Adjusted Cost Base
87 C.R. - Q.42 -- attach -- Adjusted Cost Base
IT-153R3 "Land Developers - Subdivision and Development Costs and Carrying Charges on Land" -- attach -- Adjusted Cost Base
5 March 1990 T.I. (August 1990 Access Letter, ¶1383) -- attach -- Adjusted Cost Base
13 May 1991 T.I. (Tax Window, No. 3, p. 25, ¶1230) -- attach -- Adjusted Cost Base
Glass v. MNR, 92 DTC 1759 (TCC) -- attach -- Adjusted Cost Base
sum paid to discontinue an injunction was part of cost of mortgage
Bow River Pipelines Ltd. v. Canada, 2000 DTC 6090 (FCA) -- attach -- Adjusted Cost Base
FMV of LP interest established the cost of the partnership's properties received on its winding-up
11 October 2013 APFF Roundtable Q. 18, 2013-0495851C6 F - Safe income adjustments -- attach -- Adjusted Cost Base
downward adjustment under price adjustment clause reduces shares' ACB
Riendeau v. MNR, 85 DTC 665, [1985] 2 CTC 2382 (TCC) -- attach -- Adjusted Cost Base
Trzop v. Canada, 2002 DTC 6728, 2001 FCA 380 -- attach -- Adjusted Cost Base
no addition for unpaid labour