Adjusted Cost Base
Bodrug Estate v. The Queen, 90 DTC 6521, [1990] 2 CTC 324 (FCTD), aff'd 91 DTC 5621 (FCA) -- attach -- Adjusted Cost Base
Gaynor v. The Queen, 88 DTC 6394, [1988] 2 CTC 163 (FCTD), aff'd 91 DTC 5288 (FCA) -- attach -- Adjusted Cost Base
The Queen v. Stirling, 85 DTC 5199, [1985] 1 CTC 275 (FCA) -- attach -- Adjusted Cost Base
interest and other bullion carrying charges not added
The Queen v. Pollock, 84 DTC 6370, [1984] CTC 353 (FCA) -- attach -- Adjusted Cost Base
cost incurred to acquire right to receive damages
The Queen v. Rumack, 92 DTC 6142, [1992] 1 CTC 57 (FCA) -- attach -- Adjusted Cost Base
Bernick v. Canada, 2004 DTC 6409, 2004 FCA 191 -- attach -- Adjusted Cost Base
cost of bonds equal to their FMV
MNR v. Enjay Chemical Co. Ltd., 71 DTC 5293, [1971] CTC 535 (FCTD) -- attach -- Adjusted Cost Base
Toronto Refiners & Smelters Ltd. v. The Queen, 2001 DTC 876 (TCC), aff'd 2003 DTC 5002, 2002 FCA 476 -- attach -- Adjusted Cost Base
relocation damages subsequently paid by a City for its expropriation of land was an addition to the land cost
Brosamler Estate v. The Queen, 2012 DTC 1193 [at at 3493], 2012 TCC 204 (Informal Procedure) -- attach -- Adjusted Cost Base
probate fees added to cost
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