Kokai-Kuun Estate v. The Queen, 2015 TCC 217 -- attach -- Adjusted Cost Base
interest carrying charges on vacant land not added to ACB
Adjusted Cost Base
22 August 1991 T.I. (Tax Window, No. 8, p. 11, ¶1407) -- attach -- Adjusted Cost Base
6 June 1991 Memorandum (Tax Window, No. 4, p. 22, ¶1283) -- attach -- Adjusted Cost Base
89 C.P.T.J. - Q11 -- attach -- Adjusted Cost Base
10 June 2013 STEP Round Table Q. 10, 2013 0480411C6 (Brosamler decision) -- attach -- Adjusted Cost Base
21 November 1997 External T.I. 9727985 - COST BASIS - FOREIGN TRIANGULAR AMALGAMATION -- attach -- Adjusted Cost Base
17 October 2012 Ruling 2010-0376681R3 - Internal reorganization - 55(3)(a) -- attach -- Adjusted Cost Base
avoidance of ACB averaging
93 C.P.T.J. - Q.29 -- attach -- Adjusted Cost Base
non-capital propery can have ACB
24 February 2004 External T.I. 2003-0044931E5 - Assumption of "high rate" debt -- attach -- Adjusted Cost Base
contingent liability not part of cost
3 October 1994 External T.I. 9424115 - EPSP FORFEITURES -- attach -- Adjusted Cost Base
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