2 November 2023 APFF Roundtable Q. 9, 2023-0982911C6 - APFF - Congrès 2023 - Table ronde sur la fiscalité -- attach -- Personal-Use Property
bitcoin to be used for online purchases is not personal-use property
Personal-Use Property
20 June 2023 STEP Roundtable Q. 1, 2023-0961341C6 - Personal-Use Property -- attach -- Personal-Use Property
separate testing of whether PUP of deceased is PUP of the estate
23 April 2003 Internal T.I. 2003-0008767 F - Benefits Conferred on Shareholders -- attach -- Personal-Use Property
house provided for use of the corporation’s shareholder (giving rise to s. 15(1) benefit) was personal-use property
7 October 2016 APFF Financial Strategies and Instruments Roundtable Q. 4, 2016-0651791C6 F - Choix 45(2) et (3) - immeuble à logements -- attach -- Personal-Use Property
land underlying duplex used 40% personally is not personal-use property
7 November 2014 External T.I. 2014-0536261E5 F - Bien à usage personnel -- attach -- Personal-Use Property
property rented to brother at FMV rent could be PUP
12 February 2013 Internal T.I. 2012-0437211I7 F - NRT rules and subsection 164(6) -- attach -- Personal-Use Property
personal residence of deceased potentially would not be personal-use property to estate
Klotz v. The Queen, 2004 DTC 2236, 2004 TCC 147, aff'd 2005 DTC 5279, 2005 FCA 158 -- attach -- Personal-Use Property
Donato v. The Queen, 2009 DTC 1384 [at at 2111], 2009 TCC 590 -- attach -- Personal-Use Property
Plamondon v. The Queen, 2011 DTC 1137 [at at 746], 2011 TCC 47 (Informal Procedure) -- attach -- Personal-Use Property
each donated dried insect was separate property
2013 Ruling 2012-0443081R3 - Distribution of pre-72 Capital Surplus on Hand -- attach -- Personal-Use Property
Pages
