Personal-Use Property

Cases

Klotz v. The Queen, 2004 DTC 2236, 2004 TCC 147, aff'd 2005 DTC 5279, 2005 FCA 158

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See Also

Plamondon v. The Queen, 2011 DTC 1137 [at 746], 2011 TCC 47 (Informal Procedure)

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Words and Phrases
use primarily

Donato v. The Queen, 2009 DTC 1384 [at 2111], 2009 TCC 590

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) reasonable not to foresee rectification order 92

Administrative Policy

7 October 2016 APFF Financial Strategies and Financial Instruments Roundtable Q. 2, 2016-0651711C6 F - RRIF, Transfer of designated benefit

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 1102 - Regulation 1102(2) Reg. 1102(2) deems building to be separate from land and does not bifurcate the land 161
Tax Topics - Income Tax Act - Section 40 - Subsection 40(2) - Paragraph 40(2)(g) - Subparagraph 40(2)(g)(iii) capital loss recognition on land underlying duplex used 40% personally 71
Tax Topics - Income Tax Act - Section 146.3 - Subsection 146.3(6.11) computation of eligible amount following year of death 285

7 November 2014 External T.I. 2014-0536261E5 F - Bien à usage personnel

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2013 Ruling 2012-0443081R3 - Distribution of pre-72 Capital Surplus on Hand

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12 February 2013 Internal T.I. 2012-0437211I7 F - NRT rules and subsection 164(6)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 164 - Subsection 164(6) s. 94 deemed resident trust could carry back under s. 164(6) re capital loss on non-TCP shares 306
Tax Topics - Income Tax Act - Section 94 - Subsection 94(3) - Paragraph 94(3)(a) estate of resident deceased with one resident beneficiary was subject to s. 94(3) 301

3 June 2011 STEPs Roundtable Q. 10, 2011-0401871C6 F - Personal use property of an estate

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