Principal Residence
28 August 2013 External T.I. 2013-0498701E5 - Principal Residence Exemption - Excess Land -- attach -- Principal Residence
23 June 2014 External T.I. 2014-0528271E5 F - Terrain « adjacent » à la résidence principale -- attach -- Principal Residence
meaning of immediately contiguous lands
Windrim v. The Queen, 91 DTC 5221, [1991] 1 CTC 271 (FCTD) -- attach -- Principal Residence
Augart v. The Queen, 93 DTC 5205, [1993] 2 CTC 34 (FCA) -- attach -- Principal Residence
Mintenko v. The Queen, 88 DTC 6537, [1989] 1 CTC 40 (FCTD) -- attach -- Principal Residence
Fourt v. The Queen, 91 DTC 5631, [1991] 2 CTC 311 (FCTD) -- attach -- Principal Residence
sale of contiguous land within the 1/2 hectare guideline was exempted
The Queen v. Mitosinka, 78 DTC 6432, [1978] CTC 664 (FCTD) -- attach -- Principal Residence
Markey v. Sanders, [1987] BTC 176 (HCJ.) -- attach -- Principal Residence
Low v. The Queen, 93 DTC 927, [1993] 2 CTC 2227 (TCC) -- attach -- Principal Residence
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