Section 79

Cases

Farn v. The Queen, 95 DTC 5426 (FCTD)

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Ward v. The Queen, 88 DTC 6212, [1988] 1 CTC 336 (FCTD)

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See Also

Waltz v. The Queen, 2001 DTC 462 (TCC)

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Administrative Policy

8 December 1997 T.I. 972115

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14 January 1993 T.I. 922579 (November 1993 Access Letter, p. 500, ¶C76-076)

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11 January 1993 T.I. 923216 (November 1993 Access Letter, p. 499, ¶C76-075)

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25 November 1992 T.I. 921512 (September 1993 Access Letter, p. 415, ¶C76-073)

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18 July 1991 T.I. (Tax Window, No. 7, p. 4, ¶1362)

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17 April 1991 T.I. (Tax Window, No. 2, p. 24, ¶1206)

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11 June 1990 T.I. (November 1990 Access Letter, ¶1524)

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88 C.R. - Q.56

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ATR-7 (22 Jan. 86)

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86 C.R. - Q.58

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86 C.R. - Q.59

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84 C.R. - Q.28

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IT-505 "Mortgage Foreclosures and Conditional Sales Repossessions"

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Articles

Laushway, "Section 79: A Hazard Zone", Canadian Current Tax, March 1991, p. C49.

Goodwin, "Tax Consequences of Repossessions, Foreclosures, Forced Sales and Defaults", 1983 Corporate Management Tax Conference, p. 111.

Subsection 79(2) - Surrender of property

Cases

Hallbauer v. The Queen, 98 DTC 6275 (FCA)

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See Also

Dieni v. The Queen, 2001 DTC 290 (TCC)

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