Commodities, and commodities futures and derivatives

CPP-3 "Speculators in Commodity Futures and Certain Commodities" -- attach -- Commodities, and commodities futures and derivatives

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Example -- attach -- Commodities, and commodities futures and derivatives

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23 December 2013 Internal T.I. 2013-0514701I7 - Bitcoins -- attach -- Commodities, and commodities futures and derivatives

sale of Bitcoins can be on capital account

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Pustina v. The Queen, 96 DTC 1594, [1996] 3 CTC 2542 (TCC) -- attach -- Commodities, and commodities futures and derivatives

paintings acquired for donation

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Wright v. The Queen, 2003 DTC 763 (TCC) -- attach -- Commodities, and commodities futures and derivatives

sale of timber from former farm on capital account

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Wisdom v. Chamberlain (1968), 45 TC 92 (C.A.) -- attach -- Commodities, and commodities futures and derivatives

purpose for silver purchase was to profit from devaluation

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Harms v. MNR, 84 DTC 1666, [1984] CTC 2714 (TCC) -- attach -- Commodities, and commodities futures and derivatives

potential resale of gold not a motivating factor

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Commissioners of Inland Revenue v. Fraser (1942), 24 TC 498 (Ct. of Ses. (First Div.)) -- attach -- Commodities, and commodities futures and derivatives

isolated large transaction in whiskey on income account

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Wain v. Cameron, [1995] BTC 299 (Ch. D.) -- attach -- Commodities, and commodities futures and derivatives

sale of papers produced by author on capital account

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Canada v. Zelinski, 2000 DTC 6001 (FCA) -- attach -- Commodities, and commodities futures and derivatives

paintings acquired on capital account for donation

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