Commodities, and commodities futures and derivatives
Armstrong v. The Queen, 85 DTC 5396, [1985] 2 CTC 179 (FCTD) -- attach -- Commodities, and commodities futures and derivatives
unexpected sale of race horse
Doughty v. Commissioner of Taxes, [1927] AC 327 (PC) -- attach -- Commodities, and commodities futures and derivatives
appreciated inventory transfer as part of business drop-down on capital account
Rutledge v. Commissioners of Inland Revenue (1929), 14 TC 490 (Ct. of Ses. (First Div.)) -- attach -- Commodities, and commodities futures and derivatives
large purchase of toilet paper at profitable price
23 February 1994 Internal T.I. 9402106 - CLASSIFICATION OF LEASED ASSETS -- attach -- Commodities, and commodities futures and derivatives
2 September 1992 Memorandum (Tax Window, No. 24, p. 17, ¶2222) -- attach -- Commodities, and commodities futures and derivatives
13 May 1992 Internal T.I. 7-921151 -- attach -- Commodities, and commodities futures and derivatives
gold loans of producers
5 November 2013 CRA Press Release "What you should know about digital currency" -- attach -- Commodities, and commodities futures and derivatives
capital/income treatment of Bitcoin sales informed by securities trading principles
21 April 1995 External T.I. 9509865 - CAPITAL GAINS ELECTION -- STANDING TIMBER -- attach -- Commodities, and commodities futures and derivatives
sale of standing timber may be on capital account
16 May 1996 Internal T.I. 9616950 - SALE OF TIMBER FROM PRIVATE LAND -- attach -- Commodities, and commodities futures and derivatives
timber sale: chattel sale v. licence grant
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