Leases and Licences

Commentary

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Cases

Westfair Foods Ltd. v. The Queen, 91 DTC 5073 (FCTD), aff'd 91 DTC 5625 (FCA)

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Arnold v. The Queen, 83 DTC 5425, [1983] CTC 405 (FCTD)

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Transcontinental Timber Co. Ltd. v. The Queen, 81 DTC 5043, [1981] CTC 152 (FCA)

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The Queen v. Boychuk, 78 DTC 6316, [1978] CTC 451 (FCTD)

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Universal Timber Products Ltd. v. The Queen, 74 DTC 6413, [1974] CTC 499 (FCA)

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Montreal Trust Company v. Minister of National Revenue, 62 DTC 1242, [1962] CTC 418, [1962] S.C.R. 570

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Minerals Limited v. The Minister of National Revenue, 58 DTC 1154, [1958] CTC 236, [1958] S.C.R. 490

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Sutton Lumber and Trading Co. Ltd. v. Minister of National Revenue, 53 DTC 1158, [1953] CTC 237, [1953] 2 S.C.R. 77

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See Also

Winsor v. The Queen, 2008 DTC 2116, 2007 TCC 692

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McClure v. Petre, [1988] BTC 377 (Ch. D.)

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Coates v. Arndale Properties Ltd., [1984] BTC 438 (HL)

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Pacific Pine Co., Ltd. v. MNR, 61 DTC 95 (TAB)

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Anderson Logging Co. v. The King, [1925] S.C.R. 45, [1925] UKPC 99

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Administrative Policy

IT-359R2 "Premiums and Other Amounts With Respect to Leases"

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28 July 1995 External T.I. 5-943255 -

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