Real Estate
Bradstock v. R., 76 DTC 6001, [1975] C.T.C. 666 (FCA) -- attach -- Real Estate
Cohen v. The Queen, 78 DTC 6099, [1978] CTC 63 (FCTD), aff'd 80 DTC 6250, [1980] CTC 318 (FCA) -- attach -- Real Estate
R. v. Landes, [1988] 1 CTC 124 (Queb. Ct. S.P.) -- attach -- Real Estate
Johnstone v. The Queen, 88 DTC 6032, [1988] 1 CTC 48 (FCTD) -- attach -- Real Estate
Biffis and Cappuccitti v. The Queen, 86 DTC 6403, [1986] 2 CTC 184 (FCTD) -- attach -- Real Estate
resale of shopping centre after 5 weeks on capital account
Magilb Development Corp. Ltd. v. The Queen, 87 DTC 5012, [1987] 1 CTC 66 (FCTD) -- attach -- Real Estate
tentative overtures for subdivision did not effect a change in use
Happy Valley Farms Ltd. v. The Queen, 86 DTC 6421, [1986] 2 CTC 259 (FCTD) -- attach -- Real Estate
farmland gain of real estate developer
Hebert v. The Queen, 86 DTC 6543, [1987] 1 CTC 6, [1986] 2 CTC 123 (FCTD) -- attach -- Real Estate
sale of recently-constructed apartment buildings on capital account
Racine v. MNR, 65 DTC 5098, [1965] CTC 150 (Ex Ct) -- attach -- Real Estate
potential resale at a gain must be an operating motivation
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