Iula v. The Queen, 94 DTC 6614, [1994] 2 CTC 328 (FCTD) -- attach -- Real Estate
sale of apartment building immediately after lease-up on capital account
Real Estate
89 C.R. - Q.26 -- attach -- Real Estate
Sandler, "Character Roles: Property Transfers and Characterization Issues", 1996 Canadian Tax Journal, Vol. 44, No. 3, p. 605. -- attach -- Real Estate
Warnock, "Income or Capital Gains on Dispositions of Property", 1990 Conference Report, c. 48. -- attach -- Real Estate
2000 Ruling 2000-0028423 - partnership dissolution under 98(3) -- attach -- Real Estate
capital property retained that character on s. 98(3) wind-up
25 April 2013 Internal T.I. 2013-0478511I7 F - Distribution à un commanditaire -- attach -- Real Estate
real estate capital gains flowed through to limited partner retained character
29 November 2012 External T.I. 012-0467841E5 -- attach -- Real Estate
McIntosh v. Minister of National Revenue, 58 DTC 1021, [1958] CTC 18, [1958] S.C.R. 119 -- attach -- Real Estate
no intention to retain vacant subdivision as an investment
Fraser v. Minister of National Revenue, 64 DTC 5224, [1964] CTC 372, [1964] S.C.R. 657 -- attach -- Real Estate
sale of shares was alternative method of effecting secondary intention re land
8 January 1993 External T.I. 5-910367 -- attach -- Real Estate
property rolled to sub for development
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