Real Estate
Sardo v. The Queen, 88 DTC 6464, [1988] 2 CTC 290 (FCTD) -- attach -- Real Estate
Caponecchia v. The Queen, 79 DTC 5364, [1979] CTC 445 (FCTD) -- attach -- Real Estate
relevant intention established at time of siging purchase agreement
Kaneff Properties Ltd. v. The Queen, 95 DTC 5345, [1995] 2 CTC 177 (FCTD) -- attach -- Real Estate
residential land developer had change of use of parcel from income to capital account after 6 years
Bellingham v. The Queen, 94 DTC 6564, [1994] 2 CTC 290 (FCTD) -- attach -- Real Estate
expropriation of income-account property generated taxable gain
Rivermede Developments Ltd. v. The Queen, 93 DTC 5365, [1993] 2 CTC 220 (FCTD) -- attach -- Real Estate
Leasehold Construction Corp. v. The Queen, 95 DTC 5470, [1995] 2 CTC 188 (FCTD) -- attach -- Real Estate
land speculator acquired a particular income property on capital account
Kensington Land Developments Ltd. v. The Queen, 79 DTC 5283, [1979] CTC 367 (FCA) -- attach -- Real Estate
pattern of selling development properties some time after lease-up
Lee v. The Queen, 92 DTC 6067, [1992] 1 CTC 64 (FCTD) -- attach -- Real Estate
apartment building sold by taxpayer with trading activity
Friesen v. Canada, 95 DTC 5551, [1995] 3 SCR 103 -- attach -- Real Estate
undeveloped land held in speculative venture
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