Bosa Bros. Construction Ltd. v. The Queen, 96 DTC 6193 (FCTD) -- attach -- Real Estate
sale of stratified title property 1 year later on capital account/ secondary intention re ill-affordable property
Real Estate
Roseland Farms Ltd. v. R., 99 DTC 5704, [1999] 4 CTC 348 (FCTD), aff'd 2001 DTC 5392, 2001 FCA 167 -- attach -- Real Estate
high leverage not significant if shareholder loans
Marson v. Morton, [1986] BTC 377 (Ch. D.) -- attach -- Real Estate
Dubé v. The Queen, 2007 DTC 468, 2005 TCC 779 (Informal Procedure) -- attach -- Real Estate
Kit-Win Holdings (1973) Ltd. v. The Queen, 81 DTC 5030, [1981] CTC 43 (FCTD) -- attach -- Real Estate
secondary intention not pleaded
First Investors Corp. Ltd. v. The Queen, 85 DTC 5343, [1985] 2 CTC 96 (FCTD), aff'd 87 DTC 5175 (FCA) -- attach -- Real Estate
race track property acquired on income account in light of required 7-year hold and income enhancement restrictions
Jodare Ltd. v. The Queen, 86 DTC 6054, [1986] 1 CTC 250 (FCTD) -- attach -- Real Estate
change of intention to capital by time of acquistion
Future Investments Ltd. v. The Queen, 86 DTC 6224, [1986] 1 CTC 458 (FCTD) -- attach -- Real Estate
Zen v. The Queen, 85 DTC 5531, [1985] 2 CTC 313 (FCTD) -- attach -- Real Estate
sale of interest in newly-developed shopping centre on income account
Witten v. The Queen, 91 DTC 5041, [1991] 1 CTC 139 (FCTD) -- attach -- Real Estate
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