Farmer Construction Ltd. v. The Queen, 84 DTC 6331, [1984] CTC 370 (FCTD) -- attach -- Real Estate
property acquired by construction company on default, with no expectation of gain
Real Estate
Niemi v. The Queen, [1984] CTC 181, 84 DTC 6194 (FCTD) -- attach -- Real Estate
farm acquired as personal residence
Woodbine Developments Ltd. v. The Queen, 84 DTC 6556, [1984] CTC 616 (FCTD) -- attach -- Real Estate
rental properties were acquired or renovated for long-term rental
H. Fine and Sons Ltd. v. The Queen, 84 DTC 6520, [1984] CTC 500 (FCTD) -- attach -- Real Estate
land acquired with a view to ultimate business expansion
The Queen v. Bassani, 85 DTC 5232, [1985] 1 CTC 314 (FCTD) -- attach -- Real Estate
vacant land acquired to accommodate towing-business expansion
Marois v. The Queen, 84 DTC 6157, [1983] CTC 304, [1983] DTC 5344 (FCTD) -- attach -- Real Estate
sale of vacant land with clause contemplating subdivision, on income account
Sharon Mills Developments Ltd. v. The Queen, 83 DTC 5420, [1983] CTC 384 (FCTD) -- attach -- Real Estate
having in mind the resale value is consistent with capital property
Schneider v. The Queen, 84 DTC 6286, [1984] CTC 264 (FCTD), aff'd 86 DTC 6297, [1986] 2 CTC 89 (FCA) (sub nomine Mohawk Horning Ltd. v. The Queen) -- attach -- Real Estate
change of intention re undeveloped land not established
Fecteau v. The Queen, 2003 DTC 146 (TCC) -- attach -- Real Estate
Krauss v. The Queen, 2009 DTC 1394 [at at 2155], 2009 TCC 597 -- attach -- Real Estate
individual's transfer of rental property to wholly-owned corporation was a mere change in the form of ownership, and was on capital account
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