Real Estate
Snell Farms Limited v. Her Majesty the Queen, 90 DTC 6693, [1991] 1 CTC 5 (FCTD) -- attach -- Real Estate
relevant intention is that at time option acquired
Jacobson Holdings Ltd. v. The Queen, 85 DTC 5634, [1986] 1 CTC 87 (FCTD) -- attach -- Real Estate
temporary recreational use did not effect change of use
6 September 89 T.I. (February 1990 Access Letter, ¶1117) -- attach -- Real Estate
1992 A.P.F.F. Annual Conference, Q. 18 (January - February 1993 Access Letter, p. 57) -- attach -- Real Estate
Marsted Holdings Ltd. v. The Queen, 86 DTC 6200, [1986] 1 CTC 436 (FCTD) -- attach -- Real Estate
somewhat frequent dealings in rental properties consistent with sale after 1-year hold being on income account
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