Staltari v. The Queen, 2015 DTC 1130 [at at 818], 2015 TCC 123 -- attach -- Real Estate
secondary intention to develop land irrelevant if land donated instead
Real Estate
Alexandroff v. The Queen, 95 DTC 767, [1995] 1 CTC 2434 (TCC) -- attach -- Real Estate
rental-producing intention established when GP of LP entered into purchase agreement
Riznek Construction Ltd. v. The Queen, 79 DTC 5131, [1979] CTC 197 (FCTD) -- attach -- Real Estate
intention to build a shopping centre was frustrated
The Queen v. Greenington Group Ltd., 79 DTC 5026, [1979] CTC 31 (FCTD) -- attach -- Real Estate
no profit-making intention at time of acquistion of property on debtor default
The Queen v. Randall Park Development Ltd., 78 DTC 6545, [1978] CTC 826 (FCTD) -- attach -- Real Estate
Choice Realty Corp. v. The Queen, 78 DTC 6415, [1978] CTC 613 (FCTD) -- attach -- Real Estate
Edmund Peachey Ltd. v. The Queen, 79 DTC 5064, [1979] CTC 51 (FCA) -- attach -- Real Estate
no unequivocal act to convert land inventory to capital property
Van Anrep v. The Queen, 81 DTC 5278, [1981] CTC 358 (FCTD), aff'd 83 DTC 5100, [1983] CTC 84 (FCA) -- attach -- Real Estate
318806 B.C. Ltd. v. Canada, 2006 DTC 7403, 2002 FCA 353 (FCA) -- attach -- Real Estate
reacquisition by the taxpayer on default and resale
C.I.R. v. Reinhold (1953), 34 TC 389 (C.S. (1st. Div.)) -- attach -- Real Estate
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