King Edward Hotel (Calgary) Ltd. v. The Queen, 90 DTC 6468, [1990] 2 CTC 214 (FCTD) -- attach -- Real Estate
income-account activity of acquiring hotels, improving operations and selling
Real Estate
Homes Development Ltd. v. The Queen, 90 DTC 6654, [1990] 2 CTC 496 (FCTD) -- attach -- Real Estate
Rudelier Ranches & Livestock Co. Ltd. v. The Queen, 89 DTC 5180, [1989] 1 CTC 417 (FCTD) -- attach -- Real Estate
pattern of frequent leveraged trading in (and renovating) rental properties
O&M Investments Ltd. v. The Queen, 90 DTC 6150, [1990] 1 CTC 16 (FCTD) -- attach -- Real Estate
Crystal Glass Canada Ltd. v. The Queen, 89 DTC 5143, [1989] 1 CTC 330 (FCA) -- attach -- Real Estate
prospect of resale at a profit must be an operating motivation
Grouchy v. The Queen, 90 DTC 6267, [1990] 1 CTC 375 (FCTD) -- attach -- Real Estate
Demeter Equity Ltd. v. The Queen, 79 DTC 5230, [1979] CTC 311 (FCTD) -- attach -- Real Estate
Hiwako Investments Ltd. v. The Queen, 78 DTC 6281, [1978] CTC 378 (FCA) -- attach -- Real Estate
resale of apartment building 11 months later at a profit as hoped was on capital account
Cardella c. Canada, 2001 DTC 5251, 2001 FCA 39 -- attach -- Real Estate
barrier to resale of rental properties
Bodine v. Canada, 2011 DTC 5084 [at at 5840], 2011 FCA 157 -- attach -- Real Estate
citrus farm converted into inventory on s. 97(1) drop-down
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