Real Estate
20 December 1995 External T.I. 9526825 - ENTRY FEE PAYMENTS & WITHHOLDING TAX -- attach -- Real Estate
Birmount Holdings Ltd. v. The Queen, 78 DTC 6254, [1978] CTC 358 (FCA) -- attach -- Real Estate
farmland acquired with a view to development potential, and sold 11 years later on income account
The Queen v. Borinsky, 77 DTC 5389, [1977] CTC 570 (FCTD) -- attach -- Real Estate
long-term intention to develop as rental property was sufficient
First Torland Investments Ltd. v. MNR, 69 DTC 5109, [1969] CTC 134 (Ex Ct), briefly aff'd 70 DTC 6354, [1970] CTC 634 (SCC) -- attach -- Real Estate
drop-down of rental farms followed by sales over 10 years
Balstone Farms Limited v. Minister of National Revenue, 68 DTC 5018, [1968] CTC 38, [1968] S.C.R. 205 -- attach -- Real Estate
intragroup outright sale followed by third party sales
The Queen v. Froese, 77 DTC 5364, [1977] CTC 526 (FCTD) -- attach -- Real Estate
IT-459 "Adventure or Concern in the Nature of Trade" -- attach -- Real Estate
Fredericton Housing Ltd. v. The Queen, 75 DTC 5367, [1975] CTC 537 (FCA) -- attach -- Real Estate
land retained after transfer of real estate development business kept its character as inventory
Sikler v. The Queen, 73 DTC 5553, [1973] CTC 736 (FCTD) -- attach -- Real Estate
gain 2 years after acquiring and substantially renovating, on capital account
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