Real Estate
Vaughan Construction Co. v. Minister of National Revenue, 70 DTC 6268, [1971] S.C.R. 55, [1970] CTC 350 -- attach -- Real Estate
Belcourt Properties Inc. v. The Queen, 2014 DTC 1182 [at at 3678], 2014 TCC 208 -- attach -- Real Estate
commercial ground-floor rental units in a condo building were capital assets, notwithstanding that they were sold just a few years after being acquired
Glassford v. The Queen, 2000 DTC 2531 (TCC) -- attach -- Real Estate
Campeau v. MNR, 93 DTC 92, [1992] 2 CTC 2673, [1992] 2 CTC 2208, [1993] DTC 88 (TCC) -- attach -- Real Estate
Zielinski v. The Queen, 2014 DTC 1023 [at at 2635], 2013 TCC 384 (Informal Procedure) -- attach -- Real Estate
intention to subdivide and sell at time of purchase
9067-9051 Québec Inc., Vincent v. The Queen, 2012 DTC 1073 [at at 2842], 2011 TCC 456 -- attach -- Real Estate
Algonquin Enterprises Ltd. v. The Queen, 86 DTC 6233, [1986] 1 CTC 493 (FCTD), aff'd 90 DTC 6377 (FCA) -- attach -- Real Estate
Canada Safeway Limited v. The Queen, 2006 DTC 3144, 2006 TCC 345, aff'd 2008 FCA 24 -- attach -- Real Estate
Regina Shoppers Mall Ltd. v. The Queen, 86 DTC 6091, [1986] 1 CTC 261 (FCTD), aff'd 89 DTC 5482 (FCA) -- attach -- Real Estate
secondary intention applied where primary plan of attracting an anchor tenant was speculative
Pages
