Real Estate
Schlamp v. The Queen, 82 DTC 6274, [1982] CTC 304 (FCTD) -- attach -- Real Estate
Belvedere Park Development Co. Ltd. v. The Queen, 83 DTC 5214, [1983] CTC 171 (FCTD) -- attach -- Real Estate
raw land sold 8 years' later on capital account given rental-property development frustration
McDonald v. The Queen, 83 DTC 5264, [1983] CTC 211 (FCTD), aff'd 87 DTC 5276 (FCA) -- attach -- Real Estate
quick resale of 4 separate pieces of leveraged farmland with professed intention of helping relatives
South Shore Estates (Saltfleet) Ltd. v. The Queen, 81 DTC 5181, [1981] CTC 252 (FCTD) -- attach -- Real Estate
land development as rental apartments was frustrated
Robert Read, "Technical Matters," 1983 Annual CTF Conference Report, 783 at 785 under "Section 85 Rolls" -- attach -- Real Estate
roll and immediate sale
Greenbranch Investments Ltd. v. The Queen, 80 DTC 6384, [1980] CTC 514 (FCTD) -- attach -- Real Estate
rental property was not acquired on foreclosure with the intention of selling at a profit
Gamble v. The Queen, 79 DTC 5397, [1979] CTC 463 (FCTD) -- attach -- Real Estate
resale by knowledgeable individual of interest in leveraged development partnership 4 years' later, on income account
Horvath v. The Queen, 80 DTC 6350, [1980] CTC 467 (FCTD) -- attach -- Real Estate
original capital intention frustrated by time of closing of conditional purchase
Glacier Realties Ltd. v. The Queen, 80 DTC 6243, [1980] CTC 308 (FCTD) -- attach -- Real Estate
development of raw land as income-producing land not parcticable
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