Colville-Reeves v. The Queen, 82 DTC 6005, [1981] CTC 512 (FCTD) -- attach -- Real Estate
sale of interest in rental apartment 1/2 year after acquisition on capital account
Real Estate
Mintenko v. The Queen, 88 DTC 6537, [1989] 1 CTC 40 (FCTD) -- attach -- Real Estate
farm activity kept separate from trading activity
Desrocher Development Corp. v. The Queen, 87 DTC 5363, [1987] 2 CTC 118 (FCTD) -- attach -- Real Estate
development land sold shortly after its acquisition on capital account under expropriation threat
Independent Gaz Service Inc. v. The Queen, 88 DTC 6230, [1988] 1 CTC 309 (FCTD) -- attach -- Real Estate
Robbie Holdings Ltd. v. The Queen, 80 DTC 6336, [1980] CTC 422 (FCTD) -- attach -- Real Estate
farm resold 2 months' later on capital account
Marshall v. The Queen, 80 DTC 6357, [1980] CTC 475 (FCTD) -- attach -- Real Estate
Reeves Inc. v. MNR, 85 DTC 419 (TCC) -- attach -- Real Estate
Jarvie Holdings Ltd. v. The Queen, 80 DTC 6395, [1980] CTC 525 (FCTD) -- attach -- Real Estate
W. Hanley & Co. Ltd. v. The Queen, 90 DTC 6354, [1990] 2 CTC 71 (FCTD) -- attach -- Real Estate
Bell v. Canada, 2002 DTC 6780, 2002 FCA 7 -- attach -- Real Estate
dominant mind doctrine applies to co-tenants
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