Computation of Profit
18 May 1994 External T.I. 9329915 - WHETHER 53 APPLIES TO INVENTORY -- attach -- Computation of Profit
30 March 1994 External T.I. 9337225 - SHARES HELD AS INVENTORY -- attach -- Computation of Profit
1 February 1993 T.I. (Tax Window, No. 28, p. 11, ¶2386) -- attach -- Computation of Profit
Hudec, Jenkins, "Recent Financial Innnovation in the Canadian Energy Sector", 1991 Canadian Petroleum Tax Journal, Spring 1991, p. 85 -- attach -- Computation of Profit
Roos v. The Queen, 94 DTC 1094, [1994] 1 CTC 2105 (TCC) -- attach -- Computation of Profit
conversion to inventory when fully committed to proceed with housing development
Cantor v. MNR, 85 DTC 79, [1985] 1 CTC 2059 (TCC) -- attach -- Computation of Profit
improving rental property for sale through condominium registration and repairs did not convert to inventory
Kaneff Properties Ltd. v. The Queen, 95 DTC 5345, [1995] 2 CTC 177 (FCTD) -- attach -- Computation of Profit
gain from when commenced developing as commercial office tower was capital gain
Federal Commissioner of Taxation v. Energy Resources of Australia Ltd., 94 ATC 4923, [1994] FCA 924 (Full Fed. Ct.) -- attach -- Computation of Profit
Richard Street v. Minister of National Revenue, 91 DTC 369, [1991] 1 CTC 2240 (TCC) -- attach -- Computation of Profit
income inclusion added to cost on general principles
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