2013 Ruling 2012-0444431R3 - Taxable Canadian Property -- attach -- Article 13
NR partnership holding real property interests through debt
Article 13
17 March 1992 T.I. (Tax Window, No. 18, p. 11, ¶1809) -- attach -- Article 13
18 July 1991 T.I. (Tax Window, No. 6, p. 7, ¶1361) -- attach -- Article 13
29 August 1995 External T.I. 9506785 - PROPERTY...IN WHICH BUSINESS OF CO CARRIED ON -- attach -- Article 13
exclusion from immovable property for property in which business is carried on requires active and regular involvement
18 September 1995 External T.I. 9510365 - SOURCE OF CAPITAL GAIN CANADA-JAPAN TREATY -- attach -- Article 13
30 November 1999 External T.I. 9825155 - CANADA-UK TAX CONVENTION -- attach -- Article 13
Canada v. Sommerer, 2012 DTC 5126, 2012 FCA 207 -- attach -- Article 13
attributed gain not included
Canada (Attorney General) v. Kubicek Estate, 97 DTC 5454, (sub nom. Kubicek Estate v. R.) [1997] 3 C.T.C. 435 (FCA) -- attach -- Article 13
period before 1972 excluded
Commissioner of Taxation v. Resource Capital Fund III LP, [2014] FCAFC 37 (Fed. Ct. of Austr.) -- attach -- Article 13
mining information not to be valued separately at reproduction cost
Resource Capital Fund III LP v. Commissioner of Taxation, [2013] FCA 363 (Fed. Ct. of Austr.), rev'd supra. -- attach -- Article 13
mine deriving value from information
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