28 May 1999 Internal T.I. 9830907 F - DGC - VENTE DE PIERRE -- attach -- Property
farm quarry stone qualified as immovable property
Property
11 February 2000 External T.I. 1999-0003275 F - AIDE FINAN. VERGLAS-ERABLIERE -- attach -- Property
maple trees, although immovable property, were separate capital properties from the land
11 May 2000 External T.I. 1999-0009935 F - Droit recevoir allocations et emigration -- attach -- Property
physician’s entitlement to end-of-career allowance was property
23 February 2001 External T.I. 2001-0066265 F - Salaire différé français -- attach -- Property
“deferred salary” right of farmer descendant was a debt
2 May 2002 Internal T.I. 2002-0122607 F - BIENS A USAGE PERSONNEL -- attach -- Property
where Reg. 1102(2) does not apply, land and building are a single property generating a single gain
24 April 2002 External T.I. 2001-0111185 F - DISPOSITION PARTIELLE D'UNE PARTICIPATION -- attach -- Property
all units of three classes constituted a single property to the limited partner
Glencore Canada Corporation v. Canada, 2024 FCA 3 -- attach -- Property
break fee was not consideration for the disposition of a merger right as there was no such “right”
13 August 2002 External T.I. 2002-0121295 F - PBR DES PARTS PRIVILEGIEES -- attach -- Property
preferred and common partnership units were single property
Canadian Imperial Bank of Commerce v. Canada, 2023 FCA 195 -- attach -- Property
provision of access to customers was "property"
28 October 2002 External T.I. 2002-0134785 F - Partitioning of Shares -- attach -- Property
interest in trust is a single property even if held as units
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