Words and Phrases - "enjoyment"

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Rachfalowski v. The Queen, 2008 DTC 3626, 2008 TCC 258 (Informal Procedure)

The taxpayer, who did not like to golf, was required by his employer to belong to a golf club. He used the facilities only very occasionally. The...

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Words and Phrases
enjoyment

Windrim v. The Queen, 91 DTC 5221 (FCTD)

The taxpayer, who purchased 17.6 acres of land knowing that it could not be subdivided, and who lived on the land for several years in a mobile...

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Words and Phrases
enjoyment
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Similar Statutes/ in pari materia expropriation and tax legislation not in pari materia 38

Augart v. The Queen, 93 DTC 5205, [1993] 2 CTC 34 (FCA)

The taxpayer was entitled to the principal residence exemption on the capital gain arising on the sale, under threat of expropriation, to the...

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Words and Phrases
enjoyment