Roger Dubois Inc. v. The Queen, 2014 DTC 1094 [at 3167], 2013 TCC 409, briefly aff'd 2015 CAF 235 -- summary under Paragraph 1102(1)(e)
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Summary Under
Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(1) - Paragraph 1102(1)(e)"antique" means "non-recent"
The taxpayer purchased violins and violin bows, which had been fabricated between 1705 and 1844, for purchase prices aggregating $1.4 million. It...