Words and Phrases - "enjoyment"

a
86
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
w
23
y
2

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

Summary Under
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a)

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

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

Summary Under
Tax Topics - Income Tax Act - Section 54 - Principal Residence

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

Windrim v. The Queen, 91 DTC 5221, [1991] 1 CTC 271 (FCTD)

Summary Under
Tax Topics - Income Tax Act - Section 54 - Principal Residence

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