Words and Phrases - "land"

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Toronto (City) v Municipal Property Assessment Corporation Region 09, 2010 CanLII 151281 (ON ARB)

air rights attached to the related land and could not be conveyed as land but, rather, by agreement

The appellants take the position that the surface portion of their lands in the City of Toronto, which were used for surface parking and the...

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Words and Phrases
land

7 October 2016 APFF Financial Strategies and Instruments Roundtable Q. 4, 2016-0651791C6 F - Choix 45(2) et (3) - immeuble à logements

Reg. 1102(2) deems building to be separate from land and does not bifurcate the land

Before indicating that, if a duplex property is used more than 50% for rental use, so that it is not personal-use property, a capital loss...

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Words and Phrases
land
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 45 - Subsection 45(3) invalidity of s. 45(3) elections on duplex units applied only for changes of use after February 21, 2012 185
Tax Topics - Income Tax Act - Section 54 - Personal-Use Property land underlying duplex used 40% personally is not personal-use property 233
Tax Topics - Income Tax Act - Section 40 - Subsection 40(2) - Paragraph 40(2)(g) - Subparagraph 40(2)(g)(iii) capital loss recognition on land underlying duplex used 40% personally 78

22 June 2020 External T.I. 2017-0728051E5 F - Land inventory

“land” includes buildings and other improvements

Does "land" in s. 70(5.2) include not only vacant land but also land on which other real property is erected, such as houses for sale or condo...

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Words and Phrases
land

Sun Life Assurance Co. of Canada v. R., 97 DTC 422, [1997] 3 C.T.C. 2593 (TCC)

density rights are land even if building constructed

Bowman TCJ. followed his earlier decision in Cadillac Fairview in finding that density rights purchased by the taxpayer from a nearby church were...

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Words and Phrases
land

Cadillac Fairview Corp. Ltd. v. The Queen, 97 DTC 405, [1996] 2 CTC 2197 (TCC)

The taxpayer expended $11.2 million in obtaining zoning changes that were desirable for the proposed Phase II of the Eaton Centre (i.e.,...

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Words and Phrases
land
Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 1 - Paragraph 1(q) obtaining density for building expansion was land cost rather than Class 3 cost 100

Sun Life Assurance Co. of Canada v. R., 97 DTC 422, [1997] 3 C.T.C. 2593 (TCC)

Bowman TCJ. followed his earlier decision in Cadillac Fairview Corp. Ltd. in finding that density rights purchased by the taxpayer from a nearby...

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Words and Phrases
land building
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A density rights are land even if building constructed 87

Re Trizec (1986), 28 DLR (4th) 161 (Man. C.A.)

"Land is not, in law, the soil we touch, but the rights attached to it. Such rights include the right to work the soil, to mine beneath the...

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Words and Phrases
land