Online Practice Manuals

Copthorne Holdings Ltd. v. Canada

• 2007 TCC 481
  • Go to CanLII for full text
• 2009 FCA 163
  • Go to CanLII for full text
• [2009] S.C.C.A. No. 321 (QL)
  • Go to Quicklaw for full text
• 2011 SCC 63
  • Go to CanLII for full text

The above case is referenced within:

1. British Columbia Estate Planning and Wealth Preservation (Current to: February 15 2023)
   • Chapter 9. Post-mortem Remedial Income Tax Planning
     • III. Post-mortem Tax Planning Due Diligence [§9.28]
       • D. General Anti-avoidance Rule (Post-mortem Planning) [§9.32]
2. British Columbia Real Estate Practice Manual (Current to: April 01 2023)
   • Chapter 4. Tax Considerations in Real Estate Transactions
     • III. Tax Concerns of the Vendor Disposing of Commercial Property [§4.44]
       • B. Allocation of the Price on Sale of Commercial Property [§4.46]
         • 3. Possible Challenges by the CRA to the Allocation [§4.49]
           • c. Section 245 [§4.52]
     • VI. Tax Concerns of the Purchaser of Commercial Property [§4.131]
       • C. Financing the Purchase of Commercial Property [§4.165]
         • 9. General Anti-avoidance Rule [§4.174]