Online Practice Manuals

Ennist v. Minister of National Revenue

• (1985), 85 D.T.C. 669 (T.C.C.)
  • 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 10. Personal Use Real Estate in Estate Planning
     • II. Principal Residence—Tax Issues [§10.2]
       • B. Availability of Principal Residence Exemption from Tax on Capital Gains [§10.4]
         • 2. Ordinarily Inhabited During the Year [§10.6]