Canada v. Alta Energy Luxembourg S.A.R.L.
- 2021 SCC 49
- Go to CanLII for full text
The above case is referenced within:
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British Columbia Real Estate Practice Manual
(Current to: April 01 2023)
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Chapter 4. Tax Considerations in Real Estate Transactions
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II. Tax Concerns of the Vendor Disposing of Residential Property [§4.2]
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I. The Non-resident Vendor and the Section 116 Clearance Certificate [§4.25]
- 1. Canadian Income Taxation Imposed on the Non-resident Vendor [§4.26]
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I. The Non-resident Vendor and the Section 116 Clearance Certificate [§4.25]
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II. Tax Concerns of the Vendor Disposing of Residential Property [§4.2]
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Chapter 4. Tax Considerations in Real Estate Transactions