Online Practice Manuals

H. Baur Investments Ltd. v. M.N.R.

• (1988), 88 D.T.C. 1024 (T.C.C.)
  • Go to CanLII for full text
• 90 D.T.C. 6371 (F.C.T.D.)
  • Go to CanLII for full text

The above case is referenced within:

1. 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]