Online Practice Manuals

Joyner v. Minister of National Revenue

• (1988), 88 D.T.C. 6459 (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
     • II. Tax Concerns of the Vendor Disposing of Residential Property [§4.2]
       • C. The Principal Residence Exemption [§4.5]
         • 2. Calculation of the Principal Residence Exemption [§4.7]