Log in Kozan v. M.N.R.
- (1987), 87 D.T.C. 148 (T.C.C.)
- 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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H. Taxes and Timing of the Real Estate Transaction [§4.19]
- 2. Realization of Gains and Losses—When Does a Vendor Dispose of Property? [§4.21]
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H. Taxes and Timing of the Real Estate Transaction [§4.19]
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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