Online Practice Manuals

Raper Estate v. Canada (Minister of National Revenue—M.N.R.)

• (1986), 86 D.T.C. 1513 (T.C.C.)
  • 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]