Log in R. v. Derbecker
- [1985] 1 F.C. 160 (C.A.)
- Go to CanLII for full text
The above case is referenced within:
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British Columbia Mortgages Practice Manual
(Current to: May 01 2021)
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Chapter 11. Mortgages and Tax Considerations
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II. Mortgage Transactions and the Income Tax Act [§11.2]
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B. Reserves for Tax Purposes [§11.12]
- 1. Reserves for Vendor Take-back Mortgage [§11.13]
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B. Reserves for Tax Purposes [§11.12]
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II. Mortgage Transactions and the Income Tax Act [§11.2]
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Chapter 11. Mortgages and Tax Considerations
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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]
- G. Deferral of Capital Gains on Residential Real Estate Transactions [§4.15]
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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