Online Practice Manuals

Wall v. Canada

• 2019 TCC 168
  • Go to CanLII for full text
• 2021 FCA 132
  • Go to CanLII for full text

The above case is referenced within:

1. British Columbia Estate Planning and Wealth Preservation (Current to: February 15 2023)
   • Chapter 10. Personal Use Real Estate in Estate Planning
     • II. Principal Residence—Tax Issues [§10.2]
       • B. Availability of Principal Residence Exemption from Tax on Capital Gains [§10.4]
         • 2. Ordinarily Inhabited During the Year [§10.6]
2. British Columbia Real Estate Practice Manual (Current to: April 01 2022)
   • 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]
         • 1. What Is a “Principal Residence”? [§4.6]