Online Practice Manuals

Lipson v. Canada

• 2009 SCC 1
  • Go to CanLII for full text

The above case is referenced within:

1. British Columbia Real Estate Practice Manual (Current to: April 01 2025)
   • Chapter 4. Tax Considerations in Real Estate Transactions
     • III. Tax Concerns of the Vendor Disposing of Commercial Property [§4.45]
       • B. Allocation of the Price on Sale of Commercial Property [§4.47]
         • 3. Possible Challenges by the CRA to the Allocation [§4.50]
           • c. Section 245 [§4.53]
       • I. Taxes on Refinancing the Equity [§4.72]
     • VI. Tax Concerns of the Purchaser of Commercial Property [§4.132]
       • C. Financing the Purchase of Commercial Property [§4.165]
         • 1. Deductibility of Interest Expense [§4.166]
         • 9. General Anti-Avoidance Rule [§4.174]