Online Practice Manuals

Canada Trustco Mortgage Co. v. Canada

• 2005 SCC 54
  • Go to CanLII for full text

The above case is referenced within:

1. British Columbia Real Estate Practice Manual (Current to: April 01 2026)
   • Chapter 4. Tax Considerations in Real Estate Transactions
     • VI. Tax Concerns of the Purchaser of Commercial Property [§4.132]
       • C. Financing the Purchase of Commercial Property [§4.165]
         • 9. General Anti-Avoidance Rule [§4.174]