The Queen v. Boychuk, 78 DTC 6316, [1978] CTC 451 (FCTD) -- summary under Leases and Licences

By services, 28 November, 2015

It was found that the real objective of a syndicate of individuals in staking claims in areas close to where mining was being carried on was to stake whatever ground they found open with a view to making a quick sale. Net gains realized from the sale of their interests in the claims to a mining company were taxable profits.

d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
339099
Extra import data
{
"field_legacy_header": "<strong><em><a name=\"Boychuk\"></a>The Queen v. Boychuk</em></strong>, 78 DTC 6316, [1978] CTC 451 (FCTD)",
"field_override_history": false,
"field_sid": "",
"field_topic_category": ""
}