A corporation owned equally by a corporation whose principal business was operating a veneer mill and by a corporation that engaged on various occasions in the purchase and sale of land was found to have realized a capital gain when, following the purchase of a parcel of land and the sale of timber therefrom, it sold the land. The most significant aspect of the purchase was a proposed logging operation rather than the sale of the "residue".
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
339277
Extra import data
{
"field_legacy_header": "<a id=\"TwinIslands\"></a><strong><em>Twin Islands Estates Ltd. v. The Queen</em></strong>, 2004 DTC 2515, 2004 TCC 141",
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"field_sid": "",
"field_topic_category": "seealso"
}
"field_legacy_header": "<a id=\"TwinIslands\"></a><strong><em>Twin Islands Estates Ltd. v. The Queen</em></strong>, 2004 DTC 2515, 2004 TCC 141",
"field_override_history": false,
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"field_topic_category": "seealso"
}