O'Connor T.C.J. applied s. 8(3) of the Land Act (BC), which provided that "a disposition of Crown land is not binding on the government until the certificate of purchase ... is executed by the government under this Act" to find that the period of ownership of land by the taxpayer did not satisfy the 24-month holding period requirement in the definition of qualified farm property.
Topics and taglines
Tagline
land transaction not effective until reduced to writing
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
332507
Extra import data
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