Malette v. The Queen, 2003 DTC 1078, 2003 TCC 542 -- summary under Other

By services, 28 November, 2015

A donation of 981 paintings by the taxpayer to a public gallery was to be valued for purposes of s. 32 of the Cultural Property Export and Import Act on the basis of the fair market value of each work of art without any discount for blockage.

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Drupal 7 entity type
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Drupal 7 entity ID
332741
Extra import data
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