It was agreed that the fair market value of 981 individual works of art by a Canadian artist named Harold Feist that the taxpayer donated to the Art Gallery of Algoma was reduced by a "blockage discount" (i.e., the depressive effect on the value of individual items that occurs due to the fact that the number of items offered for sale exceeds the number of willing buyers); and the references to "object" in the singular in the legislation did not establish that a blockage discount must not be applied.
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
333568
Extra import data
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"field_legacy_header": "<strong><em>The Queen v. Malette</em></strong>, 2004 DTC 6415, 2004 FCA 187",
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