Grant v. The Queen, 2000 DTC 1985 (TCC) (Informal Procedure) -- summary under Capital Loss v. Loss

By services, 28 November, 2015

The promoters of limited partnerships were traders in real estate and sold properties to the partnerships with the intention that the partnerships would sell them at a profit as soon as possible. Accordingly, losses arising from write-downs of the properties that were allocated to the taxpayers were deductible by them.

Topics and taglines
Topic
Income Tax Act - s. 18(1)(b) - Capital Loss v. Loss
d7 import status
Drupal 7 entity type
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Drupal 7 entity ID
335700
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