Estate of Myrth May Stuart v. The Queen, 2003 DTC 329, 2003 TCC 171, aff'd supra. -- summary under Principal Residence

By services, 28 November, 2015

The estate of the deceased taxpayer was unable to establish that more than one-half hectare of a 1.4 hectare property was necessary for the use of the property as a principal resident notwithstanding evidence that the deceased taxpayer ate daily from fruits and vegetables harvested from the property. Ripp T.C.J. stated (at p. 336) that:

"The word 'necessary' in the section 54 definition of 'principal residence' connotes a term that is indispensable, not one that is convenient, useful or suitable."

Topics and taglines
Topic
Income Tax Act - s. 54 - Principal Residence
Words and phrases
necessary
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
338156
Extra import data
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