Chapter

Case tabs

From Colubriale v. Canada, 2005 FCA 329 by Un actionnaire vend un immeuble à sa société

Concepts

  1. Hechos

    "Mr. Colubriale is appealing a decision of the Tax Court of Canada (2004 DTC 3432; 2004 TCC 578), confirming an assessment for his 1996 taxation year on the grounds that the fair market value of the i

  2. Peritos

    "At the hearing before the Tax Court of Canada, the appellant’s expert witness, Benoît Egan, a chartered appraiser, indicated that the price paid by J.C. Fibers was fair and reasonable as J.C. Fibers

  3. Beneficio

    "In answering this question, the judge undertook the following analysis:\n\n[17] This Court dealt at length with the concept of market value in relation to the concept of the purchaser having a specia

Case tabs | Colubriale v. Canada, 2005 FCA 329 | Bifalgorithm | Bifalgorithm