Carvest Properties Limited v. The Queen, 2021 TCC 21

JurisdictionFederal Jurisdiction (Canada)
CourtTax Court (Canada)
Citation2021 TCC 21
Date18 March 2021
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1 practice notes
  • Carvest Properties Limited v. Canada, 2022 FCA 124
    • Canada
    • Court of Appeal (Canada)
    • July 4, 2022
    ...properties that have recently sold, identifying appropriate points of comparison, and making relevant adjustments. [13] The Tax Court (2021 TCC 21, per St-Hilaire J.) decided that (i) the relevant property to be valued was the individual units in the building; (ii) the appropriate valuation......
1 cases
  • Carvest Properties Limited v. Canada, 2022 FCA 124
    • Canada
    • Court of Appeal (Canada)
    • July 4, 2022
    ...properties that have recently sold, identifying appropriate points of comparison, and making relevant adjustments. [13] The Tax Court (2021 TCC 21, per St-Hilaire J.) decided that (i) the relevant property to be valued was the individual units in the building; (ii) the appropriate valuation......

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