Carvest Properties Limited v. Canada, 2022 FCA 124
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Court of Appeal (Canada) |
| Citation | 2022 FCA 124 |
| Date | 04 July 2022 |
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1 practice notes
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Federal Court Of Appeal Confirms Permissible Valuation Approaches
...Court of Appeal ("FCA") recently confirmed in Carvest Properties Limited v. Canada, 2022 FCA 124 that apartment buildings registered as condominiums must be valued on a unit-by-unit basis. Importantly, the FCA did not disturb the Tax Court of Canada's acceptance of a "volume discount" for t......
1 firm's commentaries
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Federal Court Of Appeal Confirms Permissible Valuation Approaches
...Court of Appeal ("FCA") recently confirmed in Carvest Properties Limited v. Canada, 2022 FCA 124 that apartment buildings registered as condominiums must be valued on a unit-by-unit basis. Importantly, the FCA did not disturb the Tax Court of Canada's acceptance of a "volume discount" for t......