Gill v. The Queen, 2016 TCC 13

JurisdictionFederal Jurisdiction (Canada)
Subject MatterCRIMINAL LAW,SALE OF LAND,CONTRACTS
Citation2016 TCC 13
CourtTax Court (Canada)
Date15 January 2016
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3 practice notes
  • Sindhi v. The King, 2023 TCC 102
    • Canada
    • Tax Court (Canada)
    • 17 Julio 2023
    ...Queen, 2018 TCC 258 , a decision of Justice Bocock; Fard v The Queen, 2022 TCC 42 , a decision of Deputy Judge Masse; Gill v The Queen, 2016 TCC 13, a decision of Justice Smith; Kniazev v The Queen, 2019 TCC 58 , a decision of Justice Smith; Margolin v The Queen, 2018 TCC 36 , a decisio......
  • Kniazev v. The Queen, 2019 TCC 58
    • Canada
    • Canada (Federal) Tax Court (Canada)
    • 8 Marzo 2019
    ...would be acquired for use as a “primary place of residence”. This issue was reviewed in some detail in the decision of Gill v. The Queen, 2016 TCC 13 (“Gill”). In that decision, I referred to the decision of Kandiah v. The Queen, 2014 TCC 276, where Justice C. Miller stated at paragraph 18 ......
  • Fard v. The Queen, 2022 TCC 42
    • Canada
    • Tax Court (Canada)
    • 11 Abril 2022
    ...the first to occupy the property as a place of residence within the meaning of paragraph 254(2)(g) of the ETA. [34] In Gill v. The Queen, 2016 TCC 13, Justice Guy Smith, observed the following regarding the occupancy requirement of paragraph 254(2)(g): 29. In my view, the considerations ide......
3 cases
  • Sindhi v. The King, 2023 TCC 102
    • Canada
    • Tax Court (Canada)
    • 17 Julio 2023
    ...Queen, 2018 TCC 258 , a decision of Justice Bocock; Fard v The Queen, 2022 TCC 42 , a decision of Deputy Judge Masse; Gill v The Queen, 2016 TCC 13, a decision of Justice Smith; Kniazev v The Queen, 2019 TCC 58 , a decision of Justice Smith; Margolin v The Queen, 2018 TCC 36 , a decisio......
  • Kniazev v. The Queen, 2019 TCC 58
    • Canada
    • Canada (Federal) Tax Court (Canada)
    • 8 Marzo 2019
    ...would be acquired for use as a “primary place of residence”. This issue was reviewed in some detail in the decision of Gill v. The Queen, 2016 TCC 13 (“Gill”). In that decision, I referred to the decision of Kandiah v. The Queen, 2014 TCC 276, where Justice C. Miller stated at paragraph 18 ......
  • Fard v. The Queen, 2022 TCC 42
    • Canada
    • Tax Court (Canada)
    • 11 Abril 2022
    ...the first to occupy the property as a place of residence within the meaning of paragraph 254(2)(g) of the ETA. [34] In Gill v. The Queen, 2016 TCC 13, Justice Guy Smith, observed the following regarding the occupancy requirement of paragraph 254(2)(g): 29. In my view, the considerations ide......

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