Margolin v. The Queen, 2018 TCC 36

JurisdictionFederal Jurisdiction (Canada)
Citation2018 TCC 36
CourtTax Court (Canada)
Date21 February 2018
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3 practice notes
  • Sindhi v. The King, 2023 TCC 102
    • Canada
    • Tax Court (Canada)
    • July 17, 2023
    ...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 decision of Deputy Judge Masse; Virani v The Queen, 2010 TCC 113, a decision of Justice Campbell; Berkovich v The Queen, 2014 TCC 268, a d......
  • Sozio v. The Queen, 2018 TCC 258
    • Canada
    • Tax Court (Canada)
    • December 18, 2018
    ...intention to occupy has been frustrated. the requirements of subsection 254(2) [13] As this Court stated in the case of Margolin v HMQ, 2018 TCC 36, the Tax Court of Canada has interpreted on multiple occasions the statutory framework of intention and occupancy to determine use as a primary......
  • Fard v. The Queen, 2022 TCC 42
    • Canada
    • Tax Court (Canada)
    • April 11, 2022
    ...factual circumstances. The use made of the property is often the best evidence of the purpose of the acquisition. [24] In Margolin v. HMQ, 2018 TCC 36, it was stated at paragraph 6: Subsection 254(2) requires intention to be determinative measured at the time the purchaser becomes legally b......
3 cases
  • Sindhi v. The King, 2023 TCC 102
    • Canada
    • Tax Court (Canada)
    • July 17, 2023
    ...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 decision of Deputy Judge Masse; Virani v The Queen, 2010 TCC 113, a decision of Justice Campbell; Berkovich v The Queen, 2014 TCC 268, a d......
  • Sozio v. The Queen, 2018 TCC 258
    • Canada
    • Tax Court (Canada)
    • December 18, 2018
    ...intention to occupy has been frustrated. the requirements of subsection 254(2) [13] As this Court stated in the case of Margolin v HMQ, 2018 TCC 36, the Tax Court of Canada has interpreted on multiple occasions the statutory framework of intention and occupancy to determine use as a primary......
  • Fard v. The Queen, 2022 TCC 42
    • Canada
    • Tax Court (Canada)
    • April 11, 2022
    ...factual circumstances. The use made of the property is often the best evidence of the purpose of the acquisition. [24] In Margolin v. HMQ, 2018 TCC 36, it was stated at paragraph 6: Subsection 254(2) requires intention to be determinative measured at the time the purchaser becomes legally b......

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