| Case name: |
Damka Lumber & Development Ltd. v. Canada (Minister of National Revenue) |
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| Jurisdiction: |
Canada - Federal |
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| Court: |
Federal Court - Trial Division |
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| Parties: |
Name |
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Appearing as |
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Damka Lumber & Development Ltd. |
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Plaintiff |
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Canada (Minister of National Revenue) |
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Defendant |
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| Decision makers: |
Name |
Designation |
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Martin, Leonard |
J. |
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| Lawyers: |
Name |
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Appearing for |
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Bennett, Daniel R. |
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Plaintiff |
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Watchuk, Jeanne |
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Plaintiff |
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Mah, William |
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Defendant |
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| Decision: |
Appeal by the taxpayer from a ruling by the Minister of National Revenue. In 1981, the Plaintiff had sold property located in the District of Coquitlam to the Urban Transit Authority of British Columbia. The Minister had refused to allow the Plaintiff to obtain the benefit of the replacement property rules found in s. 44 of the Income Tax Act, S.C. 1970-72, c. 63. These rules provide for a roll-over in certain cases involving forced dispositions of property. No formal expropriation of the subject property had taken place but the Plaintiff alleged that a notice of intention to expropriate had been provided by the purchaser such that the replacement property rules were applicable. It was held that no notice of intention had been provided and the replacement property rules were not applicable. The appeal was dismissed with costs to the Minister. |
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| ExLaw citation: |
[1990] EXLAW 7 |
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| Parallel citations: |
(1990) 19 ACWS (3d) 318 |
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1990 CanLII 13483 |
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1990 CarswellNat 245 |
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[1990] 1 CTC 127 |
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(1990) 90 DTC 6101 |
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[1990] FCJ No. 27 |
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(1990) 31 FTR 218 |
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| Related decisions: |
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Later |
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