1.2.1.2 Décision 2002-037, [2002] A.E.U.B.D. No. 52 (QL)
p. p. 125
ompany might be moved to speculate in nondepreciable property or result in the company being motivated to identify and sell existing properties where appreciation has already occurred. [paras. 112-13] The Board went on to conclude that the...
AI summary The Board concluded that sharing the net gain from the sale of land and buildings using the TransAlta Formula was equitable. From the gross proceeds of $6,550,000, ATCO received $465,000 for costs, shareholders received $2,014,690, and customers received $4,070,310, with specific allocations to different customer groups.