Words and Phrases - "acquire"

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GST New Memorandum 8.1, ITCs—General Eligibility Rules, May 2005

Summary Under
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1)

Meaning of “acquire”

9. The word “acquire” is not defined in the Act. The ordinary dictionary definition of the term “acquire” is to...

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Words and Phrases
acquire

Regan M. Williams, Appellant v. Her Majesty the Queen, Respondent, 97 DTC 887, [1997] 2 CTC 2151 (TCC)

Summary Under
Tax Topics - Income Tax Act - Section 7 - Subsection 7(1) - Paragraph 7(1)(a)
did not "acquire" (obtain for himself) the shares

When the taxpayer exercised stock option rights, he did so as nominee for others. Accordingly, he had not "acquired" (i.e., obtained for himself)...

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Words and Phrases
acquire

Canada v. Morin, 2006 DTC 6057, 2006 FCA 25

Summary Under
Tax Topics - Income Tax Act - Section 7 - Subsection 7(1) - Paragraph 7(1)(a)
incidents of title to securities not acquired

The taxpayer entered into an arrangement with a consultant ("Bobsan") under which Bobsan would recommend to him firms within the high-tech area to...

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Words and Phrases
acquire

Kowdrysh v. The Queen, 2001 DTC 5221, 2001 FCA 34

Summary Under
Tax Topics - Income Tax Act - Section 127 - Subsection 127(1) - Qualified Small Business Property
acquired on agreement date

Létourneau J.A. found that in the context of the temporary program for qualified small-business property, the proper interpretation of the word...

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Words and Phrases
acquire

Fortin & Moreau Inc. v. The Queen, 90 DTC 1450, [1990] 1 CTC 2583 (TCC)

Summary Under
Tax Topics - General Concepts - Ownership

The Quebec taxpayer was found to have "acquired" trucks pursuant to leases given that it had possession and use of the trucks, it had assumed all...

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Words and Phrases
acquire