Words and Phrases - B

58
27
40
34
25
20
10
8
49
1
2
17
35
19
26
57
1
49
52
32
7
7
10
1

Words and Phrases

balance
Full Title Topic
Sherway Centre Ltd. v. Canada, 2003 DTC 5082, 2003 FCA 26 Tax TopicsIncome Tax Act141-160Section 152(4.01)-(9)Subsection 152(4.3)
bank
Full Title Topic
Loblaw Financial Holdings Inc. v. The Queen, 2018 TCC 182 Tax TopicsIncome Tax Act81-100Section 95Subsection 95(1)Foreign Bank
bar
Full Title Topic
Bombay Jewellers Ltd. v. The Queen, [1998] GSTC 94 (TCC) Tax TopicsExcise Tax ActSection 123Subsection 123(1)Precious Metal
bare trust
Full Title Topic
Cheema v. The Queen, 2016 TCC 251 (Informal Procedure), rev'd 2018 FCA 45 Tax TopicsExcise Tax Act241-260Section 254Subsection 254(2)Paragraph 254(2)(b)
because of
Full Title Topic
Williams v. The Queen, 2011 DTC 1087 [at 480], 2011 TCC 66 (Informal Procedure) Tax TopicsIncome Tax Act1-20Section 6Subsection 6(1)Paragraph 6(1)(a)
Attorney General of Canada v. Hoefele, 95 DTC 5602 (FCA) Tax TopicsIncome Tax Act61-80Section 80.4Subsection 80.4(1)
Jason Boland, Christopher Montes, "A Detailed Review of the Back-to-Back Loan Rules", 2016 Conference Report (Canadian Tax Foundation), 26:1-32 Tax TopicsIncome Tax Act1-20Section 18(2)-(13)Subsection 18(6)Paragraph 18(6)(c)Subparagraph 18(6)(c)(i)
Ellison v Sandini Pty Ltd, [2018] FCAFC 44 Tax TopicsIncome Tax Act61-80Section 73Subsection 73(1)Paragraph 73(1)(b)
before
Full Title Topic
Canada v. VIH Logging Ltd., 2005 DTC 5095, 2005 FCA 36 Tax TopicsIncome Tax Act41-60Section 55Subsection 55(2)
belong
Full Title Topic
Re City of Kitchener and Regional Assessment Commissioner for Regional Municipality of Waterloo (1978), 23 OR (2d) 190 (Ont. D. Ct.) Tax TopicsIncome Tax Act141-160Section 159Subsection 159(1)
Distillers Corp - Seagrams Ltd v. MNR, 80 DTC 1649 (T.R.B.) Tax TopicsIncome Tax Act1-20Section 17Subsection 17(3)
beneficial owner
Full Title Topic
Minister of National Revenue v. Trans-Canada Investment Corporation Ltd., 55 DTC 1191, [1955] CTC 275, [1956] SCR 49 Tax TopicsIncome Tax Act111-120Section 112Subsection 112(1)
Williams v. The Queen, 2005 DTC 1228, 2005 TCC 558 Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Disposition
Ellison v Sandini Pty Ltd, [2018] FCAFC 44 Tax TopicsGeneral ConceptsOwnership
beneficial ownership
Full Title Topic
Williams v. The Queen, 2005 DTC 1228, 2005 TCC 558 Tax TopicsGeneral ConceptsOwnership
S1-F3-C2 - Principal Residence Tax TopicsGeneral ConceptsOwnership
6 December 2011 TEI Roundtable, 2011-0427101C6 - Seizure of Property Tax TopicsGeneral ConceptsOwnership
Gillen v. The Queen, 2017 TCC 163 Tax TopicsGeneral ConceptsOwnership
beneficially entitled
Full Title Topic
Covert et al. v. Minister of Finance of Nova Scotia, [1980] CTC 437, [1980] 2 SCR 774 Tax TopicsIncome Tax Act131-140Section 132Subsection 132(7)
beneficiary
Full Title Topic
Canada v. Propep Inc., 2010 DTC 5088 [at 6882], 2009 FCA 274 Tax TopicsIncome Tax Act241-260Section 256Subsection 256(1.2)Paragraph 256(1.2)(f)
benefit
Full Title Topic
Attorney General of Canada v. Hoefele, 95 DTC 5602 (FCA) Tax TopicsIncome Tax Act1-20Section 6Subsection 6(1)Paragraph 6(1)(a)
bona fide
Full Title Topic
Tolhoek v. The Queen, 2007 DTC 247, 2006 TCC 681 (Informal Procedure) Tax TopicsIncome Tax Act141-160Section 143.2Subsection 143.2(7)
Extendicare Health Services Inc. v. MNR, 87 DTC 5404, [1987] 2CTC 179 (FCTD) Tax TopicsIncome Tax Act241-260Section 246Subsection 246(2)
Cassan v. The Queen, 2017 TCC 174 Tax TopicsIncome Tax Act141-160Section 143.2Subsection 143.2(7)Paragraph 143.2(7)(a)
bond
Full Title Topic
Federated Co-Operatives Ltd. v. Canada, 2001 DTC 5414, 2001 FCA 23 Tax TopicsIncome Tax Act181-200Section 181.2Subsection 181.2(4)
bonus
Full Title Topic
The Queen v. V&R Enterprises Ltd., 79 DTC 5399, [1979] CTC 465 (FCTD) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Salary Deferral Arrangements
29 November 1993 Internal T.I. 7-932445 - Tax TopicsIncome Tax Act21-40Section 37Subsection 37(8)
Oldcastle Building Products Canada Inc. v. The Queen, 2016 CCI 183 Tax TopicsIncome Tax Regulations2000-3999Regulation 2900Subsection 2900(9)Paragraph 2900(9)(c)
borrowed capital
Full Title Topic
Stock Exchange Building Corp. Ltd. v. Minister of National Revenue, [1955] S.C.R. 235, 55 DTC 1014, [1955] CTC 5 Tax TopicsIncome Tax Act1-20Section 20Subsection 20(1)Paragraph 20(1)(c)
borrowing
Full Title Topic
In re Touquoy Gold Mining Co. (1906), 1 E.L.R. 142 (Nova Scotia) Tax TopicsIncome Tax Act1-20Section 12(2.1)-(11)Subsection 12(11)Investment Contract
branch
Full Title Topic
Enterprise Foundry (N.B.) Ltd. v. MNR, 64 DTC 660 (TAB) Tax TopicsIncome Tax Regulations0000-1999Regulation 400Subsection 400(2)
breakfast cereal
Full Title Topic
Ike Enterprises Inc. v. The Queen, 2017 TCC 59 Tax TopicsExcise Tax ActSchedulesSchedule VIPart IIISection 1Paragraph 1(h)
broadcasting
Full Title Topic
27 March 2018 External T.I. 2017-0715561E5 - Withholding tax on royalties for streamed content Tax TopicsStatutory InterpretationInterpretation ActSection 35Subsection 35(1)Broadcasting
broker
Full Title Topic
Canadian Imperial Bank of Commerce v. The Queen, 2018 TCC 109 Tax TopicsExcise Tax ActRegulationsFinancial Services (GST/HST) RegulationsSubsection 4(3)Paragraph 4(3)(c)
brother
Full Title Topic
12 July 2018 External T.I. 2018-0755471E5 - Half-brothers and related persons Tax TopicsIncome Tax Act241-260Section 251Subsection 251(6)Paragraph 251(6)(a)
building
Full Title Topic
Mailloux v. Canada (Minister of National Revenue), docket A-390-98 (FCA) Tax TopicsIncome Tax Act21-40Section 37Paragraph 37(7)(f)
Dew Engineering & Development Ltd. v. The Queen, 96 DTC 1765 (TCC) Tax TopicsIncome Tax Act21-40Section 37Subsection 37(8)
bursary
Full Title Topic
Simser v. Canada, 2005 DTC 5001, 2004 FCA 414 Tax TopicsIncome Tax Act41-60Section 56Subsection 56(1)Paragraph 56(1)(n)
Mbarga v. The Queen, 2005 DTC 1447, 2005 TCC 595 (Informal Procedure) Tax TopicsIncome Tax Act41-60Section 56Subsection 56(1)Paragraph 56(1)(n)
Chabaud c. La Reine, 2012 DTC 1076 [at 2856], 2011 TCC 438 (Informal Procedure) Tax TopicsIncome Tax Act41-60Section 56Subsection 56(1)Paragraph 56(1)(n)
business
Full Title Topic
Gillis v. The Queen, 78 DTC 6103, [1978] CTC 44 (FCTD) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Business
Ward v. The Queen, 88 DTC 6212, [1988] 1 CTC 336 (FCTD) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Business
Pollock v. The Queen, 90 DTC 6142 (FCTD), aff'd 94 DTC 6050 (FCA) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Business
American Leaf Blending Co. Spn. Bht. v. Director-General of Inland Revenue, [1979] A.C. 676 (PC) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Business
Commissioners of Customs and Excise v. The Rt. Hon. Lord Fisher, [1981] T.R. 59 (HC) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Business
Re City of Calgary and Alberta Assessment Appeal Board (1989), 62 DLR (4th) 764 (Alta. C.A.) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Business
Inwest Investments Ltd. v. The Queen, 2015 BCSC 1375 Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Business
S4-F11-C1 - Meaning of Farming and Farming Business Tax TopicsIncome Tax Act1-20Section 3Business Source/Reasonable Expectation of Profit
Wolf v. The Queen, 2018 TCC 84 Tax TopicsTreatiesIncome Tax ConventionsArticle 5
by reason of
Full Title Topic
Crown Forest Industries Ltd. v. Canada, 95 DTC 5389, [1995] 2 SCR 802 Tax TopicsTreatiesIncome Tax ConventionsArticle 4