Words and Phrases - D

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Words and Phrases

de jure control
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11 May 2017 Internal T.I. 2016-0665931I7 - Related to participating employer Tax TopicsIncome Tax Act241-260Section 251Subsection 251(2)Paragraph 251(2)(b)Subparagraph 251(2)(b)(i)
dealer
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2441-0946 Québec Inc. (c.b.a., Insta-chèques) v. Agence du revenu du Québec, 2017 QCCA 1491 Tax TopicsExcise Tax Act141-160Section 149Subsection 149(1)Paragraph 149(1)(a)Subparagraph 149(1)(a)(iii)
debenture
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Lemon v. Austin Friars Investment Trust Ltd., [1926] 1 Ch 1 (CA) Tax TopicsIncome Tax Act1-20Section 12(2.1)-(11)Subsection 12(11)Investment Contract
Acmetrack Ltd. v. Bank Canadian National (1984), 4 PPSAC 199 (Ont CA) Tax TopicsIncome Tax Act1-20Section 12(2.1)-(11)Subsection 12(11)Investment Contract
Federated Co-Operatives Ltd. v. Canada, 2001 DTC 5414, 2001 FCA 23 Tax TopicsIncome Tax Act181-200Section 181.2Subsection 181.2(4)
debt
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Lyall & Sons Construction Co. v. Baker, [1933] 2 DLR 264 (Ont CA) Tax TopicsIncome Tax Act1-20Section 12(2.1)-(11)Subsection 12(11)Investment Contract
Noble v. Lashbrook, 40 DLR 93, [1918] 1 WWR 918 (Sask CA) Tax TopicsIncome Tax Act1-20Section 12(2.1)-(11)Subsection 12(11)Investment Contract
Guay Estate v. The Queen, 75 DTC 5090 (FCTD) Tax TopicsIncome Tax Act1-20Section 12(2.1)-(11)Subsection 12(11)Investment Contract
Walsh Estate v. Minister of Finance (B.C.), [1979] CTC 251, at 257 (BCSC) Tax TopicsIncome Tax Act1-20Section 12(2.1)-(11)Subsection 12(11)Investment Contract
Fingold v. MNR, 92 DTC 2011 (TCC) Tax TopicsIncome Tax Act1-20Section 12(2.1)-(11)Subsection 12(11)Investment Contract
Cloutier-Hunt v. The Queen, 2007 DTC 947, 2007 TCC 345 (Informal Procedure) Tax TopicsIncome Tax Act1-20Section 12(2.1)-(11)Subsection 12(11)Investment Contract
Barejo Holdings ULC v. The Queen, 2015 DTC 1216 [at 1405], 2015 TCC 274, aff'd on other grounds 2016 FCA 304 Tax TopicsIncome Tax Act1-20Section 12(2.1)-(11)Subsection 12(11)Investment Contract
Tonolli Canada Ltd. v. MNR, 91 DTC 520 (TCC) Tax TopicsIncome Tax Act1-20Section 15(1.1)-(9)Subsection 15(2)
Gibraltar Mines Ltd. v. The Queen, 83 DTC 5294, [1983] CTC 261 (FCA) Tax TopicsIncome Tax Act1-20Section 20Subsection 20(1)(d)-(l)Paragraph 20(1)(l)
5 November 2013 External T.I. 2013-0501241E5 F - Application of subsection 39(2) Tax TopicsIncome Tax Act21-40Section 39Subsection 39(2)
6 April 1993 T.I. (Tax Window, No. 30, p. 5, ¶2493) Tax TopicsIncome Tax Act41-60Section 50Subsection 50(1)
28 January 2016 External T.I. 2015-0617771E5 F - Bump calculation Tax TopicsIncome Tax Act81-100Section 88Subsection 88(1)Paragraph 88(1)(d)Subparagraph 88(1)(d)(i)
Hokhold v. Canada, 2018 FCA 163 Tax TopicsIncome Tax Act1-20Section 20Subsection 20(1)(m)-(p)Paragraph 20(1)(p)Subparagraph 20(1)(p)(i)
deducted
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Dominion of Canada General Insurance Co. v. The Queen, 86 DTC 6154, [1986] 1 CTC 423 (FCA) Tax TopicsIncome Tax Act1-20Section 12Subsection 12(1)(e)-(x)Paragraph 12(1)(e)
Sears Canada Inc. v. The Queen, 89 DTC 5039 (FCA) Tax TopicsIncome Tax Act1-20Section 12Subsection 12(1)(e)-(x)Paragraph 12(1)(e)
Dubawn Holdings Inc. v. The Queen, 94 DTC 1252 (TCC) Tax TopicsIncome Tax Act1-20Section 12Subsection 12(1)(e)-(x)Paragraph 12(1)(e)
Prince Albert Pulp Co. Ltd. v. The Queen, 92 DTC 6189 (FCA) Tax TopicsIncome Tax Act1-20Section 13(1)-(16)Subsection 13(7.1)
defeasible
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The Queen v. Boger Estate, 93 DTC 5276 (FCA) Tax TopicsIncome Tax Act101-110Section 108Subsection 108(1)TrustParagraph (g)
delivery
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Jayco, Inc. v. The Queen, 2018 TCC 34 Tax TopicsExcise Tax Act141-160Section 142Subsection 142(1)Paragraph 142(1)(a)
Montecristo Jewellers Inc. v. The Queen, 2019 TCC 31 Tax TopicsExcise Tax Act141-160Section 142Subsection 142(1)Paragraph 142(1)(a)
deposit
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Casa Blanca Homes Ltd. v. The Queen, 2013 TCC 338 (Informal Procedure) Tax TopicsExcise Tax ActSection 123Subsection 123(1)Debt Security
Tendances et Concepts Inc. c. La Reine, 2011 TCC 141 (Informal Procedure) Tax TopicsExcise Tax Act161-180Section 168Subsection 168(9)
Elson v. Prices Taylors, Ltd. (1962), 40 TC 671 (Ch. D.) Tax TopicsIncome Tax Act1-20Section 9Timing
North Shore Power Group Inc. v. The Queen, 2017 TCC 1, rev'd 2018 FCA 9 Tax TopicsExcise Tax Act161-180Section 168Subsection 168(9)
International Hi-tech Industries Inc. v. The Queen, 2018 TCC 240 Tax TopicsExcise Tax Act161-180Section 168Subsection 168(9)
derived
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Gilhooly v. MNR, [1945] CTC 203 (Ex Ct) Tax TopicsIncome Tax Act101-110Section 108Subsection 108(5)Paragraph 108(5)(a)
Commissioners of Taxation v. Kirk, [1900] A.C. 588 (PC) Tax TopicsIncome Tax Regulations0000-1999Regulation 402Subsection 402(3)
MNR v. Hollinger North Shore Exploration Co., 63 DTC 1031 (SCC) Tax TopicsIncome Tax Regulations0000-1999Regulation 402Subsection 402(4)
Westar Mining Ltd.v. The Queen, 92 DTC 6358 (FCA) Tax TopicsIncome Tax Regulations0000-1999Regulation 402Subsection 402(4)
Garcia v. The Queen, 2007 DTC 1593, 2007 TCC 548 (Informal Procedure) Tax TopicsTreatiesIncome Tax ConventionsArticle 15
Jared A. Mackey, "Canada Revenue Agency Views on Taxable Canadian Property Determinations Involving Subsidiaries", Tax Topics (Wolters Kluwer), No. 2315, July 21, 2016 p. 1 Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Taxable Canadian PropertyParagraph (d)
Kemp v. MNR, [1947] CTC 343, 3 DTC 1078 (Ex Ct) Tax TopicsIncome Tax Act101-110Section 108Subsection 108(5)Paragraph 108(5)(a)
Jack Silverson, Bill Corcoran, "Issues Affecting Investments by Canadian Pension Plans in Private Equity, Infrastructure and Real Estate in Canada, the USA and Europe", 2016 Conference Report (Canadian Tax Foundation),15:1-40 Tax TopicsIncome Tax Act141-160Section 149Subsection 149(1)Paragraph 149(1)(o.2)Subparagraph 149(1)(o.2)(iii)
Resource Capital Fund IV LP v Commissioner of Taxation, [2018] FCA 41 (Federal Court of Australia) Tax TopicsIncome Tax Act111-120Section 115Subsection 115(1)Paragraph 115(1)(a)Subparagraph 115(1)(a)(ii)
Apex City Homes Limited Partnership v. The Queen, 2018 TCC 247 (Informal Procedure) Tax TopicsIncome Tax Regulations0000-1999Regulation 238Subsection 238(2)
desire
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Jones v. The Queen, 96 DTC 6016 (FCA) Tax TopicsIncome Tax Act41-60Section 56Subsection 56(2)
determinable
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27 August 2014 External T.I. 2014-0529221E5 F - Changement de méthode pour déclarer un gain Tax TopicsIncome Tax Act201-220Section 220Subsection 220(3.2)
2015 Ruling 2015-0589471R3 - Earnout Tax TopicsIncome Tax Act1-20Section 12Subsection 12(1)(e)-(x)Paragraph 12(1)(g)
directly
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D.MNR for Customs and Excise v. Amoco Canada Petroleum Co. Ltd., 86 DTC 6008, [1986] 1 CTC 124 (FCA) Tax TopicsIncome Tax Regulations4000-5999Regulation 5202Cost of Manufacturing and Processing Capital
Lomex Inc. v. MNR, 92 DTC 2253 (TCC) Tax TopicsIncome Tax Regulations4000-5999Regulation 5202Qualified Activities
directly or indirectly
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Joint Committee, "Small Business Deduction Rules under Section 125 of the Income Tax Act - Follow-Up to Our Meeting with Canada Revenue Agency", 2 June 2017 Joint Committee Submission to Finance respecting the Small Business Deduction, appending Submission to Randy Hewlett of the Income Tax Rulings Directorate dated 14 February 2017 Tax TopicsIncome Tax Act121-130Section 125Subsection 125(7)Specified Corporate IncomeParagraph (a)Subparagraph (a)(i)
Resource Capital Fund IV LP v Commissioner of Taxation, [2018] FCA 41 (Federal Court of Australia) Tax TopicsIncome Tax Act111-120Section 115Subsection 115(1)Paragraph 115(1)(a)Subparagraph 115(1)(a)(ii)
Louie v. The Queen, 2018 TCC 225 Tax TopicsIncome Tax Act201-220Section 207.01Subsection 207.01(1)AdvantageParagraph (b)Subparagraph (b)(i)
directly related
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Armada Equipment Corporation v. The Queen, 2007 DTC 879, 2007 TCC 260 (Informal Procedure) Tax TopicsIncome Tax Regulations2000-3999Regulation 2900Subsection 2900(2)
30 September 2013 Internal T.I. 2012-0439661I7 - Income earmarked for future use & 95(2)(a)(i) Tax TopicsIncome Tax Act81-100Section 95Subsection 95(2)Paragraph 95(2)(a)Subparagraph 95(2)(a)(i)
directory provision
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9118-5322 Québec Inc. v. The Queen, 2018 CCI 96 Tax TopicsExcise Tax Act241-260Section 254Subsection 254(4)Paragraph 254(4)(c)
disability
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GST/HST Memorandum 21-2 “Residential Care Services” January 2019 Tax TopicsExcise Tax ActSchedulesSchedule VPart IVSection 2
disbursement
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The Queen v. Esskay Farms Ltd., 76 DTC 6010, [1976] CTC 24 (FCTD) Tax TopicsIncome Tax Act241-260Section 246Subsection 246(1)
disclaimer
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Murphy Estate v. The Queen, 2015 TCC 8 Tax TopicsGeneral ConceptsEffective Date
Biderman v. The Queen, 2000 DTC 6149, 2001 FCA 269 (FCA) Tax TopicsIncome Tax Act241-260Section 248(2)-(41)Subsection 248(8)Paragraph 248(8)(b)
Elie Roth, Tim Youdan, Chris Anderson, Kim Brown, "Taxation of Beneficiaries Resident in Canada", Chapter 4 of Canadian Taxation of Trusts (Canadian Tax Foundation), 2016. Tax TopicsIncome Tax Act241-260Section 248(2)-(41)Subsection 248(8)Paragraph 248(8)(b)
Lewski v Commissioner of Taxation, [2017] FCAFC 145 Tax TopicsIncome Tax Act241-260Section 248(2)-(41)Subsection 248(8)Paragraph 248(8)(b)
dispose
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The Queen v. Cie Imm. BCN Ltée, 79 DTC 5068, [1979] CTC 71, [1979] 1 S.C.R. 865 Tax TopicsIncome Tax Act1-20Section 13Subsection 13(21)Disposition of Property
Greiner v. The Queen, 84 DTC 6073, [1984] CTC 92 (FCA) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Disposition
disposition
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In re Barne Crown Ltd., [1995] 1 WLR 147 (Ch. D.) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Disposition
Quincaillerie Laberge Inc. v. The Queen, 95 DTC 155 (TCC) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Disposition
The Queen v. Golden et al., 86 DTC 6138, [1986] 1 CTC 274, [1986] 1 SCR 209 Tax TopicsIncome Tax Act61-80Section 68
Buccini v. Canada, 2000 DTC 6685 (FCA) Tax TopicsIncome Tax Act1-20Section 7Subsection 7(1)Paragraph 7(1)(b)
17 February 2016 External T.I. 2015-0608261E5 - Splitting of a Multiple Life Insurance Policy Tax TopicsIncome Tax Act141-160Section 148Subsection 148(9)Disposition
distribute
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McKenzie v. The Queen, 2011 DTC 1216 [at 1274], 2011 TCC 289 Tax TopicsIncome Tax Act101-110Section 106Subsection 106(3)
Chan v. The Queen, 2001 DTC 5570, 2001 FCA 302 Tax TopicsIncome Tax Act101-110Section 107Subsection 107(2)
Tory Estate v. M.N.R., 73 DTC 5354, [1973] CTC 434 (FCA), briefly aff'd 76 DTC 6312, [1976] CTC 415 (SCC) Tax TopicsIncome Tax Act81-100Section 88Subsection 88(1)
distributed
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McKenzie v. The Queen, 2011 DTC 1216 [at 1274], 2011 TCC 289 Tax TopicsGeneral ConceptsPayment & Receipt
distribution
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Stursberg v. The Queen, 93 DTC 5271 (FCA) Tax TopicsIncome Tax Act41-60Section 53Subsection 53(2)Paragraph 53(2)(c)Subparagraph 53(2)(c)(v)
Repsol Canada Ltd. v. The Queen, 2015 TCC 21, aff'd 2017 FCA 193 Tax TopicsIncome Tax RegulationsSchedulesSchedule IIClass 1
19 December 2013 External T.I. 2013-0503481E5 - Distribution of property by a trust Tax TopicsIncome Tax Act101-110Section 107Subsection 107(2)
Canada v. Repsol Energy Canada Ltd., 2017 FCA 193 Tax TopicsIncome Tax RegulationsSchedulesSchedule IIClass 1Class 1(n)
dividend
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Guilder News Co. (1963) Ltd. v. MNR, 73 DTC 5048, [1973] CTC 1 (FCA) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Dividend
The Queen v. Cranswick, 82 DTC 6073, [1982] CTC 69 (FCA) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Dividend
Cangro Resources Ltd. v. MNR, 67 DTC 582 (TAB) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Dividend
Memec plc v. IRC, [1998] BTC 251, [1998] EWCA Civ 941 (CA) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Dividend
Capancini v. The Queen, 2010 DTC 1394 [at 4569], 2010 TCC 581 (Informal Procedure) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Dividend
Ahmad v. The Queen, 2013 DTC 1112 [at 601], 2013 TCC 127 (Informal Procedure) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Dividend
Cangro Resources Ltd. v. MNR, 67 DTC 582 (TAB) Tax TopicsIncome Tax Act81-100Section 90Subsection 90(1)
doctrine of merger
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Devon Canada Corporation v. The Queen, 2018 TCC 170, 2018 TCC 170 Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Disposition
don
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16 April 2013 External T.I. 2013-0477981E5 F - Interpretation of Gift Tax TopicsIncome Tax Act111-120Section 118.1Subsection 118.1(1)Total Charitable Gifts
donative intent
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Cassan v. The Queen, 2017 TCC 174 Tax TopicsIncome Tax Act111-120Section 118.1Subsection 118.1(1)Total Charitable Gifts
down payment
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Tendances et Concepts Inc. c. La Reine, 2011 TCC 141 (Informal Procedure) Tax TopicsExcise Tax Act161-180Section 168Subsection 168(9)
drug
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Patterson Dental Canada Inc. v. The Queen, 2018 TCC 112 Tax TopicsExcise Tax ActSchedulesSchedule VIPart I2Paragraph 2(e)
due
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The Queen v. Derbecker, 84 DTC 6549, [1984] CTC 606 (FCA) Tax TopicsIncome Tax Act21-40Section 40Subsection 40(1)Paragraph 40(1)(a)Subparagraph 40(1)(a)(iii)
Commissioner of Taxation v. Australian Building Systems Pty Ltd (In Liquidation), [2015] HCA 48 Tax TopicsIncome Tax Act141-160Section 159Subsection 159(2)
due diligence
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Ogden Palladium Services (Canada) Inc. v. The Queen, 2001 DTC 345 (TCC), briefly aff'd 2002 DTC 7378, 2002 FCA 336 Tax TopicsIncome Tax Act221-240Section 227Subsection 227(8)Paragraph 227(8)(a)
Chiang v. The Queen, 2017 TCC 165 (Informal Procedure) Tax TopicsIncome Tax Act161-180Section 162Subsection 162(1)
Filiatrault c. La Reine, 2017 TCC 232 (Informal Procedure) Tax TopicsExcise Tax Act261-280Section 280Subsection 280(1)
due dispatch
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Opportunities for the Disabled Foundation v. Canada (National Revenue), 2016 FCA 94 Tax TopicsIncome Tax Act161-180Section 165Subsection 165(3)
during
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Thomson v. Minister of National Revenue, 2 DTC 812, [1946] SCR 209 Tax TopicsIncome Tax Act241-260Section 250
duties
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Gariépy c. La Reine, 2005 DTC 1744, 2005 TCC 318 (Informal Procedure) Tax TopicsIncome Tax Act1-20Section 8Subsection 8(1)Paragraph 8(1)(h)