Words and Phrases - H

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Table of Contents

Words and Phrases

habitual
Full Title Topic
Christian Ehlermann, Marla Castelon, "When Does a Dependent Agent Act Habitually?", Tax Notes International, 26 September 2016, p. 1141 Tax TopicsTreatiesIncome Tax ConventionsArticle 5
habitual abode
Full Title Topic
Lingle v. The Queen, 2009 DTC 1705, 2009 TCC 435, aff'd 2010 DTC 5100 [at 6932], 2010 FCA 152 Tax TopicsTreatiesIncome Tax ConventionsArticle 4
Harman obligation
Full Title Topic
Deputy Commissioner of Taxation v Rennie Produce (Aust) Pty Ltd (in liq), [2018] FCAFC 38 Tax TopicsIncome Tax Act221-240Section 231.2Subsection 231.2(1)
hedge
Full Title Topic
Echo Bay Mines Ltd. v. The Queen, 92 DTC 6437 (FCTD) Tax TopicsIncome Tax Regulations0000-1999Regulation 1204Subsection 1204(1)
MacDonald v. The Queen, 2017 TCC 157, rev'd 2018 FCA 128 Tax TopicsIncome Tax Act1-20Section 9Capital Gain vs. ProfitFutures/Forwards/Hedges
The Queen v. Macdonald, 2018 FCA 128 Tax TopicsIncome Tax Act1-20Section 9Capital Gain vs. ProfitFutures/Forwards/Hedges
hedging
Full Title Topic
Placer Dome Canada Ltd. v. Ontario (Minister of Finance), 2006 DTC 6532, 2006 SCC 20, [2006] 1 SCR 715 Tax TopicsIncome Tax Act1-20Section 9Capital Gain vs. ProfitFutures/Forwards/Hedges
heir
Full Title Topic
Estate of Winifred Straessle v. The Queen, 2018 TCC 144 Tax TopicsIncome Tax Act161-180Section 165Subsection 165(1)
holding
Full Title Topic
25 September 2014 External T.I. 2012-0451411E5 F - Mutual Holding Corporation Tax TopicsIncome Tax Act131-140Section 139.1Subsection 139.1(1)Mutual Holding Corporation
housing unit
Full Title Topic
Boulet v. The Queen, 2010 DTC 1015 [at 2602], 2009 TCC 261 Tax TopicsIncome Tax Act41-60Section 54Principal Residence
21 January 2016 Ordre des CPA du Québec Personal Taxation Roundtable Q. 9, 2016-0625141C6 F - Principal residence - duplex Tax TopicsIncome Tax Act41-60Section 54Principal Residence