Words and Phrases - U

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Words and Phrases

under advisement
Full Title Topic
Burlington Resources Finance Company v. The Queen, 2017 TCC 144 Tax TopicsOther Legislation/ConstitutionFederalTax Court of Canada Rules (General Procedure)Section 107Subsection 107(1)
underprivileged
Full Title Topic
GST/HST Memorandum 21-2 “Residential Care Services” January 2019 Tax TopicsExcise Tax ActSchedulesSchedule VPart IVSection 2
undertaking
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Baytrust Holdings Ltd. v. IRC, [1971] 1 WLR 1333 (Ch D) Tax TopicsIncome Tax Act131-140Section 132Subsection 132(6)
Lount Corp. v. A.-G. of Canada (1985), 19 DLR (4th) 304 (FCA) Tax TopicsIncome Tax Act131-140Section 132Subsection 132(6)
Drumheller v. MNR, 59 DTC 1177, [1959] CTC 275 (Ex Ct) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Business
undue delay
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Canada v. Canadevim Ltée, 2011 GSTC 62, 2011 FCA 128 Tax TopicsExcise Tax Act141-160Section 152Subsection 152(1)
International Hi-tech Industries Inc. v. The Queen, 2018 TCC 240 Tax TopicsExcise Tax Act141-160Section 152Subsection 152(1)Paragraph 152(1)(b)
university
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Klassen v. Canada, 2007 DTC 5612, 2007 FCA 339 Tax TopicsIncome Tax Act111-120Section 118.5Subsection 118.5(1)Paragraph 118.5(1)(b)
Dean v. The Queen, 2005 DTC 322, 2005 TCC 138 (Informal Procedure) Tax TopicsIncome Tax Act111-120Section 118.5Subsection 118.5(1)Paragraph 118.5(1)(b)
GST/HST Policy Statement P-214R Tax TopicsExcise Tax ActSection 123Subsection 123(1)University
use
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Labrador Offshore Shipping Co. Ltd. v. The Queen, 90 DTC 6096 (FCTD) Tax TopicsIncome Tax Act121-130Section 127Subsection 127(9)Qualified Property
The Queen v. Sie-Mac Pipeline Contractors Ltd., 92 DTC 6461 (FCA) Tax TopicsIncome Tax Act1-20Section 18Subsection 18(1)(c)-(r)Paragraph 18(1)(l)Subparagraph 18(1)(l)(i)
The Queen v. Farmparts Distributing Ltd., 80 DTC 6157, [1980] CTC 205 (FCA) Tax TopicsIncome Tax Act201-220Section 212Subsection 212(1)(d)-(j.1)Paragraph 212(1)(d)Subparagraph 212(1)(d)(i)
ITC of Canada Ltd. v. Min. of Rev., [1979] CTC 277 (S.C.O.) Tax TopicsIncome Tax Act201-220Section 212Subsection 212(1)(d)-(j.1)Paragraph 212(1)(d)Subparagraph 212(1)(d)(i)
Glaxo Wellcome Inc. v. The Queen, 96 DTC 1159 (TCC), aff'd 98 DTC 6638 (FCA) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Former Business Property
Depaoli v. The Queen, 96 DTC 1820 (TCC) Tax TopicsIncome Tax Act41-60Section 44Subsection 44(5)
Klanten Farms Ltd. v. The Queen, 2007 DTC 1095, 2007 TCC 348 Tax TopicsIncome Tax Act41-60Section 44Subsection 44(5)
Plamondon v. The Queen, 2011 DTC 1137 [at 746], 2011 TCC 47 (Informal Procedure) Tax TopicsIncome Tax Act41-60Section 54Personal-Use Property
Stearns Catalytic Ltd. v. The Queen, 90 DTC 6286 (FCTD) Tax TopicsIncome Tax RegulationsSchedulesSchedule IIClass 29
Gillen v. The Queen, 2017 TCC 163 Tax TopicsIncome Tax Act101-110Section 110.6Subsection 110.6(14)Paragraph 110.6(14)(f)Subparagraph 110.6(14)(f)(ii)
used directly or indirectly
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S4-F15-C1 - Manufacturing and Processing Tax TopicsIncome Tax RegulationsSchedulesSchedule IIClass 29