Words and Phrases - U

a
58
b
27
c
40
d
34
e
25
f
20
g
10
h
8
i
49
j
1
k
2
l
17
m
35
n
19
o
26
p
57
q
1
r
49
s
52
t
32
u
7
v
7
w
10
y
1

Table of Contents

use (10)

Words and Phrases

under advisement
Full Title Topic
Burlington Resources Finance Company v. The Queen, 2017 TCC 144 Tax Topics›Other Legislation/Constitution›Federal›Tax Court of Canada Rules (General Procedure)›Section 107›Subsection 107(1)
underprivileged
Full Title Topic
GST/HST Memorandum 21-2 “Residential Care Services” January 2019 Tax Topics›Excise Tax Act›Schedules›Schedule V›Part IV›Section 2
undertaking
Full Title Topic
Baytrust Holdings Ltd. v. IRC, [1971] 1 WLR 1333 (Ch D) Tax Topics›Income Tax Act›131-140›Section 132›Subsection 132(6)
Lount Corp. v. A.-G. of Canada (1985), 19 DLR (4th) 304 (FCA) Tax Topics›Income Tax Act›131-140›Section 132›Subsection 132(6)
Drumheller v. MNR, 59 DTC 1177, [1959] CTC 275 (Ex Ct) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Business
undue delay
Full Title Topic
Canada v. Canadevim Ltée, 2011 GSTC 62, 2011 FCA 128 Tax Topics›Excise Tax Act›141-160›Section 152›Subsection 152(1)
International Hi-tech Industries Inc. v. The Queen, 2018 TCC 240 Tax Topics›Excise Tax Act›141-160›Section 152›Subsection 152(1)›Paragraph 152(1)(b)
university
Full Title Topic
Klassen v. Canada, 2007 DTC 5612, 2007 FCA 339 Tax Topics›Income Tax Act›111-120›Section 118.5›Subsection 118.5(1)›Paragraph 118.5(1)(b)
Dean v. The Queen, 2005 DTC 322, 2005 TCC 138 (Informal Procedure) Tax Topics›Income Tax Act›111-120›Section 118.5›Subsection 118.5(1)›Paragraph 118.5(1)(b)
GST/HST Policy Statement P-214R Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›University
use
Full Title Topic
Labrador Offshore Shipping Co. Ltd. v. The Queen, 90 DTC 6096 (FCTD) Tax Topics›Income Tax Act›121-130›Section 127›Subsection 127(9)›Qualified Property
The Queen v. Sie-Mac Pipeline Contractors Ltd., 92 DTC 6461 (FCA) Tax Topics›Income Tax Act›1-20›Section 18›Subsection 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 Topics›Income Tax Act›201-220›Section 212›Subsection 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 Topics›Income Tax Act›201-220›Section 212›Subsection 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 Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Former Business Property
Depaoli v. The Queen, 96 DTC 1820 (TCC) Tax Topics›Income Tax Act›41-60›Section 44›Subsection 44(5)
Klanten Farms Ltd. v. The Queen, 2007 DTC 1095, 2007 TCC 348 Tax Topics›Income Tax Act›41-60›Section 44›Subsection 44(5)
Plamondon v. The Queen, 2011 DTC 1137 [at 746], 2011 TCC 47 (Informal Procedure) Tax Topics›Income Tax Act›41-60›Section 54›Personal-Use Property
Stearns Catalytic Ltd. v. The Queen, 90 DTC 6286 (FCTD) Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 29
Gillen v. The Queen, 2017 TCC 163 Tax Topics›Income Tax Act›101-110›Section 110.6›Subsection 110.6(14)›Paragraph 110.6(14)(f)›Subparagraph 110.6(14)(f)(ii)
used directly or indirectly
Full Title Topic
S4-F15-C1 - Manufacturing and Processing Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 29