4 November 1999 Internal T.I. 9912267 F - TRANSFERT CREDIT FRAIS DE SCOLARITÉ -- attach -- Taxpayer
a taxpayer must be subject to assessment under Part I before being considered for the purposes of an ITA provision
Taxpayer
7 June 2001 External T.I. 2001-0086165 F - REGLES DE ROULEMENT ET REER -- attach -- Taxpayer
RRSP is a taxpayer
4 March 2023 Internal T.I. 2023-0994501I7 - Non-resident non-arm's length transfer of property -- attach -- Taxpayer
Oceanspan inapplicable where the non-resident’s Canadian tax status is not relevant to the purpose of the provision
23 December 2003 External T.I. 2003-0014655 F - article 125.5 -- attach -- Taxpayer
province is a “taxpayer” exempt from tax
16 December 2005 External T.I. 2005-0150411E5 F - Roll-over Provisions and Partnership -- attach -- Taxpayer
partnership with non-resident partners is a taxpayer for s. 51(1), 85.1(1) or 86(1) rollover purposes
Marino v. The Queen, 2020 TCC 50 (Informal Procedure), aff'd 2022 FCA 115 -- attach -- Taxpayer
an individual not within s. 2(1) or (3) was not a taxpayer who could generate a tuition tax credit
Cristofaro v. Agence du revenu du Québec, 2020 QCCQ 1461, rev'd 2021 QCCA 1025 -- attach -- Taxpayer
individual with no residence or source of income in Quebec nonetheless might be liable for Quebec tax
84 C.R. - Q.16 -- attach -- Taxpayer
23 September 1991 Memorandum (Tax Window, No. 8, p. 22, ¶1429) -- attach -- Taxpayer
IT-176R2 "Taxable Canadian Property - Interest in and Options on Real Property and Shares" -- attach -- Taxpayer
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