Words and Phrases - V

a
91
b
44
c
87
d
57
e
43
f
32
g
20
h
15
i
77
j
2
k
3
l
32
m
62
n
29
o
41
p
83
q
3
r
78
s
96
t
48
u
16
v
11
w
24
y
2

Table of Contents

value (2)
vessel (1)
vest (1)
volunteer (5)

Words and Phrases

vest indefeasibly
Full Title Topic
IT-449R "Meaning of 'Vested Indefeasibly'" Tax Topics›Income Tax Act›61-80›Section 70›Subsection 70(6)
vested indefeasibly
Full Title Topic
The Queen v. Boger Estate, 93 DTC 5276, [1993] 2 CTC 81 (FCA) Tax Topics›Income Tax Act›101-110›Section 108›Subsection 108(1)›Trust›Paragraph (g)
30 June 1994 External T.I. 9408895 - TRUSTS - MEANING OF "VESTED INDEFEASIBLY" Tax Topics›Income Tax Act›101-110›Section 108›Subsection 108(1)›Trust›Paragraph (g)
18 December 2013 External T.I. 2011-0414841E5 F - All interests vested indefeasibly Tax Topics›Income Tax Act›101-110›Section 108›Subsection 108(1)›Trust›Paragraph (g)
Catherine Brown, "Vested Indefeasibly: Its Importance for Tax Purposes", 2006 Canadian Tax Journal, Issue No. 4 Tax Topics›Income Tax Act›101-110›Section 108›Subsection 108(1)›Trust›Paragraph (g)
29 May 2018 STEP Roundtable Q. 9, 2018-0744111C6 - Vested Indefeasibly Tax Topics›Income Tax Act›101-110›Section 108›Subsection 108(1)›Trust›Paragraph (g)
15 June 2021 STEP Roundtable Q. 6, 2021-0883021C6 - Vested Indefeasibly Tax Topics›Income Tax Act›101-110›Section 108›Subsection 108(1)›Trust›Paragraph (g)
Folio S6-F4-C1, "Testamentary Spouse or Common-law Partner Trusts," 3 February 2022 Tax Topics›Income Tax Act›61-80›Section 70›Subsection 70(6)›Paragraph 70(6)(b)
17 March 2003 External T.I. 2002-0130685 F - Limite inférieure - JVM Participation Tax Topics›Income Tax Act›101-110›Section 108›Subsection 108(1)›Trust›Paragraph (g)
17 June 2025 STEP Roundtable Q. 7, 2025-1054921C6 - Subsection 70(6) and Testamentary Spousal Trust Tax Topics›Income Tax Act›61-80›Section 70›Subsection 70(6)
value
Full Title Topic
Steen v. The Queen, 86 DTC 6498, [1986] 2 CTC 394 (FCTD), aff'd 88 DTC 6171, [1988] 1 CTC 256 (FCA) Tax Topics›Income Tax Act›1-20›Section 7›Subsection 7(1)›Paragraph 7(1)(a)
Seabridge Gold Inc. v British Columbia, 2025 BCSC 558 Tax Topics›Income Tax Act›61-80›Section 66.1›Subsection 66.1(6)›Canadian exploration expense›Paragraph (f)
volunteer
Full Title Topic
12 February 2015 External T.I. 2014-0550771E5 F - Allocation à des bénévoles - chantier particulier Tax Topics›Income Tax Act›111-120›Section 118.1›Subsection 118.1(1)›Total Charitable Gifts
15 August 2012 External T.I. 2012-0444461E5 F - Pompiers volontaires Tax Topics›Income Tax Act›111-120›Section 118.06›Subsection 118.06(1)
27 January 2012 External T.I. 2011-0421551E5 F - Pompiers volontaires Tax Topics›Income Tax Act›1-20›Section 3
7 July 2009 External T.I. 2008-0267941E5 F - Pompiers volontaires Tax Topics›Income Tax Act›1-20›Section 5›Subsection 5(1)
12 April 2000 Income Tax Severed Letter 2000-0010106 F - POMPIERS VOLONTAIRES Tax Topics›Income Tax Act›81-100›Section 81›Subsection 81(4)›Paragraph 81(4)(a)
vegetables
Full Title Topic
The King v. Planters Nut and Chocolate Company Ltd., [1951] Ex. C.R. 122, 51 D.T.C. 454, [1951] C.T.C. 16 Tax Topics›Statutory Interpretation›Similar Statutes/ in pari materia
vacant possession
Full Title Topic
7 January 2016 External T.I. 2015-0610201E5 F - HBP-Acquisition of a condominium unit Tax Topics›Income Tax Act›141-160›Section 146.01›Subsection 146.01(2)›Paragraph 146.01(2)(b)
volunteer firefighter
Full Title Topic
15 December 2015 External T.I. 2015-0602671E5 F - Pompier volontaire Tax Topics›Income Tax Act›111-120›Section 118.06›Subsection 118.06(1)
vessel
Full Title Topic
25 November 2010 External T.I. 2010-0377841E5 F - Catégorie d'amortissement - bateau Tax Topics›Income Tax Act›1-20›Section 13›Subsection 13(21)›Vessel
vest
Full Title Topic
5 June 2001 External T.I. 2001-0067675 F - TRANSFERT D'ALLOCATIONS DE RETRAITE Tax Topics›Income Tax Act›41-60›Section 60›Paragraph 60(j.1)›Subparagraph 60(j.1)(v)
vertical stare decisis
Full Title Topic
R. v. Kane, 2024 QCCS 5012 Tax Topics›General Concepts›Stare Decisis
vested indefeasiblyi
Full Title Topic
17 June 2025 STEP Roundtable Q. 8, 2025-1054941C6 - Subsection 70(6) and Vested Indefeasibly Tax Topics›Income Tax Act›61-80›Section 70›Subsection 70(6)