Subsection 13(21)

Depreciable Property

Cases

C.A.E. Inc. v. Canada, 2013 DTC 5084 [at 5944], 2013 FCA 92

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Bosa Bros. Construction Ltd. v. The Queen, 96 DTC 6193 (FCTD)

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The Queen v. Construction Bérou Inc. (formerly Fortin & Moreau Inc.), 96 DTC 6177, 98 DTC 6401 (FCTD), rev'd 99 DTC 5841 (FCA)

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Kettle River Sawmills Ltd. v. The Queen, 92 DTC 6525, [1992] 2 CTC 276 (FCTD)

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Tax Topics - General Concepts - Effective Date 37

Crown Cork & Seal Canada Inc. v. The Queen, 90 DTC 6586 (FCTD)

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Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) 60

Kirsch Construction Ltd. v. The Queen, 88 DTC 6503, [1988] 2 CTC 338 (FCTD)

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Alberta Oil Sands Pipeline Ltd. v. The Queen, 88 DTC 6059, [1988] 1 CTC 99 (FCTD)

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The Queen v. Henuset Bros. Ltd. [No. 1], 77 DTC 5169, [1977] CTC 227 (FCTD)

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The Queen v. Kimmel, 76 DTC 6259, [1976] CTC 443 (FCTD)

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Tax Topics - Statutory Interpretation - Reciprocity 44

The Queen v. Lagueux & Freres Inc., 74 DTC 6569, [1974] CTC 687 (FCTD)

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Tax Topics - Statutory Interpretation - Provincial Law 61

See Also

Garber v. The Queen, 2014 DTC 1045 [at 2812], 2014 TCC 1

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Good Equipment Limited v. The Queen, 2008 DTC 2527, 2008 TCC 28

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Tax Topics - Statutory Interpretation - Provincial Law 92

Gordon v. The Queen, 95 DTC 493 (TCC)

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Words and Phrases
tangible

Re Cronin Fire Equipment Ltd. (1993), 14 OR (3d) 269 (Ont. Ct. (G.D))

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Laurent Goulet & Fils Inc. v. MNR, 92 DTC 1611 (TCC)

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Location Gaétan Lévesque Inc. v. MNR, 91 DTC 1380, [1991] 2 CTC 2795 (TCC)

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Words and Phrases
property property acquired
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Tax Topics - General Concepts - Ownership lessee with purchase option not the beneficial owner 117

Westcon Engineering and Contractors Ltd. v. MNR, 77 DTC 284 (T.R.B.)

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C.R. Stewart Equipment Ltd. v. MNR, 77 DTC 176 (T.R.B.)

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Chibougamau Lumber Limitée v. MNR, 73 DTC 134 (T.R.B.)

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Marine Midland Bank v. U.S., 687 F (2d) 395, 231 Ct. Cl. 496

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Helby v. Matthews, [1895] A.C. 471 (HL)

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Administrative Policy

5 October 2018 APFF Roundtable Q. 16, 2018-0768871C6 F - Dépenses de bureau à domicile et d’automobile

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Tax Topics - Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(g) example of proration of capped s. 13(7)(g) capital cost 151
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A capital cost of co-ownership interest 68
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Incurring of Expense payment of expenses of taxpayer by another does not preclude “incurring” by taxpayer 169
Tax Topics - Income Tax Act - Section 9 - Nature of Income payment of taxpayer’s expenses by another might give rise to s. 9 or 80 inclusion 187

S3-F4-C1 - General Discussion of Capital Cost Allowance

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Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Improvements v. Repairs or Running Expense 556
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A 791
Tax Topics - Income Tax Act - Section 16.1 - Subsection 16.1(1) 275
Tax Topics - Income Tax Act - Section 13 - Subsection 13(28) 254
Tax Topics - Income Tax Act - Section 13 - Subsection 13(27) 222
Tax Topics - Income Tax Act - Section 13 - Subsection 13(29) 155
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(2) 212
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(2.2) 351
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(3) 70
Tax Topics - Income Tax Act - Section 18 - Subsection 18(3.1) 166
Tax Topics - Income Tax Act - Section 13 - Subsection 13(7.5) 207
Tax Topics - Income Tax Act - Section 261 - Subsection 261(2) 65
Tax Topics - Income Tax Act - Section 128.1 - Subsection 128.1(1) - Paragraph 128.1(1)(b) 230
Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(1) - Paragraph 1102(1)(c) 170
Tax Topics - Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(e) 65
Tax Topics - Income Tax Act - Section 43 - Subsection 43(1) 152
Tax Topics - Income Tax Act - Section 68 197
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21.1) - Paragraph 13(21.1)(a) 75
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21.1) - Paragraph 13(21.1)(b) 212
Tax Topics - Income Tax Act - Section 13 - Subsection 13(1) 431
Tax Topics - Income Tax Act - Section 8 - Subsection 8(2) 75
Tax Topics - Income Tax Act - Section 20 - Subsection 20(16.1) 152
Tax Topics - Income Tax Act - Section 13 - Subsection 13(9) 229
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) 321
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 8 237
Tax Topics - Income Tax Act - Section 13 - Subsection 13(5) 317
Tax Topics - Income Tax Act - Section 13 - Subsection 13(6) 221

23 January 2012 External T.I. 2011-0409671E5 F - Propriété superficiaire

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Tax Topics - Income Tax Act - Section 54 - Principal Residence - Paragraph (e) land leased to corporation for business use not part of principal residence 160
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) benefit if building constructed at corporation’s expense for business purposes becomes shareholder’s property by accession 154
Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(1) - Paragraph 1102(1)(c) individual shareholder not entitled to claim CCA on building constructed by the corporation for use in its business even if where taxpayer owns it 160
Tax Topics - General Concepts - Ownership whether tenant had Quebec right of superficies to garage erected by it determined whether it was its property 91

20 April 2009 External T.I. 2008-0303651E5 - Tax Implications of Leasing Arrangements

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IT-464R, para. 3

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27 January 2003 Internal T.I. 2002-0177677 - TERMINAL LOSS RENTAL PROPERTY

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7 February 2014 External T.I. 2014-0516921E5 F - Crédit et frais résiduels

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Tax Topics - Income Tax Act - Section 6 - Subsection 6(2) employer potentially can choose to prorate terminal credits or deficiencies (based on sale price on car lease termination relative to residual value) in applying formula 254
Tax Topics - General Concepts - Substance lease characterized as lease unless its actual legal effects differ 148
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A lease under which lessee bore all risk implicitly treated as lease rather than purchase 177

Income Tax Technical News, No. 5, 28 July 1995

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93 C.P.T.J. - Q.20

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30 December 1992 T.I. (Tax Window, No. 27, p. 6, ¶2322)

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IT-441 "Capital Cost Allowance - Certified Feature Productions and Certified Short Productions"

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90 C.R. - Q.16

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88 C.R. - "Finance and Leasing" - "Leasing"

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Articles

Gillespie, "Lease Financing", 1992 Corporate Management Tax Conference, c. 7

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Disposition of Property

Cases

Hewlett Packard (Canada) Ltd. v. Canada, 2004 DTC 6498, 2004 FCA 240

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Words and Phrases
disposition
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Tax Topics - Statutory Interpretation - Provincial Law 89

Borstad Welding Supplies (1972) Ltd. v. The Queen, 93 DTC 5457, [1993] 2 CTC 266 (FCTD)

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Words and Phrases
disposition

The Queen v. Browning Harvey Ltd., 90 DTC 6105, [1990] 1 CTC 161 (FCTD)

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Consumers' Gas Company Ltd. v. The Queen, 82 DTC 6300, [1982] CTC 339 (FCTD), aff'd, 84 DTC 6058, [1984] CTC 83 (FCA)

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Olympia and York Developments Ltd. v. The Queen, 80 DTC 6184, [1980] CTC 265 (FCTD)

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Words and Phrases
disposition
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Tax Topics - Income Tax Act - Section 9 - Timing 78

R. v. Malloney’s Studio Ltd., 79 DTC 5124, [1979] CTC 206, [1979] 2 S.C.R. 326

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See Also

Ipsco Inc. v. The Queen, 2002 DTC 1421 (TCC)

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Robert Bédard Auto Ltée. v. MNR, 85 DTC 643 (TCC)

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Tax Topics - General Concepts - Effective Date 158

Freesman v. The Queen, [1982] 2 F.C. 900 (T.D.)

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The Queen v. Cie Imm. BCN Ltée, 79 DTC 5068, [1979] CTC 71, [1979] 1 S.C.R. 865

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Words and Phrases
dispose

Picadilly Hotels Ltd. v. The Queen, 78 DTC 6444, [1978] CTC 658 (FCTD)

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Administrative Policy

7 February 2013 External T.I. 2012-0436781E5 - Tax Treatment of Payment Received from Co-Tenant

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2 December 1992 Memorandum (Tax Window, No. 27, p. 20, ¶2349, October 1993 Access Letter, p. 480)

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92 C.R. - Q.40

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26 February 1992 T.I. (Tax Window, No. 17, p. 6, ¶1765)

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Proceeds of Disposition

Cases

Daishowa‑Marubeni International Ltd. v. Canada, 2013 DTC 5085 [at 5959], 2013 SCC 29, [2013] 2 S.C.R. 336

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Tax Topics - Statutory Interpretation - Symmetry harmonious, symmetrical scheme to be favoured 75

Brill v. The Queen, 96 DTC 6572 (FCA)

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The Queen v. Mohawk Oil Co. Ltd., 92 DTC 6135, [1992] 1 CTC 195 (FCA)

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Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Rules - Rule 420 [Amendment of Pleadings] 34
Tax Topics - Income Tax Act - Section 9 - Compensation Payments damages received both for breach re depreciable property and lost profits 70

Avril Holdings Ltd. v. Minister of National Revenue, 70 DTC 6366, [1970] CTC 572, [1971] S.C.R. 601

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Belle-Isle v. MNR, 64 DTC 5041 (Ex Ct), briefly aff'd 66 DTC 5100, [1966] R.C.S. 354

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Tax Topics - Income Tax Act - Section 20 - Subsection 20(4) 84

See Also

Hewlett Packard (Canada) Ltd. v. The Queen, 2003 DTC 1324 (TCC), rev'd 2004 DTC 6498, 2004 FCA 240

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Tax Topics - General Concepts - Evidence 105
Tax Topics - Income Tax Act - Section 45 - Subsection 45(1) - Paragraph 45(1)(a) taking assets out of use not sufficient trigger 145

Kamsel Leasing Inc. v. MNR, 93 DTC 250, [1993] 1 CTC 2279 (TCC)

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Tax Topics - General Concepts - Evidence 76

Tri-Star Leasing (London) Inc. v. MNR, 92 DTC 1786, [1992] 2 CTC 2099 (TCC)

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Tax Topics - General Concepts - Ownership 138

Robert v. MNR, 90 DTC 1281, [1990] 1 CTC 2407 (TCC)

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Terry v. MNR, 74 DTC 6017, [1973] CTC 837 (FCA)

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Ages v. MNR, 71 DTC 86 (TAB)

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Tax Topics - Income Tax Act - Section 9 - Nature of Income 144

Schouten v. MNR, 63 DTC 397 (TAB)

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Tax Topics - General Concepts - Evidence 32

Marcotte v. MNR, 60 DTC 519 (TAB)

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Foster v. M.N.R, 51 DTC 232 (ITAB)

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Tax Topics - General Concepts - Substance 36

Administrative Policy

7 June 2017 CPTS Roundtable, 2017-0695131C6

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Tax Topics - Income Tax Act - Section 66 - Subsection 66(15) - Canadian Resource Property - Paragraph (d) Q.2 - a Canadian resource royalty interest requires a right to “take production” 135
Tax Topics - Treaties - Income Tax Conventions - Article 13 Q.3 - Canada-U.K. Treaty does not exempt shares deriving their value from Canadian oil and gas licences – even where the Canadian business is carried on “in” them 193
Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(ii) Q.4 - by analogy to mining, hydrocarbons may be similar properties 348
Tax Topics - Income Tax Regulations - Regulation 1101 - Subsection 1101(1) Q.5 - normal course dispositions of oil and gas properties generally are not of a separate business 131
Tax Topics - Income Tax Act - Section 4 - Subsection 4(1) Q.5 - application of Scales test to determining whether there is a separate business 224
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 26 Q.7 - refinery catalysts are Class 26 property 87
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 49 Q.8 - taxpayers generally have the documentary evidence on hand to allocate costs between pipelines and pipeline appendages 117

29 September 1994 Internal T.I. 9419767 - PROCEEDS OF DISPOSITION

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93 C.R. - Q. 42

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Tax Topics - Income Tax Act - Section 54 - Proceeds of Disposition 49

Paragraph (c)

Cases

R. v. Malloney’s Studio Ltd., 79 DTC 5124, [1979] CTC 206, [1979] 2 S.C.R. 326

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Zeal and Gold Ltd. v. MNR, 73 DTC 5116, [1973] CTC 129 (FCTD)

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Paragraph (e)

Cases

Ipsco Inc. v. The Queen, 2002 DTC 1421 (TCC)

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Timber Resource Property

Cases

Itt Industries of Canada Ltd. v. Canada, 2000 DTC 6445 (FCA)

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Tax Topics - General Concepts - Stare Decisis 108

The Queen v. The Queen v. Kettle River Sawmills Ltd., 94 DTC 6086, [1994] 1 CTC 182, [1994] 1 CTC 2039 (FCA)

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Administrative Policy

6 February 2018 External T.I. 2017-0732151E5 - Timber Resource Property

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7 November 2011 Internal T.I. 2011-0424641I7 F - Right to cut Christmas trees

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(1) - Paragraph 1100(1)(e) Christmas trees are not “timber” 184
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 14 right to cut Christmas trees with 10-year term was a Class 14 property 134

8 April 1991 Memorandum (Tax Window, No. 4, p. 16, ¶1273)

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Undepreciated Capital Cost

A

Cases

Water's Edge Village Estates (Phase II) Ltd. v. Canada, 2002 DTC 7172, 2002 FCA 291

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Words and Phrases
cost
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 254 - Subsection 254(4) 177
Tax Topics - Income Tax Act - Section 96 exploiting modest business asset was sufficient partnership activity 229
Tax Topics - Statutory Interpretation - Resolving Ambiguity 179
Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(3) prompt amendment evidenced intent to end anomaly 88

Fletcher Challenge Canada Ltd. v. The Queen, 2000 DTC 6437 (FCA)

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Tax Topics - Income Tax Application Rules - Subsection 20(1) 101

Canada v. Construction Bérou Inc., 99 D.T.C 5869 (FCA)

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Alberta Wheat Pool v. Canada, 99 DTC 5198 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 21 - Subsection 21(1) 139

The Queen v. The Queen v. Kettle River Sawmills Ltd., 94 DTC 6086, [1994] 1 CTC 182, [1994] 1 CTC 2039 (FCA)

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Newfoundland Light & Power Co. Ltd. v. The Queen, 90 DTC 6166, [1990] 1 CTC 229 (FCA)

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Hazlewood v. The Queen, 89 DTC 5537, [1990] 1 CTC 5 (FCTD)

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Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) 64

Edmonton Plaza Hotel (1980) Ltd. v. The Queen, 87 DTC 5371, [1987] 2 CTC 153 (FCTD)

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Consumers' Gas Company Ltd. v. The Queen, 82 DTC 6300, [1982] CTC 339 (FCTD), aff'd, 84 DTC 6058, [1984] CTC 83 (FCA)

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The Queen v. Gelber, 83 DTC 5385, [1983] CTC 381 (FCA)

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Tax Topics - Income Tax Act - Section 245 - Old 109

Roywood Investments Ltd. v. The Queen, 81 DTC 5148, [1981] CTC 206 (FCA)

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Bomag (Canada) Ltd. v. The Queen, 81 DTC 5085, [1981] CTC 156 (FCTD), aff'd 84 DTC 6363, [1984] CTC 378 (FCA)

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Shabro Investments Ltd. v. The Queen, 79 DTC 5104, [1979] CTC 125 (FCA)

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Lipper v. The Queen, 79 DTC 5246, [1979] CTC 316 (FCTD)

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Mandel v. The Queen, 78 DTC 6518, [1978] CTC 780 (FCA), briefly aff'd 80 DTC 6148, [1980] CTC 130, [1980] 1 S.C.R. 318

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Words and Phrases
contingent liability

McKee v. The Queen, 77 DTC 5345, [1977] CTC 491 (FCTD)

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Simard-Beaudry Inc. v. M.N.R., 74 DTC 6552, [1974] CTC 715 (FCTD)

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Tax Topics - General Concepts - Agency agent can act for two principals 51
Tax Topics - General Concepts - Sham motives should not be exaggerated 98
Tax Topics - General Concepts - Tax Avoidance motives should not be exaggerated 98
Tax Topics - Income Tax Act - Section 245 - Old 134

Elias Rogers Co Ltd. v. MNR, 73 DTC 5030, [1972] CTC 601 (FCTD)

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MNR v. Wardean Drilling Ltd., 69 DTC 5194 (Ex Ct)

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Weinberger v. MNR, 64 DTC 5060 (Ex Ct)

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See Also

The Queen v. Yelle, 2010 DTC 5128 [at 7083], 2010 ABPC 94

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On-Line Finance & Leasing Corporation v. Canada, 2010 DTC 1325 [at 4243], 2010 TCC 475

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Tax Topics - General Concepts - Evidence parol evidence rule applied to Minister 114
Tax Topics - Income Tax Act - Section 9 - Nature of Income 121

Alberta Power (2000) Ltd. v. The Queen, 2009 DTC 1514, 2009 TCC 412

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Ownership person with the benefits and burdens of ownership was the beneficial owner 243
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) definition of "reimbursement;" exclusion for legal obligation from legitimate negotiations 220
Tax Topics - Income Tax Act - Section 9 - Compensation Payments amount was received in respect of impaired capital asset (which then was transferred to payor) rather than for lost profits 111

Sherman v. The Queen, 2008 DTC 3069, 2008 TCC 186, aff'd 2009 DTC 5681, 2009 FCA 9

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Andrews v. The Queen, 2007 DTC 901, 2007 TCC 312 (Informal Procedure)

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Tax Topics - General Concepts - Ownership beneficial but not registered owner of auto entitled to CCA 89

A & D Holdings Inc. v.The Queen, 2006 DTC 2219, 2005 TCC 768

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Terexcavation Antoine Grant Inc. v. The Queen, 2005 DTC 709 (TCC)

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Morley v. The Queen, 2004 DTC 2604, 2004 TCC 280, briefly aff'd 2006 DTC 6351, 2006 FCA 171

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Brown v. The Queen, 2001 DTC 1094 (TCC), aff'd supra 2003 DTC 5298 (FCA)

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Sun Life Assurance Co. of Canada v. The Queen, 97 DTC 422 (TCC)

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Cadillac Fairview Corp. Ltd. v. The Queen, 97 DTC 405, [1996] 2 CTC 2197 (TCC)

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Words and Phrases
land
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Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 1 - Paragraph 1(q) obtaining density for building expansion was land cost rather than Class 3 cost 100

Wharf Properties Ltd. v. Commissioner of Inland Revenue (Hong Kong), [1997] BTC 173 (PC)

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Gartry v. The Queen, 94 DTC 1947, [1994] 2 CTC 2021 (TCC)

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Harvey v. The Queen, 94 DTC 1910 (TCC)

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Gold Line Transport Ltd. v. MNR, 92 DTC 2005, [1992] 2 CTC 2561 (TCC)

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Berhad v. Director General of Inland Revenue, [1985] BTC 578 (PC)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Expense Reimbursement 48

The Queen v. Canadian Pacific Ltd., 77 DTC 5383, [1977] CTC 606 (FCA)

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Denison Mines Ltd. v. Minister of National Revenue, 74 DTC 6525, [1974] CTC 737, [1976] 1 S.C.R. 245

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Cockshutt Farm Equipment of Canada Ltd. v. MNR, 66 DTC 544, 41 Tax A.B.C. 386

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Administrative Policy

5 October 2018 APFF Roundtable Q. 16, 2018-0768871C6 F - Dépenses de bureau à domicile et d’automobile

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(g) example of proration of capped s. 13(7)(g) capital cost 151
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Depreciable Property depreciable property must be owned 72
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Incurring of Expense payment of expenses of taxpayer by another does not preclude “incurring” by taxpayer 169
Tax Topics - Income Tax Act - Section 9 - Nature of Income payment of taxpayer’s expenses by another might give rise to s. 9 or 80 inclusion 187

6 October 2017 APFF Roundtable Q. 7, 2017-0709051C6 F - Dédommagement-annulation d'une offre d'achat

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 54 - Capital Property damages for breach of a purchaser's covenant were proceeds of a capital property 170

S3-F4-C1 - General Discussion of Capital Cost Allowance

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Improvements v. Repairs or Running Expense 556
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Depreciable Property 218
Tax Topics - Income Tax Act - Section 16.1 - Subsection 16.1(1) 275
Tax Topics - Income Tax Act - Section 13 - Subsection 13(28) 254
Tax Topics - Income Tax Act - Section 13 - Subsection 13(27) 222
Tax Topics - Income Tax Act - Section 13 - Subsection 13(29) 155
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(2) 212
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(2.2) 351
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(3) 70
Tax Topics - Income Tax Act - Section 18 - Subsection 18(3.1) 166
Tax Topics - Income Tax Act - Section 13 - Subsection 13(7.5) 207
Tax Topics - Income Tax Act - Section 261 - Subsection 261(2) 65
Tax Topics - Income Tax Act - Section 128.1 - Subsection 128.1(1) - Paragraph 128.1(1)(b) 230
Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(1) - Paragraph 1102(1)(c) 170
Tax Topics - Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(e) 65
Tax Topics - Income Tax Act - Section 43 - Subsection 43(1) 152
Tax Topics - Income Tax Act - Section 68 197
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21.1) - Paragraph 13(21.1)(a) 75
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21.1) - Paragraph 13(21.1)(b) 212
Tax Topics - Income Tax Act - Section 13 - Subsection 13(1) 431
Tax Topics - Income Tax Act - Section 8 - Subsection 8(2) 75
Tax Topics - Income Tax Act - Section 20 - Subsection 20(16.1) 152
Tax Topics - Income Tax Act - Section 13 - Subsection 13(9) 229
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) 321
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 8 237
Tax Topics - Income Tax Act - Section 13 - Subsection 13(5) 317
Tax Topics - Income Tax Act - Section 13 - Subsection 13(6) 221

7 October 2016 APFF Roundtable Q. 5, 2016-0652861C6 F - Véhicules électriques - rabais

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(e) use of manufacturer’s electricity-use standard 94
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A installation cost included 37
Tax Topics - Income Tax Act - Section 6 - Subsection 6(2) Quebec government assistance does not reduce cost of purchased vehicle, but treated as compensation to dealer-lessor prorated over term of lease 259
Tax Topics - Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(g) vehicle assistance paid indirectly (to dealer) covered 237

7 October 2016 APFF Roundtable Q. 5, 2016-0652861C6 F - Véhicules électriques - rabais

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(e) use of manufacturer’s electricity-use standard 94
Tax Topics - Income Tax Act - Section 6 - Subsection 6(2) Quebec government assistance does not reduce cost of purchased vehicle, but treated as compensation to dealer-lessor prorated over term of lease 259
Tax Topics - Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(g) vehicle assistance paid indirectly (to dealer) covered 237
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A cost not reduced under general principles by government assistance 139

7 February 2014 External T.I. 2014-0516921E5 F - Crédit et frais résiduels

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Depreciable Property lease/sale distinction established based on the legal relationship 107
Tax Topics - Income Tax Act - Section 6 - Subsection 6(2) employer potentially can choose to prorate terminal credits or deficiencies (based on sale price on car lease termination relative to residual value) in applying formula 254
Tax Topics - General Concepts - Substance lease characterized as lease unless its actual legal effects differ 148

27 August 2012 External T.I. 2012-0438741E5 - Deductibility of Lease Payments

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28 October 2010 Internal T.I. 2010-0376041I7 F - Contrat d'acquisition ou de location

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Tax Topics - Income Tax Act - Section 6 - Subsection 6(2) - Element E lease where lessee got benefits of ownership even if it didn’t acquire title needed study to determine its true nature 171
Tax Topics - General Concepts - Substance contracts (e.g., leases) generally not recharacterized in the absence of sham 267

10 November 2008 External T.I. 2007-0237551E5 F - Vente à tempérament

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16 December 2003 External T.I. 2002-0133665 - CONDITIONAL SALES AGREEMENTS

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2001 Ruling 2000-003987 -

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) compensation for assuming contingent liabilities 31

20 January 1999 External T.I. 9832305 - LEASING FEES AS BUSINESS EXPENSES

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Tax Topics - General Concepts - Substance 42

17 April 1998 External T.I. 9720785 - SALE - INTELLECTUAL PROPERTY - PATENT PENDING

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10 February 1997 Internal T.I. 9701277 - PURCHASE AND SALE AGREEMENT - PART I.3

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9 June 1995 External T.I. 9511455 - CONTINGENCIES AND RESERVES SALE OF A BUSINESS

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14 August 1992 T.I. 921331 (May 1993 Access Letter, p. 192, ¶C20-070)

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10 January 1991 Memorandum (Tax Window, Prelim. No. 3, p. 31, ¶1084)

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89 C.M.T.C - "Capitalization of Soft Costs - Buildings under Construction" - "Types of Costs to which Subsection 18(3.1) Applies

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84 C.R. - Q.74

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81 CR - Q.23

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IT-441 dated November 29, 1979 "Capital Cost Allowance - Certified Feature Productions and Certified Short Productions"

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IT-464R "Capital Cost Allowance - Leasehold Interest"

IT-477, para. 20

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E

See Also

St. Benedict Catholic Secondary School Trust v. The Queen, 2020 TCC 109

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Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(a) - Revising Claims CCA claims could not be subsequently reversed to refresh losses 252

Envision Credit Union v. The Queen, 2010 DTC 1399 [at 4585], 2010 TCC 576, aff'd 2012 DTC 5055 [at 6842], 2011 FCA 321, aff'd 2013 DTC 5144 [at 6275], 2013 SCC 48

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Administrative Policy

29 July 2015 Internal T.I. 2015-0575921I7 - Recapture arising in statute-barred years

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Tax Topics - Income Tax Act - Section 13 - Subsection 13(1) negative UCC balance arising in statute-barred year becomes recapture in 1st open year 460
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) negative UCC balance arising in statute-barred year becomes recapture in 1st open year 155

F

See Also

Duncan v. The Queen, 2001 DTC 96 (TCC)

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Tax Topics - Income Tax Act - Section 96 purported new partners in loss partnership did not carry on on business in common 159

Wang Canada Ltd. v. MNR, 91 DTC 1279, [1991] 2 CTC 2773 (TCC)

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Administrative Policy

7 April 2005 External T.I. 2005-0109721E5 - GST Penalty in a Wash Transaction

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G

Cases

Canterra Energy Ltd. v. The Queen, 85 DTC 5245, [1985] 1 CTC 329 (FCTD), rev'd 87 DTC 5019, [1987] 1 CTC 89 (FCA)

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Vessel

Administrative Policy

12 March 2012 Internal T.I. 2011-0431631I7 F - Catégorie d'amortissement- maison flottante

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Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 7 portable floating home qualified as “vessel” 114
Tax Topics - Statutory Interpretation - Interpretation Act - Section 44 - Paragraph 44(h) IA s. 44(h) applied to reference definition in replacement Canada Shipping Act 48

25 November 2010 External T.I. 2010-0377841E5 F - Catégorie d'amortissement - bateau

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Words and Phrases
vessel
Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 7 - Paragraph 7(c) “vessel” includes a moored boat without a motor 133
Tax Topics - Statutory Interpretation - Interpretation Act - Section 44 - Paragraph 44(h) “vessel” informed by meaning in replacement Canada Shipping Act 166