Inventory

Table of Contents

Cases

Kruger Incorporated v. Canada, 2016 FCA 186

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inventory
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Timing non-statutory mark-to-market accounting was permissible under s. 9 432
Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) Minister implicitly directed to reduce taxpayer's income below that originally filed 98

Canadian Imperial Bank of Canada v. Canada, 2000 DTC 6207 (FCA)

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inventory

The Queen v. Hollinger Inc., 99 DTC 5500 (FCA)

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Canada v. Pardee Equipment Limited, 99 DTC 5012 (FCA)

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Cargill Limited v. Canada, 98 DTC 6126 (FCA)

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Friesen v. Canada, 95 DTC 5551, [1995] 3 S.C.R. 103

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The Queen v. Bastion Management Ltd., 94 DTC 6272 (FCTD), aff'd 95 DTC 5238 (FCA)

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Friesen v. The Queen, 93 DTC 5313 (FCA), rev'd supra.

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West Hill Redevelopment Co. Ltd. v. The Queen, 91 DTC 5430 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(b) mortgages included in proceeds at their principal amount rather than lower FMV 53
Tax Topics - Income Tax Act - Section 16 - Subsection 16(1) not applicable where mortgages receivable were all on income account 145

The Queen v. Mattabi Mines Ltd., 89 DTC 5357 (FCTD), aff'd 92 DTC 6252 (FCA)

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The Queen v. Dresden Farm Equipment Ltd., 89 DTC 5019 (FCA)

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Saskatchewan Co-Operative Credit Society Ltd. v. The Queen, 85 DTC 5599, [1986] 1 CTC 53 (FCA)

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Saskatchewan Wheat Pool v. The Queen, 85 DTC 5034, [1985] 1 CTC 30 (FCA)

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Qualico Developments Ltd. v. The Queen, 84 DTC 6119, [1984] CTC 122 (FCA)

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The Queen v. Jawl Industries Ltd., 74 DTC 6133, [1974] CTC 147 (FCTD)

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Minister of National Revenue v. Freud, 68 DTC 5279, [1968] CTC 438, [1969] S.C.R. 75

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Loss v. Loss loan loss sustained on speculative start-up venture 150

Minister of National Revenue v. Curlett, 67 DTC 5058, [1967] CTC 62, [1967] S.C.R. 280

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Loans sale of mortgage portfolio to own company not characterized as sale of going concern 89

Ted Davy Finance Co. Ltd. v. MNR, 64 DTC 5124 (Ex Ct)

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Words and Phrases
inventory
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Account Receivable sale of conditional sales contracts and chattel mortgages occurred on sale of business 92

Wilson and Wilson Ltd. v. MNR, 60 DTC 1018, [1960] CTC 1 (Ex Ct)

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See Also

Kruger Incorporated v. The Queen, 2015 DTC 1127 [at 788], 2015 TCC 119, rev'd 2016 FCA 186

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 10 - Subsection 10(1) options contracts purchased, but not those written, were inventory 188
Tax Topics - Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a) paper manufacturer's large-scale options-trading operation was a separate business 156
Tax Topics - Income Tax Act - Section 9 - Timing realization principle applied to FX options written by taxpayer 293

Malo v. The Queen, 2012 DTC 1214 [at 3588], 2012 TCC 75 (Informal Procedure)

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Kelly, Douglas & Co. Ltd. v. MNR, 76 DTC 1090 (T.R.B.)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 10 - Subsection 10(1) 94

Administrative Policy

29 January 2015 Internal T.I. 2014-0544651I7 - Section 85 transfer of Swap Contracts

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 85 - Subsection 85(1.1) swap contract treated as inventory 166
Tax Topics - Income Tax Act - Section 85 - Subsection 85(1) swap contract recorded on securities rather than inventory line of T2057 237
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Foreign Exchange swap contract treated as inventory 49

7 November 1996 T.I. 962802 (C.T.O. "Mandatory Inventory Adjustment")

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88 CPTJ - Q.17

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IT-473 "Inventory Valuation"

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 10 - Subsection 10(1) 0

IT-51R2 "Supplies On Hand at the End of a Fiscal Period"

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 10 - Subsection 10(5) 0

IT-345R "Special reserve - Loans secured by mortgages", para. 2

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IT-466 "Trust Companies"

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Articles

Henry, "Contingent Loan Loss Reserves of Financial Institutions", 1985 Conference Report, pp. 45:13-17

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