Cases
Canada v. Zelinski, 2000 DTC 6001 (FCA)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries | Wordcount | |
---|---|---|
Tax Topics - Income Tax Act - Section 161 - Subsection 161(1) | 108 | |
Tax Topics - Income Tax Act - Section 39 - Subsection 39(1) - Paragraph 39(1)(a) - Subparagraph 39(1)(a)(i.1) | 212 |
The Queen v. Mel-Bar Ranches, 89 DTC 5189 (FCTD)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries | Wordcount | |
---|---|---|
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(g) | 88 |
Armstrong v. The Queen, 85 DTC 5396 (FCTD)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries | Wordcount | |
---|---|---|
Tax Topics - General Concepts - Evidence | 49 |
Westcon Engineering and Contractors Ltd. v. The Queen, 77 DTC 5398, [1977] CTC 567 (FCTD)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries | Wordcount | |
---|---|---|
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Options | 95 |
Doyle v. MNR, 70 DTC 6251, [1970] CTC 365 (Ex.Ct.), briefly aff'd 78 DTC 6027, [1978] CTC 530, 1 S.C.R. 547
Orlando v. The Minister of National Revenue, 62 DTC 1064, [1962] CTC 108, [1962] S.C.R. 261
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries | Wordcount | |
---|---|---|
Tax Topics - Income Tax Act - Section 111 - Subsection 111(5) - Paragraph 111(5)(a) | 74 |
Frankel Corporation Ltd. v. Minister of National Revenue, 59 DTC 1161, [1959] CTC 244, [1959] S.C.R. 713
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries | Wordcount | |
---|---|---|
Tax Topics - Income Tax Act - Section 111 - Subsection 111(5) - Paragraph 111(5)(a) | 130 |
MNR v. Taylor, 56 DTC 1125, [1956] CTC 189 (Ex Ct)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Words and Phrases
adventure in the nature of tradeLocations of other summaries | Wordcount | |
---|---|---|
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business | purchase of large quantity of lead for resale was an adventure | 125 |
See Also
Wright v. The Queen, 2003 DTC 763 (TCC)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries | Wordcount | |
---|---|---|
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(g) | not applicable to one-time sale | 173 |
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business | 118 |
Pustina v. The Queen, 96 DTC 1594 (TCC)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries | Wordcount | |
---|---|---|
Tax Topics - General Concepts - Fair Market Value - Other | 117 | |
Tax Topics - Income Tax Act - 101-110 - Section 110.1 - Subsection 110.1(1) - Paragraph 110.1(1)(a) | 36 |
Wain v. Cameron, [1995] BTC 299 (Ch. D.)
Harms v. MNR, 84 DTC 1666 (TCC)
Wisdom v. Chamberlain (1968), 45 TC 92 (C.A.)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries | Wordcount | |
---|---|---|
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business | 106 |
Commissioners of Inland Revenue v. Fraser (1942), 24 TC 498 (Ct. of Ses. (First Div.))
Rutledge v. Commissioners of Inland Revenue (1929), 14 TC 490 (Ct. of Ses. (First Div.))
Doughty v. Commissioner of Taxes, [1927] AC 327 (PC)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries | Wordcount | |
---|---|---|
Tax Topics - General Concepts - Evidence | step up in recorded carrying value not profit | 125 |
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Goodwill | 128 |
Administrative Policy
S4-F14-C1 - Artists and Writers
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
23 December 2013 Internal T.I. 2013-0514701I7 - Bitcoins
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries | Wordcount | |
---|---|---|
Tax Topics - Excise Tax Act - Section 153 - Subsection 153(1) | sale for Bitcoins | 110 |
Tax Topics - Income Tax Act - Section 9 - Computation of Profit | sale for Bitcoins | 66 |
Example
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries | Wordcount | |
---|---|---|
Tax Topics - Income Tax Act - Section 214 - Subsection 214(16) | 136 | |
Tax Topics - Income Tax Act - Section 9 - Computation of Profit | 36 |
5 November 2013 CRA Press Release "What you should know about digital currency"
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries | Wordcount | |
---|---|---|
Tax Topics - Income Tax Act - Section 9 - Computation of Profit | 67 |
10 July 2012 Internal T.I. 2011-0418541I7 - XXXXXXXXXX hedges
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
25 February 2011 External T.I. 2011-0392061E5 - Commodities and mutual Funds
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
16 December 2004 External T.I. 2004-008197 -
16 May 1996 Internal T.I. 9616950 - SALE OF TIMBER FROM PRIVATE LAND
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
21 April 1995 External T.I. 9509865 - CAPITAL GAINS ELECTION -- STANDING TIMBER
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
6 September 1994 External T.I. 9412945 - TRANSACTIONS IN COMMODITIES BY MUTUAL FUND TRUSTS
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
23 February 1994 Internal T.I. 9402106 - CLASSIFICATION OF LEASED ASSETS
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
11 January 1994 External T.I. 5-9325855
2 September 1992 Memorandum (Tax Window, No. 24, p. 17, ΒΆ2222)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries | Wordcount | |
---|---|---|
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(g) | 31 |
13 May 1992 Internal T.I. 7-921151 -
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries | Wordcount | |
---|---|---|
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(a) | 21 | |
Tax Topics - Income Tax Act - Section 9 - Timing | 33 |
IT-373R "Farm Woodlots and Tree Farms"
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries | Wordcount | |
---|---|---|
Tax Topics - Income Tax Act - Section 43 - Subsection 43(1) | 39 |
IT-346R "Commodity Futures and Certain Commodities"
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries | Wordcount | |
---|---|---|
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) | 32 |
Commentary