Cases
Canada v. Zelinski, 2000 DTC 6001 (FCA)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 161 - Subsection 161(1) | 106 | |
| Tax Topics - Income Tax Act - Section 39 - Subsection 39(1) - Paragraph 39(1)(a) - Subparagraph 39(1)(a)(i.1) | 202 |
The Queen v. Mel-Bar Ranches, 89 DTC 5189 (FCTD)
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| Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(g) | 88 |
Armstrong v. The Queen, 85 DTC 5396 (FCTD)
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| 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)
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| 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
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 111 - Subsection 111(5) - Paragraph 111(5)(a) | 72 |
Frankel Corporation Ltd. v. Minister of National Revenue, 59 DTC 1161, [1959] CTC 244, [1959] S.C.R. 713
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| Tax Topics - Income Tax Act - Section 111 - Subsection 111(5) - Paragraph 111(5)(a) | 126 |
MNR v. Taylor, 56 DTC 1125, [1956] CTC 189 (Ex Ct)
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Words and Phrases
adventure in the nature of trade| Locations 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)
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| 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)
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| 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.)
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| 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)
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|---|---|---|
| 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
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23 December 2013 Internal T.I. 2013-0514701I7 - Bitcoins
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|---|---|---|
| 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
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| 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"
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 9 - Computation of Profit | 67 |
10 July 2012 Internal T.I. 2011-0418541I7 - XXXXXXXXXX hedges
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25 February 2011 External T.I. 2011-0392061E5 - Commodities and mutual Funds
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16 December 2004 External T.I. 2004-008197 -
16 May 1996 Internal T.I. 9616950 - SALE OF TIMBER FROM PRIVATE LAND
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21 April 1995 External T.I. 9509865 - CAPITAL GAINS ELECTION -- STANDING TIMBER
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6 September 1994 External T.I. 9412945 - TRANSACTIONS IN COMMODITIES BY MUTUAL FUND TRUSTS
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23 February 1994 Internal T.I. 9402106 - CLASSIFICATION OF LEASED ASSETS
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11 January 1994 External T.I. 5-9325855
2 September 1992 Memorandum (Tax Window, No. 24, p. 17, ΒΆ2222)
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| Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(g) | 31 |
13 May 1992 Internal T.I. 7-921151 -
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| 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"
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 43 - Subsection 43(1) | 39 |
IT-346R "Commodity Futures and Certain Commodities"
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) | 32 |
Commentary