Words and Phrases - "may"

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17
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71
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YELLOW POINT LODGE LTD. v. HER MAJESTY THE QUEEN, 2020 FCA 195

requirement to assess where conditions met

A taxpayer, who donated an interest in ecologically sensitive land to two qualified donees in 2008, unsuccessfully argued that the gift was not...

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Words and Phrases
may
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 110.1 - Subsection 110.1(1) - Paragraph 110.1(1)(d) - Subparagraph 110.1(1)(d)(iii) ecological gift was made in the year its ownership was transferred rather than subsequently when the certification conditions under s. 110.1(1)(d)(ii) were met 310
Tax Topics - Statutory Interpretation - French and English Version "peut" (may) in French version accorded with a sense of the English version's "shall" 80

8 October 2008 Internal T.I. 2008-0269581I7 - statute-barred refund

request to extend filing deadline or re-appropriate

The corporate taxpayer requested that CRA exercise its discretion under any of ss. 220(2.1), 220(3) and 221.2(1) to refund an overpayment where...

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Words and Phrases
may
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 164 - Subsection 164(1.5) "may" establishes CRA discretion 128
Tax Topics - Income Tax Act - Section 220 - Subsection 220(2.1) request to extend filing deadline 70
Tax Topics - Income Tax Act - Section 220 - Subsection 220(3) request to extend filing deadline 70
Tax Topics - Income Tax Act - Section 221.2 - Subsection 221.2(1) request to re-appropriate 88

Sherman v. The Queen, 2000 DTC 1523 (TCC)

"may be deducted" references permissive deduction

In affirming the taxpayer's ability to deduct charitable credits in computing his AMT without also deducting them in computing his liability for...

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Words and Phrases
may may be deducted