Words and Phrases - "tax"
References re Greenhouse Gas Pollution Pricing Act, 2021 SCC 11, [2021] 1 S.C.R. 175
The majority found that the fuel charge and excess emissions charges imposed under the Greenhouse Gas Pollution Pricing Act, Part 5 (the...
19 January 2019 Interpretation 165888
CRA indicated that the s. 123(1) definition of tax “is interpreted by it to include only amounts of tax that are actually payable under Part IX,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations - Section 46 - Paragraph 46(a) - Element G - Subparagraph (iii) | refund of tax paid in error not included in refunded tax referred to in G | 240 |
| Tax Topics - Excise Tax Act - Section 263.01 - Subsection 263.01(1) | tax paid in error was not tax that was subject to the s. 263.01 restriction | 219 |
| Tax Topics - Excise Tax Act - Section 225.2 - Subsection 225.2(2) | tax paid in error not included in A and F of formula | 287 |
GST/HST Memorandum 13.5 Non-creditable Tax Charged January 2017
No s. 259 rebate for amounts paid in error
113. Under subsection 261(1), a PSB may receive a rebate if,
- it paid or remitted an amount as or on...
Urbandale Realty Corp. v. Minister of National Revenue, 97 DTC 5353, [1997] 3 C.T.C. 6 (FCTD)
Subsection 18(2) only limited deductions otherwise available and did not establish that property taxes that the taxpayer was unable to deduct...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Timing | 107 |
Meyer v. The Queen, 2004 DTC 2393, 2004 TCC 199 (Informal Procedure)
The taxpayer, who was a U.S. citizen resident in Canada, did not claim treaty benefits when filing his U.S. return, with the result that his...
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| Tax Topics - Treaties - Income Tax Conventions - Article 24 | overpayment of U.S. tax not U.S. tax | 148 |
| Tax Topics - Treaties - Income Tax Conventions - Article 26 | 85 |
Yates v. The Queen, 2001 DTC 761 (TCC) (Informal Procedure)
Contributions paid by the taxpayer (a former resident of the U.K. and a dual citizen of Canada and the U.K.) to the U.K. Inland Revenue Department...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 16 | 103 | |
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 6 | 158 |
Eurig Estate (Re), [1998] 2 S.C.R. 565
Probate fees imposed by Ontario constituted taxes rather than fees given that they were enforceable by law (there being a practical and legal...