Words and Phrases - "use"
23 November 2023 Internal T.I. 2020-0850381I7 - Article V(4) of the Canada-U.S. Treaty
Art. V(4) of the Canada-U.S. Treaty provides that a permanent establishment exists in a Contracting State if the use of an installation or...
Hootsuite Inc. v British Columbia (Finance), 2023 BCSC 358
The Petitioner (“Hootsuite”), which provided its customers with an online social media management system, did not itself have the servers and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - British Columbia - Provincial Sales Tax Act - Section 1 - Telecommunication Service | telecommunication service was incidental to the non-taxable service of providing technical expertise | 138 |
27 September 2021 Internal T.I. 2021-0877001I7 - CERS - Rent paid for unoccupied office space
An eligible entity signed a pre-construction lease for new office space several years ago and then moved into this location. It attempted to...
Stark International Inc. v. The Queen, 2019 TCC 248
In order to be Class 43 depreciable property, oil processing equipment of the taxpayer had to qualify as property acquired by the taxpayer to be...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 29 | oil-processing equipment was for sale even though initial use was to process customer's oil | 673 |
1378055 Ontario Limited v. The Queen, 2019 TCC 149
The appellant (“137ON”), which was a corporation owned by members or affiliates of the Foley family that owned 10 residential rental...
Sun Microsystems of Canada Inc. v. Ontario (Finance), 2007 CanLII 4786 (ON SC)
S. 2(1) of the Retail Sales Tax Act (Ont.) imposed tax on “every purchaser of tangible personal property … in respect of the consumption and...
The King v. Henry K. Wampole & Co. Ltd., [1931] S.C.R. 494
S. 87(d) of the Special War Revenue Act, imposed tax on goods which were “for use by the manufacturer or producer and not for sale,” was found...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Double Taxation/Deduction (Presumption Against) | no intention to impose sales tax twice on manufacturer | 94 |
The King v. Fraser Companies Ltd., [1931] S.C.R. 490
The respondent was a manufacturer of lumber for sale, but consumed a portion of its manufactured lumber in its construction and building...
Monsanto Canada Inc. v. Schmeiser, 2004 SCC 34, [2004] 1 S.C.R. 902
A canola farmer (“Schmeiser”), who did not purchase Roundup-tolerant canola (“Roundup-Ready Canola”) or obtain a licence to plant it, was...
Gillen v. The Queen, 2017 TCC 163, aff'd 2019 FCA 62
A corporation (“Kinderock”) owned by the taxpayer and his wife applied, commencing on October 4, 2007, to the Saskatchewan government for...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Ownership | test of beneficial ownership | 112 |
| Tax Topics - General Concepts - Effective Date | relation-back theory applied: closing retroactively confirmed previous beneficial ownership transfer | 255 |
Stearns Catalytic Ltd. v. The Queen, 90 DTC 6286, [1990] 1 CTC 398 (FCTD)
A stock of spare parts which the taxpayer kept on hand for potential use in the event of machine or equipment failure did not qualify as property...
Plamondon v. The Queen, 2011 DTC 1137 [at at 746], 2011 TCC 47 (Informal Procedure)
Hogan J found that dried insects donated by the taxpayer to Laval University were individually appraised and did not "form an unbreakable set,"...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 46 - Subsection 46(3) | 83 |
Klanten Farms Ltd. v. The Queen, 2007 DTC 1095, 2007 TCC 348
The taxpayer unsuccessfully submitted that a property acquired by the taxpayer for farming was a replacement property for a property that was used...
C.A.E. Inc. v. Canada, 2013 DTC 5084 [at at 5944], 2013 FCA 92
The taxpayer, which leased flight simulators which it had manufactured, subsequently sold those simulators. The Minister denied capital cost...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Depreciable Property | characterization of depreciable property or inventory done on annual basis | 371 |
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(a) | change in use on depreciable property conversion to inventory | 124 |
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Machinery and Equipment | 371 | |
| Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(1) - Paragraph 1102(1)(b) | 370 |
Depaoli v. The Queen, 96 DTC 1820, [1996] 3 CTC 2640 (TCC)
Prior to the expropriation of their 33-acre vacant property, which they intended to use on retirement to build a house and operate a farm, the...
Glaxo Wellcome Inc. v. The Queen, 96 DTC 1159, [1996] 1 CTC 2904 (TCC), aff'd 98 DTC 6638 (FCA)
The predecessor of the taxpayer bought an 18-acre parcel of land in 1965 with the intention of using it for an anticipated future expansion of its...
The Queen v. Farmparts Distributing Ltd., 80 DTC 6157, [1980] CTC 205 (FCA)
Although the portions of a one-time payment attributable to the acquisition of a trade name and logo clearly came within s. 212(1)(d)(i), and a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Onus | failure of Minister to allocate | 57 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) | lump sum paid irrespective of user not "royalty" | 143 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Property | 13 | |
| Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | "including" enlarges | 105 |
ITC of Canada Ltd. v. Min. of Rev., [1979] CTC 277 (S.C.O.)
An Ontario corporation which was engaged in the business of importing films or videotapes from its U.S. parent and making them available to...
Qualico Developments Ltd. v. The Queen, 84 DTC 6119, [1984] CTC 122, 84 DTC 6126 (FCA)
Thurlow CJ found that buildings (held in inventory) whose surrounding grounds were improved by landscaping were "used ... in the course of a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 10 - Subsection 10(1) | landscaping an addition to inventory cost | 53 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Inventory | 52 | |
| Tax Topics - Income Tax Act - Section 9 - Timing | 40 | |
| Tax Topics - Statutory Interpretation - Scheme | 67 |
The Queen v. Sie-Mac Pipeline Contractors Ltd., 92 DTC 6461 (FCA)
Expenses incurred by the taxpayer in entertaining clients at a remote B.C. fishing lodge, including room, food, transportation, fishing licences,...
Labrador Offshore Shipping Co. Ltd. v. The Queen, 90 DTC 6096 (FCTD)
The taxpayer, which was resident in Nova Scotia, leased a diving support vessel to Petro-Canada, which used the vessel outside Nova Scotia in its...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 255 | 45 |