Words and Phrases - A

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Words and Phrases

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R. v. Cappell, 92 DTC 6591 (Ont CA) Tax TopicsIncome Tax Act221-240Section 232Subsection 232(3.1)
absence
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8 December 2003 Internal T.I. 2003-0042537 F - CIEE & SRAS Tax TopicsIncome Tax Act121-130Section 122.3Subsection 122.3(1)
absolute
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27 July 2004 Internal T.I. 2004-0079111I7 F - Actions privilégiées à terme Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Term Preferred ShareParagraph (b)
abusus
Full Title Topic
Larose v. MNR, 92 DTC 2055, [1992] 2 CTC 2339 Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Disposition
accommodation party
Full Title Topic
29 November 2016 CTF Roundtable Q. 6, 2016-0669661C6 - 84.1 and the Poulin/Turgeon Case Tax TopicsIncome Tax Act241-260Section 251Subsection 251(1)Paragraph 251(1)(c)
accountant
Full Title Topic
18 May 2004 External T.I. 2004-0069691E5 F - Incorporation des professionnels Tax TopicsIncome Tax Act21-40Section 34
accounting fee
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Armada Equipment Corporation v. The Queen, 2007 DTC 879, 2007 TCC 260 (Informal Procedure) Tax TopicsIncome Tax Regulations2000-3999Regulation 2902
accounts payable
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QEW 427 Dodge Chrysler (1991) Inc. v. Minister of Revenue (2000), 49 OR (3d) 776 (S CT J), aff'd (2002), 50 OR (3d) 460 (S Ct J, Div Ct), 2002 DTC 7228 Tax TopicsOther Legislation/ConstitutionOntarioCorporations Tax ActSection 61
accrue
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Tael One Partners Limited v. Morgan Stanley & Co International PLC, [2015] UKSC 12 Tax TopicsIncome Tax Act1-20Section 12(2.1)-(11)Subsection 12(3)
accumulation
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Canada v. Resman Holdings Ltd., 2000 DTC 6350 (FCA) Tax TopicsIncome Tax Act61-80Section 66.1Subsection 66.1(6)Canadian exploration expenseParagraph (b)
acknowledgement
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Harrison v. Canada (National Revenue), 2020 FC 772 Tax TopicsIncome Tax Act221-240Section 222Subsection 222(6)Paragraph 222(6)(b)
acquire
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Fortin & Moreau Inc. v. The Queen, 90 DTC 1450, [1990] 1 CTC 2583 (TCC) Tax TopicsGeneral ConceptsOwnership
Kowdrysh v. The Queen, 2001 DTC 5221, 2001 FCA 34 Tax TopicsIncome Tax Act121-130Section 127Subsection 127(1)Qualified Small Business Property
Canada v. Morin, 2006 DTC 6057, 2006 FCA 25 Tax TopicsIncome Tax Act1-20Section 7Subsection 7(1)Paragraph 7(1)(a)
Williams v. The Queen, 97 DTC 887, [1997] 2 CTC 2151 (TCC) Tax TopicsIncome Tax Act1-20Section 7Subsection 7(1)Paragraph 7(1)(a)
GST New Memorandum 8.1, ITCs—General Eligibility Rules, May 2005 Tax TopicsExcise Tax Act161-180Section 169Subsection 169(1)
acquisition
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Stantec Inc. v. The Queen, 2008 TCC 400 (Informal Procedure), aff'd 2009 FCA 285 Tax TopicsExcise Tax Act181-200Section 186Subsection 186(2)
Côté-Létourneau v. The Queen, 2010 DTC 1116 [at 3092], 2007 TCC 91 Tax TopicsIncome Tax Act81-100Section 84.1Subsection 84.1(2)Paragraph 84.1(2)(a.1)
3 November 2023 APFF Financial Strategies and Instruments Roundtable Q. 2, 2023-0978631C6 F - CELIAPP - Autoconstruction d'une habitation - FHSA - Self-construction Tax TopicsIncome Tax Act141-160Section 146.6Subsection 146.6(1)Qualifying WithdrawalParagraph (a)
active business revenue
Full Title Topic
Wolf v. The Queen, 2018 TCC 84, aff'd on evidentiary grounds 2019 FCA 283 Tax TopicsTreatiesIncome Tax ConventionsArticle 5
actively engaged on a regular and continuous basis
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4 November 2011 Internal T.I. 2011-0413341I7 F - Bien agricole admissible Tax TopicsIncome Tax Act101-110Section 110.6Subsection 110.6(1)Share of the Capital Stock of a Family Farm or Fishing CorporationParagraph (a)Subparagraph (a)(i)
activity
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15 September 2020 External T.I. 2020-0854471E5 - Pension Corporation - Renting Furnished Apartment Tax TopicsIncome Tax Act141-160Section 149Subsection 149(1)Paragraph 149(1)(o.2)Subparagraph 149(1)(o.2)(ii)Clause 149(1)(o.2)(ii)(A)
addition
Full Title Topic
18 May 2022 Internal T.I. 2018-0788761I7 F - Amortissement – Travaux sur un bien loué et F&T Tax TopicsIncome Tax Regulations0000-1999Regulation 1102Subsection 1102(5)
address
Full Title Topic
Rochus Geissel, as liquidator of RGEX GmbH v Finanzamt Neuss (Neuss Tax Office), C 374/16, [2017] BVC 58 (European Court of Justice, 5th Chamber) Tax TopicsExcise Tax ActRegulationsNew Harmonized Value-Added Tax System RegulationsSubsection 13(1)
adjudicate
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Chao v. The Queen, 2018 TCC 202 (Informal Procedure) Tax TopicsOther Legislation/ConstitutionFederalTax Court of Canada Rules (General Procedure)Section 172Subsection 172(1)
administrative service
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SLFI Group v. Canada, 2019 FCA 217 Tax TopicsExcise Tax ActSection 123Subsection 123(1)Financial ServiceParagraph (q)
ADR
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11 May 2005 Roundtable, 2005-0118691C6 F - Certificat américain d'actions étrangères Tax TopicsIncome Tax Act181-200Section 181.2Subsection 181.2(4)Paragraph 181.2(4)(a)
advance
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Oerlikon Aérospatiale Inc. v. Canada, 99 DTC 5318, [1999] 4 CTC 358 (FCA) Tax TopicsIncome Tax Act181-200Section 181.2Subsection 181.2(3)
Federated Cooperatives Ltd. v. The Queen, 2001 FCA 217, 2001 DTC 5414 Tax TopicsIncome Tax Act181-200Section 181.2Subsection 181.2(4)
TransCanada Pipelines Ltd. v. Minister of Revenue (1992), 62 O.A.C. 105 Tax TopicsIncome Tax Act181-200Section 181.2Subsection 181.2(4)
13 January 2012 Internal T.I. 2011-0414111I7 F - Deemed Interest Incomes - Exception 17(8) Tax TopicsIncome Tax Act1-20Section 17Subsection 17(8)Paragraph 17(8)(a)Subparagraph 17(8)(a)(ii)
26 April 2016 Internal T.I. 2015-0623571I7 - one-time salary transition payment Tax TopicsIncome Tax Act1-20Section 5Subsection 5(1)
21 September 2007 External T.I. 2007-0229191E5 F - Agent de voyages & impôt de la partie I.3 Tax TopicsIncome Tax Act181-200Section 181.2Subsection 181.2(3)Paragraph 181.2(3)(c)
11 May 2005 Roundtable, 2005-0118731C6 F - Contrat avec une société d'affacturage Tax TopicsIncome Tax Act181-200Section 181.2Subsection 181.2(3)Paragraph 181.2(3)(f)
15 April 2003 Internal T.I. 2002-0176687 F - IMPOT DES GRANDES SOCIETES AVANCES Tax TopicsIncome Tax Act181-200Section 181.2Subsection 181.2(3)Paragraph 181.2(3)(b)
adventure in the nature of trade
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MNR v. Taylor, 56 DTC 1125, [1956] CTC 189 (Ex Ct) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Business
MNR v. Mandelbaum, 62 DTC 1093 (Ex Ct) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Business
Happy Valley Farms Ltd. v. The Queen, 86 DTC 6421, [1986] 2 CTC 259 (FCTD) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Business
Quirinus C. Van Dongen v. Her Majesty The Queen, 90 DTC 6633, [1991] 1 CTC 86 (FCTD) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Business
R. v. Fogazzi, 92 DTC 6421, [1992] 2 CTC 321 (Ont. C.J. (G.D.)), rev'd 93 DTC 5183 (Ont. CA) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Business
Wisdom v. Chamberlain (1968), 45 TC 92 (C.A.) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Business
Minister of National Revenue v. Freud, 68 DTC 5279, [1968] CTC 438, [1969] SCR 75 Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Inventory
MNR v. Taylor, 56 DTC 1125, [1956] CTC 189 (Ex Ct) Tax TopicsIncome Tax Act1-20Section 9Capital Gain vs. ProfitCommodities, and commodities futures and derivatives
Edwards v. Bairstow & Harrison, (1955), 36 TC 207, [1955] UKHL TC_36_207 (HL) Tax TopicsIncome Tax Act1-20Section 9Capital Gain vs. ProfitMachinery and Equipment
advertising
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8 December 2022 GST/HST Interpretation 222719 - Supplies of digital marketing services made to a non-resident Tax TopicsExcise Tax ActSchedulesSchedule VIPart VSection 8
advisory service
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8 December 2022 GST/HST Interpretation 222719 - Supplies of digital marketing services made to a non-resident Tax TopicsExcise Tax ActSchedulesSchedule VIPart VSection 7
agency
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Enterprise Foundry (N.B.) Ltd. v. MNR, 64 DTC 660 (TAB) Tax TopicsIncome Tax Regulations0000-1999Regulation 400Subsection 400(2)
Anand v. The Queen, 2019 TCC 119 Tax TopicsGeneral ConceptsAgency
agent
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Kinguk Trawl Inc. v. Canada, 2003 DTC 5168, 2003 FCA 85 Tax TopicsIncome Tax Act201-220Section 212Subsection 212(1)(a)-(c)Clause 212(1)(b)(iii)(E)
aggregate
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Airtel Communications Ltd. v. The Queen, [1991] 1 CTC 514 (NBQB) Tax TopicsIncome Tax Act241-260Section 257
agree
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The Queen v. Kakfwi, 99 DTC 5639, [1999] 4 CTC 264 (FCA) Tax TopicsOther Legislation/ConstitutionFederalIndian ActSection 90
McAnulty v. The Queen, 2001 DTC 942 (TCC) Tax TopicsIncome Tax Act101-110Section 110Subsection 110(1)Paragraph 110(1)(d)
Hovasse v. The Queen, 2011 DTC 1115 [at 622], 2011 TCC 143 (Informal Procedure) Tax TopicsIncome Tax Act41-60Section 56.1Subsection 56.1(4)Support Amount
Mansfield v. The Queen, 83 DTC 5136, [1983] CTC 97 (FCTD), aff'd 84 DTC 6535, [1984] CTC 547 (FCA) Tax TopicsIncome Tax Act1-20Section 7Subsection 7(1)Paragraph 7(1)(a)
Transalta Corporation v. The Queen, 2012 DTC 1106 [at 3044], 2012 TCC 86 Tax TopicsIncome Tax Act1-20Section 7Subsection 7(3)Paragraph 7(3)(b)
agreed
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Aylward v. The Queen, 87 DTC 1097 (TCC) Tax TopicsIncome Tax Act1-20Section 7Subsection 7(3)Paragraph 7(3)(a)
agreeing province
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24 September 2020 Internal T.I. 2020-0841041I7 - Normal reassessment period - provincial tax Tax TopicsIncome Tax Act141-160Section 152Subsection 152(4)
agreement
Full Title Topic
The Queen v. Kakfwi, 99 DTC 5639, [1999] 4 CTC 264 (FCA) Tax TopicsOther Legislation/ConstitutionFederalIndian ActSection 90
McAnulty v. The Queen, 2001 DTC 942 (TCC) Tax TopicsIncome Tax Act101-110Section 110Subsection 110(1)Paragraph 110(1)(d)
Hovasse v. The Queen, 2011 DTC 1115 [at 622], 2011 TCC 143 (Informal Procedure) Tax TopicsIncome Tax Act41-60Section 56.1Subsection 56.1(4)Support Amount
Mansfield v. The Queen, 83 DTC 5136, [1983] CTC 97 (FCTD), aff'd 84 DTC 6535, [1984] CTC 547 (FCA) Tax TopicsIncome Tax Act1-20Section 7Subsection 7(1)Paragraph 7(1)(a)
Transalta Corporation v. The Queen, 2012 DTC 1106 [at 3044], 2012 TCC 86 Tax TopicsIncome Tax Act1-20Section 7Subsection 7(3)Paragraph 7(3)(b)
19 September 2016 Internal T.I. 2016-0641841I7 - Employee stock option rules Tax TopicsIncome Tax Act1-20Section 7Subsection 7(3)Paragraph 7(3)(b)
agricultural organization
Full Title Topic
12 October 2007 External T.I. 2007-0252941E5 F - OSBL et organisation agricole Tax TopicsIncome Tax Act141-160Section 149Subsection 149(1)Paragraph 149(1)(e)
air rights
Full Title Topic
GST/HST Memorandum 19.5 "Land and Associated Real Property" October 2001 Tax TopicsExcise Tax ActSection 123Subsection 123(1)Real Property
aircraft
Full Title Topic
11 March 2016 External T.I. 2016-0633111E5 - CCA Class of a drone Tax TopicsIncome Tax RegulationsSchedulesSchedule IIClass 9
allocation
Full Title Topic
Civil Service Co-Operative Credit Society Ltd. v. The Queen, 2001 DTC 790 (TCC) Tax TopicsIncome Tax Act131-140Section 137.1Subsection 137.1(10)
allowance
Full Title Topic
P-075R, 6 July 2004 "Allowances and Reimbursements" Tax TopicsExcise Tax Act161-180Section 175Subsection 175(1)
ExxonMobil Canada Ltd. v. Canada, 2010 FCA 1 Tax TopicsExcise Tax Act161-180Section 174Paragraph 174(a)Subparagraph 174(a)(iv)
The Queen v. Côté, 99 DTC 5788, 1999 CanLII 8469 (FC) (FCTD) Tax TopicsIncome Tax Act1-20Section 6Subsection 6(1)(b)-(l)Paragraph 6(1)(b)
7 April 2015 External T.I. 2014-0552731E5 F - Apportez vos appareils personnels / BYOD Tax TopicsIncome Tax Act1-20Section 6Subsection 6(1)(b)-(l)Paragraph 6(1)(b)
S2-F3-C2 - Benefits and Allowances Received from Employment Tax TopicsIncome Tax Act1-20Section 6Subsection 6(1)(b)-(l)Paragraph 6(1)(b)
15 November 2016 Internal T.I. 2015-0577201I7 F - Employés du transport Tax TopicsIncome Tax Act1-20Section 6Subsection 6(1)(b)-(l)Paragraph 6(1)(b)Subparagraph 6(1)(b)(vii)
14 February 2002 Internal T.I. 2001-0107757 F - PENSION ALIMENTAIRE POUR ENFANTS Tax TopicsIncome Tax Act41-60Section 56.1Subsection 56.1(4)Support Amount
alteration
Full Title Topic
Hillier v. The Queen, 2000 DTC 2145 (TCC) (Informal Procedure) Tax TopicsIncome Tax Act111-120Section 118.2Subsection 118.2(2)Paragraph 118.2(2)(l.2)
amalgamation
Full Title Topic
Envision Credit Union v. Canada, 2013 DTC 5144 [at 6275], 2013 SCC 48, [2013] 3 SCR 191 Tax TopicsIncome Tax Act81-100Section 87Subsection 87(1)
ambulance
Full Title Topic
27 April 2018 Ruling 185888 Tax TopicsExcise Tax ActSchedulesSchedule VIPart VIISection 15
American Depositary Receipt
Full Title Topic
11 May 2005 Roundtable, 2005-0118691C6 F - Certificat américain d'actions étrangères Tax TopicsIncome Tax Act181-200Section 181.2Subsection 181.2(4)Paragraph 181.2(4)(a)
amount
Full Title Topic
Johnson v. The Queen, 2010 DTC 1213 [at 3568], 2010 TCC 321 (Informal Procedure) Tax TopicsIncome Tax Act111-120Section 118.2Subsection 118.2(2)Paragraph 118.2(2)(g)
an
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Hale v. The Queen, 90 DTC 6481, [1990] 2 CTC 247 (FCTD), aff'd 92 DTC 6473 (FCA) Tax TopicsTreatiesIncome Tax ConventionsArticle 15
ancillary
Full Title Topic
2011 Ruling 2010-0376801R3 - FIT Program (solar): revenue, Tax TopicsIncome Tax Act121-130Section 122.1Subsection 122.1(1)Real or Immovable PropertyParagraph (b)
and
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Radage v. The Queen, 96 DTC 1615, [1996] 3 CTC 2510 (TCC) (Informal Procedure) Tax TopicsIncome Tax Act111-120Section 118.4Subsection 118.4(1)
Crawford v. The Queen, 2002 DTC 1883 (TCC) (Informal Procedure), aff'd sub nom. Renko Tax TopicsIncome Tax Act1-20Section 8Subsection 8(1)Paragraph 8(1)(g)
annuity
Full Title Topic
14 May 2019 CLHIA Roundtable Q. 14, 2019-0799191C6 - CLHIA Q. 14 - IPPs and pension splitting Tax TopicsIncome Tax Act111-120Section 118Subsection 118(7)Pension IncomeParagraph (a)Subparagraph (a)(i)
antique
Full Title Topic
Roger Dubois Inc. v. The Queen, 2014 DTC 1094 [3167], 2013 TCC 409, briefly aff'd 2015 CAF 235 Tax TopicsIncome Tax Regulations0000-1999Regulation 1102Subsection 1102(1)Paragraph 1102(1)(e)
any
Full Title Topic
Lamont Management Ltd. v. The Queen, 2000 DTC 6256 (FCA) Tax TopicsIncome Tax Act41-60Section 55Subsection 55(2)
any kind whatever
Full Title Topic
Pezzelato v. The Queen, 96 DTC 1285 (TCC) Tax TopicsIncome Tax Act1-20Section 6Subsection 6(1)Paragraph 6(1)(a)
apparent contract
Full Title Topic
5 April 2013 External T.I. 2012-0471151E5 F - Binding Agreement Tax TopicsIncome Tax Act1-20Section 9Computation of Profit
appeal
Full Title Topic
Canada (Minister of Citizenship and Immigration) v. Vavilov, 2019 SCC 65 Tax TopicsStatutory InterpretationConsistency
appear in person
Full Title Topic
Masa Sushi Japanese Restaurant Inc. v. The Queen, 2017 TCC 239 Tax TopicsOther Legislation/ConstitutionFederalTax Court of Canada Rules (General Procedure)Section 30Subsection 30(2)
applicable
Full Title Topic
17 November 2005 External T.I. 2005-0118181E5 F - Signification "was applicable" vs "s'est appliqué" Tax TopicsIncome Tax Act101-110Section 107Subsection 107(4.1)Paragraph 107(4.1)(b)
apply
Full Title Topic
Collins & Aikman Products Co. v. The Queen, 2009 DTC 1179 [at 958], 2009 TCC 299, aff'd 2010 DTC 5164 [at 7293], 2010 FCA 251 Tax TopicsIncome Tax Act241-260Section 245Subsection 245(4)
Canada v. Cascades Inc., 2009 DTC 6122, 2009 FCA 135 Tax TopicsIncome Tax Act21-40Section 40Subsection 40(3.5)Paragraph 40(3.5)(c)
7 October 2011 Roundtable, 2011-0412121C6 F - Interaction between S. 84.1 and S. 85(2.1) Tax TopicsIncome Tax Act81-100Section 84.1Subsection 84.1(1)
14 March 2003 Internal T.I. 2003-0182977 F - 40(3.5)(c) Tax TopicsIncome Tax Act21-40Section 40Subsection 40(3.5)Paragraph 40(3.5)(c)
appropriate
Full Title Topic
Penny v. The Queen, 95 DTC 5083, [1995] 1 CTC 114 (FCTD) Tax TopicsIncome Tax Act1-20Section 15Subsection 15(1)
Société générale valeurs mobilières inc. v. The Queen, 2016 TCC 131, aff'd 2017 FCA 3 Tax TopicsTreatiesIncome Tax ConventionsArticle 24
appropriate advance
Full Title Topic
ADP Canada Co.(Canadian Automatic Data Processing Services Ltd.) v. Canada, 2009 DTC 5091, 2009 FCA 117 Tax TopicsIncome Tax Act181-200Section 181.2Subsection 181.2(3)Paragraph 181.2(3)(c)
arises
Full Title Topic
13 September 2012 Internal T.I. 2012-0442671I7 F - Dédommagement pour la perte de bénéfices Tax TopicsIncome Tax Act1-20Section 6(1.1)-(23)Subsection 6(3)
arrangement
Full Title Topic
Davidson v. The Queen, 99 DTC 933, [1999] 3 CTC 2159 (TCC) Tax TopicsIncome Tax Act1-20Section 15(1.1)-(9)Subsection 15(2.4)Paragraph 15(2.4)(f)
Deckelbaum v. MNR, 82 DTC 1636, [1982] CTC 2659 (T.R.B.) Tax TopicsIncome Tax Act1-20Section 15(1.1)-(9)Subsection 15(2.4)
Apple Fields Ltd. v. New Zealand Apple and Pear Marketing Board, [1991] 2 WLR 129 (PC) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Term Preferred Share
Newton v. Commissioner of Taxation of the Commonwealth of Australia, [1958] A.C. 450 (PC) Tax TopicsIncome Tax Act241-260Section 260Subsection 260(1)Securities Lending Arrangement
Re Assaly and Minister of Revenue (1986), 56 OR (2d) 30 (HCJ) Tax TopicsOther Legislation/ConstitutionOntarioLand Transfer Tax ActSubsection 1(1)Value of the Consideration
30 September 1992 T.I. (Tax Window, No. 24, p. 18, ¶2180) Tax TopicsIncome Tax Act81-100Section 96Subsection 96(2.4)Paragraph 96(2.4)(d)
10 October 2014 APFF Roundtable Q. 19, 2014-0538041C6 F - 2014 APFF Roundtable, Q. 19 - Stock dividend Tax TopicsIncome Tax Regulations6000-7999Regulation 6205Subsection 6205(2)
Cameco Corporation v. The Queen, 2018 TCC 195, aff'd 2020 FCA 112 Tax TopicsIncome Tax Act241-260Section 247NewSubsection 247(1)Transaction
5 October 2012 Roundtable, 2012-0454021C6 F - Expiration d'un arrangement Tax TopicsIncome Tax Regulations6000-7999Regulation 6205Subsection 6205(2)
Canada v. Canadian Pacific Ltd., 2002 DTC 6742, [2002] 3 F.C. 170, 2002 FCA 98 Tax TopicsIncome Tax Act241-260Section 245(1)-(3)Subsection 245(1)Transaction
29 May 2008 External T.I. 2007-0262591E5 F - Remboursement de sommes versées par erreur Tax TopicsIncome Tax Act1-20Section 8Subsection 8(1)Paragraph 8(1)(n)
arrangement or transaction
Full Title Topic
Michael N. Kandev, John J. Lennard, "Interpreting the Expression 'Arrangement or Transaction' in the Principal Purpose Test of the MLI", International Tax (Wolters Kluwer CCH), June 2019, No. 106, p. 1 Tax TopicsTreatiesMultilateral InstrumentArticle 7Article 7(1)
arranging for
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GST/HST Technical Information Bulletin B-105 February 2011 "Changes to the Definition of Financial Service" Tax TopicsExcise Tax ActSection 123Subsection 123(1)Financial ServiceParagraph (l)
Canada v. Canadian Medical Protective Association, 2009 FCA 115, [2009] G.S.T.C. 65 Tax TopicsExcise Tax ActSection 123Subsection 123(1)Financial ServiceParagraph (l)
Canadian Imperial Bank of Commerce v. The Queen, 2018 TCC 109, rev'd 2021 FCA 10 Tax TopicsExcise Tax ActSection 123Subsection 123(1)Financial ServiceParagraph (l)
Zomaron Inc. v. The Queen, 2020 TCC 35 Tax TopicsExcise Tax ActSection 123Subsection 123(1)Financial ServiceParagraph (r.4)
Zomaron Inc. v. The Queen, 2020 TCC 35 Tax TopicsExcise Tax ActSection 123Subsection 123(1)Financial ServiceParagraph (l)
artificial
Full Title Topic
Axelrod v. The King, 2022 TCC 157 (Informal Procedure) Tax TopicsExcise Tax ActSchedulesSchedule VIPart IISection 11
as a consequence of
Full Title Topic
Attorney General of Canada v. Hoefele, 95 DTC 5602, [1996] 1 CTC 131 (FCA) Tax TopicsIncome Tax Act61-80Section 80.4Subsection 80.4(1)
ascertain
Full Title Topic
Burnett v. MNR, 98 DTC 6205, [1999] 3 CTC 60 (FCA) Tax TopicsIncome Tax Act141-160Section 152(1)-(3.1)Subsection 152(1.1)
ascertainable
Full Title Topic
Merchant v. The Queen, 84 DTC 6215, [1984] CTC 253 (FCTD) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Office
Rockport Developments Inc. v. The Queen, 2009 TCC 180 Tax TopicsExcise Tax Act161-180Section 168Subsection 168(6)
assembly
Full Title Topic
10 January 2014 Internal T.I. 2013-0505911I7 - Meaning of "assembly project" in Brazil Convention Tax TopicsTreatiesIncome Tax ConventionsArticle 5
assess
Full Title Topic
Optical Recording Corp. v. The Queen, 86 DTC 6465, [1986] 2 CTC 325 (FCTD), aff'd 87 DTC 5248, [1987] 1 CTC 417 Tax TopicsIncome Tax Act141-160Section 152Subsection 152(4)
assessment
Full Title Topic
Canada v. Anchor Pointe Energy Ltd., 2007 DTC 5379, 2007 FCA 188 Tax TopicsGeneral ConceptsOnus
Civil Service Co-Operative Credit Society Ltd. v. The Queen, 2001 DTC 790 (TCC) Tax TopicsIncome Tax Act131-140Section 137.1Subsection 137.1(10)
The Queen v. Consumers' Gas Co. Ltd., 87 DTC 5008, [1987] 1 CTC 79 (FCA) Tax TopicsIncome Tax Act141-160Section 152(1)-(3.1)Subsection 152(1)
Okalta Oils Ltd. v. Minister of National Revenue, 55 DTC 1176, [1955] CTC 271, [1955] SCR 824 Tax TopicsIncome Tax Act161-180Section 169
Beggs v. The Queen, 2016 TCC 11 (Informal Procedure) Tax TopicsIncome Tax Act161-180Section 169Subsection 169(1)
Canada v. 984274 Alberta Inc., 2020 FCA 125 Tax TopicsIncome Tax Act161-180Section 164Subsection 164(1)
Pure Spring Co. Ltd. v. MNR, 2 DTC 844 (Ex. Ct.) Tax TopicsIncome Tax Act161-180Section 165Subsection 165(1)
asset
Full Title Topic
2 November 2023 APFF Roundtable Q. 3, 2023-0984441C6 F - Qualified small business corporation share - meaning of "all or substantially all" and "asset" Tax TopicsIncome Tax Act101-110Section 110.6Subsection 110.6(1)Qualified Small Business Corporation ShareParagraph (d)
asset management
Full Title Topic
Canadian Imperial Bank of Commerce v. The Queen, 2018 TCC 109, rev'd 2021 FCA 10 Tax TopicsExcise Tax ActSection 123Subsection 123(1)Asset Management Service
assets
Full Title Topic
Industrial Development Bank v. Valley Dairy Ltd., 53 DTC 1027, [1953] CTC 132 (Ont. S.C.) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Property
assistance
Full Title Topic
Consumers' Gas Co. Ltd. v. The Queen, 86 DTC 6132, [1986] 1 CTC 380 (FCTD), aff'd 87 DTC 5008, [1987] 1 CTC 79 (FCA) Tax TopicsIncome Tax Act1-20Section 13(1)-(16)Subsection 13(7.1)
The Queen v. Consumers' Gas Co. Ltd., 87 DTC 5008, [1987] 1 CTC 79 (FCA) Tax TopicsIncome Tax Act1-20Section 13(1)-(16)Subsection 13(7.1)
association
Full Title Topic
L.I.U.N.A. Local 527 Members' Training Trust Fund v. The Queen, 92 DTC 2365 (TCC) Tax TopicsIncome Tax Act141-160Section 149Subsection 149(1)Paragraph 149(1)(l)
at any time
Full Title Topic
Rémillard v. The Queen, 2011 DTC 1286 [at 1617], 2011 TCC 327 Tax TopicsIncome Tax Act141-160Section 152Subsection 152(4)Paragraph 152(4)(a)Subparagraph 152(4)(a)(ii)
Canada v. Agazarian, 2004 DTC 6366, 2004 FCA 32 Tax TopicsIncome Tax Act141-160Section 152Subsection 152(4)Paragraph 152(4)(b)
Barker v Baxendale Walker Solicitors (a firm) & Anor, [2017] EWCA Civ 2056 Tax TopicsGeneral ConceptsNegligence, Fiduciary Duty and Fault
at that time
Full Title Topic
18 December 2017 External T.I. 2017-0720731E5 F - Eligible dividend designation Tax TopicsIncome Tax Act81-100Section 89Subsection 89(14)
attendance
Full Title Topic
Cleveland v. The Queen, 2003 DTC 2199, 2004 TCC 34 (Informal Procedure) Tax TopicsIncome Tax Act1-20Section 18.5Subsection 18.5(1)
attendant care
Full Title Topic
Zaffino v. The Queen, 2007 DTC 1178, 2007 TCC 388 (Informal Procedure) Tax TopicsIncome Tax Act111-120Section 118.2Subsection 118.2(2)Paragraph 118.2(2)(b.1)
attributable
Full Title Topic
Société générale valeurs mobilières inc. v. The Queen, 2016 TCC 131, aff'd 2017 FCA 3 Tax TopicsTreatiesIncome Tax ConventionsArticle 24
au titre
Full Title Topic
Transocean Offshore Ltd. v. Canada, 2005 DTC 5201, 2005 FCA 104 Tax TopicsIncome Tax Act201-220Section 212Subsection 212(1)
audit
Full Title Topic
Canada (National Revenue) v. Cameco Corporation, 2019 FCA 67 Tax TopicsIncome Tax Act221-240Section 231.1Subsection 231.1(1)Paragraph 231.1(1)(a)
authorize
Full Title Topic
The Queen v. Boubard, 2008 DTC 3015, aff'd 2009 DTC 5651, 2008 FCA 392 Tax TopicsOther Legislation/ConstitutionFederalIndian ActSection 87