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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)
abusus
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Larose v. MNR, 92 DTC 2055 Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Disposition
accommodation party
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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)
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)
acquire
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Fortin & Moreau Inc. v. The Queen, 90 DTC 1450 (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 (TCC) (Informal Procedure) 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)
active business revenue
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Wolf v. The Queen, 2018 TCC 84 Tax TopicsTreatiesIncome Tax ConventionsArticle 5
address
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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)
advance
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Oerlikon Aérospatiale Inc. v. Canada, 99 DTC 5318 (FCA) Tax TopicsIncome Tax Act181-200Section 181.2Subsection 181.2(3)
Federated Co-Operatives Ltd. v. Canada, 2001 DTC 5414, 2001 FCA 23 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)
26 April 2016 Internal T.I. 2015-0623571I7 - one-time salary transition payment Tax TopicsIncome Tax Act1-20Section 5Subsection 5(1)
adventure in nature of trade
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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
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
Happy Valley Farms Ltd. v. The Queen, 86 DTC 6421, [1986] 2 CTC 259 (FCTD) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Business
Van Dongen v. The Queen, 90 DTC 6633 (FCTD) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Business
R. v. Fogazzi, 92 DTC 6421 (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
agency
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Enterprise Foundry (N.B.) Ltd. v. MNR, 64 DTC 660 (TAB) Tax TopicsIncome Tax Regulations0000-1999Regulation 400Subsection 400(2)
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 (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)
agreement
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The Queen v. Kakfwi, 99 DTC 5639 (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)
aircraft
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11 March 2016 External T.I. 2016-0633111E5 - CCA Class of a drone Tax TopicsIncome Tax RegulationsSchedulesSchedule IIClass 9
allocation
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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
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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)
alteration
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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
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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)
amount
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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 (FCTD), aff'd 92 DTC 6473 (FCA) Tax TopicsTreatiesIncome Tax ConventionsArticle 15
ancillary
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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 (TCC) 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)
antique
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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
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Lamont Management Ltd. v. The Queen, 2000 DTC 6256 (FCA) Tax TopicsIncome Tax Act41-60Section 55Subsection 55(2)
any kind whatever
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Pezzelato v. The Queen, 96 DTC 1285 (TCC) Tax TopicsIncome Tax Act1-20Section 6Subsection 6(1)Paragraph 6(1)(a)
apparent contract
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5 April 2013 External T.I. 2012-0471151E5 F - Binding Agreement Tax TopicsIncome Tax Act1-20Section 9Computation of Profit
appear in person
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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)
apply
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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)
appropriate
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Penny v. The Queen, 95 DTC 5083 (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
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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
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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)
arrange for
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Animal Rescue Missions of Canada Inc. v. Canada (Customs and Revenue Agency), [2009] G.S.T.C. 65, 2008 FCA 115 Tax TopicsExcise Tax ActSection 123Subsection 123(1)Financial ServiceParagraph (l)
arrangement
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Davidson v. The Queen, 99 DTC 933 (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 (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 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)
arranging for
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Canadian Imperial Bank of Commerce v. The Queen, 2018 TCC 109 Tax TopicsExcise Tax ActSection 123Subsection 123(1)Financial ServiceParagraph (l)
as a consequence of
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Attorney General of Canada v. Hoefele, 95 DTC 5602 (FCA) Tax TopicsIncome Tax Act61-80Section 80.4Subsection 80.4(1)
ascertain
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Burnett v. MNR, 98 DTC 6205 (FCA) Tax TopicsIncome Tax Act141-160Section 152(1)-(3.1)Subsection 152(1.1)
ascertainable
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Rockport Developments Inc. v. The Queen, 2009 TCC 180 Tax TopicsExcise Tax Act161-180Section 168Subsection 168(6)
assembly
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10 January 2014 Internal T.I. 2013-0505911I7 - Meaning of "assembly project" in Brazil Convention Tax TopicsTreatiesIncome Tax ConventionsArticle 5
assess
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Optical Recording Corp. v. The Queen, 86 DTC 6465, [1986] 2 CTC 454 (FCTD), aff'd 87 DTC 5248, [1987] 1 CTC 417 Tax TopicsIncome Tax Act141-160Section 152Subsection 152(4)
assessment
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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)
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)
asset management
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Canadian Imperial Bank of Commerce v. The Queen, 2018 TCC 109 Tax TopicsExcise Tax ActSection 123Subsection 123(1)Asset Management Service
assets
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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
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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)
association
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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
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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 and Fiduciary Duty
at that time
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18 December 2017 External T.I. 2017-0720731E5 F - Eligible dividend designation Tax TopicsIncome Tax Act81-100Section 89Subsection 89(14)
attendance
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Cleveland v. The Queen, 2003 DTC 2199, 2004 TCC 34 (Informal Procedure) Tax TopicsIncome Tax Act1-20Section 18.5Subsection 18.5(1)
attendant care
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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
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Société générale valeurs mobilières inc. v. The Queen, 2016 TCC 131, aff'd 2017 FCA 3 Tax TopicsTreatiesIncome Tax ConventionsArticle 24
au titre
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Transocean Offshore Ltd. v. Canada, 2005 DTC 5201, 2005 FCA 104 Tax TopicsIncome Tax Act201-220Section 212Subsection 212(1)
authorize
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The Queen v. Boubard, 2008 DTC 3015, aff'd 2009 DTC 5651, 2008 FCA 392 Tax TopicsOther Legislation/ConstitutionFederalIndian ActSection 87