Words and Phrases - "acquire"

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31 July 2023 Internal T.I. 2021-0876331I7 - SR&ED ITC Recapture Rules

cost included only the cost of trees and not the costs incurred in processing them

The taxpayer harvests trees, transforms then into logs, and feeds the logs into a new machine being tested for SR&ED purposes. The logs so used in...

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GST New Memorandum 8.1, ITCs—General Eligibility Rules, May 2005

Meaning of “acquire”

9. The word “acquire” is not defined in the Act. The ordinary dictionary definition of the term “acquire” is to...

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Words and Phrases
acquire

Regan M. Williams, Appellant v. Her Majesty the Queen, Respondent, 97 DTC 887, [1997] 2 CTC 2151 (TCC)

did not "acquire" (obtain for himself) the shares

When the taxpayer exercised stock option rights, he did so as nominee for others. Accordingly, he had not "acquired" (i.e., obtained for himself)...

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Words and Phrases
acquire

Canada v. Morin, 2006 DTC 6057, 2006 FCA 25

incidents of title to securities not acquired

The taxpayer entered into an arrangement with a consultant ("Bobsan") under which Bobsan would recommend to him firms within the high-tech area to...

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Words and Phrases
acquire

Kowdrysh v. The Queen, 2001 DTC 5221, 2001 FCA 34

Létourneau J.A. found that in the context of the temporary program for qualified small-business property, the proper interpretation of the word...

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Words and Phrases
acquire

Fortin & Moreau Inc. v. The Queen, 90 DTC 1450, [1990] 1 CTC 2583 (TCC)

The Quebec taxpayer was found to have "acquired" trucks pursuant to leases given that it had possession and use of the trucks, it had assumed all...

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Words and Phrases
acquire

Canada v. General Motors of Canada Limited, [2009] GSTC 64, 2009 FCA 114

services for pension plans represented compensation costs relating to taxable sales

The Appellant (a car manufacturer) was the administrator of various defined benefit pension plans for its unionized employees. It was the...

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Words and Phrases
acquire
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 169 - Subsection 169(1) 99
Tax Topics - Excise Tax Act - Section 267.1 - Subsection 267.1(2) administrator of pension trust was not a trustee, and not subject to s. 267.1 51
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) administrator of pension trust was not a trustee 41