Words and Phrases - B
Table of Contents
balance (1)
bank (1)
bar (1)
bare trust (1)
because of (4)
before (1)
belong (2)
beneficial owner (3)
beneficiary (1)
benefit (2)
bois (1)
bona fide (3)
bond (1)
bonus (3)
borrowed capital (1)
borrowing (1)
branch (1)
breakfast cereal (1)
broadcasting (1)
broker (1)
brother (1)
building (2)
bursary (3)
business (10)
by reason of (1)
Words and Phrases
| Full Title | Topic |
|---|---|
| Sherway Centre Ltd. v. Canada, 2003 DTC 5082, 2003 FCA 26 | Tax Topics›Income Tax Act›141-160›Section 152›(4.01)-(9)›Subsection 152(4.3) |
| Full Title | Topic |
|---|---|
| Loblaw Financial Holdings Inc. v. The Queen, 2018 TCC 182 | Tax Topics›Income Tax Act›81-100›Section 95›Subsection 95(1)›Foreign Bank |
| Full Title | Topic |
|---|---|
| Bombay Jewellers Ltd. v. The Queen, [1998] GSTC 94 (TCC) | Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Precious Metal |
| Full Title | Topic |
|---|---|
| Cheema v. The Queen, 2016 TCC 251 (Informal Procedure), rev'd 2018 FCA 45 | Tax Topics›Excise Tax Act›241-260›Section 254›Subsection 254(2)›Paragraph 254(2)(b) |
| Full Title | Topic |
|---|---|
| Williams v. The Queen, 2011 DTC 1087 [at 480], 2011 TCC 66 (Informal Procedure) | Tax Topics›Income Tax Act›1-20›Section 6›Subsection 6(1)›Paragraph 6(1)(a) |
| Attorney General of Canada v. Hoefele, 95 DTC 5602 (FCA) | Tax Topics›Income Tax Act›61-80›Section 80.4›Subsection 80.4(1) |
| Jason Boland, Christopher Montes, "A Detailed Review of the Back-to-Back Loan Rules", 2016 Conference Report (Canadian Tax Foundation), 26:1-32 | Tax Topics›Income Tax Act›1-20›Section 18›(2)-(13)›Subsection 18(6)›Paragraph 18(6)(c)›Subparagraph 18(6)(c)(i) |
| Ellison v Sandini Pty Ltd, [2018] FCAFC 44 | Tax Topics›Income Tax Act›61-80›Section 73›Subsection 73(1)›Paragraph 73(1)(b) |
| Full Title | Topic |
|---|---|
| Canada v. VIH Logging Ltd., 2005 DTC 5095, 2005 FCA 36 | Tax Topics›Income Tax Act›41-60›Section 55›Subsection 55(2) |
| Full Title | Topic |
|---|---|
| Re City of Kitchener and Regional Assessment Commissioner for Regional Municipality of Waterloo (1978), 23 OR (2d) 190 (Ont. D. Ct.) | Tax Topics›Income Tax Act›141-160›Section 159›Subsection 159(1) |
| Distillers Corp - Seagrams Ltd v. MNR, 80 DTC 1649 (T.R.B.) | Tax Topics›Income Tax Act›1-20›Section 17›Subsection 17(3) |
| Full Title | Topic |
|---|---|
| Minister of National Revenue v. Trans-Canada Investment Corporation Ltd., 55 DTC 1191, [1955] CTC 275, [1956] SCR 49 | Tax Topics›Income Tax Act›111-120›Section 112›Subsection 112(1) |
| Williams v. The Queen, 2005 DTC 1228, 2005 TCC 558 | Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Disposition |
| Ellison v Sandini Pty Ltd, [2018] FCAFC 44 | Tax Topics›General Concepts›Ownership |
| Full Title | Topic |
|---|---|
| Williams v. The Queen, 2005 DTC 1228, 2005 TCC 558 | Tax Topics›General Concepts›Ownership |
| S1-F3-C2 - Principal Residence | Tax Topics›General Concepts›Ownership |
| 6 December 2011 TEI Roundtable, 2011-0427101C6 - Seizure of Property | Tax Topics›General Concepts›Ownership |
| Gillen v. The Queen, 2017 TCC 163, aff'd 2019 FCA 62 | Tax Topics›General Concepts›Ownership |
| Full Title | Topic |
|---|---|
| Covert et al. v. Minister of Finance of Nova Scotia, [1980] CTC 437, [1980] 2 SCR 774 | Tax Topics›Income Tax Act›131-140›Section 132›Subsection 132(7) |
| Full Title | Topic |
|---|---|
| Canada v. Propep Inc., 2010 DTC 5088 [at 6882], 2009 FCA 274 | Tax Topics›Income Tax Act›241-260›Section 256›Subsection 256(1.2)›Paragraph 256(1.2)(f) |
| Full Title | Topic |
|---|---|
| Attorney General of Canada v. Hoefele, 95 DTC 5602 (FCA) | Tax Topics›Income Tax Act›1-20›Section 6›Subsection 6(1)›Paragraph 6(1)(a) |
| 24 April 2012 Internal T.I. 2011-0400671I7 F - Honoraires professionnels | Tax Topics›Income Tax Act›1-20›Section 15›Subsection 15(1) |
| Full Title | Topic |
|---|---|
| 7 November 2011 Internal T.I. 2011-0424641I7 F - Right to cut Christmas trees | Tax Topics›Income Tax Regulations›0000-1999›Regulation 1100›Subsection 1100(1)›Paragraph 1100(1)(e) |
| Full Title | Topic |
|---|---|
| Tolhoek v. The Queen, 2007 DTC 247, 2006 TCC 681 (Informal Procedure) | Tax Topics›Income Tax Act›141-160›Section 143.2›Subsection 143.2(7) |
| Extendicare Health Services Inc. v. MNR, 87 DTC 5404, [1987] 2CTC 179 (FCTD) | Tax Topics›Income Tax Act›241-260›Section 246›Subsection 246(2) |
| Cassan v. The Queen, 2017 TCC 174 | Tax Topics›Income Tax Act›141-160›Section 143.2›Subsection 143.2(7)›Paragraph 143.2(7)(a) |
| Full Title | Topic |
|---|---|
| Federated Co-Operatives Ltd. v. Canada, 2001 DTC 5414, 2001 FCA 23 | Tax Topics›Income Tax Act›181-200›Section 181.2›Subsection 181.2(4) |
| Full Title | Topic |
|---|---|
| The Queen v. V&R Enterprises Ltd., 79 DTC 5399, [1979] CTC 465 (FCTD) | Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Salary Deferral Arrangements |
| 29 November 1993 Internal T.I. 7-932445 - | Tax Topics›Income Tax Act›21-40›Section 37›Subsection 37(8) |
| Oldcastle Building Products Canada Inc. v. The Queen, 2016 CCI 183 | Tax Topics›Income Tax Regulations›2000-3999›Regulation 2900›Subsection 2900(9)›Paragraph 2900(9)(c) |
| Full Title | Topic |
|---|---|
| Stock Exchange Building Corp. Ltd. v. Minister of National Revenue, [1955] S.C.R. 235, 55 DTC 1014, [1955] CTC 5 | Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›Paragraph 20(1)(c) |
| Full Title | Topic |
|---|---|
| In re Touquoy Gold Mining Co. (1906), 1 E.L.R. 142 (Nova Scotia) | Tax Topics›Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(11)›Investment Contract |
| Full Title | Topic |
|---|---|
| Enterprise Foundry (N.B.) Ltd. v. MNR, 64 DTC 660 (TAB) | Tax Topics›Income Tax Regulations›0000-1999›Regulation 400›Subsection 400(2) |
| Full Title | Topic |
|---|---|
| Ike Enterprises Inc. v. The Queen, 2017 TCC 59 | Tax Topics›Excise Tax Act›Schedules›Schedule VI›Part III›Section 1›Paragraph 1(h) |
| Full Title | Topic |
|---|---|
| Canadian Imperial Bank of Commerce v. The Queen, 2018 TCC 109 | Tax Topics›Excise Tax Act›Regulations›Financial Services (GST/HST) Regulations›Subsection 4(3)›Paragraph 4(3)(c) |
| Full Title | Topic |
|---|---|
| 12 July 2018 External T.I. 2018-0755471E5 - Half-brothers and related persons | Tax Topics›Income Tax Act›241-260›Section 251›Subsection 251(6)›Paragraph 251(6)(a) |
| Full Title | Topic |
|---|---|
| Mailloux v. Canada (Minister of National Revenue), docket A-390-98 (FCA) | Tax Topics›Income Tax Act›21-40›Section 37›Paragraph 37(7)(f) |
| Dew Engineering & Development Ltd. v. The Queen, 96 DTC 1765 (TCC) | Tax Topics›Income Tax Act›21-40›Section 37›Subsection 37(8) |
| Full Title | Topic |
|---|---|
| Simser v. Canada, 2005 DTC 5001, 2004 FCA 414 | Tax Topics›Income Tax Act›41-60›Section 56›Subsection 56(1)›Paragraph 56(1)(n) |
| Mbarga v. The Queen, 2005 DTC 1447, 2005 TCC 595 (Informal Procedure) | Tax Topics›Income Tax Act›41-60›Section 56›Subsection 56(1)›Paragraph 56(1)(n) |
| Chabaud c. La Reine, 2012 DTC 1076 [at 2856], 2011 TCC 438 (Informal Procedure) | Tax Topics›Income Tax Act›41-60›Section 56›Subsection 56(1)›Paragraph 56(1)(n) |
| Full Title | Topic |
|---|---|
| Crown Forest Industries Ltd. v. Canada, 95 DTC 5389, [1995] 2 SCR 802 | Tax Topics›Treaties›Income Tax Conventions›Article 4 |