Words and Phrases - B

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Words and Phrases

balance
Full Title Topic
Sherway Centre Ltd. v. Canada, 2003 DTC 5082, 2003 FCA 26 Tax TopicsIncome Tax Act141-160Section 152(4.01)-(9)Subsection 152(4.3)
bank
Full Title Topic
Loblaw Financial Holdings Inc. v. The Queen, 2018 TCC 182, rev'd on s. 95(1) - investment business - (a) (arm's length conduct) grounds 2020 FCA 79, in turn aff'd 2021 SCC 51 Tax TopicsIncome Tax Act81-100Section 95Subsection 95(1)Foreign Bank
bankers acceptance
Full Title Topic
Federated Cooperatives Ltd. v. The Queen, 2001 FCA 217, 2001 DTC 5414 Tax TopicsIncome Tax Act181-200Section 181.2Subsection 181.2(4)
banking
Full Title Topic
Loblaw Financial Holdings Inc. v. Canada, 2020 FCA 79, aff'd 2021 SCC 51 Tax TopicsIncome Tax Act81-100Section 95Subsection 95(1)Investment BusinessParagraph (a)
bankrupt
Full Title Topic
Canada v. Marchessault, 2008 DTC 6496, 2007 FCA 345 Tax TopicsIncome Tax Act121-130Section 128Subsection 128(2)
10 October 2007 External T.I. 2007-0243601E5 F - Proposal - Taxation year end Tax TopicsIncome Tax Act121-130Section 128Subsection 128(1)
bar
Full Title Topic
Bombay Jewellers Ltd. v. The Queen, [1998] GSTC 94 (TCC) Tax TopicsExcise Tax ActSection 123Subsection 123(1)Precious Metal
bare trust
Full Title Topic
Cheema v. The Queen, 2016 TCC 251 (Informal Procedure), rev'd 2018 FCA 45 Tax TopicsExcise Tax Act241-260Section 254Subsection 254(2)Paragraph 254(2)(b)
Underused Housing Tax Notice UHTN15, Questions and Answers About the Underused Housing Tax, 17 April 2023 Tax TopicsOther Legislation/ConstitutionFederalUnderused Housing Tax ActSection 2Excluded OwnerParagraph (b)
barter
Full Title Topic
IT-490 "Barter Transactions" Tax TopicsIncome Tax Act1-20Section 9Computation of Profit
because of
Full Title Topic
Williams v. The Queen, 2011 DTC 1087 [at 480], 2011 TCC 66 (Informal Procedure) Tax TopicsIncome Tax Act1-20Section 6Subsection 6(1)Paragraph 6(1)(a)
Attorney General of Canada v. Hoefele, 95 DTC 5602, [1996] 1 CTC 131 (FCA) Tax TopicsIncome Tax Act61-80Section 80.4Subsection 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 TopicsIncome Tax Act1-20Section 18(2)-(13)Subsection 18(6)Paragraph 18(6)(c)Subparagraph 18(6)(c)(i)
Ellison v Sandini Pty Ltd, [2018] FCAFC 44 Tax TopicsIncome Tax Act61-80Section 73Subsection 73(1)Paragraph 73(1)(b)
before
Full Title Topic
Canada v. VIH Logging Ltd., 2005 DTC 5095, 2005 FCA 36 Tax TopicsIncome Tax Act41-60Section 55Subsection 55(2)
belong
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 TopicsIncome Tax Act141-160Section 159Subsection 159(1)
Distillers Corp - Seagrams Ltd v. MNR, 80 DTC 1649 (T.R.B.) Tax TopicsIncome Tax Act1-20Section 17Subsection 17(3)
beneficial owner
Full Title Topic
Alberta Power (2000) Ltd. v. The Queen, 2009 DTC 1514, 2009 TCC 412 Tax TopicsGeneral ConceptsOwnership
Strachan v. The Queen, 2014 DTC 1025 [at 2645], 2013 TCC 362 Tax TopicsGeneral ConceptsOwnership
568864 B.C. Ltd. v. The Queen, 2014 TCC 373 Tax TopicsGeneral ConceptsOwnership
Minister of National Revenue v. Trans-Canada Investment Corporation Ltd., 55 DTC 1191, [1955] CTC 275, [1956] SCR 49 Tax TopicsIncome Tax Act111-120Section 112Subsection 112(1)
Ellison v Sandini Pty Ltd, [2018] FCAFC 44 Tax TopicsGeneral ConceptsOwnership
beneficial ownership
Full Title Topic
IT-170R "Sale of Property - When Included in Income Computation" Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Disposition
Williams v. The Queen, 2005 DTC 1228, 2005 TCC 558 Tax TopicsGeneral ConceptsOwnership
Covert et al. v. Minister of Finance of Nova Scotia, [1980] CTC 437, [1980] 2 SCR 774 Tax TopicsIncome Tax Act131-140Section 132Subsection 132(7)
Williams v. The Queen, 2005 DTC 1228, 2005 TCC 558 Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Disposition
S1-F3-C2 - Principal Residence Tax TopicsGeneral ConceptsOwnership
6 December 2011 TEI Roundtable, 2011-0427101C6 - Seizure of Property Tax TopicsGeneral ConceptsOwnership
Gillen v. The Queen, 2017 TCC 163, aff'd 2019 FCA 62 Tax TopicsGeneral ConceptsOwnership
Magren Holdings Ltd. v. The Queen, 2021 TCC 42 Tax TopicsGeneral ConceptsOwnership
Canada v. Canada North Group Inc., 2021 SCC 30 Tax TopicsGeneral ConceptsOwnership
Canada (National Revenue) v. Shaker, 2022 FC 407, 2022 FC 408 Tax TopicsGeneral ConceptsOwnership
9 May 2022 Internal T.I. 2018-0790251I7 - 45(2) election and beneficial ownership Tax TopicsIncome Tax Act41-60Section 45Subsection 45(2)
18 July 2022 External T.I. 2021-0887121E5 - Feeder Cattle Loan Guarantee Program Tax TopicsGeneral ConceptsOwnership
beneficially entitled
Full Title Topic
Covert et al. v. Minister of Finance of Nova Scotia, [1980] CTC 437, [1980] 2 SCR 774 Tax TopicsIncome Tax Act131-140Section 132Subsection 132(7)
beneficiary
Full Title Topic
Canada v. Propep Inc., 2010 DTC 5088 [at 6882], 2009 FCA 274 Tax TopicsIncome Tax Act241-260Section 256Subsection 256(1.2)Paragraph 256(1.2)(f)
15 June 2021 STEP Roundtable Q. 7, 2021-0879021C6 - Subsection 107(2) Tax TopicsIncome Tax Act241-260Section 248(2)-(41)Subsection 248(25)Paragraph 248(25)(a)
20 June 2023 STEP Roundtable Q. 4, 2023-0968111C6 - Trust Reporting – Definition of Beneficiary Tax TopicsIncome Tax Regulations0000-1999Regulation 204.2Subsection 204.2(1)
benefit
Full Title Topic
Attorney General of Canada v. Hoefele, 95 DTC 5602, [1996] 1 CTC 131 (FCA) Tax TopicsIncome Tax Act1-20Section 6Subsection 6(1)Paragraph 6(1)(a)
24 April 2012 Internal T.I. 2011-0400671I7 F - Honoraires professionnels Tax TopicsIncome Tax Act1-20Section 15Subsection 15(1)
blood relationship
Full Title Topic
Army & Navy Department Stores Ltd. v. Minister of National Revenue, 53 DTC 1185, [1953] CTC 293, [1953] 2 SCR 496 Tax TopicsIncome Tax Act241-260Section 251Subsection 251(2)Paragraph 251(2)(c)Subparagraph 251(2)(c)(i)
bois
Full Title Topic
7 November 2011 Internal T.I. 2011-0424641I7 F - Right to cut Christmas trees Tax TopicsIncome Tax Regulations0000-1999Regulation 1100Subsection 1100(1)Paragraph 1100(1)(e)
bona fide
Full Title Topic
Tolhoek v. The Queen, 2007 DTC 247, 2006 TCC 681 (Informal Procedure) Tax TopicsIncome Tax Act141-160Section 143.2Subsection 143.2(7)
Extendicare Health Services Inc. v. MNR, 87 DTC 5404, [1987] 2CTC 179 (FCTD) Tax TopicsIncome Tax Act241-260Section 246Subsection 246(2)
Cassan v. The Queen, 2017 TCC 174 Tax TopicsIncome Tax Act141-160Section 143.2Subsection 143.2(7)Paragraph 143.2(7)(a)
7 April 2022 CBA Roundtable, Q.5 Tax TopicsExcise Tax ActSchedulesSchedule VPart IISection 5
bond, debenture, note or similar obligation
Full Title Topic
4 April 1991 External T.I. 9104835 F - Interpretation of Bonds, Debentures, Notes or Similar Obligations Tax TopicsIncome Tax Regulations4000-5999Regulation 4900Subsection 4900(1)Paragraph 4900(1)(c.1)
4 May 2006 Roundtable, 2005-0161541C6 F - Placements admissibles - dépôts Tax TopicsIncome Tax Regulations4000-5999Regulation 4900Subsection 4900(1)Paragraph 4900(1)(c.1)
bond, debenture, note, mortgage or similar obligation
Full Title Topic
Federated Cooperatives Ltd. v. The Queen, 2001 FCA 217, 2001 DTC 5414 Tax TopicsIncome Tax Act181-200Section 181.2Subsection 181.2(4)
bonds
Full Title Topic
Hersh Joshi, Jack Silverson, "Understanding and Doing Business with Tax-Exempt Entities", 2018 Conference Report (Canadian Tax Foundation), 29:1 – 35 Tax TopicsIncome Tax Act141-160Section 149Subsection 149(1)Paragraph 149(1)(o.2)Subparagraph 149(1)(o.2)(iii)Clause 149(1)(o.2)(iii)(B)
bonds, debentures, securities or other indebtedness
Full Title Topic
MNR v. Peninsular Investments Ltd., 63 DTC 1149, [1963] CTC 230 (Ex Ct) Tax TopicsIncome Tax Act131-140Section 133Subsection 133(1)
bonds, notes, debentures or similar obligations
Full Title Topic
17 April 2014 External T.I. 2012-0461151E5 F - pension fund real estate Tax TopicsIncome Tax Act141-160Section 149Subsection 149(1)Paragraph 149(1)(o.2)Subparagraph 149(1)(o.2)(iii)
bonus
Full Title Topic
The Queen v. V&R Enterprises Ltd., 79 DTC 5399, [1979] CTC 465 (FCTD) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Salary Deferral Arrangement
29 November 1993 Administrative Letter 9324456 F - RS&DE Tax TopicsIncome Tax Act21-40Section 37Subsection 37(8)
Oldcastle Building Products Canada Inc. v. The Queen, 2016 TCC 183 Tax TopicsIncome Tax Regulations2000-3999Regulation 2900Subsection 2900(9)Paragraph 2900(9)(c)
borne by
Full Title Topic
24 February 2003 Internal T.I. 2002-0165537 F - Le détachement d'employés et l'article XV Tax TopicsTreatiesIncome Tax ConventionsArticle 15
borrowed capital
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 TopicsIncome Tax Act1-20Section 20Subsection 20(1)Paragraph 20(1)(c)
borrowing
Full Title Topic
In re Touquoy Gold Mining Co. (1906), 1 E.L.R. 142 (Nova Scotia) Tax TopicsIncome Tax Act1-20Section 12(2.1)-(11)Subsection 12(11)Investment Contract
branch
Full Title Topic
Enterprise Foundry (N.B.) Ltd. v. MNR, 64 DTC 660 (TAB) Tax TopicsIncome Tax Regulations0000-1999Regulation 400Subsection 400(2)
breakfast cereal
Full Title Topic
Ike Enterprises Inc. v. The Queen, 2017 TCC 59 Tax TopicsExcise Tax ActSchedulesSchedule VIPart IIISection 1Paragraph 1(h)
broadcasting
Full Title Topic
27 March 2018 External T.I. 2017-0715561E5 - Withholding tax on royalties for streamed content Tax TopicsStatutory InterpretationInterpretation ActSection 35Subsection 35(1)Broadcasting
broker
Full Title Topic
Canadian Imperial Bank of Commerce v. The Queen, 2018 TCC 109, rev'd 2021 FCA 10 Tax TopicsExcise Tax ActRegulationsFinancial Services (GST/HST) RegulationsSubsection 4(3)Paragraph 4(3)(c)
brother
Full Title Topic
12 July 2018 External T.I. 2018-0755471E5 - Half-brothers and related persons Tax TopicsIncome Tax Act241-260Section 251Subsection 251(6)Paragraph 251(6)(a)
building
Full Title Topic
IT-79R3 "Capital Cost Allowance - Buildings or other Structures" Tax TopicsIncome Tax RegulationsSchedulesSchedule IIClass 1Paragraph 1(q)
Mailloux v. Canada (Minister of National Revenue), docket A-390-98 (FCA) Tax TopicsIncome Tax Act21-40Section 37Subsection 37(7)Paragraph 37(7)(f)
Dew Engineering & Development Ltd. v. The Queen, 96 DTC 1765 (TCC) Tax TopicsIncome Tax Act21-40Section 37Subsection 37(8)
British Columbia Forest Products Ltd. v. MNR, 71 DTC 5178, [1971] CTC 270 (SCC) Tax TopicsIncome Tax RegulationsSchedulesSchedule IIClass 1Paragraph 1(q)
Sun Life Assurance Co. of Canada v. R., 97 DTC 422, [1997] 3 C.T.C. 2593 (TCC) Tax TopicsIncome Tax RegulationsSchedulesSchedule IIClass 1Paragraph 1(q)
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)
bursary
Full Title Topic
Simser v. Canada, 2005 DTC 5001, 2004 FCA 414 Tax TopicsIncome Tax Act41-60Section 56Subsection 56(1)Paragraph 56(1)(n)
Mbarga v. The Queen, 2005 DTC 1447, 2005 TCC 595 (Informal Procedure) Tax TopicsIncome Tax Act41-60Section 56Subsection 56(1)Paragraph 56(1)(n)
Chabaud c. La Reine, 2012 DTC 1076 [at 2856], 2011 TCC 438 (Informal Procedure) Tax TopicsIncome Tax Act41-60Section 56Subsection 56(1)Paragraph 56(1)(n)
9 May 2006 Internal T.I. 2006-0176371I7 F - Bourses d'études ou d'entretien Tax TopicsIncome Tax Act41-60Section 56Subsection 56(1)Paragraph 56(1)(n)
business
Full Title Topic
Gillis v. The Queen, 78 DTC 6103, [1978] CTC 44 (FCTD) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Business
Ward v. The Queen, 88 DTC 6212, [1988] 1 CTC 336 (FCTD) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Business
Pollock v. The Queen, 90 DTC 6142, [1990] 1 CTC 196 (FCTD), aff'd 94 DTC 6050 (FCA) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Business
Timmins v. The Queen, 99 DTC 5494, [1999] 2 CTC 133 (FCA) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Business
American Leaf Blending Co. Spn. Bht. v. Director-General of Inland Revenue, [1979] A.C. 676 (PC) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Business
Commissioners of Customs and Excise v. The Rt. Hon. Lord Fisher, [1981] T.R. 59 (HC) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Business
Re City of Calgary and Alberta Assessment Appeal Board (1989), 62 DLR (4th) 764 (Alta. C.A.) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Business
Inwest Investments Ltd. v. The Queen, 2015 BCSC 1375 Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Business
S4-F11-C1 - Meaning of Farming and Farming Business Tax TopicsIncome Tax Act1-20Section 3Paragraph 3(a)Business Source/Reasonable Expectation of Profit
Wolf v. The Queen, 2018 TCC 84, aff'd on evidentiary grounds 2019 FCA 283 Tax TopicsTreatiesIncome Tax ConventionsArticle 5
Loblaw Financial Holdings Inc. v. Canada, 2020 FCA 79, aff'd 2021 SCC 51 Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Business
G E Financial Investments v.The Commissioners for Her Majesty's Revenue & Customs, [2021] UKFTT 0210 (Tax Chamber) Tax TopicsTreatiesIncome Tax ConventionsArticle 5
business conducted
Full Title Topic
Canada v. Loblaw Financial Holdings Inc., 2021 SCC 51 Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Business
by a trust
Full Title Topic
3 August 2004 External T.I. 2004-0066431E5 F - Contrat de rente et fiducie Tax TopicsIncome Tax Act61-80Section 75Subsection 75(2)
by reason of
Full Title Topic
Crown Forest Industries Ltd. v. Canada, 95 DTC 5389, [1995] 2 SCR 802, [1995] 2 CTC 64 Tax TopicsTreatiesIncome Tax ConventionsArticle 4
by reason of death
Full Title Topic
3 May 2022 CALU Roundtable Q. 3, 2022-0928721C6 - Recent Changes to Section 84.1 Tax TopicsIncome Tax Act81-100Section 84.1Subsection 84.1(2.3)Paragraph 84.1(2.3)(a)
by will
Full Title Topic
8 October 2010 Roundtable, 2010-0370491C6 F - Don d'actions Tax TopicsIncome Tax Act111-120Section 118.1Subsection 118.1(5)