Words and Phrases - B

a
94
b
44
c
88
d
59
e
44
f
33
g
20
h
15
i
77
j
2
k
3
l
32
m
63
n
29
o
43
p
84
q
3
r
81
s
98
t
48
u
18
v
11
w
25
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Table of Contents

balance (1)
bank (1)
banking (1)
bankrupt (2)
bar (1)
barter (1)
before (1)
belong (3)
benefit (2)
bois (1)
bona fide (4)
bond (1)
bonds (1)
bonus (3)
borne by (1)
borrowing (1)
branch (1)
broker (1)
brother (1)
building (10)
bursary (4)
business (14)
by will (1)

Words and Phrases

balance
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)
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 Topics›Income Tax Act›81-100›Section 95›Subsection 95(1)›Foreign Bank
bankers acceptance
Full Title Topic
Federated Cooperatives Ltd. v. The Queen, 2001 FCA 217, 2001 DTC 5414 Tax Topics›Income Tax Act›181-200›Section 181.2›Subsection 181.2(4)
banking
Full Title Topic
Loblaw Financial Holdings Inc. v. Canada, 2020 FCA 79, aff'd 2021 SCC 51 Tax Topics›Income Tax Act›81-100›Section 95›Subsection 95(1)›Investment Business›Paragraph (a)
bankrupt
Full Title Topic
Canada v. Marchessault, 2008 DTC 6496, 2007 FCA 345 Tax Topics›Income Tax Act›121-130›Section 128›Subsection 128(2)
10 October 2007 External T.I. 2007-0243601E5 F - Proposal - Taxation year end Tax Topics›Income Tax Act›121-130›Section 128›Subsection 128(1)
bar
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
bare trust
Full Title Topic
De Mond v. R., 99 DTC 893, [1999] 4 CTC 2007 (TCC) Tax Topics›Income Tax Act›101-110›Section 104›Subsection 104(2)
18 February 1994 External T.I. 9334285 F - Bare Trusts Tax Topics›Income Tax Act›101-110›Section 104›Subsection 104(2)
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)
Underused Housing Tax Notice UHTN15, Questions and Answers About the Underused Housing Tax, 17 April 2023 Tax Topics›Other Legislation/Constitution›Federal›Underused Housing Tax Act›Section 2›Excluded Owner›Paragraph (b)
CRA Webpage, Enhanced reporting rules for trusts and bare trusts: Frequently asked questions, updated on 14 March 2025 Tax Topics›Income Tax Act›101-110›Section 104›Subsection 104(1)
barter
Full Title Topic
IT-490 "Barter Transactions" Tax Topics›Income Tax Act›1-20›Section 9›Computation of Profit
because of
Full Title Topic
Williams v. The Queen, 2011 DTC 1087 [at 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, [1996] 1 CTC 131 (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)
before
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)
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 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)
9 July 2024 Internal T.I. 2023-0976691I7 - Film Tax Credit and Alter Ego Trust Tax Topics›General Concepts›Ownership
beneficial entitlement
Full Title Topic
Hargreaves Property Holdings Ltd v Revenue And Customs, [2024] EWCA Civ 365 Tax Topics›General Concepts›Ownership
beneficial owner
Full Title Topic
Alberta Power (2000) Ltd. v. The Queen, 2009 DTC 1514, 2009 TCC 412 Tax Topics›General Concepts›Ownership
Strachan v. The Queen, 2014 DTC 1025 [at at 2645], 2013 TCC 362 Tax Topics›General Concepts›Ownership
568864 B.C. Ltd. v. The Queen, 2014 TCC 373 Tax Topics›General Concepts›Ownership
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)
Ellison v Sandini Pty Ltd, [2018] FCAFC 44 Tax Topics›General Concepts›Ownership
C & W Offshore Ltd. v. The King, 2026 TCC 40 Tax Topics›Treaties›Income Tax Conventions›Article 13
beneficial ownership
Full Title Topic
IT-170R "Sale of Property - When Included in Income Computation" Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Disposition
Williams v. The Queen, 2005 DTC 1228, 2005 TCC 558 Tax Topics›General Concepts›Ownership
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)
Williams v. The Queen, 2005 DTC 1228, 2005 TCC 558 Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Disposition
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
Singh v. The Queen, 2019 TCC 265 Tax Topics›General Concepts›Ownership
Magren Holdings Ltd. v. The Queen, 2021 TCC 42, aff'd on other grounds 2024 FCA 202 Tax Topics›General Concepts›Ownership
Canada v. Canada North Group Inc., 2021 SCC 30, [2021] 2 SCR 571 Tax Topics›General Concepts›Ownership
Canada (National Revenue) v. Shaker, 2022 FC 407, 2022 FC 408 Tax Topics›General Concepts›Ownership
9 May 2022 Internal T.I. 2018-0790251I7 - 45(2) election and beneficial ownership Tax Topics›Income Tax Act›41-60›Section 45›Subsection 45(2)
18 July 2022 External T.I. 2021-0887121E5 - Feeder Cattle Loan Guarantee Program Tax Topics›General Concepts›Ownership
Hargreaves Property Holdings Ltd v Revenue And Customs, [2024] EWCA Civ 365 Tax Topics›General Concepts›Ownership
20 November 2023 External T.I. 2022-0937331E5 - New Housing Model and Beneficial Interest Tax Topics›General Concepts›Ownership
23 September 2025 External T.I. 2025-1064831E5 - "Specified foreign property" under ss. 233.3(1) Tax Topics›General Concepts›Ownership
beneficially entitled
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)
beneficiary
Full Title Topic
Canada v. Propep Inc., 2010 DTC 5088 [at at 6882], 2009 FCA 274 Tax Topics›Income Tax Act›241-260›Section 256›Subsection 256(1.2)›Paragraph 256(1.2)(f)
15 June 2021 STEP Roundtable Q. 7, 2021-0879021C6 - Subsection 107(2) Tax Topics›Income Tax Act›241-260›Section 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 Topics›Income Tax Regulations›0000-1999›Regulation 204.2›Subsection 204.2(1)
benefit
Full Title Topic
Attorney General of Canada v. Hoefele, 95 DTC 5602, [1996] 1 CTC 131 (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)
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 Topics›Income Tax Act›241-260›Section 251›Subsection 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 Topics›Income Tax Regulations›0000-1999›Regulation 1100›Subsection 1100(1)›Paragraph 1100(1)(e)
bona fide
Full Title Topic
Tolhoek v. The Queen, 2007 DTC 247, 2006 TCC 681 (Informal Procedure), aff'd 2008 FCA 128 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)
7 April 2022 CBA Roundtable, Q.5 Tax Topics›Excise Tax Act›Schedules›Schedule V›Part II›Section 5
bond
Full Title Topic
9 October 2025 APFF Roundtable Q. 12, 2025-1071531C6 F - Confirmer le traitement fiscal des Simple Agreement for Future Equity Tax Topics›Income Tax Act›41-60›Section 51›Subsection 51(1)
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 Topics›Income Tax Regulations›4000-5999›Regulation 4900›Subsection 4900(1)›Paragraph 4900(1)(c.1)
4 May 2006 Roundtable, 2005-0161541C6 F - Placements admissibles - dépôts Tax Topics›Income Tax Regulations›4000-5999›Regulation 4900›Subsection 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 Topics›Income Tax Act›181-200›Section 181.2›Subsection 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 Topics›Income Tax Act›141-160›Section 149›Subsection 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 Topics›Income Tax Act›131-140›Section 133›Subsection 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 Topics›Income Tax Act›141-160›Section 149›Subsection 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 Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Salary Deferral Arrangement
29 November 1993 Administrative Letter 9324456 F - RS&DE Tax Topics›Income Tax Act›21-40›Section 37›Subsection 37(8)
Oldcastle Building Products Canada Inc. v. The Queen, 2016 TCC 183 Tax Topics›Income Tax Regulations›2000-3999›Regulation 2900›Subsection 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 Topics›Treaties›Income Tax Conventions›Article 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 Topics›Income Tax Act›1-20›Section 20›Subsection 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 Topics›Income Tax Act›1-20›Section 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 Topics›Income Tax Regulations›0000-1999›Regulation 400›Subsection 400(2)
breakfast cereal
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)
broadcasting
Full Title Topic
27 March 2018 External T.I. 2017-0715561E5 - Withholding tax on royalties for streamed content Tax Topics›Statutory Interpretation›Interpretation Act›Section 35›Subsection 35(1)›Broadcasting
broker
Full Title Topic
Canadian Imperial Bank of Commerce v. The Queen, 2018 TCC 109, rev'd 2021 FCA 10 Tax Topics›Excise Tax Act›Regulations›Financial Services (GST/HST) Regulations›Subsection 4(3)›Paragraph 4(3)(c)
brother
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)
building
Full Title Topic
IT-79R3 "Capital Cost Allowance - Buildings or other Structures" Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 1›Paragraph 1(q)
Mailloux v. Canada (Minister of National Revenue), docket A-390-98 (FCA) Tax Topics›Income Tax Act›21-40›Section 37›Subsection 37(7)›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)
Swan Lake Recreation Resort Ltd. v. Registrant, Kamloops Land Title Office (1999), 174 DLR (4th) 549 (BCSC) Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 1
British Columbia Forest Products Ltd. v. MNR, 71 DTC 5178, [1971] CTC 270 (SCC) Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 1›Paragraph 1(q)
Sun Life Assurance Co. of Canada v. R., 97 DTC 422, [1997] 3 C.T.C. 2593 (TCC) Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 1›Paragraph 1(q)
18 May 2022 Internal T.I. 2018-0788761I7 F - Amortissement – Travaux sur un bien loué et F&T Tax Topics›Income Tax Regulations›0000-1999›Regulation 1102›Subsection 1102(5)
14 August 2024 GST/HST Interpretation 247708 - […][the Company] and the purpose-built rental housing (PBRH) rebate Tax Topics›Excise Tax Act›Regulations›Real Property (GST/HST) Regulations›Section 4›Subsection 4(2)›Paragraph 4(2)(a)
10 February 1999 Internal T.I. 9829297 F - SÉCHOIRS A BOIS - AMORTISSEMENT Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 8›Paragraph 8(c)
4 April 2005 GST/HST Interpretation 52246 - The eligibility of a daycare activity for the self-government refund Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Residential Complex
bursary
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 at 2856], 2011 TCC 438 (Informal Procedure) Tax Topics›Income Tax Act›41-60›Section 56›Subsection 56(1)›Paragraph 56(1)(n)
9 May 2006 Internal T.I. 2006-0176371I7 F - Bourses d'études ou d'entretien Tax Topics›Income Tax Act›41-60›Section 56›Subsection 56(1)›Paragraph 56(1)(n)
business
Full Title Topic
Gillis v. The Queen, 78 DTC 6103, [1978] CTC 44 (FCTD) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Business
Ward v. The Queen, 88 DTC 6212, [1988] 1 CTC 336 (FCTD) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Business
Pollock v. The Queen, 90 DTC 6142, [1990] 1 CTC 196 (FCTD), aff'd 94 DTC 6050 (FCA) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Business
Timmins v. R., 99 DTC 5494, [1999] 2 CTC 133 (FCA) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Business
American Leaf Blending Co. Spn. Bht. v. Director-General of Inland Revenue, [1979] A.C. 676 (PC) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Business
Commissioners of Customs and Excise v. The Rt. Hon. Lord Fisher, [1981] T.R. 59 (HC) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Business
Re City of Calgary and Alberta Assessment Appeal Board (1989), 62 DLR (4th) 764 (Alta. C.A.) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Business
Inwest Investments Ltd. v. The Queen, 2015 BCSC 1375 Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Business
S4-F11-C1 - Meaning of Farming and Farming Business Tax Topics›Income Tax Act›1-20›Section 3›Paragraph 3(a)›Business Source/Reasonable Expectation of Profit
Wolf v. The Queen, 2018 TCC 84, aff'd on evidentiary grounds 2019 FCA 283 Tax Topics›Treaties›Income Tax Conventions›Article 5
Loblaw Financial Holdings Inc. v. Canada, 2020 FCA 79, aff'd 2021 SCC 51 Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Business
G E Financial Investments v.The Commissioners for Her Majesty's Revenue & Customs, [2021] UKFTT 0210 (Tax Chamber), ultimately aff'd [2024] EWCA Civ 797 Tax Topics›Treaties›Income Tax Conventions›Article 5
17 February 1999 External T.I. 9819405 F - OSBL - ACTIFS UTILISÉS DANS UNE ENTREPRISE Tax Topics›Income Tax Act›141-160›Section 149›Subsection 149(1)›Paragraph 149(1)(l)
14 January 1999 Internal T.I. 9821980 F - IS THERE A BUSINESS FOR THE PURPOSE OF S. 17? Tax Topics›Income Tax Act›1-20›Section 17›Subsection 17(3)
business conducted
Full Title Topic
Canada v. Loblaw Financial Holdings Inc., 2021 SCC 51, [2021] 3 SCR 687 Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Business
by a trust
Full Title Topic
3 August 2004 External T.I. 2004-0066431E5 F - Contrat de rente et fiducie Tax Topics›Income Tax Act›61-80›Section 75›Subsection 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 Topics›Treaties›Income Tax Conventions›Article 4
by reason of death
Full Title Topic
3 May 2022 CALU Roundtable Q. 3, 2022-0928721C6 - Recent Changes to Section 84.1 Tax Topics›Income Tax Act›81-100›Section 84.1›Subsection 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 Topics›Income Tax Act›111-120›Section 118.1›Subsection 118.1(5)