Words and Phrases - B
Table of Contents
balance (1)
bank (1)
banking (1)
bankrupt (2)
bar (1)
bare trust (2)
barter (1)
because of (4)
before (1)
belong (2)
beneficial owner (5)
beneficial ownership (14)
beneficiary (3)
benefit (2)
bois (1)
bona fide (4)
bond (0)
bonds (1)
bonus (3)
borne by (1)
borrowed capital (1)
borrowing (1)
branch (1)
breakfast cereal (1)
broadcasting (1)
broker (1)
brother (1)
building (6)
bursary (4)
business (12)
by a trust (1)
by reason of (1)
by will (1)
Words and Phrases
Full Title | Topic |
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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 |
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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 |
Full Title | Topic |
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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) |
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) |
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 |
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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) |
Full Title | Topic |
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IT-490 "Barter Transactions" | Tax Topics›Income Tax Act›1-20›Section 9›Computation of Profit |
Full Title | Topic |
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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, [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) |
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 |
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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 |
---|---|
Hargreaves Property Holdings Ltd v Revenue And Customs, [2024] EWCA Civ 365 | Tax Topics›General Concepts›Ownership |
Full Title | Topic |
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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 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 |
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 |
---|---|
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) |
Full Title | Topic |
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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 |
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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) |
7 April 2022 CBA Roundtable, Q.5 | Tax Topics›Excise Tax Act›Schedules›Schedule V›Part II›Section 5 |
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) |
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) |
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) |
Full Title | Topic |
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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 |
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 |
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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 |
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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 |
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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, rev'd 2021 FCA 10 | 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 |
---|---|
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) |
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) |
Full Title | Topic |
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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) |
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) |
Full Title | Topic |
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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 |
Full Title | Topic |
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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) |
Full Title | Topic |
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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 |
Full Title | Topic |
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8 October 2010 Roundtable, 2010-0370491C6 F - Don d'actions | Tax Topics›Income Tax Act›111-120›Section 118.1›Subsection 118.1(5) |