Words and Phrases - "because of"

74
38
66
45
31
28
15
10
68
2
2
29
48
22
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75
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67
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44
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2

Ellison v Sandini Pty Ltd, [2018] FCAFC 44

subjective belief of parties that family court orders were efficacious did establish that a share transfer to a spouse occurred “because of” them

Australian Family Court orders, that were made by consent between Mr and Ms Ellison, required a corporation (“Sandini” - that was controlled...

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Words and Phrases
because of
Locations of other summaries Wordcount
Tax Topics - General Concepts - Ownership family court order requiring the transfer of a portion of a larger bloc of shares likely did not result in a change in their beneficial ownership as the shares likely were not fungible 1019
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition family court order did not effect a change in beneficial ownership of a larger bloc of shares held by the original owner (and in any event, the order named the wrong person) 768
Tax Topics - General Concepts - Evidence a court order could not be interpreted in light of extrinsic evidence 102

Jason Boland, Christopher Montes, "A Detailed Review of the Back-to-Back Loan Rules", 2016 Conference Report (Canadian Tax Foundation), 26:1-32

Meaning of “because of” in s. 18(6)(c)(i) (p. 26:8)

While the Supreme Court's comments in Copthorne appear to soften the "strong causal...

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Words and Phrases
because of

Attorney General of Canada v. Hoefele, 95 DTC 5602, [1996] 1 CTC 131 (FCA)

new mortgage debt of relocated employees

Employees of Petro-Canada who were required to relocate from Calgary to Toronto had a declining percentage of their increased interest costs...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Tax Avoidance form matters 82
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) interest rate subsidy did not increase net worth 102

Williams v. The Queen, 2011 DTC 1087 [at 480], 2011 TCC 66 (Informal Procedure)

no strong causal connection between the employment and occupation of accommodation

The taxpayer and her husband were both members of the clergy who ministered to a congregation. The taxpayer's husband's housing allowance covered...

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