Words and Phrases - C

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Words and Phrases

carried on business
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Timmins v. The Queen, 99 DTC 5494 (FCA) Tax TopicsIncome Tax Act121-130Section 122.3Subsection 122.3(1)
carrier
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Montecristo Jewellers Inc. v. The Queen, 2019 TCC 31 Tax TopicsExcise Tax ActSchedulesSchedule VIPart VSection 12Paragraph 12(a)
carry on
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Thiel v. Federal Commissioner of Taxation, 90 A.TC 4717 (HC of A.) Tax TopicsTreatiesIncome Tax ConventionsArticle 3
5 October 2018 APFF Roundtable Q. 17, 2018-0768881C6 F - entreprise exploitée activement – revenu de location Tax TopicsIncome Tax Act121-130Section 125Subsection 125(7)Active Business Carried On by a Corporation
central management and control
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Bywater Investments Ltd. v Commissioner of Taxation; Hua Wang Bank Berhad v Commissioner of Taxation, [2016] HCA 45 Tax TopicsIncome Tax Act1-20Section 2Subsection 2(1)
clergy
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Kraft v. The Queen, 99 DTC 693 (TCC) Tax TopicsIncome Tax Act1-20Section 8Subsection 8(1)Paragraph 8(1)(c)
co-debtor
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Nelson v. The Queen, 2017 TCC 178 (Informal Procedure) Tax TopicsIncome Tax Act141-160Section 160Subsection 160(1)
college
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SAE Education Ltd v. Revenue and Customs Commissioners, [2017] EWCA Civ 1116 Tax TopicsExcise Tax ActSection 123Subsection 123(1)University
commercially saleable
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Brown v. The Queen, 2001 DTC 1094 (TCC), aff'd supra 2003 DTC 5298 (FCA) Tax TopicsIncome Tax Act1-20Section 13(21.1)-(37)Subsection 13(27)Paragraph 13(27)(d)
commission
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Consumers' Gas Co. v. MNR, 65 DTC 5138, [1965] CTC 225 (Ex Ct), briefly aff'd 67 DTC 5196 (SCC) Tax TopicsIncome Tax Act1-20Section 20Subsection 20(1)(d)-(l)Paragraph 20(1)(e)
MNR v. Yonge-Eglinton Building Ltd., 74 DTC 6180, [1974] CTC 209 (FCA) Tax TopicsIncome Tax Act1-20Section 20Subsection 20(1)(d)-(l)Paragraph 20(1)(e)
Griesbach v. Canada (M.N.R.), 91 DTC 142 (TCC) Tax TopicsIncome Tax Act1-20Section 8Subsection 8(1)Paragraph 8(1)(f)
Enterprise Foundry (N.B.) Ltd. v. MNR, 64 DTC 660 (TAB) Tax TopicsIncome Tax Regulations0000-1999Regulation 402Subsection 402(8)
Rio Tinto Alcan Inc. v. The Queen, 2016 TCC 172 Tax TopicsIncome Tax Act1-20Section 20Subsection 20(1)(q)-(vv)Paragraph 20(1)(bb)
Canada v. Rio Tinto Alcan Inc., 2018 FCA 124 Tax TopicsIncome Tax Act1-20Section 20Subsection 20(1)(q)-(vv)Paragraph 20(1)(bb)
common share
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Terminal Dock and Warehouse Co. Ltd. v. MNR, 59 DTC 542, 23 Tax ABC 40 Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Common Share
commute
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Yankson v. The Queen, 2005 DTC 1346, 2005 TCC 527 (Informal Procedure) Tax TopicsIncome Tax Act111-120Section 118.5Subsection 118.5(1)Paragraph 118.5(1)(c)
complaint
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Besner v. The Queen, 2008 DTC 4299, 2008 TCC 404 Tax TopicsIncome Tax Act221-240Section 239Subsection 239(3)
complex
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Metrogate Inc. v. The Queen, 2018 TCC 91 Tax TopicsExcise Tax ActRegulationsNew Harmonized Value-Added Tax System Regulations, No. 2Section 57Subsection 57(4)Paragraph 57(4)(c)_Subpargraph 57(4)(c)(iv)
concurrent lease
Full Title Topic
21 September 2018 Interpretation 167678 Tax TopicsExcise Tax Act123.1-140Section 136Subsection 136(1)
conditional obligation
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Fortino v. The Queen, 97 DTC 55 (TCC), briefly aff'd on procedural grounds 2000 DTC 6060 (FCA) Tax TopicsIncome Tax Act41-60Section 42
conditional sales contract
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24 January 2018 Ruling 156434 Tax TopicsExcise Tax ActSection 123Subsection 123(1)Debt Security
confectionary
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Ike Enterprises Inc. v. The Queen, 2017 TCC 59 Tax TopicsExcise Tax ActSchedulesSchedule VIPart IIISection 1Paragraph 1(e)
confer
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MNR v. Pillsbury Holdings Ltd., 64 DTC 5184 (Ex Ct) Tax TopicsIncome Tax Act1-20Section 15Subsection 15(1)
Del Grande v. The Queen, 93 DTC 133 (TCC) Tax TopicsIncome Tax Act1-20Section 15Subsection 15(1)
congregation
Full Title Topic
Fitch v. The Queen, 99 DTC 721 (TCC) Tax TopicsIncome Tax Act1-20Section 8Subsection 8(1)Paragraph 8(1)(c)
Lichtman v. The Queen, 2017 TCC 252 (Informal Procedure) Tax TopicsIncome Tax Act1-20Section 8Subsection 8(1)Paragraph 8(1)(c)
conjugal relationship
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3 October 2013 External T.I. 2013-0501051E5 F - Conjoint de fait - Common-Law Partner Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Common-Law Partner
11 July 2013 External T.I. 2013-0490591E5 F - Montant pour une personne à charge Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Common-Law Partner
Pierre v. Agence du revenu du Québec, 2019 QCCQ 2137 Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Common-Law Partner
consecutive
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Abdalla v. The Queen, 2011 DTC 1247 [at 1412], 2011 TCC 328 (Informal Procedure) Tax TopicsIncome Tax Act111-120Section 118.5Subsection 118.5(1)
Fortnum v. The Queen, 2018 TCC 126 (Informal Procedure) Tax TopicsIncome Tax Act111-120Section 118.5Subsection 118.5(1)Paragraph 118.5(1)(b)
consideration
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Boardwalk Equities Inc. v. Canada, 2013 FCA 140, aff'g Calgary Board of Education v. The Queen, 2012 TCC 7 Tax TopicsExcise Tax ActSection 123Subsection 123(1)Consideration
Canada v. Costco Wholesale Canada Ltd., 2012 FCA 160 Tax TopicsExcise Tax ActSection 123Subsection 123(1)Financial ServiceParagraph (l)
Commission Scolaire des Chênes v. Canada, [2002] GSTC 11, 2001 FCA 264 Tax TopicsExcise Tax ActSection 123Subsection 123(1)Recipient
Global Cash Access (Canada) Inc. v. Canada, 2013 FCA 269 Tax TopicsExcise Tax Act141-160Section 153Subsection 153(1)
Dowbrands Canada Inc. v. The Queen, [1997] GSTC 85 (TCC) Tax TopicsExcise Tax Act221-240Section 232Subsection 232(3)
Canada v. Toronto Refiners and Smelters Ltd., 2003 DTC 5002, 2002 FCA 476 Tax TopicsIncome Tax Act1-20Section 14Subsection 14(5)Cumulative Eligible Capital
Groupmark Canada Ltd. v. The Queen, 93 DTC 5179 (FCTD) Tax TopicsIncome Tax Act181-200Section 194Subsection 194(4)
Fiducie Famille Gauthier v. The Queen, 2011 DTC 1343 [at 1917], 2011 TCC 318, aff'd 2012 FCA 76 Tax TopicsIncome Tax Act81-100Section 84.1Subsection 84.1(1)
Dale v. The Queen, 94 DTC 1100 (TCC), aff'd supra. Tax TopicsIncome Tax Act81-100Section 85Subsection 85(1)
Placer Dome Canada Ltd. v. Ontario (Minister of Finance), 2006 DTC 6532, 2006 SCC 20, [2006] 1 SCR 715 Tax TopicsIncome Tax Regulations0000-1999Regulation 1204Subsection 1204(1)Paragraph 1204(1)(b)
MEO — Serviços de Comunicações e Multimédia SA v. Autoridade Tributária e Aduaneira, ECLI:EU:C:2018:942 (ECJ (5th Chamber)) Tax TopicsExcise Tax ActSection 123Subsection 123(1)Consideration
National Car Parks Ltd v Revenue and Customs, [2019] EWCA Civ 854 Tax TopicsExcise Tax ActSection 123Subsection 123(1)Consideration
consignment
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GST/HST Info Sheet GI-009 November 2004 Tax TopicsExcise Tax Act161-180Section 177Subsection 177(1)
construction
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22 November 2011 External T.I. 2011-0404021E5 F - Revenu des entrepreneurs Tax TopicsIncome Tax Act1-20Section 9Timing
9 November 2016 External T.I. 2014-0537121E5 F - Overseas employment tax credit Tax TopicsIncome Tax Act121-130Section 122.3Subsection 122.3(1)Paragraph 122.3(1)(b)Subparagraph 122.3(1)(b)(i)Clause 122.3(1)(b)(i)(B)
1096288 Ontario Limited v. Canada, 2010 FCA 332 Tax TopicsExcise Tax ActSection 123Subsection 123(1)BuilderParagraph (a)subparagraph (a)(iii)
5 February 2013 External T.I. 2012-0465591E5 F - Form T5018 Tax TopicsIncome Tax Regulations0000-1999Regulation 238Subsection 238(1)
constructive receipt
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14 May 2012 Internal T.I. 2010-0367831I7 F - Régime de pension étranger. France Tax TopicsIncome Tax Act1-20Section 5Subsection 5(1)
consume
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Blue Wave Seafoods Inc. v. Canada, 2006 DTC 6155, 2006 FCA 81 Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Scientific Research & Experimental Development
consumption
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Sun Microsystems of Canada Inc. v. Ontario (Finance), 2007 CanLII 4786 (ON SC) Tax TopicsExcise Tax Act141-160Section 141.01Subsection 141.01(2)
contemplation
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Canada Trustco Mortgage Co., v. The Queen, 2005 DTC 5523, [2005] 2 S.C.R. 601, 2005 SCC 54 Tax TopicsIncome Tax Act241-260Section 248(2)-(41)Subsection 248(10)
contingent liability
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Mandel v. The Queen, 78 DTC 6518, [1978] CTC 780 (FCA), briefly aff'd 80 DTC 6148, [1980] CTC 130, [1980] 1 S.C.R. 318 Tax TopicsIncome Tax Act1-20Section 13Subsection 13(21)Undepreciated Capital CostA
Wawang Forest Products Ltd. v. The Queen, 2001 DTC 5212, 2001 FCA 80 Tax TopicsIncome Tax Act1-20Section 18Subsection 18(1)Paragraph 18(1)(a)Incurring of Expense
contingent right
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10 February 2017 Ruling 162056 Tax TopicsExcise Tax ActSection 123Subsection 123(1)Debt Security
contract of carriage
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Montecristo Jewellers Inc. v. The Queen, 2019 TCC 31 Tax TopicsExcise Tax ActSchedulesSchedule VIPart VSection 12Paragraph 12(a)
contributed
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26 June 2012 External T.I. 2011-0417391E5 F - Bien remis à une fiducie Tax TopicsIncome Tax Act101-110Section 108Subsection 108(1)Testamentary Trust
control
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Scandia Plate Ltd. v. The Queen, 83 DTC 5009, [1982] CTC 431 (FCTD) Tax TopicsIncome Tax Act121-130Section 125Subsection 125(1)
Hudson's Investment Co. (London) Ltd. v. MNR, 68 DTC 83 (TAB) Tax TopicsIncome Tax Act241-260Section 251Subsection 251(5)Paragraph 251(5)(b)
International Iron & Metal Co. Ltd. v. Minister of National Revenue, 72 DTC 6205, [1972] CTC 242, [1974] SCR 898, aff'g 69 DTC 5445, [1969] CTC 668 (Ex Ct) Tax TopicsIncome Tax Act241-260Section 256Subsection 256(1)Paragraph 256(1)(b)
Buckerfield's Ltd. v. MNR, 64 D.T.C 5301 (Ex Ct) Tax TopicsIncome Tax Act241-260Section 256Subsection 256(1)Paragraph 256(1)(b)
convention
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Shaver v. The Queen, 2003 DTC 2112, 2004 TCC 10 Tax TopicsIncome Tax Act1-20Section 20(3)-(29)Subsection 20(10)
Spectron Computer Corp. v. MNR, 93 DTC 1473 (TCC) Tax TopicsIncome Tax Regulations2000-3999Regulation 2902
corporation
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Hague v. Cancer Relief & Research Institute, [1939] 4 DLR 191 (Man. K.B.) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Corporation
Holiday Luggage Mfg. Co. Inc. v. The Queen, 86 DTC 6601, [1987] 1 CTC 23 (FCTD) Tax TopicsIncome Tax Act241-260Section 256Subsection 256(1)Paragraph 256(1)(d)
cost
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Water's Edge Village Estates (Phase II) Ltd. v. Canada, 2002 DTC 7172, 2002 FCA 291 Tax TopicsIncome Tax Act1-20Section 13Subsection 13(21)Undepreciated Capital CostA
The Queen v. Stirling, 85 DTC 5199, [1985] 1 CTC 275 (FCA) Tax TopicsIncome Tax Act41-60Section 54Adjusted Cost Base
Bodrug Estate v. The Queen, 90 DTC 6521 (FCTD), aff'd 91 DTC 5621 (FCA) Tax TopicsIncome Tax Act41-60Section 54Adjusted Cost Base
4 June 2014 External T.I. 2013-0513761E5 - Meaning of "cost" in determining "equity amount" Tax TopicsIncome Tax Act1-20Section 18(2)-(13)Subsection 18(5)Equity AmountParagraph (c)
Coast Capital Savings Credit Union v. Canada, 2016 FCA 181 Tax TopicsIncome Tax Act111-120Section 116Subsection 116(5)
14 March 2016 Internal T.I. 2015-0609671I7 - Earnout, Amalgamation, Cost of Shares and ECE Tax TopicsIncome Tax Act41-60Section 54Adjusted Cost Base
18 May 2017 Roundtable, 2017-0692361C6 - CLHIA 2017 Q4 - Gift of a life insurance policy Tax TopicsIncome Tax Act241-260Section 248(2)-(41)Subsection 248(36)
24 May 2013 External T.I. 2013-0487581E5 F - Nature d'un bien acquis pour la revente Tax TopicsIncome Tax Act1-20Section 10Subsection 10(1.01)
Devon Canada Corporation v. The Queen, 2018 TCC 170, 2018 TCC 170 Tax TopicsIncome Tax Act1-20Section 14Subsection 14(5)Eligible Capital Expenditure
7 October 2011 Roundtable, 2011-0399441C6 F - T1135 - coût indiqué d'une assurance-vie Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Cost AmountParagraph (f)
7 October 2011 Roundtable, 2011-0408351C6 F - Honoraire d'évaluation d'une police d'assurance Tax TopicsIncome Tax Act141-160Section 148Subsection 148(9)Adjusted Cost BasisA
counter letter
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5 April 2013 External T.I. 2012-0471151E5 F - Binding Agreement Tax TopicsIncome Tax Act1-20Section 9Computation of Profit
coupon
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Tele-Mobile Company Partnership v. The Queen, 2012 TCC 256, aff'd 2013 FCA 149 Tax TopicsExcise Tax Act181-200Section 181Subsection 181(3)
course
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Abdalla v. The Queen, 2011 DTC 1247 [at 1412], 2011 TCC 328 (Informal Procedure) Tax TopicsIncome Tax Act111-120Section 118.5Subsection 118.5(1)
Fortnum v. The Queen, 2018 TCC 126 (Informal Procedure) Tax TopicsIncome Tax Act111-120Section 118.5Subsection 118.5(1)Paragraph 118.5(1)(b)
credit
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La Compagnie Minière Québec Cartier v. M.N.R., 84 DTC 1348 (TCC) Tax TopicsIncome Tax Act201-220Section 212Subsection 212(1)
Richard Lewin Re: The J.J. Herbert Family Trust #1 v. The Queen, 2011 DTC 1354 [at 1979], 2011 TCC 476, aff'd 2013 DTC 5006 [at 5525], 2012 FCA 279 [but overridden by s. 214(3)(f)(i)(C)] Tax TopicsIncome Tax Act201-220Section 212Subsection 212(1)
Canada v. Gillette Canada Inc., 2003 DTC 5078, 2003 FCA 22 Tax TopicsIncome Tax Act201-220Section 212(2)-(14)Subsection 212(13.1)Paragraph 212(13.1)(b)
North Shore Power Group Inc. v. Canada, 2018 FCA 9 Tax TopicsExcise Tax Act221-240Section 232Subsection 232(2)
Vega International Car Transport and Logistic — Trading GmbH v. Dyrektor Izby Skarbowej w Warszawie, ECLI:EU:C:2019:412 (European Court of Justice, 8th Chamber) Tax TopicsExcise Tax ActSection 123Subsection 123(1)Financial ServiceParagraph (g)
credit agreement
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24 January 2018 Ruling 156434 Tax TopicsExcise Tax ActSection 123Subsection 123(1)Debt Security
credit note
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North Shore Power Group Inc. v. The Queen, 2017 TCC 1, rev'd 2018 FCA 9 Tax TopicsExcise Tax Act221-240Section 232Subsection 232(3)
credited
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12 June 1996 T.I. 961979 Tax TopicsIncome Tax Act201-220Section 212Subsection 212(1)
Crown agency
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Omers Realty Corporation v. Ontario (Finance), 2012 ONCA 400 Tax TopicsOther Legislation/ConstitutionOntarioLand Transfer Tax ActSubsection 2(8)
Laval Technopole v. Agence du revenu du Québec, 2018 QCCQ 6352 Tax TopicsIncome Tax Act201-220Section 212(2)-(14)Subsection 212(3)Fully exempt interestParagraph (a)Subparagraph (a)(iii)