Words and Phrases - "carrying on business"

a
88
b
44
c
80
d
53
e
38
f
31
g
19
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
76
s
90
t
47
u
16
v
9
w
23
y
2

Friesen v. Canada, 95 DTC 5551, [1995] 3 S.C.R. 103

Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business
s. 10(1) applied to an adventure in the nature of trade even if that deemed business was not “carried on”

In finding that a decline in the value of a property that was held as an adventure in the nature of trade and not as stock-in-trade of a real...

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Words and Phrases
carrying on business
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 10 - Subsection 10(1) loss recognized on decline in value of land held as an adventure 142
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Inventory property held in an adventure was inventory 83
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Real Estate undeveloped land held in speculative venture 142
Tax Topics - Statutory Interpretation - Certainty clear language and detailed provisions not to be qualified by unexpressed exceptions derived from views as to a provision's purpose 97
Tax Topics - Statutory Interpretation - Drafting Style 95
Tax Topics - Statutory Interpretation - Inserting Words interpretation should not effectively add words 104
Tax Topics - Statutory Interpretation - Ordinary Meaning common usage of a technical term given weight 80
Tax Topics - Statutory Interpretation - Resolving Ambiguity 97
Tax Topics - Income Tax Act - Section 45 - Subsection 45(1) - Paragraph 45(1)(a) property not generating income does not convert to capital property unless s. 13(7) or 45(1) applies 209