Words and Phrases - "in the course of"

a
78
b
38
c
68
d
47
e
32
f
30
g
16
h
10
i
70
j
2
k
2
l
30
m
49
n
22
o
35
p
75
q
2
r
69
s
76
t
44
u
12
v
8
w
19
y
2

28 April 2004 Internal T.I. 2004-0066991I7 F - Paiement incitatif

Summary Under
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x)
incentive payments received from broker to purchase an exempt life insurance policy were received “in the course of earning income from … property” (the policy)

As an incentive for the sale of exempt life insurance policies (having a savings and investment component) a life insurance brokers would pay to...

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Words and Phrases
in the course of in the course of earning income from … property
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Property property “includes practically any type of economic interest” 142
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose per MacIntyre, life insurance premiums are not deductible from business income 192

MNR v. Yonge-Eglinton Building Ltd., 74 DTC 6180, [1974] CTC 209 (FCA)

Summary Under
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(e)

In connection with the interim construction of a building, the taxpayer agreed in 1962 to pay interest on the borrowed money at a rate of 9%, plus...

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Words and Phrases
commission in the course of

Higgs v. Olivier (1952), 33 TC 136 (C.A.)

Summary Under
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x)

Before going on to find that a lump sum received by an actor in consideration for his covenant not to exercise his vocation for a period of 18...

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Words and Phrases
in the course of

Blok-Andersen v. MNR, 72 DTC 6309, [1972] CTC 338 (FCTD)

Summary Under
Tax Topics - Income Tax Act - Section 112 - Subsection 112(2.1)

In the course of considering a submission that s. 85B(1)(B) of the pre-1972 Act (now s. 12(1)(b)) did not apply to an adventure in the nature of...

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Words and Phrases
in the course of