Words and Phrases - D

a
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b
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c
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d
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e
38
f
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g
18
h
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i
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j
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l
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m
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n
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Table of Contents

day camp (1)
dealer (1)
debenture (2)
debt (21)
decision (1)
deducted (4)
delivered (1)
delivery (3)
dependent (1)
deposit (6)
derived (11)
desire (1)
directly (2)
dispose (2)
dividend (9)
don (1)
drug (1)
due (2)
during (2)
duties (1)

Words and Phrases

day camp
Full Title Topic
15 October 2003 External T.I. 2003-0014535 F - FRAIS DE GARDE D'ENFANTS Tax Topics›Income Tax Act›61-80›Section 63›Subsection 63(3)›Child Care Expense›Paragraph (d)
de jure control
Full Title Topic
11 May 2017 Internal T.I. 2016-0665931I7 - Related to participating employer Tax Topics›Income Tax Act›241-260›Section 251›Subsection 251(2)›Paragraph 251(2)(b)›Subparagraph 251(2)(b)(i)
14 June 2010 Internal T.I. 2010-0366611I7 F - Determination of CCPC Status Tax Topics›Income Tax Act›121-130›Section 125›Subsection 125(7)›Canadian-Controlled Private Corporation›Paragraph (b)
dealer
Full Title Topic
2441-0946 Québec Inc. (c.b.a., Insta-chèques) v. Agence du revenu du Québec, 2017 QCCA 1491 Tax Topics›Excise Tax Act›141-160›Section 149›Subsection 149(1)›Paragraph 149(1)(a)›Subparagraph 149(1)(a)(iii)
debenture
Full Title Topic
Lemon v. Austin Friars Investment Trust Ltd., [1926] 1 Ch 1 (CA) Tax Topics›Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(11)›Investment Contract
Acmetrack Ltd. v. Bank Canadian National (1984), 4 PPSAC 199 (Ont CA) Tax Topics›Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(11)›Investment Contract
debentures or similar obligations
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)
debt
Full Title Topic
Lyall & Sons Construction Co. v. Baker, [1933] 2 DLR 264 (Ont CA) Tax Topics›Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(11)›Investment Contract
Noble v. Lashbrook, 40 DLR 93, [1918] 1 WWR 918 (Sask CA) Tax Topics›Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(11)›Investment Contract
Guay v. R., 75 DTC 5090, [1975] C.T.C. 150 (FCTD) Tax Topics›Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(11)›Investment Contract
Walsh Estate v. Minister of Finance (B.C.), [1979] CTC 251, at 257 (BCSC) Tax Topics›Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(11)›Investment Contract
Fingold v. MNR, 92 DTC 2011, [1992] 2 CTC 2393 (TCC) Tax Topics›Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(11)›Investment Contract
Cloutier-Hunt v. The Queen, 2007 DTC 947, 2007 TCC 345 (Informal Procedure) Tax Topics›Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(11)›Investment Contract
Delle Donne v. The Queen, 2015 TCC 150 Tax Topics›Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(11)›Investment Contract
Barejo Holdings ULC v. The Queen, 2015 DTC 1216 [at 1405], 2015 TCC 274, aff'd on other grounds 2016 FCA 304 Tax Topics›Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(11)›Investment Contract
Tonolli Canada Ltd. v. Minister of National Revenue, 91 DTC 520, [1991] 1 CTC 2607 (TCC) Tax Topics›Income Tax Act›1-20›Section 15›(1.1)-(9)›Subsection 15(2)
Gibraltar Mines Ltd. v. The Queen, 83 DTC 5294, [1983] CTC 261 (FCA) Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›(d)-(l)›Paragraph 20(1)(l)
24 March 2005 Internal T.I. 2005-0115921I7 - Specified debt obligations & loan originating cost Tax Topics›Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(11)›Investment Contract
4 February 2015 External T.I. 2015-0565741E5 - Canadian-controlled private corporation Tax Topics›Income Tax Act›241-260›Section 256›Subsection 256(6)
5 November 2013 External T.I. 2013-0501241E5 F - Application of subsection 39(2) Tax Topics›Income Tax Act›21-40›Section 39›Subsection 39(2)
6 April 1993 T.I. (Tax Window, No. 30, p. 5, ¶2493) Tax Topics›Income Tax Act›41-60›Section 50›Subsection 50(1)
28 January 2016 External T.I. 2015-0617771E5 F - Bump calculation Tax Topics›Income Tax Act›81-100›Section 88›Subsection 88(1)›Paragraph 88(1)(d)›Subparagraph 88(1)(d)(i)
Colin Campbell, "Liability for the Tax on SIFT Partnerships: A Rejoinder", 2011 Canadian Tax Journal, Vol 59, p. 709: Tax Topics›Income Tax Act›221-240›Section 222›Subsection 222(1)›Tax debt
Hokhold v. Canada, 2018 FCA 163 Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›(m)-(p)›Paragraph 20(1)(p)›Subparagraph 20(1)(p)(i)
Moose Factory Restaurant Properties Ltd. v. The Queen, 2019 TCC 156 Tax Topics›Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(11)›Investment Contract
Barejo Holdings ULC v. Canada, 2020 FCA 47 Tax Topics›Income Tax Act›81-100›Section 94.1›Subsection 94.1(1)›Paragraph 94.1(1)(a)
Canada (Attorney General) v 18335898 Alberta Ltd (Whitecap Energy Inc), 2023 ABKB 357 Tax Topics›Other Legislation/Constitution›Federal›Canada Business Corporations Act›Section 209›Subsection 209(6)
17 October 2002 Internal T.I. 2002-0159107 F - SALAIRE PAYE D'AVANCE Tax Topics›Income Tax Act›1-20›Section 5›Subsection 5(1)
debt obligation
Full Title Topic
19 April 2022 Internal T.I. 2020-0873571I7 - CERS Interest paid on a debt obligation as qualifying rent expense Tax Topics›Income Tax Act›121-130›Section 125.7›Subsection 125.7(1)›Qualifying Rent Expense›Variable A›Paragraph (b)›Subparagraph (b)(i)›Clause (b)(i)(A)
decision
Full Title Topic
Prince v. Canada (National Revenue), 2019 FC 348, aff'd 2020 FCA 32 Tax Topics›Other Legislation/Constitution›Federal›Federal Courts Act›Section 18.1›Subsection 18.1(3)
deducted
Full Title Topic
Dominion of Canada General Insurance Co. v. The Queen, 86 DTC 6154, [1986] 1 CTC 423 (FCA) Tax Topics›Income Tax Act›1-20›Section 12›Subsection 12(1)›(e)-(x)›Paragraph 12(1)(e)
Sears Canada Inc. v. The Queen, 89 DTC 5039, [1989] 1 CTC 128 (FCA) Tax Topics›Income Tax Act›1-20›Section 12›Subsection 12(1)›(e)-(x)›Paragraph 12(1)(e)
Dubawn Holdings Inc. v. The Queen, 94 DTC 1252, [1994] 1 CTC 2527 (TCC) Tax Topics›Income Tax Act›1-20›Section 12›Subsection 12(1)›(e)-(x)›Paragraph 12(1)(e)
Prince Albert Pulp Co. Ltd. v. The Queen, 92 DTC 6189, [1992] 1 CTC 262 (FCA) Tax Topics›Income Tax Act›1-20›Section 13›(1)-(16)›Subsection 13(7.1)
defeasible
Full Title Topic
The Queen v. Boger Estate, 93 DTC 5276, [1993] 2 CTC 81 (FCA) Tax Topics›Income Tax Act›101-110›Section 108›Subsection 108(1)›Trust›Paragraph (g)
deliberate
Full Title Topic
Revenue and Customs v Tooth, [2021] UKSC 17 Tax Topics›Income Tax Act›141-160›Section 152›Subsection 152(4)›Paragraph 152(4)(a)›Subparagraph 152(4)(a)(i)
delivered
Full Title Topic
Rolling v. Willann Investments Ltd. (1989), 63 DLR (4th) 760 (Ont CA) Tax Topics›Income Tax Act›241-260›Section 248›(2)-(41)›Subsection 248(7)
delivery
Full Title Topic
Jayco, Inc. v. The Queen, 2018 TCC 34 Tax Topics›Excise Tax Act›141-160›Section 142›Subsection 142(1)›Paragraph 142(1)(a)
Montecristo Jewellers Inc. v. The Queen, 2019 TCC 31, aff'd 2020 FCA 12 Tax Topics›Excise Tax Act›141-160›Section 142›Subsection 142(1)›Paragraph 142(1)(a)
Montecristo Jewellers Inc. v. Canada, 2020 FCA 12 Tax Topics›Excise Tax Act›141-160›Section 142›Subsection 142(1)›Paragraph 142(1)(a)
density rights
Full Title Topic
GST/HST Memorandum 19.5 "Land and Associated Real Property" October 2001 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Real Property
dependent
Full Title Topic
24 June 2005 External T.I. 2005-0126251E5 F - Montants alloués pour personne handicapée Tax Topics›Income Tax Act›111-120›Section 118›Subsection 118(6)
dependent for support
Full Title Topic
16 October 2003 Internal T.I. 2003-0032537 F - EQUIVALENT POUR PERSONNE Tax Topics›Income Tax Act›111-120›Section 118›Subsection 118(1)›Paragraph 118(1)(b)
deposit
Full Title Topic
Casa Blanca Homes Ltd. v. The Queen, 2013 TCC 338 (Informal Procedure) Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Debt Security
Tendances et Concepts Inc. c. La Reine, 2011 TCC 141 (Informal Procedure) Tax Topics›Excise Tax Act›161-180›Section 168›Subsection 168(9)
Air Canada v. Min. of Fin. for B.C., [1981] 2 WWR 97 (BCCA) Tax Topics›Income Tax Act›201-220›Section 204›Qualified Investment›Paragraph (a)
Elson v. Prices Taylors, Ltd. (1962), 40 TC 671 (Ch. D.) Tax Topics›Income Tax Act›1-20›Section 9›Timing
North Shore Power Group Inc. v. The Queen, 2017 TCC 1, rev'd 2018 FCA 9 Tax Topics›Excise Tax Act›161-180›Section 168›Subsection 168(9)
International Hi-tech Industries Inc. v. The Queen, 2018 TCC 240 Tax Topics›Excise Tax Act›161-180›Section 168›Subsection 168(9)
derived
Full Title Topic
Gilhooly v. MNR, [1945] CTC 203, [1941-1946] DTC 725 (Ex Ct) Tax Topics›Income Tax Act›101-110›Section 108›Subsection 108(5)›Paragraph 108(5)(a)
Commissioners of Taxation v. Kirk, [1900] A.C. 588 (PC) Tax Topics›Income Tax Regulations›0000-1999›Regulation 402›Subsection 402(3)
MNR v. Hollinger North Shore Exploration Co., 63 DTC 1031 (SCC) Tax Topics›Income Tax Regulations›0000-1999›Regulation 402›Subsection 402(4)
Westar Mining Ltd.v. The Queen, 92 DTC 6358, [1992] 2 CTC 11 (FCA) Tax Topics›Income Tax Regulations›0000-1999›Regulation 402›Subsection 402(4)
Garcia v. The Queen, 2007 DTC 1593, 2007 TCC 548 (Informal Procedure) Tax Topics›Treaties›Income Tax Conventions›Article 15
Jared A. Mackey, "Canada Revenue Agency Views on Taxable Canadian Property Determinations Involving Subsidiaries", Tax Topics (Wolters Kluwer), No. 2315, July 21, 2016 p. 1 Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Taxable Canadian Property›Paragraph (d)
Kemp v. MNR, [1947] CTC 343, 3 DTC 1078, [1946-1948] DTC 1078 (Ex Ct) Tax Topics›Income Tax Act›101-110›Section 108›Subsection 108(5)›Paragraph 108(5)(a)
Jack Silverson, Bill Corcoran, "Issues Affecting Investments by Canadian Pension Plans in Private Equity, Infrastructure and Real Estate in Canada, the USA and Europe", 2016 Conference Report (Canadian Tax Foundation),15:1-40 Tax Topics›Income Tax Act›141-160›Section 149›Subsection 149(1)›Paragraph 149(1)(o.2)›Subparagraph 149(1)(o.2)(iii)
Resource Capital Fund IV LP v Commissioner of Taxation, [2018] FCA 41 (Federal Court of Australia), rev'd on various grounds [2019] FCAFC 51 Tax Topics›Income Tax Act›111-120›Section 115›Subsection 115(1)›Paragraph 115(1)(a)›Subparagraph 115(1)(a)(ii)
Apex City Homes Limited Partnership v. The Queen, 2018 TCC 247 (Informal Procedure) Tax Topics›Income Tax Regulations›0000-1999›Regulation 238›Subsection 238(2)
Exxonmobil Canada Ltd. v. The Queen, 2019 TCC 108 Tax Topics›Income Tax Regulations›0000-1999›Regulation 1204›Subsection 1204(3)›Paragraph 1204(3)(a)
derived directly or indirectly
Full Title Topic
10 January 2020 External T.I. 2019-0819431E5 - TOSI Tax Topics›Income Tax Act›111-120›Section 120.4›Subsection 120.4(1)›Excluded Amount›Paragraph (e)›Subparagraph (e)(ii)
designation
Full Title Topic
Her Majesty the Queen, Appellant v. Nassau Walnut Investments Inc., Respondent, 97 DTC 5051, [1998] 1 CTC 33 (FCA) Tax Topics›Income Tax Act›41-60›Section 55›Subsection 55(5)›Paragraph 55(5)(f)
16 June 2014 STEP Roundtable, 2014-0522991C6 - Safe Income Tax Topics›Income Tax Act›41-60›Section 55›Subsection 55(2.1)›Paragraph 55(2.1)(c)
St. Benedict Catholic Secondary School Trust v. Canada, 2022 FCA 125 Tax Topics›Income Tax Act›1-20›Section 13›Subsection 13(21)›Undepreciated Capital Cost›E
desire
Full Title Topic
Jones v. The Queen, 96 DTC 6016 (FCA) Tax Topics›Income Tax Act›41-60›Section 56›Subsection 56(2)
determinable
Full Title Topic
27 August 2014 External T.I. 2014-0529221E5 F - Changement de méthode pour déclarer un gain Tax Topics›Income Tax Act›201-220›Section 220›Subsection 220(3.2)
2015 Ruling 2015-0589471R3 - Earnout Tax Topics›Income Tax Act›1-20›Section 12›Subsection 12(1)›(e)-(x)›Paragraph 12(1)(g)
directly
Full Title Topic
D.MNR for Customs and Excise v. Amoco Canada Petroleum Co. Ltd., 86 DTC 6008, [1986] 1 CTC 124 (FCA) Tax Topics›Income Tax Regulations›4000-5999›Regulation 5202›Cost of Manufacturing and Processing Capital
Lomex Inc. v. MNR, 92 DTC 2253, [1992] 2 CTC 2678, [1992] 1 CTC 2731, [1992] DTC 2246 (TCC) Tax Topics›Income Tax Regulations›4000-5999›Regulation 5202›Qualified Activities
directly or indirectly
Full Title Topic
Joint Committee, "Small Business Deduction Rules under Section 125 of the Income Tax Act - Follow-Up to Our Meeting with Canada Revenue Agency", 2 June 2017 Joint Committee Submission to Finance respecting the Small Business Deduction, appending Submission to Randy Hewlett of the Income Tax Rulings Directorate dated 14 February 2017 Tax Topics›Income Tax Act›121-130›Section 125›Subsection 125(7)›Specified Corporate Income›Paragraph (a)›Subparagraph (a)(i)
Resource Capital Fund IV LP v Commissioner of Taxation, [2018] FCA 41 (Federal Court of Australia), rev'd on various grounds [2019] FCAFC 51 Tax Topics›Income Tax Act›111-120›Section 115›Subsection 115(1)›Paragraph 115(1)(a)›Subparagraph 115(1)(a)(ii)
Louie v. The Queen, 2018 TCC 225, rev'd in part on "advantage" issue (for subsequent years) 2019 FCA 255 Tax Topics›Income Tax Act›201-220›Section 207.01›Subsection 207.01(1)›Advantage›Paragraph (b)›Subparagraph (b)(i)
directly related
Full Title Topic
Armada Equipment Corporation v. The Queen, 2007 DTC 879, 2007 TCC 260 (Informal Procedure) Tax Topics›Income Tax Regulations›2000-3999›Regulation 2900›Subsection 2900(2)
30 September 2013 Internal T.I. 2012-0439661I7 - Income earmarked for future use & 95(2)(a)(i) Tax Topics›Income Tax Act›81-100›Section 95›Subsection 95(2)›Paragraph 95(2)(a)›Subparagraph 95(2)(a)(i)
directory provision
Full Title Topic
9118-5322 Québec inc. v. The Queen, 2018 CCI 96 Tax Topics›Excise Tax Act›241-260›Section 254›Subsection 254(4)›Paragraph 254(4)(c)
disability
Full Title Topic
GST/HST Memorandum 21-2 “Residential Care Services” January 2019 Tax Topics›Excise Tax Act›Schedules›Schedule V›Part IV›Section 2
GST/HST Memorandum 21-3 Respite Care Services January 2019 Tax Topics›Excise Tax Act›Schedules›Schedule V›Part IV›Section 3
disbursement
Full Title Topic
The Queen v. Esskay Farms Ltd., 76 DTC 6010, [1976] CTC 24 (FCTD) Tax Topics›Income Tax Act›241-260›Section 246›Subsection 246(1)
disclaimer
Full Title Topic
Murphy Estate v. The Queen, 2015 TCC 8 Tax Topics›General Concepts›Effective Date
Biderman v. The Queen, 2000 DTC 6149, 2001 FCA 269 (FCA) Tax Topics›Income Tax Act›241-260›Section 248›(2)-(41)›Subsection 248(8)›Paragraph 248(8)(b)
Elie Roth, Tim Youdan, Chris Anderson, Kim Brown, "Taxation of Beneficiaries Resident in Canada", Chapter 4 of Canadian Taxation of Trusts (Canadian Tax Foundation), 2016. Tax Topics›Income Tax Act›241-260›Section 248›(2)-(41)›Subsection 248(8)›Paragraph 248(8)(b)
Lewski v Commissioner of Taxation, [2017] FCAFC 145 Tax Topics›Income Tax Act›241-260›Section 248›(2)-(41)›Subsection 248(8)›Paragraph 248(8)(b)
discretion
Full Title Topic
3 February 2003 Internal T.I. 2002-0168317 F - PAIEMENT DE DEPENSES Tax Topics›Income Tax Act›41-60›Section 56.1›Subsection 56.1(4)›Support Amount
dispose
Full Title Topic
The Queen v. Cie Imm. BCN Ltée, 79 DTC 5068, [1979] CTC 71, [1979] 1 S.C.R. 865 Tax Topics›Income Tax Act›1-20›Section 13›Subsection 13(21)›Disposition of Property
Greiner v. The Queen, 84 DTC 6073, [1984] CTC 92 (FCA) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Disposition
disposition
Full Title Topic
Olympia and York Developments Ltd. v. The Queen, 80 DTC 6184, [1980] CTC 265 (FCTD) Tax Topics›Income Tax Act›1-20›Section 13›Subsection 13(21)›Disposition of Property
Borstad Welding Supplies (1972) Ltd. v. The Queen, 93 DTC 5457, [1993] 2 CTC 266 (FCTD) Tax Topics›Income Tax Act›1-20›Section 13›Subsection 13(21)›Disposition of Property
Hewlett Packard (Canada) Ltd. v. Canada, 2004 DTC 6498, 2004 FCA 240 Tax Topics›Income Tax Act›1-20›Section 13›Subsection 13(21)›Disposition of Property
The Queen v. Harvey, 83 DTC 5098, [1983] CTC 63 (FCTD) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Disposition
In re Barne Crown Ltd., [1995] 1 WLR 147 (Ch. D.) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Disposition
Quincaillerie Laberge Inc. v. The Queen, 95 DTC 155 (TCC) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Disposition
The Queen v. Golden et al., 86 DTC 6138, [1986] 1 CTC 274, [1986] 1 SCR 209 Tax Topics›Income Tax Act›61-80›Section 68
Buccini v. Canada, 2000 DTC 6685 (FCA) Tax Topics›Income Tax Act›1-20›Section 7›Subsection 7(1)›Paragraph 7(1)(b)
17 February 2016 External T.I. 2015-0608261E5 - Splitting of a Multiple Life Insurance Policy Tax Topics›Income Tax Act›141-160›Section 148›Subsection 148(9)›Disposition
disposition to
Full Title Topic
Gwendolyn Watson, "The Foreign Affiliate Surplus Reclassification Rule", Canadian Tax Journal (Canadian Tax Foundation) (2019) 67:4, 1233-66 Tax Topics›Income Tax Regulations›4000-5999›Regulation 5907›Subsection 5907(2.02)
dissolution
Full Title Topic
Michael Kandev, Olivia Khazam, "Was there a ‘Liquidation and Dissolution’? A (Corporate) Existential Question", International Tax (Wolters Kluwer CCH), No. 118, June 2021, pp. 8-9 Tax Topics›Income Tax Act›81-100›Section 88›Subsection 88(3.1)
distribute
Full Title Topic
McKenzie v. The Queen, 2011 DTC 1216 [at 1274], 2011 TCC 289 Tax Topics›Income Tax Act›101-110›Section 106›Subsection 106(3)
Chan v. The Queen, 2001 DTC 5570, 2001 FCA 302 Tax Topics›Income Tax Act›101-110›Section 107›Subsection 107(2)
Tory Estate v. M.N.R., 73 DTC 5354, [1973] CTC 434 (FCA), briefly aff'd 76 DTC 6312, [1976] CTC 415 (SCC) Tax Topics›Income Tax Act›81-100›Section 88›Subsection 88(1)
8 October 2010 Roundtable, 2010-0373611C6 F - Certificat avant distribution Tax Topics›Income Tax Act›141-160›Section 159›Subsection 159(2)
distributed
Full Title Topic
McKenzie v. The Queen, 2011 DTC 1216 [at 1274], 2011 TCC 289 Tax Topics›General Concepts›Payment & Receipt
distribution
Full Title Topic
Stursberg v. The Queen, 93 DTC 5271, [1993] 2 CTC 76 (FCA) Tax Topics›Income Tax Act›41-60›Section 53›Subsection 53(2)›Paragraph 53(2)(c)›Subparagraph 53(2)(c)(v)
Repsol Canada Ltd. v. The Queen, 2015 TCC 21, aff'd 2017 FCA 193 Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 1
19 December 2013 External T.I. 2013-0503481E5 - Distribution of property by a trust Tax Topics›Income Tax Act›101-110›Section 107›Subsection 107(2)
Canada v. Repsol Energy Canada Ltd., 2017 FCA 193 Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 1›Paragraph 1(n)
Grenon v. The Queen, 2021 TCC 30 Tax Topics›Income Tax Regulations›4000-5999›Regulation 4801›Paragraph 4801(a)›Subparagraph 4801(a)(i)›Clause 4801(a)(i)(A)
10 October 2003 Roundtable, 2003-0035665 F - TRANSFER D'UNE POLICE D'ASSURANCE-VIE Tax Topics›Income Tax Act›141-160›Section 148›Subsection 148(7)
dividend
Full Title Topic
Guilder News Co. (1963) Ltd. v. MNR, 73 DTC 5048, [1973] CTC 1 (FCA) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Dividend
The Queen v. Cranswick, 82 DTC 6073, [1982] CTC 69 (FCA) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Dividend
Cangro Resources Ltd. v. MNR, 67 DTC 582 (TAB) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Dividend
Memec plc v. IRC, [1998] BTC 251, [1998] EWCA Civ 941 (CA) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Dividend
Capancini v. The Queen, 2010 DTC 1394 [at 4569], 2010 TCC 581 (Informal Procedure) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Dividend
Ahmad v. The Queen, 2013 DTC 1112 [at 601], 2013 TCC 127 (Informal Procedure) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Dividend
Cangro Resources Ltd. v. MNR, 67 DTC 582 (TAB) Tax Topics›Income Tax Act›81-100›Section 90›Subsection 90(1)
Tina Korovilas, Drew Morier, "Non-Corporate Vehicles in the Foreign Affiliate Context", 2018 Conference Report (Canadian Tax Foundation), 20:1 – 114 Tax Topics›Income Tax Act›81-100›Section 90›Subsection 90(1)
9 May 2002 Internal T.I. 2002-0135307 F - Application du paragraphe 39(2) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Dividend
doctrine of merger
Full Title Topic
Devon Canada Corporation v. The Queen, 2018 TCC 170 Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Disposition
don
Full Title Topic
16 April 2013 External T.I. 2013-0477981E5 F - Interpretation of Gift Tax Topics›Income Tax Act›111-120›Section 118.1›Subsection 118.1(1)›Total Charitable Gifts
donative intent
Full Title Topic
Cassan v. The Queen, 2017 TCC 174 Tax Topics›Income Tax Act›111-120›Section 118.1›Subsection 118.1(1)›Total Charitable Gifts
down payment
Full Title Topic
Tendances et Concepts Inc. c. La Reine, 2011 TCC 141 (Informal Procedure) Tax Topics›Excise Tax Act›161-180›Section 168›Subsection 168(9)
drug
Full Title Topic
Patterson Dental Canada Inc. v. The Queen, 2018 TCC 112, aff'd 2020 FCA 40 Tax Topics›Excise Tax Act›Schedules›Schedule VI›Part I›Section 2›Paragraph 2(e)
due
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The Queen v. Derbecker, 84 DTC 6549, [1984] CTC 606 (FCA) Tax Topics›Income Tax Act›21-40›Section 40›Subsection 40(1)›Paragraph 40(1)(a)›Subparagraph 40(1)(a)(iii)
Commissioner of Taxation v. Australian Building Systems Pty Ltd (In Liquidation), [2015] HCA 48 Tax Topics›Income Tax Act›141-160›Section 159›Subsection 159(2)
due diligence
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Ogden Palladium Services (Canada) Inc. v. The Queen, 2001 DTC 345 (TCC), briefly aff'd 2002 DTC 7378, 2002 FCA 336 Tax Topics›Income Tax Act›221-240›Section 227›Subsection 227(8)›Paragraph 227(8)(a)
Chiang v. The Queen, 2017 TCC 165 (Informal Procedure) Tax Topics›Income Tax Act›161-180›Section 162›Subsection 162(1)
Filiatrault c. La Reine, 2017 TCC 232 (Informal Procedure) Tax Topics›Excise Tax Act›261-280›Section 280›Subsection 280(1)
due diligence defence
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Agence du revenu du Québec v. Assurances générales Desjardins Inc., 2022 QCCA 57 Tax Topics›Income Tax Act›221-240›Section 227›Subsection 227(8)
due dispatch
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Opportunities for the Disabled Foundation v. Canada (National Revenue), 2016 FCA 94 Tax Topics›Income Tax Act›161-180›Section 165›Subsection 165(3)
during
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Thomson v. Minister of National Revenue, 2 DTC 812, [1946] SCR 209 Tax Topics›Income Tax Act›1-20›Section 2›Subsection 2(1)
Thomson v. Minister of National Revenue, 2 DTC 812, [1946] SCR 209 Tax Topics›Income Tax Act›241-260›Section 250
duties
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Gariépy c. La Reine, 2005 DTC 1744, 2005 TCC 318 (Informal Procedure) Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(h)