Words and Phrases - E

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Words and Phrases

educational institution
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Tarkowski v. The Queen, 2007 DTC 1555, 2007 TCC 632 (Informal Procedure) Tax TopicsIncome Tax Act111-120Section 118.5Subsection 118.5(1)
effectively connected
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Tech Mahindra Limited v Commissioner of Taxation, [2016] FCAFC 130 Tax TopicsTreatiesIncome Tax ConventionsArticle 12
ejusdem generis
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Lichtman v. The Queen, 2017 TCC 252 (Informal Procedure) Tax TopicsStatutory InterpretationNoscitur a Sociis
Walker v. Ritchie, 2006 SCC 45, [2006] 2 SCR 428 Tax TopicsStatutory InterpretationEjusdem Generis
emergency
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8 March 2018 CBA Commodity Tax Roundtable. Q. 17 Tax TopicsExcise Tax ActSchedulesSchedule VIPart V6.1
en vue de
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3295036 Canada Inc. v. Agence du revenu du Québec, 2018 QCCQ 8100 Tax TopicsIncome Tax Act241-260Section 248(2)-(41)Subsection 248(10)
enable
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Wunderlich v. The Queen, 2012 DTC 1040 [at 2676], 2011 TCC 539 (Informal Procedure) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Eligible Relocation
enforcement
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R. v. Jarvis, 2002 DTC 7547, 2002 SCC 73, [2002] 3 SCR 757 Tax TopicsIncome Tax Act221-240Section 231.1Subsection 231.1(1)
enjoyment
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Windrim v. The Queen, 91 DTC 5221 (FCTD) Tax TopicsIncome Tax Act41-60Section 54Principal Residence
Augart v. The Queen, 93 DTC 5205 (FCA) Tax TopicsIncome Tax Act41-60Section 54Principal Residence
Rachfalowski v. The Queen, 2008 DTC 3626, 2008 TCC 258 (Informal Procedure) Tax TopicsIncome Tax Act1-20Section 6Subsection 6(1)Paragraph 6(1)(a)
enterprise
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Thiel v. Federal Commissioner of Taxation, 90 A.TC 4717 (HC of A.) Tax TopicsTreatiesIncome Tax ConventionsArticle 3
14 December 2015 Internal T.I. 2014-0558661I7 - Application of Article V(9) to a partnership Tax TopicsTreatiesIncome Tax ConventionsArticle 5
Resource Capital Fund IV LP v Commissioner of Taxation, [2018] FCA 41 (Federal Court of Australia) Tax TopicsTreatiesIncome Tax ConventionsArticle 3
Wolf v. The Queen, 2018 TCC 84 Tax TopicsTreatiesIncome Tax ConventionsArticle 5
entertainment
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9 April 2018 External T.I. 2017-0714381E5 F - Application de l'article 67.1 Tax TopicsIncome Tax Act61-80Section 67.1Subsection 67.1(1)
entitlement
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Lewski v Commissioner of Taxation, [2017] FCAFC 145 Tax TopicsIncome Tax Act101-110Section 104Subsection 104(24)
entretenir
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Brandon (City) v. Canada, 2010 FCA 244 Tax TopicsStatutory InterpretationFrench and English Version
equipment
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Inflection Analytics Ltd. v. The Queen, 2015 DTC 1126 [at 786], 2015 TCC 129 (Informal Procedure) Tax TopicsIncome Tax Act21-40Section 37Subsection 37(8)Paragraph 37(8)(a)Subparagraph 37(8)(a)(ii)Clause 37(8)(a)(ii)(A)
equity
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8 January 2016 Internal T.I. 2015-0604491I7 - mandatory redeemable preferred shares Tax TopicsIncome Tax Act81-100Section 90Subsection 90(2)
establishment
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Caithkin Inc. v. The Queen, 2014 TCC 80, aff'd 2015 FCA 118 Tax TopicsExcise Tax ActSchedulesSchedule VPart IV2
event
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Cameco Corporation v. The Queen, 2018 TCC 195 Tax TopicsIncome Tax Act241-260Section 247NewSubsection 247(1)Transaction
evidenced in writing
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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)
excise tax
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Allstate Insurance Co. v. U.S., 419 F. 2d 409 (Ct. Cl. 1969) Tax TopicsIncome Tax Act121-130Section 126Subsection 126(7)Non-Business-Income Tax
exemption
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Hedges v. Canada, 2016 FCA 19 Tax TopicsExcise Tax ActSchedulesSchedule VIPart I2
exercisable
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26 May 2016 Internal T.I. 2016-0628741I7 - Interaction of s. 80 and s. 143.4 Tax TopicsIncome Tax Act141-160Section 143.4Subsection 143.4(1)Right to reduce
exercise
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Mitsui & Co. (Canada) Ltd. v. Royal Bank of Canada, [1995] 2 SCR 187 Tax TopicsIncome Tax Act41-60Section 49Subsection 49(1)
expenditure
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Alcatel Canada Inc. v. The Queen, 2005 DTC 387, 2005 TCC 149 Tax TopicsIncome Tax Act121-130Section 127Subsection 127(9)Qualified Expenditure
Cultures LaFlamme (1984) Inc. v. MNR, 93 DTC 603 (TCC) Tax TopicsIncome Tax Act121-130Section 127Subsection 127(9)Qualified Expenditure
Consoltex Inc. v. The Queen, 97 DTC 724 (TCC) Tax TopicsIncome Tax Act21-40Section 37Subsection 37(8)Paragraph 37(8)(a)
expense
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Macmillan Bloedel Ltd. v. The Queen, 90 DTC 6219 (FCTD) Tax TopicsIncome Tax Act1-20Section 20Subsection 20(1)(d)-(l)Paragraph 20(1)(e)
Avis Immobilièn G.M.B.H. v. The Queen, 94 DTC 1039 (TCC) Tax TopicsIncome Tax Act21-40Section 40Subsection 40(1)Paragraph 40(1)(a)Subparagraph 40(1)(a)(i)
exported
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Muller v. Baldwin, L.R. 9 Q.B. 457 Tax TopicsExcise Tax ActSchedulesSchedule VIPart VSection 1
extinguish
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Carma Developers Ltd. v. The Queen, 96 DTC 1798 (TCC), briefly aff'd 96 DTC 6569 (FCA) Tax TopicsIncome Tax Act61-80Section 80Subsection 80(2)Paragraph 80(2)(a)