Words and Phrases - E
Table of Contents
ejusdem generis (2)
election (1)
emergency (1)
employer (1)
en vue de (1)
enable (1)
enforcement (1)
enjoyment (3)
enterprise (4)
entertainment (2)
entitlement (1)
entretenir (1)
equipment (1)
equity (1)
establishment (1)
event (1)
excise tax (1)
exclusively (2)
exemption (1)
exercisable (1)
exercise (1)
expenditure (3)
expense (2)
expense incurred (1)
exploit (1)
explore (1)
exported (1)
express trust (1)
extinguish (1)
Words and Phrases
Full Title | Topic |
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Tarkowski v. The Queen, 2007 DTC 1555, 2007 TCC 632 (Informal Procedure) | Tax Topics›Income Tax Act›111-120›Section 118.5›Subsection 118.5(1) |
Full Title | Topic |
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Tech Mahindra Limited v Commissioner of Taxation, [2016] FCAFC 130 | Tax Topics›Treaties›Income Tax Conventions›Article 12 |
Full Title | Topic |
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Lichtman v. The Queen, 2017 TCC 252 (Informal Procedure) | Tax Topics›Statutory Interpretation›Noscitur a Sociis |
Walker v. Ritchie, 2006 SCC 45, [2006] 2 SCR 428 | Tax Topics›Statutory Interpretation›Ejusdem Generis |
Full Title | Topic |
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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 |
Full Title | Topic |
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Rezek v. Canada, 2005 DTC 5373, 2005 FCA 227 | Tax Topics›Income Tax Act›141-160›Section 150›Subsection 150(1)›Paragraph 150(1)(d) |
Full Title | Topic |
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8 March 2018 CBA Commodity Tax Roundtable. Q. 17 | Tax Topics›Excise Tax Act›Schedules›Schedule VI›Part V›Section 6.1 |
Full Title | Topic |
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GST/HST Policy Statement P-174, Emphyteutic Leases, 31 March 1995 | Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Sale |
Full Title | Topic |
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Dare Human Resources Corporation v. Ontario (Revenue), 2019 ONCA 549 | Tax Topics›Income Tax Act›141-160›Section 153›Subsection 153(1)›Paragraph 153(1)(a) |
Full Title | Topic |
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3295036 Canada Inc. v. Agence du revenu du Québec, 2018 QCCQ 8100, aff'd 2020 QCCA 1435 | Tax Topics›Income Tax Act›241-260›Section 248›(2)-(41)›Subsection 248(10) |
Full Title | Topic |
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Wunderlich v. The Queen, 2012 DTC 1040 [at 2676], 2011 TCC 539 (Informal Procedure) | Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Eligible Relocation |
Full Title | Topic |
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R. v. Jarvis, 2002 DTC 7547, 2002 SCC 73, [2002] 3 SCR 757 | Tax Topics›Income Tax Act›221-240›Section 231.1›Subsection 231.1(1) |
Full Title | Topic |
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Windrim v. The Queen, 91 DTC 5221, [1991] 1 CTC 271 (FCTD) | Tax Topics›Income Tax Act›41-60›Section 54›Principal Residence |
Augart v. The Queen, 93 DTC 5205, [1993] 2 CTC 34 (FCA) | Tax Topics›Income Tax Act›41-60›Section 54›Principal Residence |
Rachfalowski v. The Queen, 2008 DTC 3626, 2008 TCC 258 (Informal Procedure) | Tax Topics›Income Tax Act›1-20›Section 6›Subsection 6(1)›Paragraph 6(1)(a) |
Full Title | Topic |
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Thiel v. Federal Commissioner of Taxation, 90 A.TC 4717 (HC of A.) | Tax Topics›Treaties›Income Tax Conventions›Article 3 |
14 December 2015 Internal T.I. 2014-0558661I7 - Application of Article V(9) to a partnership | Tax Topics›Treaties›Income Tax Conventions›Article 5 |
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›Treaties›Income Tax Conventions›Article 3 |
Wolf v. The Queen, 2018 TCC 84, aff'd on evidentiary grounds 2019 FCA 283 | Tax Topics›Treaties›Income Tax Conventions›Article 5 |
Full Title | Topic |
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Lewski v Commissioner of Taxation, [2017] FCAFC 145 | Tax Topics›Income Tax Act›101-110›Section 104›Subsection 104(24) |
Full Title | Topic |
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Brandon (City) v. Canada, 2010 FCA 244 | Tax Topics›Statutory Interpretation›French and English Version |
Full Title | Topic |
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Inflection Analytics Ltd. v. The Queen, 2015 DTC 1126 [at 786], 2015 TCC 129 (Informal Procedure) | Tax Topics›Income Tax Act›21-40›Section 37›Subsection 37(8)›Paragraph 37(8)(a)›Subparagraph 37(8)(a)(ii)›Clause 37(8)(a)(ii)(A) |
Full Title | Topic |
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Hargreaves Property Holdings Ltd v Revenue And Customs, [2024] EWCA Civ 365 | Tax Topics›General Concepts›Ownership |
Full Title | Topic |
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8 January 2016 Internal T.I. 2015-0604491I7 - mandatory redeemable preferred shares | Tax Topics›Income Tax Act›81-100›Section 90›Subsection 90(2) |
Full Title | Topic |
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Caithkin Inc. v. The Queen, 2014 TCC 80, aff'd 2015 FCA 118 | Tax Topics›Excise Tax Act›Schedules›Schedule V›Part IV›Section 2 |
Full Title | Topic |
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Cameco Corporation v. The Queen, 2018 TCC 195, aff'd 2020 FCA 112 | Tax Topics›Income Tax Act›241-260›Section 247›New›Subsection 247(1)›Transaction |
Full Title | Topic |
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Tele-Mobile Company Partnership v. The Queen, 2012 TCC 256, aff'd 2013 FCA 149 | Tax Topics›Excise Tax Act›181-200›Section 181›Subsection 181(3) |
Full Title | Topic |
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Allstate Insurance Co. v. U.S., 419 F. 2d 409 (Ct. Cl. 1969) | Tax Topics›Income Tax Act›121-130›Section 126›Subsection 126(7)›Non-Business-Income Tax |
Full Title | Topic |
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Hedges v. Canada, 2016 FCA 19 | Tax Topics›Excise Tax Act›Schedules›Schedule VI›Part I›Section 2 |
Full Title | Topic |
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26 May 2016 Internal T.I. 2016-0628741I7 - Interaction of s. 80 and s. 143.4 | Tax Topics›Income Tax Act›141-160›Section 143.4›Subsection 143.4(1)›Right to reduce |
Full Title | Topic |
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Mitsui & Co. (Canada) Ltd. v. Royal Bank of Canada, [1995] 2 SCR 187 | Tax Topics›Income Tax Act›41-60›Section 49›Subsection 49(1) |
Full Title | Topic |
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Alcatel Canada Inc. v. The Queen, 2005 DTC 387, 2005 TCC 149 | Tax Topics›Income Tax Act›121-130›Section 127›Subsection 127(9)›Qualified Expenditure |
Cultures LaFlamme (1984) Inc. v. MNR, 93 DTC 603, [1993] 1 CTC 2634 (TCC) | Tax Topics›Income Tax Act›121-130›Section 127›Subsection 127(9)›Qualified Expenditure |
Consoltex Inc. v. R., 97 DTC 724, [1997] 2 CTC 2846 (TCC) | Tax Topics›Income Tax Act›21-40›Section 37›Subsection 37(8)›Paragraph 37(8)(a) |
Full Title | Topic |
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Macmillan Bloedel Ltd. v. The Queen, 90 DTC 6219, [1990] 1 CTC 468 (FCTD) | Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›(d)-(l)›Paragraph 20(1)(e) |
Avis Immobilièn G.M.B.H. v. The Queen, 94 DTC 1039, [1994] 1 CTC 2204 (TCC) | Tax Topics›Income Tax Act›21-40›Section 40›Subsection 40(1)›Paragraph 40(1)(a)›Subparagraph 40(1)(a)(i) |
Full Title | Topic |
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Notice 269 – Draft GST/HST Memorandum 3.7, "Natural Resources" 15 February 2012 | Tax Topics›Excise Tax Act›161-180›Section 162›Subsection 162(2) |
Full Title | Topic |
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Notice 269 – Draft GST/HST Memorandum 3.7, "Natural Resources" 15 February 2012 | Tax Topics›Excise Tax Act›161-180›Section 162›Subsection 162(2) |
Full Title | Topic |
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Muller v. Baldwin, L.R. 9 Q.B. 457 | Tax Topics›Excise Tax Act›Schedules›Schedule VI›Part V›Section 1 |
Full Title | Topic |
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CRA Webpage, New reporting requirements for trusts: T3 returns filed for tax years ending after December 30, 2023, updated on 12 March 2024 | Tax Topics›Income Tax Act›141-160›Section 150›Subsection 150(1.2) |
Full Title | Topic |
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Carma Developers Ltd. v. The Queen, 96 DTC 1798, [1996] 3 CTC 2029 (TCC), briefly aff'd 96 DTC 6569 (FCA) | Tax Topics›Income Tax Act›61-80›Section 80›Subsection 80(2)›Paragraph 80(2)(a) |
Full Title | Topic |
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Victus Academy LP v. The Queen, 2020 TCC 134 (Informal Procedure) | Tax Topics›Excise Tax Act›Schedules›Schedule V›Part III›Section 3 |