Words and Phrases - E

a
83
b
44
c
75
d
50
e
38
f
31
g
18
h
13
i
72
j
2
k
2
l
31
m
54
n
25
o
38
p
79
q
3
r
75
s
88
t
46
u
15
v
9
w
22
y
2
“
1

Table of Contents

election (1)
emergency (1)
employer (1)
en vue de (1)
enable (1)
enjoyment (3)
equipment (1)
equity (1)
event (1)
exemption (1)
exercise (1)
expense (2)
exploit (1)
explore (1)
exported (1)

Words and Phrases

educational institution
Full Title Topic
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)
effectively connected
Full Title Topic
Tech Mahindra Limited v Commissioner of Taxation, [2016] FCAFC 130 Tax Topics›Treaties›Income Tax Conventions›Article 12
ejusdem generis
Full Title Topic
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
election
Full Title Topic
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
elects ... in the taxpayer's return
Full Title Topic
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)
emergency
Full Title Topic
8 March 2018 CBA Commodity Tax Roundtable. Q. 17 Tax Topics›Excise Tax Act›Schedules›Schedule VI›Part V›Section 6.1
emphyteutic lease
Full Title Topic
GST/HST Policy Statement P-174, Emphyteutic Leases, 31 March 1995 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Sale
employer
Full Title Topic
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)
en vue de
Full Title Topic
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)
enable
Full Title Topic
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
enforcement
Full Title Topic
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)
engineering activity
Full Title Topic
24 June 2003 External T.I. 2002-0169405 F - Projet d'ingénierie Tax Topics›Income Tax Act›121-130›Section 122.3›Subsection 122.3(1)›Paragraph 122.3(1)(b)›Subparagraph 122.3(1)(b)(i)›Clause 122.3(1)(b)(i)(B)
enjoyment
Full Title Topic
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)
enterprise
Full Title Topic
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
entertainment
Full Title Topic
9 April 2018 External T.I. 2017-0714381E5 F - Application de l'article 67.1 Tax Topics›Income Tax Act›61-80›Section 67.1›Subsection 67.1(1)
4 March 2010 Internal T.I. 2009-0337381I7 F - Sens du mot divertissement Tax Topics›Income Tax Act›61-80›Section 67.1›Subsection 67.1(1)
entitled to receive
Full Title Topic
6 September 2011 External T.I. 2010-0389011E5 F - L'interprétation de " est en droit de recevoir" Tax Topics›Income Tax Act›1-20›Section 13›(1)-(16)›Subsection 13(7.1)
entitlement
Full Title Topic
Lewski v Commissioner of Taxation, [2017] FCAFC 145 Tax Topics›Income Tax Act›101-110›Section 104›Subsection 104(24)
entretenir
Full Title Topic
Brandon (City) v. Canada, 2010 FCA 244 Tax Topics›Statutory Interpretation›French and English Version
equipment
Full Title Topic
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)
equitable ownership
Full Title Topic
Hargreaves Property Holdings Ltd v Revenue And Customs, [2024] EWCA Civ 365 Tax Topics›General Concepts›Ownership
equity
Full Title Topic
8 January 2016 Internal T.I. 2015-0604491I7 - mandatory redeemable preferred shares Tax Topics›Income Tax Act›81-100›Section 90›Subsection 90(2)
establishment
Full Title Topic
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
event
Full Title Topic
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
evidenced in writing
Full Title Topic
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)
excise tax
Full Title Topic
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
exclusively
Full Title Topic
Tourbec (1979) Inc. v. Minister of National Revenue, [1988] 2 CTC 2071, 88 DTC 1442 Tax Topics›Income Tax Act›141-160›Section 149›Subsection 149(1)›Paragraph 149(1)(l)
13 May 2024 External T.I. 2022-0944461E5 - NPO - Residential housing co-operative Tax Topics›Income Tax Act›141-160›Section 149›Subsection 149(1)›Paragraph 149(1)(l)
exemption
Full Title Topic
Hedges v. Canada, 2016 FCA 19 Tax Topics›Excise Tax Act›Schedules›Schedule VI›Part I›Section 2
exercisable
Full Title Topic
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
exercise
Full Title Topic
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)
expenditure
Full Title Topic
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)
expense
Full Title Topic
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)
expense incurred
Full Title Topic
6 November 2003 External T.I. 2003-0039525 F - Canadian Renewable & Conservation Expenses Tax Topics›Income Tax Regulations›0000-1999›Regulation 1219›Subsection 1219(1)
exploit
Full Title Topic
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)
explore
Full Title Topic
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)
exported
Full Title Topic
Muller v. Baldwin, L.R. 9 Q.B. 457 Tax Topics›Excise Tax Act›Schedules›Schedule VI›Part V›Section 1
express trust
Full Title Topic
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)
extinguish
Full Title Topic
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)
extra-curricular activities
Full Title Topic
Victus Academy LP v. The Queen, 2020 TCC 134 (Informal Procedure) Tax Topics›Excise Tax Act›Schedules›Schedule V›Part III›Section 3