Words and Phrases - F

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Words and Phrases

facility
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22 January 2010 Internal T.I. 2009-0346971I7 F - Événement ayant lieu dans un club de golf Tax TopicsIncome Tax Act1-20Section 18Subsection 18(1)(c)-(r)Paragraph 18(1)(l)Subparagraph 18(1)(l)(i)
fair market value
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10 October 2014 APFF Roundtable Q. 26, 2014-0538201C6 F - 2014 APFF Roundtable, Q. 26 - Cost of property Tax TopicsGeneral ConceptsFair Market ValueShares
farming
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16 November 2006 External T.I. 2006-0198811E5 F - Article 28 - Entreprise agricole Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Farming
fee
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Weyerhaeuser Company Limited v. The Queen, 2007 TCC 65 Tax TopicsIncome Tax Regulations0000-1999Regulation 105Subsection 105(1)
Canada v. J. Hudon Enterprises Ltd., 2010 FCA 37 Tax TopicsExcise Tax Act181-200Section 188Subsection 188(1)
Solar Power Network Inc. v. ClearFlow Energy Finance Corp., 2018 ONCA 727 Tax TopicsExcise Tax ActSection 123Subsection 123(1)Financial ServiceParagraph (f)
Re Redmond et al. and Rothschild, [1971] 1 O.R. 436 (Ont. CA) Tax TopicsIncome Tax Act241-260Section 248(2)-(41)Subsection 248(4)
fellowship
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Chabaud c. La Reine, 2012 DTC 1076 [at 2856], 2011 TCC 438 (Informal Procedure) Tax TopicsIncome Tax Act41-60Section 56Subsection 56(1)Paragraph 56(1)(n)
file
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Sameden Oil of Canada, Inc. v. Provincial Treasurer of Alberta (1993), 102 DLR (4th) 125 (Alta. C.A.) Tax TopicsIncome Tax Act241-260Section 248(2)-(41)Subsection 248(7)
ConocoPhillips Canada Resources Corp. v. Canada (National Revenue), 2016 DTC 5016 [at 6588], 2016 FC 98, 2017 FCA 243 rev'd Tax TopicsIncome Tax Act201-220Section 220Subsection 220(2.1)
final judgment
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National Benefit Authority Corporation v. Canada, 2022 FCA 17 Tax TopicsOther Legislation/ConstitutionFederalFederal Courts ActSection 2Subsection 2(1)Final Judgment
financial dependence
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7 October 2021 APFF Roundtable Q. 7, 2021-0900971C6 F - Economic dependence Tax TopicsIncome Tax Act241-260Section 251Subsection 251(1)Paragraph 251(1)(c)
financial report
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Canada v. Rio Tinto Alcan Inc., 2018 FCA 124 Tax TopicsIncome Tax Act1-20Section 20Subsection 20(1)(d)-(l)Paragraph 20(1)(g)
financial service
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CIT Group Securities (Canada) Inc. v. The Queen, 2016 TCC 163, 2017 TCC 86 Tax TopicsIncome Tax Act81-100Section 95Subsection 95(2)Paragraph 95(2)(l)Subparagraph 95(2)(l)(iii)
first order supply rule
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Bank of Montreal v. Canada (Attorney General), 2020 FC 1014, aff'd 2021 FCA 189 Tax TopicsExcise Tax Act141-160Section 141.02Subsection 141.02(18)
fixed place of business
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18 December 2003 External T.I. 2003-0021195 F - Etablissement Stable en Ontario Tax TopicsIncome Tax Regulations0000-1999Regulation 400Subsection 400(2)
fixture
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Ontario Hydro v. Ontario (Ministry of Revenue), [1996] O.J. No. 333, 60 A.C.W.S. (3d) 1080, aff’d on other grounds [1999] O.J. No. 1723, 44 O.R. (3d) 1, 120 O.A.C. 184, 88 A.C.W.S. (3d) 507 Tax TopicsExcise Tax ActSection 123Subsection 123(1)Real Property
Stack v. T. Eaton Co., [1902] O.J. No. 155 (Div. Ct.) Tax TopicsExcise Tax ActSection 123Subsection 123(1)Real Property
Zellstoff Celgar Limited v. British Columbia, 2014 BCCA 279 Tax TopicsExcise Tax ActSection 123Subsection 123(1)Real Property
16 May 2017 External T.I. 2016-0670661E5 - Capital Cost of De-icing Equipment Tax TopicsIncome Tax RegulationsSchedulesSchedule IIClass 43.1
7 April 2022 CBA Roundtable, Q.3 Tax TopicsExcise Tax ActSection 123Subsection 123(1)Real Property
26 May 2022 External T.I. 2019-0813761E5 - Taxable Canadian property-solar and wind projects Tax TopicsExcise Tax ActSection 123Subsection 123(1)Real PropertyParagraph (a)
following
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S.T.B. Holdings Ltd. v. Canada, 2002 DTC 7450, 2002 FCA 386 Tax TopicsIncome Tax Act241-260Section 245(5)-(7)Subsection 245(7)
J.K. Read Engineering Ltd. v. The Queen, 2014 DTC 1216 [at 3872], 2014 TCC 309 Tax TopicsIncome Tax Act241-260Section 245(5)-(7)Subsection 245(7)
for
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Weyerhaeuser Company Limited v. The Queen, 2007 TCC 65 Tax TopicsIncome Tax Regulations0000-1999Regulation 105Subsection 105(1)
Marin v. The Queen, 2022 CCI 49 Tax TopicsIncome Tax Act121-130Section 126Subsection 126(7)Non-Business-Income Tax
for the purpose
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15 October 2015 Internal T.I. 2014-0527041I7 F - Disposition de biens Tax TopicsIncome Tax Act21-40Section 40Subsection 40(1)Paragraph 40(1)(a)Subparagraph 40(1)(a)(i)
for the purpose of
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Avis Immobilièn G.M.B.H. v. The Queen, 94 DTC 1039, [1994] 1 CTC 2204 (TCC) Tax TopicsIncome Tax Act21-40Section 40Subsection 40(1)Paragraph 40(1)(a)Subparagraph 40(1)(a)(i)
for the year
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S5-F2-C1 - Foreign Tax Credit Tax TopicsIncome Tax Act1-20Section 20(3)-(29)Subsection 20(12)
for use
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The King v. Fraser Companies Ltd., [1931] SCR 490 Tax TopicsExcise Tax Act141-160Section 141.01Subsection 141.01(2)
forgivable loan
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PCI Géomatics Entreprises Inc. v. Agence du revenu du Québec, 2019 QCCQ 2688, rev'd 2020 QCCA 1342 Tax TopicsIncome Tax Act121-130Section 127Subsection 127(9)Government Assistance
18 July 2006 Internal T.I. 2006-0184431I7 F - Prêt d'un gouvernement Tax TopicsIncome Tax Act1-20Section 12Subsection 12(1)(e)-(x)Paragraph 12(1)(x)Subparagraph 12(1)(x)(iii)
form
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Morton v. The Queen, 2014 DTC 1093 [at 3162], 2014 TCC 72 (Informal Procedure) Tax TopicsIncome Tax Act161-180Section 163Subsection 163(2)
CFI Funding Trust v. The Queen, 2022 TCC 60 Tax TopicsExcise Tax Act161-180Section 169Subsection 169(4)
Axamit Versa Inc. v. The King, 2022 CCI 163 Tax TopicsExcise Tax ActRegulationsInput Tax Credit Information (GST/HST) RegulationsSection 2Supporting Documentation
Fiera Foods Company v. The King, 2023 TCC 140 Tax TopicsExcise Tax ActRegulationsInput Tax Credit Information (GST/HST) RegulationsSection 2Supporting Documentation
formed
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16 May 2018 IFA Roundtable Q. 5, 2018-0745501C6 - Meaning of “merged or combined” in 40(3.5)(c)(i) Tax TopicsIncome Tax Act21-40Section 40Subsection 40(3.5)Paragraph 40(3.5)(c)Subparagraph 40(3.5)(c)(i)
26 January 2018 Internal T.I. 2017-0735771I7 - Application of paragraph 40(3.5)(c) Tax TopicsIncome Tax Act21-40Section 40Subsection 40(3.5)Paragraph 40(3.5)(c)Subparagraph 40(3.5)(c)(i)
forthwith
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Nestle Enterprises Ltd. v. MNR, 92 DTC 1001, [1991] 2 CTC 2627 (TCC) Tax TopicsIncome Tax Act201-220Section 215Subsection 215(1)
MNR v. Potereyko, 83 DTC 5113 (Sask. PC) Tax TopicsIncome Tax Act221-240Section 231.2
franchise
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MNR v. Canadian Glassine Co. Ltd., 76 DTC 6083, [1976] CTC 141 (FCA) Tax TopicsIncome Tax RegulationsSchedulesSchedule IIClass 14
freight
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30 July 2002 External T.I. 2002-0121435 F - categorie 16 - remorquage Tax TopicsIncome Tax RegulationsSchedulesSchedule IIClass 16Paragraph 16(g)
fruit
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The King v. Planters Nut and Chocolate Company Ltd., [1951] Ex. C.R. 122, 51 D.T.C. 454, [1951] C.T.C. 16 Tax TopicsStatutory InterpretationSimilar Statutes/ in pari materia
full time attendance
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Krause v. The Queen, 2004 DTC 3265, 2004 TCC 594 (Informal Procedure) Tax TopicsIncome Tax Act111-120Section 118.5Subsection 118.5(1)
full voting rights under all circumstances
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16 November 2006 External T.I. 2006-0204901E5 F - Meaning of Full Voting Rights Tax TopicsIncome Tax Act181-200Section 186Subsection 186(2)
full-time
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Baker v. Canada, 2005 DTC 5266, 2005 FCA 185 Tax TopicsIncome Tax Act121-130Section 125Subsection 125(7)Specified Investment Business
Huntly Investments Limited v. The Queen, 2017 TCC 255 Tax TopicsIncome Tax Act121-130Section 125Subsection 125(7)Specified Investment Business
function of government
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Lawyers' Professional Indemnity Company v. The Queen, 2018 TCC 194, aff'd 2020 FCA 90 Tax TopicsIncome Tax Act141-160Section 149Subsection 149(1)Paragraph 149(1)(d.5)
fungible
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Ellison v Sandini Pty Ltd, [2018] FCAFC 44 Tax TopicsGeneral ConceptsOwnership