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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8 October 2021 APFF Roundtable, Q.7 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
Full Title Topic
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)
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
16 May 2017 External T.I. 2016-0670661E5 - Capital Cost of De-icing Equipment Tax TopicsIncome Tax RegulationsSchedulesSchedule IIClass 43.1
following
Full Title Topic
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)
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 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
Full Title Topic
Morton v. The Queen, 2014 DTC 1093 [at 3162], 2014 TCC 72 (Informal Procedure) Tax TopicsIncome Tax Act161-180Section 163Subsection 163(2)
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
fruit
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The King v. Planters Nut and Chocolate Company Ltd., [1951] Ex. C.R. 122, [1951] C.T.C. 16, 51 D.T.C. 454 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