Words and Phrases - F

a
94
b
44
c
88
d
59
e
44
f
33
g
20
h
15
i
77
j
2
k
3
l
32
m
63
n
29
o
43
p
84
q
3
r
81
s
98
t
48
u
16
v
11
w
25
y
2

Table of Contents

facility (1)
farming (1)
fee (4)
file (2)
fixture (7)
following (2)
footings (1)
for (3)
for use (1)
form (4)
formed (2)
forthwith (2)
franchise (1)
freight (1)
fruit (1)
full-time (2)
fungible (1)

Words and Phrases

facility
Full Title Topic
22 January 2010 Internal T.I. 2009-0346971I7 F - Événement ayant lieu dans un club de golf Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›(c)-(r)›Paragraph 18(1)(l)›Subparagraph 18(1)(l)(i)
fair market value
Full Title Topic
IC 89-3 "Policy Statement on Business Equity Valuations" Tax Topics›General Concepts›Fair Market Value›Shares
10 October 2014 APFF Roundtable Q. 26, 2014-0538201C6 F - 2014 APFF Roundtable, Q. 26 - Cost of property Tax Topics›General Concepts›Fair Market Value›Shares
farming
Full Title Topic
16 November 2006 External T.I. 2006-0198811E5 F - Article 28 - Entreprise agricole Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Farming
fee
Full Title Topic
Weyerhaeuser Company Limited v. The Queen, 2007 TCC 65 Tax Topics›Income Tax Regulations›0000-1999›Regulation 105›Subsection 105(1)
Canada v. J. Hudon Enterprises Ltd., 2010 FCA 37 Tax Topics›Excise Tax Act›181-200›Section 188›Subsection 188(1)
Solar Power Network Inc. v. ClearFlow Energy Finance Corp., 2018 ONCA 727 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Financial Service›Paragraph (f)
Re Redmond et al. and Rothschild, [1971] 1 O.R. 436 (Ont. CA) Tax Topics›Income Tax Act›241-260›Section 248›(2)-(41)›Subsection 248(4)
fellowship
Full Title Topic
Chabaud c. La Reine, 2012 DTC 1076 [at at 2856], 2011 TCC 438 (Informal Procedure) Tax Topics›Income Tax Act›41-60›Section 56›Subsection 56(1)›Paragraph 56(1)(n)
file
Full Title Topic
Sameden Oil of Canada, Inc. v. Provincial Treasurer of Alberta (1993), 102 DLR (4th) 125 (Alta. C.A.) Tax Topics›Income Tax Act›241-260›Section 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 Topics›Income Tax Act›201-220›Section 220›Subsection 220(2.1)
final judgment
Full Title Topic
National Benefit Authority Corporation v. Canada, 2022 FCA 17 Tax Topics›Other Legislation/Constitution›Federal›Federal Courts Act›Section 2›Subsection 2(1)›Final Judgment
financial dependence
Full Title Topic
7 October 2021 APFF Roundtable Q. 7, 2021-0900971C6 F - Economic dependence Tax Topics›Income Tax Act›241-260›Section 251›Subsection 251(1)›Paragraph 251(1)(c)
financial report
Full Title Topic
Canada v. Rio Tinto Alcan Inc., 2018 FCA 124 Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›(d)-(l)›Paragraph 20(1)(g)
financial service
Full Title Topic
CIT Group Securities (Canada) Inc. v. The Queen, 2016 TCC 163, 2017 TCC 86 Tax Topics›Income Tax Act›81-100›Section 95›Subsection 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 Topics›Excise Tax Act›141-160›Section 141.02›Subsection 141.02(18)
fixed place of business
Full Title Topic
18 December 2003 External T.I. 2003-0021195 F - Etablissement Stable en Ontario Tax Topics›Income Tax Regulations›0000-1999›Regulation 400›Subsection 400(2)
fixture
Full Title Topic
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 Topics›Excise Tax Act›Section 123›Subsection 123(1)›Real Property
Stack v. T. Eaton Co., [1902] O.J. No. 155 (Div. Ct.) Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Real Property
Zellstoff Celgar Limited v. British Columbia, 2014 BCCA 279 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Real Property
16 May 2017 External T.I. 2016-0670661E5 - Capital Cost of De-icing Equipment Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 43.1
7 April 2022 CBA Roundtable, Q.3 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Real Property
26 May 2022 External T.I. 2019-0813761E5 - Taxable Canadian property-solar and wind projects Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Taxable Canadian Property›Paragraph (a)
26 May 2022 External T.I. 2019-0813761E5 - Taxable Canadian property-solar and wind projects Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Real Property›Paragraph (a)
flash sale
Full Title Topic
Canada v. LBL Holdings Limited, 2025 FCA 186 Tax Topics›General Concepts›Ownership
following
Full Title Topic
S.T.B. Holdings Ltd. v. Canada, 2002 DTC 7450, 2002 FCA 386 Tax Topics›Income Tax Act›241-260›Section 245›(5)-(7)›Subsection 245(7)
J.K. Read Engineering Ltd. v. The Queen, 2014 DTC 1216 [at at 3872], 2014 TCC 309 Tax Topics›Income Tax Act›241-260›Section 245›(5)-(7)›Subsection 245(7)
footings
Full Title Topic
21 June 1999 External T.I. 9909465 F - CATÉGORIE 6 Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 6›Paragraph (a)›Subparagraph (a)(vii)
for
Full Title Topic
Weyerhaeuser Company Limited v. The Queen, 2007 TCC 65 Tax Topics›Income Tax Regulations›0000-1999›Regulation 105›Subsection 105(1)
Marin v. The Queen, 2022 TCC 49 Tax Topics›Income Tax Act›121-130›Section 126›Subsection 126(7)›Non-Business-Income Tax
Commissioner of Taxation v PepsiCo Inc, [2025] HCA 30 Tax Topics›Income Tax Act›201-220›Section 212›Subsection 212(1)›(d)-(j.1)›Paragraph 212(1)(d)
for the purpose
Full Title Topic
15 October 2015 Internal T.I. 2014-0527041I7 F - Disposition de biens Tax Topics›Income Tax Act›21-40›Section 40›Subsection 40(1)›Paragraph 40(1)(a)›Subparagraph 40(1)(a)(i)
for the purpose of
Full Title Topic
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)
for the year
Full Title Topic
S5-F2-C1 - Foreign Tax Credit Tax Topics›Income Tax Act›1-20›Section 20›(3)-(29)›Subsection 20(12)
for use
Full Title Topic
The King v. Fraser Companies Ltd., [1931] SCR 490 Tax Topics›Excise Tax Act›141-160›Section 141.01›Subsection 141.01(2)
forgivable loan
Full Title Topic
PCI Géomatics Entreprises Inc. v. Agence du revenu du Québec, 2019 QCCQ 2688, rev'd 2020 QCCA 1342 Tax Topics›Income Tax Act›121-130›Section 127›Subsection 127(9)›Government Assistance
18 July 2006 Internal T.I. 2006-0184431I7 F - Prêt d'un gouvernement Tax Topics›Income Tax Act›1-20›Section 12›Subsection 12(1)›(e)-(x)›Paragraph 12(1)(x)›Subparagraph 12(1)(x)(iii)
4 August 1998 Internal T.I. 9809626 F - AIDE DES DISTRIBUTEURS Tax Topics›Income Tax Act›121-130›Section 125.4›Subsection 125.4(1)›Assistance
form
Full Title Topic
Morton v. The Queen, 2014 DTC 1093 [at at 3162], 2014 TCC 72 (Informal Procedure) Tax Topics›Income Tax Act›161-180›Section 163›Subsection 163(2)
CFI Funding Trust v. The Queen, 2022 TCC 60 Tax Topics›Excise Tax Act›161-180›Section 169›Subsection 169(4)
Axamit Versa Inc. v. The King, 2022 TCC 163 (Informal Procedure) Tax Topics›Excise Tax Act›Regulations›Input Tax Credit Information (GST/HST) Regulations›Section 2›Supporting Documentation
Fiera Foods Company v. The King, 2023 TCC 140 Tax Topics›Excise Tax Act›Regulations›Input Tax Credit Information (GST/HST) Regulations›Section 2›Supporting Documentation
formed
Full Title Topic
16 May 2018 IFA Roundtable Q. 5, 2018-0745501C6 - Meaning of “merged or combined” in 40(3.5)(c)(i) Tax Topics›Income Tax Act›21-40›Section 40›Subsection 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 Topics›Income Tax Act›21-40›Section 40›Subsection 40(3.5)›Paragraph 40(3.5)(c)›Subparagraph 40(3.5)(c)(i)
forthwith
Full Title Topic
Nestle Enterprises Ltd. v. MNR, 92 DTC 1001, [1991] 2 CTC 2627 (TCC) Tax Topics›Income Tax Act›201-220›Section 215›Subsection 215(1)
MNR v. Potereyko, 83 DTC 5113 (Sask. PC) Tax Topics›Income Tax Act›221-240›Section 231.2
franchise
Full Title Topic
MNR v. Canadian Glassine Co. Ltd., 76 DTC 6083, [1976] CTC 141 (FCA) Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 14
freight
Full Title Topic
30 July 2002 External T.I. 2002-0121435 F - categorie 16 - remorquage Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 16›Paragraph 16(g)
fruit
Full Title Topic
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 Topics›Statutory Interpretation›Similar Statutes/ in pari materia
full time attendance
Full Title Topic
Krause v. The Queen, 2004 DTC 3265, 2004 TCC 594 (Informal Procedure) Tax Topics›Income Tax Act›111-120›Section 118.5›Subsection 118.5(1)
full voting rights under all circumstances
Full Title Topic
16 November 2006 External T.I. 2006-0204901E5 F - Meaning of Full Voting Rights Tax Topics›Income Tax Act›181-200›Section 186›Subsection 186(2)
full-time
Full Title Topic
Baker v. Canada, 2005 DTC 5266, 2005 FCA 185 Tax Topics›Income Tax Act›121-130›Section 125›Subsection 125(7)›Specified Investment Business
Huntly Investments Limited v. The Queen, 2017 TCC 255 Tax Topics›Income Tax Act›121-130›Section 125›Subsection 125(7)›Specified Investment Business
function of government
Full Title Topic
Lawyers' Professional Indemnity Company v. The Queen, 2018 TCC 194, aff'd 2020 FCA 90 Tax Topics›Income Tax Act›141-160›Section 149›Subsection 149(1)›Paragraph 149(1)(d.5)
fungible
Full Title Topic
Ellison v Sandini Pty Ltd, [2018] FCAFC 44 Tax Topics›General Concepts›Ownership