Words and Phrases - G

83
44
75
50
38
31
18
14
72
2
2
32
54
25
38
79
3
75
88
46
15
9
22
2
1

Words and Phrases

general publc
Full Title Topic
GST/HST Memorandum 20-2 “Public Colleges” December 2019 Tax TopicsExcise Tax ActSection 123Subsection 123(1)Public College
generally accepted accounting principles
Full Title Topic
11 May 2005 Roundtable, 2005-0127081C6 F - États financiers - Impôt de la Partie I.3 Tax TopicsIncome Tax Act181-200Section 181Subsection 181(3)
gift
Full Title Topic
The Queen v. Littler, 78 DTC 6179, [1978] CTC 235 (FCA) Tax TopicsIncome Tax Act61-80Section 69Subsection 69(1)Paragraph 69(1)(b)
Berry v. Warnett, [1980] T.R. 299 (C.A.), rev'd [1980] BTC 239 (HL) Tax TopicsIncome Tax Act61-80Section 69Subsection 69(1)Paragraph 69(1)(b)
16 April 2013 External T.I. 2013-0477981E5 F - Interpretation of Gift Tax TopicsIncome Tax Act111-120Section 118.1Subsection 118.1(1)Total Charitable Gifts
26 June 2013 External T.I. 2013-0490711E5 F - Disposition en contrepartie de 1$ Tax TopicsIncome Tax Act61-80Section 69Subsection 69(1)Paragraph 69(1)(c)
French v. Canada, 2016 FCA 64 Tax TopicsIncome Tax Act111-120Section 118.1Subsection 118.1(1)Total Charitable Gifts
S7-F1-C1 - Split-receipting and Deemed Fair Market Value Tax TopicsIncome Tax Act111-120Section 118.1Subsection 118.1(1)Total Charitable Gifts
Cassan v. The Queen, 2017 TCC 174 Tax TopicsIncome Tax Act61-80Section 69Subsection 69(1)Paragraph 69(1)(c)
Fonds de solidarité des travailleurs du Québec (F.T.Q) v. The Queen, 2018 TCC 3, aff'd on s. 18(1)(a) grounds 2019 FCA 36 Tax TopicsIncome Tax Act101-110Section 110.1Subsection 110.1(1)Paragraph 110.1(1)(a)
24 January 2019 External T.I. 2018-0773301E5 - Paragraph 69(1)(c) and Nominal Consideration Tax TopicsIncome Tax Act61-80Section 69Subsection 69(1)Paragraph 69(1)(c)
6 April 2003 External T.I. 2003-0054461E5 F - Traitement fiscal d'un cadeau Tax TopicsIncome Tax Act1-20Section 9Nature of Income
1 February 2023 External T.I. 2022-0945221E5 - Directed gift to a municipality Tax TopicsIncome Tax Act141-160Section 149.1Subsection 149.1(1)Qualifying Disbursement
gift certificate
Full Title Topic
Canadian Imperial Bank of Commerce v. The Queen, 2019 TCC 79, aff'd 2021 FCA 96 Tax TopicsExcise Tax Act181-200Section 181.2
good faith
Full Title Topic
Ploughman v. The Queen, 2017 TCC 64 Tax TopicsIncome Tax Act161-180Section 163.2Subsection 163.2(6)
goods
Full Title Topic
Canadian Wirevision Ltd. v. The Queen, 79 DTC 5101, [1979] CTC 122 (FCA) Tax TopicsIncome Tax Act121-130Section 125.1Subsection 125.1(3)Canadian Manufacturing and Processing Profits
17 May 2022 IFA Roundtable Q. 3, 2022-0926191C6 - Meaning of "goods" under 95(3)(b) Tax TopicsIncome Tax Act81-100Section 95Subsection 95(3)Paragraph 95(3)(b)
18 July 2002 Internal T.I. 2002-0135177 F - TRANSPORT DE MARCHANDISES Tax TopicsIncome Tax Act1-20Section 8Subsection 8(1)Paragraph 8(1)(g)
goodwill
Full Title Topic
The Queen v. Demco Management Ltd., 85 DTC 5603, [1986] 1 CTC 92 (FCA) Tax TopicsIncome Tax Act1-20Section 14Subsection 14(5)Cumulative Eligible Capital
Transalta Corporation v. Canada, 2012 DTC 5040 [at 6757], 2012 FCA 20 Tax TopicsIncome Tax Act61-80Section 68
Lupien v. The Queen, 2016 TCC 2 Tax TopicsGeneral ConceptsFair Market ValueOther
Commissioner of State Revenue v Placer Dome Inc., [2018] HCA 59 Tax TopicsIncome Tax RegulationsSchedulesSchedule IIClass 14.1Paragraph (a)
Commissioner of Taxation v Sharpcan Pty Ltd, [2019] HCA 36 Tax TopicsIncome Tax Act1-20Section 13(21.1)-(37)Subsection 13(34)Paragraph 13(34)(b)
Healius Ltd v Commissioner of Taxation, [2019] FCA 2011, rev'd [2020] FCAFC 173 Tax TopicsIncome Tax Act1-20Section 18Subsection 18(1)Paragraph 18(1)(b)Capital Expenditure v. ExpenseContract Purchases or Prepayments
28 January 2021 Internal T.I. 2019-0817641I7 - Acquisition of rights to pension surplus Tax TopicsIncome Tax Act1-20Section 18Subsection 18(1)Paragraph 18(1)(b)Capital Expenditure v. ExpenseActuarial Surplus
9 November 2005 Internal T.I. 2005-0154301I7 F - Choix concernant les immobilisations admissibles Tax TopicsIncome Tax RegulationsSchedulesSchedule IIClass 14.1
government
Full Title Topic
8 December 2016 Internal T.I. 2016-0634231I7 - Pension received from the European Union Tax TopicsIncome Tax Act121-130Section 126Subsection 126(1)
5 June 2014 Internal T.I. 2014-0532281I7 F - Chambre des communes-donataire reconnu 149.1(1) Tax TopicsIncome Tax Act141-160Section 149.1Subsection 149.1(1)Qualified DoneeParagraph (a)Subparagraph (a)(iii)
grant
Full Title Topic
Ghali v. Canada, 2005 DTC 5472, 2004 FCA 60 Tax TopicsIncome Tax Act41-60Section 56Subsection 56(1)Paragraph 56(1)(o)
granting of credit
Full Title Topic
Vega International Car Transport and Logistic — Trading GmbH v. Dyrektor Izby Skarbowej w Warszawie, ECLI:EU:C:2019:412 (European Court of Justice, 8th Chamber) Tax TopicsExcise Tax ActSection 123Subsection 123(1)Financial ServiceParagraph (g)
Royal Bank of Canada v. The King, 2024 TCC 125 Tax TopicsExcise Tax ActSchedulesSchedule VIPart IXSection 1Paragraph 1(a)
gratuity
Full Title Topic
1410109 Ontario Ltd. v. The King, 2022 TCC 141 (Informal Procedure) Tax TopicsExcise Tax ActSection 123Subsection 123(1)Consideration
greater part
Full Title Topic
8 April 2003 External T.I. 2003-000199 Tax TopicsTreatiesIncome Tax ConventionsArticle 13
gross overriding royalty
Full Title Topic
Notice 269 – Draft GST/HST Memorandum 3.7, "Natural Resources" 15 February 2012 Tax TopicsExcise Tax Act161-180Section 162Subsection 162(2)
group
Full Title Topic
Silicon Graphics Ltd. v. Canada, 2002 DTC 7113, 2002 FCA 260 Tax TopicsIncome Tax Act121-130Section 125Subsection 125(7)Canadian-Controlled Private Corporation
Atomic Truck Cartage Ltd. v. The Queen, 86 DTC 6032, [1985] 2 CTC 21, [1985] DTC 5427 (FCTD) Tax TopicsIncome Tax Act241-260Section 251Subsection 251(4)Related Group
Vina-Rug (Canada) Limited v. Minister of National Revenue, 68 DTC 5021, [1968] CTC 1, [1968] SCR 193 Tax TopicsIncome Tax Act241-260Section 256Subsection 256(1)Paragraph 256(1)(b)
Canada v. Deans Knight Income Corporation, 2021 FCA 160, aff'd 2023 SCC 16 Tax TopicsIncome Tax Act111-120Section 111Subsection 111(5)Paragraph 111(5)(a)
group of persons
Full Title Topic
Birchcliff Energy Ltd. v. The Queen, 2015 TCC 232, nullified on procedural grounds 2017 FCA 89 Tax TopicsIncome Tax Act111-120Section 111Subsection 111(5)Paragraph 111(5)(a)
Yardley Plastics of Canada Ltd. v. MNR, 66 DTC 5183, [1966] CTC 215 (Ex Ct) Tax TopicsIncome Tax Act241-260Section 256Subsection 256(1)Paragraph 256(1)(b)
Vina-Rug (Canada) Limited v. Minister of National Revenue, 68 DTC 5021, [1968] CTC 1, [1968] SCR 193 Tax TopicsIncome Tax Act241-260Section 256Subsection 256(1)Paragraph 256(1)(b)
Promutuel Réassurance v. The Queen, 2020 TCC 13 Tax TopicsIncome Tax Act241-260Section 256Subsection 256(7)Paragraph 256(7)(d)
Madison Pacific Properties Inc. v. The King, 2023 TCC 180 Tax TopicsIncome Tax Act111-120Section 111Subsection 111(4)
group plan
Full Title Topic
12 June 2017 Internal T.I. 2016-0679291I7 F - Régime d’assurance décès et mutilation accidentels Tax TopicsIncome Tax Act1-20Section 6Subsection 6(1)(b)-(l)Paragraph 6(1)(e.1)
guarantee
Full Title Topic
29 March 2001 Internal T.I. 2000-0059117 F - PROVISION POUR GARANTIES Tax TopicsIncome Tax Act1-20Section 20Subsection 20(1)(d)-(l)Paragraph 20(1)(l.1)
guarantees
Full Title Topic
Mister Muffler Ltd. v. The Queen, 74 DTC 6615, [1974] CTC 813 (FCTD) Tax TopicsIncome Tax Act1-20Section 20(3)-(29)Subsection 20(7)Paragraph 20(7)(a)