Words and Phrases - G
Table of Contents
general publc (1)
gift (9)
gift certificate (1)
good faith (1)
goodwill (5)
government (2)
grant (1)
greater part (1)
group (2)
group of persons (4)
group plan (1)
guarantees (1)
Words and Phrases
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GST/HST Memorandum 20-2 “Public Colleges” December 2019 | Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Public College |
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Canadian Imperial Bank of Commerce v. The Queen, 2019 TCC 79 | Tax Topics›Excise Tax Act›181-200›Section 181.2 |
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Ploughman v. The Queen, 2017 TCC 64 | Tax Topics›Income Tax Act›161-180›Section 163.2›Subsection 163.2(6) |
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The Queen v. Demco Management Ltd., 85 DTC 5603, [1986] 1 CTC 92 (FCA) | Tax Topics›Income Tax Act›1-20›Section 14›Subsection 14(5)›Cumulative Eligible Capital |
Lupien v. The Queen, 2016 TCC 2 | Tax Topics›General Concepts›Fair Market Value›Other |
Commissioner of State Revenue v Placer Dome Inc., [2018] HCA 59 | Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 14.1›Paragraph (a) |
Commissioner of Taxation v Sharpcan Pty Ltd, [2019] HCA 36 | Tax Topics›Income Tax Act›1-20›Section 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 Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(b)›Capital Expenditure v. Expense›Contract Purchases or Prepayments |
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Ghali v. Canada, 2005 DTC 5472, 2004 FCA 60 | Tax Topics›Income Tax Act›41-60›Section 56›Subsection 56(1)›Paragraph 56(1)(o) |
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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 Topics›Excise Tax Act›Section 123›Subsection 123(1)›Financial Service›Paragraph (g) |
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8 April 2003 External T.I. 2003-000199 - | Tax Topics›Treaties›Income Tax Conventions›Article 13 |
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Atomic Truck Cartage Ltd. v. The Queen, [1985] 2 CTC 21 (FCTD) | Tax Topics›Income Tax Act›241-260›Section 251›Subsection 251(4)›Related Group |
Vina-Rug (Canada) Limited v. Minister of National Revenue, 68 DTC 5021, [1968] CTC 1, [1968] SCR 193 | Tax Topics›Income Tax Act›241-260›Section 256›Subsection 256(1)›Paragraph 256(1)(b) |
Full Title | Topic |
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Birchcliff Energy Ltd. v. The Queen, 2015 TCC 232, nullified on procedural grounds 2017 FCA 89 | Tax Topics›Income Tax Act›111-120›Section 111›Subsection 111(5)›Paragraph 111(5)(a) |
Yardley Plastics of Canada Ltd. v. MNR, 66 DTC 5183, [1966] CTC 215 (Ex Ct) | Tax Topics›Income Tax Act›241-260›Section 256›Subsection 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 Topics›Income Tax Act›241-260›Section 256›Subsection 256(1)›Paragraph 256(1)(b) |
Promutuel Réassurance v. The Queen, 2020 TCC 13 | Tax Topics›Income Tax Act›241-260›Section 256›Subsection 256(7)›Paragraph 256(7)(d) |
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Mister Muffler Ltd. v. The Queen, 74 DTC 6615, [1974] CTC 813 (FCTD) | Tax Topics›Income Tax Act›1-20›Section 20›(3)-(29)›Subsection 20(7)›Paragraph 20(7)(a) |