Words and Phrases - G

a
69
b
36
c
59
d
42
e
30
f
27
g
13
h
10
i
62
j
2
k
2
l
26
m
48
n
22
o
35
p
71
q
1
r
61
s
67
t
42
u
12
v
8
w
16
y
2

Table of Contents

gift (9)
goodwill (8)
grant (1)
group (4)

Words and Phrases

general publc
Full Title Topic
GST/HST Memorandum 20-2 “Public Colleges” December 2019 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Public College
gift
Full Title Topic
The Queen v. Littler, 78 DTC 6179, [1978] CTC 235 (FCA) Tax Topics›Income Tax Act›61-80›Section 69›Subsection 69(1)›Paragraph 69(1)(b)
Berry v. Warnett, [1980] T.R. 299 (C.A.), rev'd [1980] BTC 239 (HL) Tax Topics›Income Tax Act›61-80›Section 69›Subsection 69(1)›Paragraph 69(1)(b)
16 April 2013 External T.I. 2013-0477981E5 F - Interpretation of Gift Tax Topics›Income Tax Act›111-120›Section 118.1›Subsection 118.1(1)›Total Charitable Gifts
26 June 2013 External T.I. 2013-0490711E5 F - Disposition en contrepartie de 1$ Tax Topics›Income Tax Act›61-80›Section 69›Subsection 69(1)›Paragraph 69(1)(c)
French v. Canada, 2016 FCA 64 Tax Topics›Income Tax Act›111-120›Section 118.1›Subsection 118.1(1)›Total Charitable Gifts
S7-F1-C1 - Split-receipting and Deemed Fair Market Value Tax Topics›Income Tax Act›111-120›Section 118.1›Subsection 118.1(1)›Total Charitable Gifts
Cassan v. The Queen, 2017 TCC 174 Tax Topics›Income Tax Act›61-80›Section 69›Subsection 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 CAF 36 Tax Topics›Income Tax Act›101-110›Section 110.1›Subsection 110.1(1)›Paragraph 110.1(1)(a)
24 January 2019 External T.I. 2018-0773301E5 - Paragraph 69(1)(c) and Nominal Consideration Tax Topics›Income Tax Act›61-80›Section 69›Subsection 69(1)›Paragraph 69(1)(c)
gift certificate
Full Title Topic
Canadian Imperial Bank of Commerce v. The Queen, 2019 TCC 79, aff'd 2021 FCA 96 Tax Topics›Excise Tax Act›181-200›Section 181.2
good faith
Full Title Topic
Ploughman v. The Queen, 2017 TCC 64 Tax Topics›Income Tax Act›161-180›Section 163.2›Subsection 163.2(6)
goodwill
Full Title Topic
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
Transalta Corporation v. Canada, 2012 DTC 5040 [at 6757], 2012 FCA 20 Tax Topics›Income Tax Act›61-80›Section 68
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
28 January 2021 Internal T.I. 2019-0817641I7 - Acquisition of rights to pension surplus Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(b)›Capital Expenditure v. Expense›Actuarial Surplus
9 November 2005 Internal T.I. 2005-0154301I7 F - Choix concernant les immobilisations admissibles Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 14.1
government
Full Title Topic
8 December 2016 Internal T.I. 2016-0634231I7 - Pension received from the European Union Tax Topics›Income Tax Act›121-130›Section 126›Subsection 126(1)
5 June 2014 Internal T.I. 2014-0532281I7 F - Chambre des communes-donataire reconnu 149.1(1) Tax Topics›Income Tax Act›141-160›Section 149.1›Subsection 149.1(1)›Qualified Donee›Paragraph (a)›Subparagraph (a)(iii)
grant
Full Title Topic
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)
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 Topics›Excise Tax Act›Section 123›Subsection 123(1)›Financial Service›Paragraph (g)
greater part
Full Title Topic
8 April 2003 External T.I. 2003-000199 - Tax Topics›Treaties›Income Tax Conventions›Article 13
group
Full Title Topic
Silicon Graphics Ltd. v. Canada, 2002 DTC 7113, 2002 FCA 260 Tax Topics›Income Tax Act›121-130›Section 125›Subsection 125(7)›Canadian-Controlled Private Corporation
Atomic Truck Cartage Ltd. v. The Queen, [1985] 2 CTC 21, 86 DTC 6032 (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)
Canada v. Deans Knight Income Corporation, 2021 FCA 160 Tax Topics›Income Tax Act›111-120›Section 111›Subsection 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 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)
group plan
Full Title Topic
12 June 2017 Internal T.I. 2016-0679291I7 F - Régime d’assurance décès et mutilation accidentels Tax Topics›Income Tax Act›1-20›Section 6›Subsection 6(1)›(b)-(l)›Paragraph 6(1)(e.1)
guarantees
Full Title Topic
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)