Words and Phrases - G

58
26
36
33
25
20
10
8
49
1
2
17
34
19
24
56
1
48
50
32
6
7
8
1

Table of Contents

Words and Phrases

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 CCI 3 Tax TopicsIncome Tax Act101-110Section 110.1Subsection 110.1(1)Paragraph 110.1(1)(a)
good faith
Full Title Topic
Ploughman v. The Queen, 2017 TCC 64 Tax TopicsIncome Tax Act161-180Section 163.2Subsection 163.2(6)
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
Lupien v. The Queen, 2016 CCI 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)
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)Sujbparagraph (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)
greater part
Full Title Topic
8 April 2003 External T.I. 2003-000199 - Tax TopicsTreatiesIncome Tax ConventionsArticle 13
group
Full Title Topic
Atomic Truck Cartage Ltd. v. The Queen, [1985] 2 CTC 21 (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)
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)
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)
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)