Words and Phrases - G

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Words and Phrases

general publc
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GST/HST Memorandum 20-2 “Public Colleges” December 2019 Tax TopicsExcise Tax ActSection 123Subsection 123(1)Public College
generally accepted accounting principles
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11 May 2005 Roundtable, 2005-0127081C6 F - États financiers - Impôt de la Partie I.3 Tax TopicsIncome Tax Act181-200Section 181Subsection 181(3)
gift
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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 CAF 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
gift certificate
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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
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Ploughman v. The Queen, 2017 TCC 64 Tax TopicsIncome Tax Act161-180Section 163.2Subsection 163.2(6)
goods
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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)
goodwill
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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
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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
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Ghali v. Canada, 2005 DTC 5472, 2004 FCA 60 Tax TopicsIncome Tax Act41-60Section 56Subsection 56(1)Paragraph 56(1)(o)
granting of credit
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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 TopicsExcise Tax ActSection 123Subsection 123(1)Financial ServiceParagraph (g)
gratuity
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1410109 Ontario Ltd. v. The King, 2022 TCC 141 (Informal Procedure) Tax TopicsExcise Tax ActSection 123Subsection 123(1)Consideration
greater part
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8 April 2003 External T.I. 2003-000199 Tax TopicsTreatiesIncome Tax ConventionsArticle 13
group
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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, [1985] 2 CTC 21, 86 DTC 6032 (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, leave granted 10 March 2022 Tax TopicsIncome Tax Act111-120Section 111Subsection 111(5)Paragraph 111(5)(a)
group of persons
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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)
group plan
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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
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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)