Words and Phrases - G

a
80
b
43
c
70
d
50
e
35
f
30
g
17
h
12
i
70
j
2
k
2
l
30
m
50
n
25
o
37
p
78
q
2
r
73
s
80
t
44
u
13
v
8
w
20
y
2
“
1

Table of Contents

gift (11)
goods (2)
goodwill (8)
grant (1)
gratuity (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
generally accepted accounting principles
Full Title Topic
11 May 2005 Roundtable, 2005-0127081C6 F - États financiers - Impôt de la Partie I.3 Tax Topics›Income Tax Act›181-200›Section 181›Subsection 181(3)
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)
6 April 2003 External T.I. 2003-0054461E5 F - Traitement fiscal d'un cadeau Tax Topics›Income Tax Act›1-20›Section 9›Nature of Income
1 February 2023 External T.I. 2022-0945221E5 - Directed gift to a municipality Tax Topics›Income Tax Act›141-160›Section 149.1›Subsection 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 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)
goods
Full Title Topic
Canadian Wirevision Ltd. v. The Queen, 79 DTC 5101, [1979] CTC 122 (FCA) Tax Topics›Income Tax Act›121-130›Section 125.1›Subsection 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 Topics›Income Tax Act›81-100›Section 95›Subsection 95(3)›Paragraph 95(3)(b)
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)
gratuity
Full Title Topic
1410109 Ontario Ltd. v. The King, 2022 TCC 141 (Informal Procedure) Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Consideration
greater part
Full Title Topic
8 April 2003 External T.I. 2003-000199 Tax Topics›Treaties›Income Tax Conventions›Article 13
gross overriding royalty
Full Title Topic
Notice 269 – Draft GST/HST Memorandum 3.7, "Natural Resources" 15 February 2012 Tax Topics›Excise Tax Act›161-180›Section 162›Subsection 162(2)
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, aff'd 2023 SCC 16 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)