Words and Phrases - H
Table of Contents
habitual (1)
habitual abode (1)
hedge (3)
hedging (1)
heir (1)
holding (1)
hotel (1)
housing unit (2)
Words and Phrases
| Full Title | Topic |
|---|---|
| Christian Ehlermann, Marla Castelon, "When Does a Dependent Agent Act Habitually?", Tax Notes International, 26 September 2016, p. 1141 | Tax Topics›Treaties›Income Tax Conventions›Article 5 |
| Full Title | Topic |
|---|---|
| Lingle v. The Queen, 2009 DTC 1705, 2009 TCC 435, aff'd 2010 DTC 5100 [at 6932], 2010 FCA 152 | Tax Topics›Treaties›Income Tax Conventions›Article 4 |
| Full Title | Topic |
|---|---|
| Deputy Commissioner of Taxation v Rennie Produce (Aust) Pty Ltd (in liq), [2018] FCAFC 38 | Tax Topics›Income Tax Act›221-240›Section 231.2›Subsection 231.2(1) |
| Full Title | Topic |
|---|---|
| Echo Bay Mines Ltd. v. The Queen, 92 DTC 6437 (FCTD) | Tax Topics›Income Tax Regulations›0000-1999›Regulation 1204›Subsection 1204(1) |
| MacDonald v. The Queen, 2017 TCC 157, rev'd 2018 FCA 128 | Tax Topics›Income Tax Act›1-20›Section 9›Capital Gain vs. Profit›Futures/Forwards/Hedges |
| The Queen v. Macdonald, 2018 FCA 128, leave granted 21 March 2019 | Tax Topics›Income Tax Act›1-20›Section 9›Capital Gain vs. Profit›Futures/Forwards/Hedges |
| Full Title | Topic |
|---|---|
| Placer Dome Canada Ltd. v. Ontario (Minister of Finance), 2006 DTC 6532, 2006 SCC 20, [2006] 1 SCR 715 | Tax Topics›Income Tax Act›1-20›Section 9›Capital Gain vs. Profit›Futures/Forwards/Hedges |
| Full Title | Topic |
|---|---|
| Estate of Winifred Straessle v. The Queen, 2018 TCC 144 | Tax Topics›Income Tax Act›161-180›Section 165›Subsection 165(1) |
| Full Title | Topic |
|---|---|
| 25 September 2014 External T.I. 2012-0451411E5 F - Mutual Holding Corporation | Tax Topics›Income Tax Act›131-140›Section 139.1›Subsection 139.1(1)›Mutual Holding Corporation |
| Full Title | Topic |
|---|---|
| Revenue and Customs v Fortyseven Park Street Ltd, [2019] EWCA Civ 849 | Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Residential Complex |