Words and Phrases - H

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Words and Phrases

habitual
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Christian Ehlermann, Marla Castelon, "When Does a Dependent Agent Act Habitually?", Tax Notes International, 26 September 2016, p. 1141 Tax TopicsTreatiesIncome Tax ConventionsArticle 5
habitual abode
Full Title Topic
Lingle v. The Queen, 2009 DTC 1705, 2009 TCC 435, aff'd 2010 DTC 5100 [at 6932], 2010 FCA 152 Tax TopicsTreatiesIncome Tax ConventionsArticle 4
Harman obligation
Full Title Topic
Deputy Commissioner of Taxation v Rennie Produce (Aust) Pty Ltd (in liq), [2018] FCAFC 38 Tax TopicsIncome Tax Act221-240Section 231.2Subsection 231.2(1)
has discretion
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3 February 2003 Internal T.I. 2002-0168317 F - PAIEMENT DE DEPENSES Tax TopicsIncome Tax Act41-60Section 56.1Subsection 56.1(4)Support Amount
hauling
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30 July 2002 External T.I. 2002-0121435 F - categorie 16 - remorquage Tax TopicsIncome Tax RegulationsSchedulesSchedule IIClass 16Paragraph 16(g)
hedge
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Echo Bay Mines Ltd. v. The Queen, 92 DTC 6437, [1992] 2 CTC 182 (FCTD) Tax TopicsIncome Tax Regulations0000-1999Regulation 1204Subsection 1204(1)
MacDonald v. The Queen, 2017 TCC 157, rev'd 2018 FCA 128, which was aff'd in turn by 2020 SCC 6 Tax TopicsIncome Tax Act1-20Section 9Capital Gain vs. ProfitFutures/Forwards/Hedges
The Queen v. Macdonald, 2018 FCA 128, aff'd 2020 SCC 6 Tax TopicsIncome Tax Act1-20Section 9Capital Gain vs. ProfitFutures/Forwards/Hedges
MacDonald v. Canada, 2020 SCC 6, [2020] 1 SCR 319 Tax TopicsIncome Tax Act1-20Section 9Capital Gain vs. ProfitFutures/Forwards/Hedges
hedging
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Placer Dome Canada Ltd. v. Ontario (Minister of Finance), 2006 DTC 6532, 2006 SCC 20, [2006] 1 SCR 715 Tax TopicsIncome Tax Act1-20Section 9Capital Gain vs. ProfitFutures/Forwards/Hedges
heir
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Estate of Winifred Straessle v. The Queen, 2018 TCC 144 Tax TopicsIncome Tax Act161-180Section 165Subsection 165(1)
hold
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25 September 2014 External T.I. 2012-0451411E5 F - Mutual Holding Corporation Tax TopicsIncome Tax Act131-140Section 139.1Subsection 139.1(1)Mutual Holding Corporation
Thye RRSP of James T. Grenon (552-53721) by its Trustee CIBC Trust Corporation v. Canada, 2025 FCA 129 Tax TopicsIncome Tax Regulations4000-5999Regulation 4801
holding
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25 September 2014 External T.I. 2012-0451411E5 F - Mutual Holding Corporation Tax TopicsIncome Tax Act131-140Section 139.1Subsection 139.1(1)Mutual Holding Corporation
horizontal stare decisis
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R. v. Kane, 2024 QCCS 5012 Tax TopicsGeneral ConceptsStare Decisis
hospital bed
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12 September 2011 External T.I. 2011-0397731E5 F - Crédit d'impôt pour frais médicaux Tax TopicsIncome Tax Regulations4000-5999Regulation 5700Section 5700Paragraph 5700(h)
hotel
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Revenue and Customs v Fortyseven Park Street Ltd, [2019] EWCA Civ 849 Tax TopicsExcise Tax ActSection 123Subsection 123(1)Residential Complex
housing unit
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Boulet v. The Queen, 2010 DTC 1015 [at at 2602], 2009 TCC 261 Tax TopicsIncome Tax Act41-60Section 54Principal Residence
21 January 2016 Ordre des CPA du Québec Personal Taxation Roundtable Q. 9, 2016-0625141C6 F - Principal residence - duplex Tax TopicsIncome Tax Act41-60Section 54Principal Residence
8 November 2005 External T.I. 2005-0148091E5 F - Résidence principale-deux unités de condominium Tax TopicsIncome Tax Act41-60Section 54Principal Residence