Words and Phrases - H

a
82
b
44
c
75
d
50
e
37
f
31
g
18
h
13
i
72
j
2
k
2
l
30
m
53
n
25
o
38
p
79
q
3
r
75
s
88
t
46
u
14
v
8
w
20
y
2
“
1

Table of Contents

habitual (1)
hauling (1)
hedge (4)
hedging (1)
heir (1)
holding (1)
hotel (1)

Words and Phrases

habitual
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
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 Topics›Treaties›Income Tax Conventions›Article 4
Harman obligation
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)
has discretion
Full Title Topic
3 February 2003 Internal T.I. 2002-0168317 F - PAIEMENT DE DEPENSES Tax Topics›Income Tax Act›41-60›Section 56.1›Subsection 56.1(4)›Support Amount
hauling
Full Title Topic
30 July 2002 External T.I. 2002-0121435 F - categorie 16 - remorquage Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 16›Paragraph 16(g)
hedge
Full Title Topic
Echo Bay Mines Ltd. v. The Queen, 92 DTC 6437, [1992] 2 CTC 182 (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, which was aff'd in turn by 2020 SCC 6 Tax Topics›Income Tax Act›1-20›Section 9›Capital Gain vs. Profit›Futures/Forwards/Hedges
The Queen v. Macdonald, 2018 FCA 128, aff'd 2020 SCC 6 Tax Topics›Income Tax Act›1-20›Section 9›Capital Gain vs. Profit›Futures/Forwards/Hedges
MacDonald v. Canada, 2020 SCC 6 Tax Topics›Income Tax Act›1-20›Section 9›Capital Gain vs. Profit›Futures/Forwards/Hedges
hedging
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
heir
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)
holding
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
hospital bed
Full Title Topic
12 September 2011 External T.I. 2011-0397731E5 F - Crédit d'impôt pour frais médicaux Tax Topics›Income Tax Regulations›4000-5999›Regulation 5700›Section 5700›Paragraph 5700(h)
hotel
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
housing unit
Full Title Topic
Boulet v. The Queen, 2010 DTC 1015 [at 2602], 2009 TCC 261 Tax Topics›Income Tax Act›41-60›Section 54›Principal Residence
21 January 2016 Ordre des CPA du Québec Personal Taxation Roundtable Q. 9, 2016-0625141C6 F - Principal residence - duplex Tax Topics›Income Tax Act›41-60›Section 54›Principal Residence
8 November 2005 External T.I. 2005-0148091E5 F - Résidence principale-deux unités de condominium Tax Topics›Income Tax Act›41-60›Section 54›Principal Residence