Words and Phrases - I
Table of Contents
identifiable (1)
import (1)
in lieu of (1)
in lieu of (7)
in pari materia (2)
in person (2)
in proportion to (1)
in recognition (1)
in relation to (6)
in respect of (11)
in the course of (3)
in writing (1)
incidental (3)
included (7)
includes (1)
income (8)
income tax (2)
incur (7)
incurred (1)
indebtedness (2)
indemnities (1)
indemnity (1)
Indian (1)
indirectly (1)
infirmity (2)
ingot (1)
inhabited (1)
injury (1)
insolvent (2)
installation (1)
insurance (1)
insurance policy (1)
intention (1)
interest (10)
inventory (4)
investing (2)
investment form (1)
investments (6)
is (1)
issue (1)
Words and Phrases
Full Title | Topic |
---|---|
Canada (National Revenue) v. Greater Montréal Real Estate Board, 2008 DTC 6420, 2007 FCA 346 | Tax Topics›Income Tax Act›221-240›Section 231.2›Subsection 231.2(3) |
Full Title | Topic |
---|---|
Macklin v. The Queen, 92 DTC 6595 (FCTD) | Tax Topics›Income Tax Act›41-60›Section 44›Subsection 44(1) |
28 November 2013 External T.I. 2013-0504221E5 F - Fin d'années réputées | Tax Topics›Income Tax Act›241-260›Section 249›Subsection 249(3.1) |
Full Title | Topic |
---|---|
Flavell v. Deputy Minister of National Revenue for Customs and Excise (1996), 137 DLR (4th) 45 (FCTD) | Tax Topics›Excise Tax Act›201-220›Section 212 |
Full Title | Topic |
---|---|
Copthorne Holdings Ltd. v. Canada, 2012 DTC 5006 [at 6536], 2011 SCC 63, [2011] 3 SCR 721 | Tax Topics›Income Tax Act›241-260›Section 248›(2)-(41)›Subsection 248(10) |
3295036 Canada Inc. v. Agence du revenu du Québec, 2018 QCCQ 8100, aff'd 2020 QCCA 1435 | Tax Topics›Income Tax Act›241-260›Section 248›(2)-(41)›Subsection 248(10) |
Full Title | Topic |
---|---|
E.H. Price Ltd. v. The Queen, 83 DTC 5288, [1983] CTC 289 (FCA) | Tax Topics›Statutory Interpretation›Similar Statutes/in pari materia |
The Queen v. York Marble, Tile and Terrazzo Ltd., [1968] S.C.R. 140, [1968] CTC 44, 68 DTC 5001 | Tax Topics›Statutory Interpretation›Similar Statutes/in pari materia |
Full Title | Topic |
---|---|
Canada v. Spruce Credit Union, 2014 DTC 5079 [at 7044], 2014 FCA 143 | Tax Topics›Income Tax Act›131-140›Section 137.1›Subsection 137.1(4)›Paragraph 137.1(4)(c) |
Full Title | Topic |
---|---|
10 May 2012 External T.I. 2012-0435591E5 F - Prestation consécutive au décès | Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Death Benefit |
Full Title | Topic |
---|---|
12 December 2012 Interpretation Case No. 142112 | Tax Topics›Excise Tax Act›Regulations›New Harmonized Value-Added Tax System Regulations›Section 14 |
GST/HST memorandum 9.4 "Reimbursements" June 2012 | Tax Topics›Excise Tax Act›161-180›Section 175›Subsection 175(1) |
ExxonMobil Canada Ltd. v. Canada, 2010 FCA 1 | Tax Topics›Excise Tax Act›161-180›Section 174›Paragraph 174(a)›Subparagraph 174(a)(iv) |
Miedzi Copper Corporation v. The Queen, 2015 TCC 26 (Informal Procedure) | Tax Topics›Excise Tax Act›181-200›Section 186›Subsection 186(1) |
Stantec Inc. v. The Queen, 2008 TCC 400 (Informal Procedure), aff'd 2009 FCA 285 | Tax Topics›Excise Tax Act›181-200›Section 186›Subsection 186(2) |
Club Intrawest v. The Queen, 2016 TCC 149, varied 2017 FCA 151 | Tax Topics›Excise Tax Act›141-160›Section 142›Subsection 142(1)›Paragraph 142(1)(d) |
Full Title | Topic |
---|---|
MNR v. Mid-West Abrasive Co. of Canada Ltd., 73 DTC 5429, [1973] CTC 548 (FCTD) | Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›Paragraph 20(1)(c) |
Full Title | Topic |
---|---|
Transocean Offshore Ltd. v. Canada, 2005 DTC 5201, 2005 FCA 104 | Tax Topics›Income Tax Act›201-220›Section 212›Subsection 212(1) |
Full Title | Topic |
---|---|
Rezek v. Canada, 2005 DTC 5373, 2005 FCA 227 | Tax Topics›Income Tax Act›141-160›Section 150›Subsection 150(1)›Paragraph 150(1)(d) |
Full Title | Topic |
---|---|
Blok-Andersen v. MNR, 72 DTC 6309 (FCTD) | Tax Topics›Income Tax Act›111-120›Section 112›Subsection 112(2.1) |
Higgs v. Olivier (1952), 33 TC 136 (C.A.) | Tax Topics›Income Tax Act›1-20›Section 12›Subsection 12(1)›(e)-(x)›Paragraph 12(1)(x) |
MNR v. Yonge-Eglinton Building Ltd., 74 DTC 6180, [1974] CTC 209 (FCA) | Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›(d)-(l)›Paragraph 20(1)(e) |
Full Title | Topic |
---|---|
Armstrong v. Redford, [1920] AC 757, at 778 (HL) | Tax Topics›Income Tax Act›1-20›Section 6›Subsection 6(1)›Paragraph 6(1)(a) |
Williams v. The Queen, 2011 DTC 1087 [at 480], 2011 TCC 66 (Informal Procedure) | Tax Topics›Income Tax Act›1-20›Section 6›Subsection 6(1)›Paragraph 6(1)(a) |
Full Title | Topic |
---|---|
18 December 2017 External T.I. 2017-0720731E5 F - Eligible dividend designation | Tax Topics›Income Tax Act›81-100›Section 89›Subsection 89(14) |
Full Title | Topic |
---|---|
Great Eastern Life Assurance Co. Ltd. v. Director General of Inland Revenue (Malaysia), [1986] BTC 372 (PC) | Tax Topics›Income Tax Act›121-130›Section 129›Subsection 129(4.1) |
Full Title | Topic |
---|---|
The Queen v. Farmparts Distributing Ltd., 80 DTC 6157, [1980] CTC 205 (FCA) | Tax Topics›Statutory Interpretation›Interpretation/Definition Provisions |
Full Title | Topic |
---|---|
26 July 2010 External T.I. 2010-0364721E5 F - Revenus de bien et d'entreprise | Tax Topics›Income Tax Act›1-20›Section 18›(2)-(13)›Subsection 18(12) |
Full Title | Topic |
---|---|
Sedgewick Co-operative Association Ltd. v. The Queen, 83 DTC 5455, [1984] CTC 14 (FCTD) | Tax Topics›Income Tax Act›121-130›Section 125›Subsection 125(7)›Income of the Corporation for the Year From an Active Business |
Full Title | Topic |
---|---|
0742443 B.C. Ltd. v. The Queen, 2014 DTC 1208 [at 3811], 2014 TCC 301, aff'd 2015 DTC 5115 [at 6304], 2015 FCA 231 | Tax Topics›Income Tax Act›121-130›Section 125›Subsection 125(7)›Specified Investment Business |
Elmridge Country Club Inc. v. The Queen, 99 DTC 5127 (FCA) | Tax Topics›Income Tax Act›141-160›Section 149›Subsection 149(5) |
Full Title | Topic |
---|---|
Lanman & Kemp-Barclay & Co. of Colombia v. Commissioner of Internal Revenue, 26 TC 582 (1956) | Tax Topics›Income Tax Act›121-130›Section 126›Subsection 126(7)›Non-Business-Income Tax |
Teck Corp. v. The Queen, 2005 DTC 5338, 2004 BCCA 514 | Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(a)›Income-Producing Purpose |
Full Title | Topic |
---|---|
13 March 2012 External T.I. 2012-0433661E5 F - Notion de dépense engagée | Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(a)›Incurring of Expense |
Full Title | Topic |
---|---|
Barejo Holdings ULC v. The Queen, 2015 DTC 1216 [at 1405], 2015 TCC 274, aff'd on other grounds 2016 FCA 304 | Tax Topics›Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(11)›Investment Contract |
4 February 2015 External T.I. 2015-0565741E5 - Canadian-controlled private corporation | Tax Topics›Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(11)›Investment Contract |
Full Title | Topic |
---|---|
Greenwood Estate v. The Queen, 94 DTC 6190 (FCA) | Tax Topics›Income Tax Act›61-80›Section 70›Subsection 70(6) |
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) |
Full Title | Topic |
---|---|
Victoria Power Networks Pty Ltd v Commissioner of Taxation, [2019] FCA 77 | Tax Topics›Income Tax Act›1-20›Section 9›Compensation Payments |
Full Title | Topic |
---|---|
30 August 2016 External T.I. 2016-0656851E5 - Indian Tax Exemption and the Daniels Decision | Tax Topics›Other Legislation/Constitution›Federal›Indian Act›Section 87 |
Full Title | Topic |
---|---|
Canada v. 594710 British Columbia Ltd., 2018 FCA 166 | Tax Topics›Income Tax Act›141-160›Section 160›Subsection 160(1) |
Full Title | Topic |
---|---|
The Queen v. Diaz, 81 DTC 5112, [1981] CTC 138 (FCTD) | Tax Topics›Income Tax Act›111-120›Section 118›Subsection 118(1)›Paragraph 118(1)(d)›Subparagraph 118(1)(d)(ii) |
GST/HST Memorandum 21-3 Respite Care Services January 2019 | Tax Topics›Excise Tax Act›Schedules›Schedule V›Part IV›Section 3 |
Full Title | Topic |
---|---|
Bombay Jewellers Ltd. v. The Queen, [1998] GSTC 94 (TCC) | Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Precious Metal |
Full Title | Topic |
---|---|
Dusablon v. Agence du revenu du Québec, 2018 QCCQ 3032 | Tax Topics›Income Tax Act›41-60›Section 54›Principal Residence›Paragraph (a) |
Full Title | Topic |
---|---|
Moorthy v Revenue and Customs, [2018] EWCA Civ 847 | Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Retiring Allowance |
Full Title | Topic |
---|---|
10 January 2014 Internal T.I. 2013-0505911I7 - Meaning of "assembly project" in Brazil Convention | Tax Topics›Treaties›Income Tax Conventions›Article 5 |
Full Title | Topic |
---|---|
Watts v. The Queen, 2004 DTC 3111, 2004 TCC 535 (Informal Procedure) | Tax Topics›Income Tax Act›41-60›Section 56›Subsection 56(1)›Paragraph 56(1)(a) |
Full Title | Topic |
---|---|
Le Groupe PPP Ltée v. The Queen, 2017 TCC 2, briefly aff'd 2018 FCA 123 | Tax Topics›Excise Tax Act›161-180›Section 175.1 |
Full Title | Topic |
---|---|
Canada v. Repsol Energy Canada Ltd., 2017 FCA 193 | Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 1›Paragraph 1(n) |
Full Title | Topic |
---|---|
Backman v. Canada, 2001 DTC 5149, 2001 SCC 10, [2001] 1 SCR 367 | Tax Topics›General Concepts›Purpose/Intention |
Full Title | Topic |
---|---|
Canadian Imperial Bank of Canada v. Canada, 2000 DTC 6207 (FCA) | Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Inventory |
23 September 2014 External T.I. 2013-0509021E5 F - Rajustement obligatoire | Tax Topics›Income Tax Act›21-40›Section 28›Subsection 28(1)›Paragraph 28(1)(c) |
Kruger Incorporated v. Canada, 2016 FCA 186 | Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Inventory |
Ted Davy Finance Co. Ltd. v. MNR, 64 DTC 5124 (Ex Ct) | Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Inventory |
Full Title | Topic |
---|---|
Wragg v. Palmer, [1919] 2 Ch. 58 | Tax Topics›Income Tax Act›101-110›Section 108›Subsection 108(2)›Paragraph 108(2)(b) |
First Torland Investments Ltd. v. MNR, 69 DTC 5109, [1969] CTC 134 (Ex Ct), briefly aff'd 70 DTC 6354, [1970] CTC 634 (SCC) | Tax Topics›Income Tax Act›1-20›Section 9›Capital Gain vs. Profit›Real Estate |
Full Title | Topic |
---|---|
ACN 154 520 199 Pty Ltd (in liquidation) v Commissioner of Taxation, [2020] FCAFC 190 | Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Precious Metal |
Full Title | Topic |
---|---|
Commissioner of Taxes v. Australian Mutual Provident Society (1902), 22 N.Z.L.R. 445 (C.A.) | Tax Topics›Income Tax Act›101-110›Section 108›Subsection 108(2)›Paragraph 108(2)(b) |
Pennsylvania Ry. Co. v. Interstate Commerce Commission, 66 F. (2d) 37 (3d C.A. (1933)) | Tax Topics›Income Tax Act›101-110›Section 108›Subsection 108(2)›Paragraph 108(2)(b) |
In Re Ferry, Allen v. Allen, [1945] N.Z.L.R. 448 (S.C.) | Tax Topics›Income Tax Act›101-110›Section 108›Subsection 108(2)›Paragraph 108(2)(b) |
C.I.R. v. Desoutter Bros., Ltd. (1945), 29 TC 155 (C.A.) | Tax Topics›Income Tax Act›101-110›Section 108›Subsection 108(2)›Paragraph 108(2)(b) |
Re Lilly's Will Trust, [1948] 2 All E.R. 906 (Ch. D.) | Tax Topics›Income Tax Act›101-110›Section 108›Subsection 108(2)›Paragraph 108(2)(b) |
Tootal Broadhurst Lee Co. Ltd. v. I.R.C., [1949] 1 All E.R. 261 (HL) | Tax Topics›Income Tax Act›101-110›Section 108›Subsection 108(2)›Paragraph 108(2)(b) |
Full Title | Topic |
---|---|
Barker v Baxendale Walker Solicitors (a firm) & Anor, [2017] EWCA Civ 2056 | Tax Topics›Statutory Interpretation›Interpretation Act›Section 10 |