Words and Phrases - I

a
58
b
26
c
36
d
33
e
25
f
20
g
10
h
8
i
49
j
1
k
2
l
17
m
34
n
19
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24
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Table of Contents

import (1)
in person (1)
included (6)
includes (1)
income (5)
incur (7)
incurred (0)
Indian (1)
infirmity (1)
ingot (1)
inhabited (1)
injury (1)
insolvent (2)
insurance (1)
interest (7)
inventory (4)
investing (2)
is (1)
issue (1)

Words and Phrases

identifiable
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)
immediately after
Full Title Topic
Terminal Norco Inc. v. The Queen, 2006 DTC 2897, 2006 TCC 139 Tax Topics›General Concepts›Ownership
26 January 1994 T.I. 9336015 ["immediately after disposition" meaning"] Tax Topics›Income Tax Act›81-100›Section 85›Subsection 85(4)
immediately before
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)
import
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
in connection with
Full Title Topic
Reiner v. The Queen, 2005 DTC 308, 2005 TCC 115 (Informal Procedure) Tax Topics›Income Tax Act›111-120›Section 118.6›Subsection 118.6(1)›Qualifying Educational Program
13 January 2015 Internal T.I. 2013-0497361I7 F - Services performed by a foreign affiliate Tax Topics›Income Tax Act›81-100›Section 95›Subsection 95(3)›Paragraph 95(3)(b)
ONEnergy Inc. v. The Queen, 2016 TCC 230, rev'd 2018 FCA Tax Topics›Excise Tax Act›141-160›Section 141.1›Subsection 141.1(3)›Paragraph 141.1(3)(a)
in contemplation of
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 Tax Topics›Income Tax Act›241-260›Section 248›(2)-(41)›Subsection 248(10)
in lieu of
Full Title Topic
Hall v. MNR, 70 DTC 6333, [1970] CTC 510 (Ex Ct), briefly aff'd 71 DTC 5217 (SCC) Tax Topics›Income Tax Act›1-20›Section 12›Subsection 12(1)›(a)-(c)›Paragraph 12(1)(c)
Holzhey v. The Queen, 2008 DTC 2607, 2007 TCC 247 Tax Topics›Income Tax Act›1-20›Section 12›Subsection 12(1)›(a)-(c)›Paragraph 12(1)(c)
Transocean Offshore Ltd. v. Canada, 2005 DTC 5201, 2005 FCA 104 Tax Topics›Income Tax Act›201-220›Section 212›Subsection 212(1)
Pechet v. Canada, 2009 DTC 5189, 2009 FCA 341 Tax Topics›Income Tax Act›201-220›Section 216›Subsection 216(1)
27 June 2016 External T.I. 2016-0637341E5 F - Partnerships - Negative ACB Tax Topics›Income Tax Act›41-60›Section 53›Subsection 53(2)›Paragraph 53(2)(c)›Subparagraph 53(2)(c)(v)
Scott v. The Queen, 2017 TCC 224, 2017 TCC 224 Tax Topics›Income Tax Act›41-60›Section 56›Subsection 56(1)›Paragraph 56(1)(a)›Subparagraph 56(1)(a)(iii)
13 September 2012 Internal T.I. 2012-0442671I7 F - Dédommagement pour la perte de bénéfices Tax Topics›Income Tax Act›1-20›Section 6›(1.1)-(23)›Subsection 6(3)
in pari materia
Full Title Topic
E.H. Price Ltd. v. The Queen, 83 DTC 5288, [1983] CTC 289 (FCA) Tax Topics›Statutory Interpretation›Similar Statutes
in person
Full Title Topic
BCS Group Business Services Inc. v. The Queen, 2018 TCC 120 Tax Topics›Other Legislation/Constitution›Federal›Tax Court of Canada Rules (General Procedure)›Section 30›Subsection 30(2)
in proportion to
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)
in relation to
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)
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)
in respect of
Full Title Topic
Attorney General of British Columbia v. Canada Trust Co. et al., [1980] 2 SCR 466, [1980] CTC 338 Tax Topics›Other Legislation/Constitution›Constitution Act, 1867›Subsection 92(2)
Nowegijick v. The Queen, 83 DTC 5041, [1983] CTC 20, [1983] 1 SCR 29 Tax Topics›Other Legislation/Constitution›Federal›Indian Act›Section 87
Markevich v. Canada, 2003 DTC 5185, 2003 SCC 9, [2003] 1 SCR 94 Tax Topics›Income Tax Act›221-240›Section 223›Subsection 223(3)
Slattery (Trustee of) v. Doane Raymond Ltd., 93 DTC 5443, [1993] 3 SCR 430 Tax Topics›Income Tax Act›241-260›Section 241›Subsection 241(3)
The Queen v. Savage, 83 DTC 5409, [1983] CTC 393, [1983] 2 SCR 428 Tax Topics›Income Tax Act›1-20›Section 6›Subsection 6(1)›Paragraph 6(1)(a)
Attorney General of British Columbia v. Canada Trust Co. et al., [1980] 2 SCR 466, [1980] CTC 338 Tax Topics›Statutory Interpretation›Absurdities
4 June 2014 External T.I. 2013-0513761E5 - Meaning of "cost" in determining "equity amount" Tax Topics›Income Tax Act›1-20›Section 18›(2)-(13)›Subsection 18(5)›Equity Amount›Paragraph (c)
Weyerhaeuser Company Limited v. The Queen, 2007 TCC 65 Tax Topics›Income Tax Regulations›0000-1999›Regulation 105›Subsection 105(1)
Commissioner of Inland Revenue v. Lin, [2018] NZCA 38 Tax Topics›Treaties›Income Tax Conventions›Article 24
Burton v Commissioner of Taxation, [2018] FCA 1857 Tax Topics›Income Tax Act›121-130›Section 126›Subsection 126(1)
in respect of the year
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)
in satisfaction of
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)
in the course of
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)
in the course of employment
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)
in writing
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)
incidental
Full Title Topic
Vancouver Society of Immigrant and Visible Minority Women v. M.N.R., 99 DTC 5034, [1999] 1 SCR 10 Tax Topics›Income Tax Act›141-160›Section 149.1›Subsection 149.1(1)›Charitable Organization
18 August 2014 External T.I. 2014-0528171E5 - Condominium Corporations and 149(1)(l) Tax Topics›Income Tax Act›141-160›Section 149›Subsection 149(1)›Paragraph 149(1)(l)
29 February 2012 External T.I. 2012-0435151E5 - Installation of Solar Panels Tax Topics›Income Tax Act›1-20›Section 4›Subsection 4(1)›Paragraph 4(1)(a)
incidental gross income
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)
included
Full Title Topic
Langdon v. Canada, 2000 DTC 6203 (FCA) Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›(d)-(l)›Paragraph 20(1)(l)
Delle Donne v. The Queen, 2015 TCC 150 Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›(d)-(l)›Paragraph 20(1)(l)
4 November 2008 External T.I. 2008-0264181E5 - Income recognition and ACB - trust units Tax Topics›Income Tax Act›41-60›Section 53›Subsection 53(2)›Paragraph 53(2)(h)›Subparagraph 53(2)(h)(i.1)
Quigley v. The Queen, 96 DTC 1057 (TCC) Tax Topics›Income Tax Act›61-80›Section 80.4›Subsection 80.4(3)›Paragraph 80.4(3)(b)
David Nathanson, "Included Versus Reported", Canadian Tax Highlights, Vol. 24, No. 9, September 2016, p. 5 Tax Topics›Income Tax Act›1-20›Section 6›(1.1)-(23)›Subsection 6(11)
Burton v Commissioner of Taxation, [2018] FCA 1857 Tax Topics›Income Tax Act›121-130›Section 126›Subsection 126(1)
includes
Full Title Topic
The Queen v. Farmparts Distributing Ltd., 80 DTC 6157, [1980] CTC 205 (FCA) Tax Topics›Statutory Interpretation›Interpretation/Definition Provisions
income
Full Title Topic
Mark Resources Inc. v. The Queen, 93 DTC 1004 (TCC) Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›Paragraph 20(1)(c)
454538 Ontario Ltd. v. MNR, 93 DTC 427 (TCC) Tax Topics›Income Tax Act›41-60›Section 55›Subsection 55(2)
13 January 2014 External T.I. 2013-0512581E5 - Sale of shares of Brazilian corporation Tax Topics›Treaties›Income Tax Conventions›Article 24
26 April 2017 IFA Roundtable Q. 7, 2017-0691221C6 - Clause 95(2)(a)(ii)(D) Tax Topics›Income Tax Act›81-100›Section 95›Subsection 95(2)›Paragraph 95(2)(a)›Subparagraph 95(2)(a)(ii)›Clause 95(2)(a)(ii)(D)›Subclause 95(2)(a)(ii)(D)(IV)›Sub-subclause 95(2)(a)(ii)(D)(IV)2
29 May 2018 STEP Roundtable Q. 5, 2018-0743961C6 - Tax on Split Income Tax Topics›Income Tax Act›111-120›Section 120.4›Subsection 120.4(1)›Excluded Shares
income from an active business
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
income from property
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)
income or profits tax
Full Title Topic
5 October 2012 Roundtable, 2012-0451251C6 F - Excess of foreign tax withheld at source Tax Topics›Income Tax Act›121-130›Section 126›Subsection 126(7)›Non-Business-Income Tax
income tax
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
incur
Full Title Topic
Edmonton Liquid Gas Ltd. v. The Queen, 84 DTC 6526, [1984] CTC 536 (FCA) Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(a)›Incurring of Expense
Ensign Tankers (Leasing) Ltd. v. Stokes, [1989] B.T.C. 410 (Ch.D.) Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(a)›Incurring of Expense
The Queen v. Burnco Industries Ltd., 84 DTC 6348, [1984] CTC 337 (FCA) Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(a)›Timing
C.I.R. v. Lo and Lo, [1984] B.T.C. 281 (PC) Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(a)›Timing
10 January 2014 Internal T.I. 2013-0505911I7 - Meaning of "assembly project" in Brazil Convention Tax Topics›Treaties›Income Tax Conventions›Article 5
6 December 2016 External T.I. 2015-0589041E5 F - Frais médicaux payés d’avance - prepaid medical expenses Tax Topics›Income Tax Act›111-120›Section 118.2›Subsection 118.2(2)›Paragraph 118.2(2)(a)
Lewski v Commissioner of Taxation, [2017] FCAFC 145 Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(a)›Incurring of Expense
indebtedness
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
indefeasible vesting
Full Title Topic
Greenwood Estate v. The Queen, 94 DTC 6190 (FCA) Tax Topics›Income Tax Act›61-80›Section 70›Subsection 70(6)
indemnities
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)
Indian
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
indirectly
Full Title Topic
Canada v. 594710 British Columbia Ltd., 2018 FCA 166 Tax Topics›Income Tax Act›141-160›Section 160›Subsection 160(1)
infirmity
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)
ingot
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
inhabited
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)
injury
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
insolvent
Full Title Topic
15 June 1998 Memorandum 980234 Tax Topics›Income Tax Act›41-60›Section 50›Subsection 50(1)
5 October 2012 APFF Roundtable, 2012-0454061C6 F - Transfer of a Lossco to a related corporation Tax Topics›Income Tax Act›41-60›Section 50›Subsection 50(1)
installation
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
insurance
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)
insurance policy
Full Title Topic
Le Groupe PPP Ltée v. The Queen, 2017 TCC 2, briefly aff'd 2018 CAF 123 Tax Topics›Excise Tax Act›161-180›Section 175.1
intangible property
Full Title Topic
1 March 2016 Internal T.I. 2016-0631181I7 - Specified foreign property - mineral rights Tax Topics›Income Tax Act›221-240›Section 233.3›Subsection 233.3(1)›Specified Foreign Property
integration principle
Full Title Topic
Canada v. Repsol Energy Canada Ltd., 2017 FCA 193 Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 1›Class 1(n)
interest
Full Title Topic
Pike v. Revenue and Customs Commissioners, [2014] BTC 33, [2014] EWCA Civ 824 Tax Topics›Income Tax Act›1-20›Section 12›Subsection 12(1)›(a)-(c)›Paragraph 12(1)(c)
Bennett and White v. The King, 49 DTC 514, [1949] CTC 1, [1949] S.C.R. 287 Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›Paragraph 20(1)(c)
Morscher v. MNR, 92 DTC 2214 (TCC) Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›Paragraph 20(1)(c)
R. v. Melford Developments Inc., 82 DTC 6281, [1982] CTC 330, [1982] 2 SCR 504 Tax Topics›Income Tax Act›201-220›Section 214›Subsection 214(15)
Joint Committee, "Small Business Deduction Rules under Section 125 of the Income Tax Act - Follow-Up to Our Meeting with Canada Revenue Agency", 2 June 2017 Joint Committee Submission to Finance respecting the Small Business Deduction, appending Submission to Randy Hewlett of the Income Tax Rulings Directorate dated 14 February 2017 Tax Topics›Income Tax Act›121-130›Section 125›Subsection 125(7)›Specified Corporate Income›Paragraph (a)›Subparagraph (a)(i)
Solar Power Network Inc. v. ClearFlow Energy Finance Corp., 2018 ONSC 7286, rev'd 2018 ONCA 727 Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›Paragraph 20(1)(c)
Solar Power Network Inc. v. ClearFlow Energy Finance Corp., 2018 ONCA 727 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Financial Service›Paragraph (f)
inventory
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
investing
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
investments
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)
is
Full Title Topic
Barker v Baxendale Walker Solicitors (a firm) & Anor, [2017] EWCA Civ 2056 Tax Topics›Statutory Interpretation›Interpretation Act›Section 10
issue
Full Title Topic
International Hi-tech Industries Inc. v. The Queen, 2018 TCC 240 Tax Topics›Excise Tax Act›Regulations›Input Tax Credit Information (GST/HST) Regulations›Section 3›Paragraph 3(a)›Subparagraph 3(a)(ii)