Words and Phrases - I
Table of Contents
identifiable (1)
immovable (1)
import (1)
in lieu of (1)
in lieu of (8)
in pari materia (2)
in person (2)
in proportion to (1)
in recognition (1)
in relation to (8)
in respect of (15)
in the course of (8)
in writing (1)
inaccuracy (1)
incident to (2)
incidental (4)
included (8)
includes (1)
income (12)
income tax (2)
incorporated (2)
incur (7)
incurred (1)
indebtedness (3)
indemnities (1)
indemnity (1)
Indian (1)
indirectly (3)
inducement (3)
infirmity (2)
ingot (1)
inhabited (1)
injury (1)
insolvency (1)
insolvent (3)
installation (1)
insurance (2)
insurance policy (1)
insurer (1)
intention (1)
interest (14)
interlocutory (1)
inventory (5)
investing (2)
investment form (1)
investments (6)
is (1)
issue (1)
issue estoppel (1)
Words and Phrases
Full Title | Topic |
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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 |
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ARQ Internal Interpretation 95-0110866 | Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Real Property›Paragraph (a) |
Full Title | Topic |
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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 |
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Hallbauer v. R., 98 DTC 6275, [1998] 3 CTC 115 (FCA) | Tax Topics›Income Tax Act›61-80›Section 79›Subsection 79(2) |
Janette Pantry, Carrie Smit, "Tax Considerations in Restructuring under the Companies’ Creditors Arrangement Act", draft 2020 CTF Annual Conference paper | Tax Topics›Income Tax Act›61-80›Section 79›Subsection 79(2) |
Full Title | Topic |
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Copthorne Holdings Ltd. v. Canada, 2012 DTC 5006 [at 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 |
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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 |
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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 |
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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 |
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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 |
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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 |
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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 |
---|---|
President's Choice Bank v. The Queen, 2022 TCC 84, rev'd 2024 FCA 135 | Tax Topics›Excise Tax Act›181-200›Section 181›Subsection 181(5) |
Full Title | Topic |
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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 |
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McCullough v. The King, 2022 TCC 118 (Informal Procedure) | Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(h) |
Full Title | Topic |
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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 |
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Revenue and Customs v Tooth, [2021] UKSC 17 | Tax Topics›Income Tax Act›141-160›Section 152›Subsection 152(4)›Paragraph 152(4)(a)›Subparagraph 152(4)(a)(i) |
Full Title | Topic |
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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 |
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The Queen v. Farmparts Distributing Ltd., 80 DTC 6157, [1980] CTC 205 (FCA) | Tax Topics›Statutory Interpretation›Interpretation/Definition Provisions |
Full Title | Topic |
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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 |
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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 |
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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 |
Burri v. The Queen, 85 DTC 5287, [1985] 2 CTC 42 (FCTD) | Tax Topics›Income Tax Act›121-130›Section 129›Subsection 129(4)›Canadian Investment Income |
Elmridge Country Club Inc. v. The Queen, 99 DTC 5127 (FCA) | Tax Topics›Income Tax Act›141-160›Section 149›Subsection 149(5) |
The Queen v. Canada Southern Railway Co., 86 DTC 6097, [1986] 1 CTC 284 (FCA) | Tax Topics›Income Tax Regulations›0000-1999›Regulation 805 |
Hollinger v. M.N.R., 73 D.T.C. 5003, [1972] C.T.C. 592 (FCTD) | Tax Topics›Income Tax Regulations›2000-3999›Regulation 2601›Subsection 2601(2) |
5 March 2024 External T.I. 2023-0962831E5 - Active business income – Income from solar panels | Tax Topics›Income Tax Act›121-130›Section 125›Subsection 125(7)›Specified Investment Business |
Full Title | Topic |
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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 |
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Deltona Corp. v. MNR, 71 DTC 5186, [1971] CTC 297 (Ex Ct), briefly aff'd 73 DTC 5180, [1973] CTC 215 (SCC) | Tax Topics›Income Tax Act›241-260›Section 250›Subsection 250(4) |
27 February 2020 CBA Roundtable, Q.17 | Tax Topics›Excise Tax Act›123.1-140›Section 132›Subsection 132(1)›Paragraph 132(1)(a) |
Full Title | Topic |
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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 |
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Greenwood Estate v. The Queen, 94 DTC 6190, [1994] 1 CTC 310 (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 |
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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 |
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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 |
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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 |
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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 |
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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 |
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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 |
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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 |
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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) |
Northbridge Commercial Insurance Corporation v. Canada, 2023 FCA 211 | Tax Topics›Excise Tax Act›Schedules›Schedule VI›Part IX›Section 2›Paragraph 2(d) |
Full Title | Topic |
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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 |
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29 March 2001 Internal T.I. 2000-0059117 F - PROVISION POUR GARANTIES | Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›(d)-(l)›Paragraph 20(1)(l.1) |
Full Title | Topic |
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GST M 300-2 "Taxable Supplies" under "Supply" | Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Real Property |
GST/HST Memorandum 3.1, “Liability for Tax” (August 1999) | Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Real Property |
Full Title | Topic |
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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 |
Unidisc Musique Inc.v. Agence du revenu du Québec, 2019 QCCQ 1818, rev'd 2021 QCCA 393 | Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 8›Paragraph 8(i) |
Full Title | Topic |
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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 |
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Backman v. Canada, 2001 DTC 5149, 2001 SCC 10, [2001] 1 SCR 367 | Tax Topics›General Concepts›Purpose/Intention |
Full Title | Topic |
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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 |
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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 |
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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 |
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Barker v Baxendale Walker Solicitors (a firm) & Anor, [2017] EWCA Civ 2056 | Tax Topics›Statutory Interpretation›Interpretation Act›Section 10 |
Full Title | Topic |
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Canadian Imperial Bank of Commerce v. The Queen, 2022 TCC 26, aff'd 2023 FCA 195 | Tax Topics›General Concepts›Res Judicata |