Words and Phrases - I

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Words and Phrases

identifiable
Full Title Topic
Canada (National Revenue) v. Greater Montréal Real Estate Board, 2008 DTC 6420, 2007 FCA 346 Tax TopicsIncome Tax Act221-240Section 231.2Subsection 231.2(3)
immediately after
Full Title Topic
Terminal Norco Inc. v. The Queen, 2006 DTC 2897, 2006 TCC 139 Tax TopicsGeneral ConceptsOwnership
26 January 1994 External T.I. 9336015 F - Immediately After Disposition Meaning Tax TopicsIncome Tax Act81-100Section 85Subsection 85(4)
immediately before
Full Title Topic
Macklin v. The Queen, 92 DTC 6595, [1993] 1 CTC 21 (FCTD) Tax TopicsIncome Tax Act41-60Section 44Subsection 44(1)
28 November 2013 External T.I. 2013-0504221E5 F - Fin d'années réputées Tax TopicsIncome Tax Act241-260Section 249Subsection 249(3.1)
immovable
Full Title Topic
ARQ Internal Interpretation 95-0110866 Tax TopicsExcise Tax ActSection 123Subsection 123(1)Real PropertyParagraph (a)
import
Full Title Topic
Flavell v. Deputy Minister of National Revenue for Customs and Excise (1996), 137 DLR (4th) 45 (FCTD) Tax TopicsExcise Tax Act201-220Section 212
in lieu of
Full Title Topic
2 April 2019 Internal T.I. 2016-0649821I7 F - Unclaimed superannuation or pension benefits Tax TopicsIncome Tax Act41-60Section 56Subsection 56(1)Paragraph 56(1)(a)Subparagraph 56(1)(a)(i)
in connection with
Full Title Topic
Reiner v. The Queen, 2005 DTC 308, 2005 TCC 115 (Informal Procedure) Tax TopicsIncome Tax Act111-120Section 118.6Subsection 118.6(1)Qualifying Educational Program
13 January 2015 Internal T.I. 2013-0497361I7 F - Services performed by a foreign affiliate Tax TopicsIncome Tax Act81-100Section 95Subsection 95(3)Paragraph 95(3)(b)
ONEnergy Inc. v. The Queen, 2016 TCC 230, rev'd 2018 FCA Tax TopicsExcise Tax Act141-160Section 141.1Subsection 141.1(3)Paragraph 141.1(3)(a)
19 October 2004 Internal T.I. 2004-0094971I7 F - Programme de formation admissible Tax TopicsIncome Tax Act111-120Section 118.6Subsection 118.6(1)Qualifying Educational Program
BlackBerry Limited v. The King, 2024 TCC 123 Tax TopicsIncome Tax Act81-100Section 95Subsection 95(3)Paragraph 95(3)(b)
in consequence of
Full Title Topic
Hallbauer v. R., 98 DTC 6275, [1998] 3 CTC 115 (FCA) Tax TopicsIncome Tax Act61-80Section 79Subsection 79(2)
Janette Pantry, Carrie Smit, "Tax Considerations in Restructuring under the Companies’ Creditors Arrangement Act", draft 2020 CTF Annual Conference paper Tax TopicsIncome Tax Act61-80Section 79Subsection 79(2)
in contemplation of
Full Title Topic
Copthorne Holdings Ltd. v. Canada, 2012 DTC 5006 [at at 6536], 2011 SCC 63, [2011] 3 SCR 721 Tax TopicsIncome Tax Act241-260Section 248(2)-(41)Subsection 248(10)
3295036 Canada Inc. v. Agence du revenu du Québec, 2018 QCCQ 8100, aff'd 2020 QCCA 1435 Tax TopicsIncome Tax Act241-260Section 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 TopicsIncome Tax Act1-20Section 12Subsection 12(1)(a)-(c)Paragraph 12(1)(c)
Holzhey v. The Queen, 2008 DTC 2607, 2007 TCC 247 Tax TopicsIncome Tax Act1-20Section 12Subsection 12(1)(a)-(c)Paragraph 12(1)(c)
Transocean Offshore Ltd. v. Canada, 2005 DTC 5201, 2005 FCA 104 Tax TopicsIncome Tax Act201-220Section 212Subsection 212(1)
Pechet v. Canada, 2009 DTC 5189, 2009 FCA 341 Tax TopicsIncome Tax Act201-220Section 216Subsection 216(1)
27 June 2016 External T.I. 2016-0637341E5 F - Partnerships - Negative ACB Tax TopicsIncome Tax Act41-60Section 53Subsection 53(2)Paragraph 53(2)(c)Subparagraph 53(2)(c)(v)
Scott v. The Queen, 2017 TCC 224 Tax TopicsIncome Tax Act41-60Section 56Subsection 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 TopicsIncome Tax Act1-20Section 6(1.1)-(23)Subsection 6(3)
14 February 2008 Internal T.I. 2007-0256401I7 F - Vente d'un surplus actuariel Tax TopicsIncome Tax Act41-60Section 56Subsection 56(1)Paragraph 56(1)(a)Subparagraph 56(1)(a)(i)
in pari materia
Full Title Topic
E.H. Price Ltd. v. The Queen, 83 DTC 5288, [1983] CTC 289 (FCA) Tax TopicsStatutory InterpretationSimilar 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 TopicsStatutory InterpretationSimilar Statutes/ in pari materia
in person
Full Title Topic
BCS Group Business Services Inc. v. The Queen, 2018 TCC 120 Tax TopicsOther Legislation/ConstitutionFederalTax Court of Canada Rules (General Procedure)Section 30Subsection 30(2)
Canada v. BCS Group Business Services Inc., 2020 FCA 205 Tax TopicsOther Legislation/ConstitutionFederalTax Court of Canada ActSection 17.1Subsection 17.1(1)
in proportion to
Full Title Topic
Canada v. Spruce Credit Union, 2014 DTC 5079 [at 7044], 2014 FCA 143 Tax TopicsIncome Tax Act131-140Section 137.1Subsection 137.1(4)Paragraph 137.1(4)(c)
in recognition
Full Title Topic
10 May 2012 External T.I. 2012-0435591E5 F - Prestation consécutive au décès Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Death Benefit
in relation to
Full Title Topic
12 December 2012 Interpretation Case No. 142112 Tax TopicsExcise Tax ActRegulationsNew Harmonized Value-Added Tax System RegulationsSection 14
GST/HST memorandum 9.4 "Reimbursements" June 2012 Tax TopicsExcise Tax Act161-180Section 175Subsection 175(1)
ExxonMobil Canada Ltd. v. Canada, 2010 FCA 1 Tax TopicsExcise Tax Act161-180Section 174Paragraph 174(a)Subparagraph 174(a)(iv)
Miedzi Copper Corporation v. The Queen, 2015 TCC 26 (Informal Procedure) Tax TopicsExcise Tax Act181-200Section 186Subsection 186(1)
Stantec Inc. v. The Queen, 2008 TCC 400 (Informal Procedure), aff'd 2009 FCA 285 Tax TopicsExcise Tax Act181-200Section 186Subsection 186(2)
Club Intrawest v. The Queen, 2016 TCC 149, varied 2017 FCA 151 Tax TopicsExcise Tax Act141-160Section 142Subsection 142(1)Paragraph 142(1)(d)
Westcoast Energy Inc. v. Canada, 2022 FCA 57 Tax TopicsExcise Tax Act161-180Section 175Subsection 175(1)Paragraph 175(1)(b)
Potash Corporation of Saskatchewan Inc. v. The Queen, 2022 TCC 75, aff'd 2024 FCA 35 Tax TopicsIncome Tax Act1-20Section 18Subsection 18(1)(c)-(r)Paragraph 18(1)(m)
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 TopicsOther Legislation/ConstitutionConstitution Act, 1867Subsection 92(2)
Nowegijick v. The Queen, 83 DTC 5041, [1983] CTC 20, [1983] 1 SCR 29 Tax TopicsOther Legislation/ConstitutionFederalIndian ActSection 87
Markevich v. Canada, 2003 DTC 5185, 2003 SCC 9, [2003] 1 SCR 94 Tax TopicsIncome Tax Act221-240Section 223Subsection 223(3)
Slattery (Trustee of) v. Slattery, 93 DTC 5443, [1993] 3 SCR 430, [1993] 2 CTC 243 Tax TopicsIncome Tax Act241-260Section 241Subsection 241(3)
The Queen v. Savage, 83 DTC 5409, [1983] CTC 393, [1983] 2 SCR 428 Tax TopicsIncome Tax Act1-20Section 6Subsection 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 TopicsStatutory InterpretationAbsurdities
4 June 2014 External T.I. 2013-0513761E5 - Meaning of "cost" in determining "equity amount" Tax TopicsIncome Tax Act1-20Section 18(2)-(13)Subsection 18(5)Equity AmountParagraph (c)
Weyerhaeuser Company Limited v. The Queen, 2007 TCC 65 Tax TopicsIncome Tax Regulations0000-1999Regulation 105Subsection 105(1)
Commissioner of Inland Revenue v. Lin, [2018] NZCA 38 Tax TopicsTreatiesIncome Tax ConventionsArticle 24
Burton v Commissioner of Taxation, [2018] FCA 1857, aff'd [2019] FCAFC 141 Tax TopicsIncome Tax Act121-130Section 126Subsection 126(1)
Burton v Commissioner of Taxation, [2019] FCAFC 141 Tax TopicsTreatiesIncome Tax ConventionsArticle 24
Emergis Inc. v. The Queen, 2021 TCC 23, rev'd 2023 FCA 78 Tax TopicsIncome Tax Act1-20Section 20(3)-(29)Subsection 20(12)
1455257 Ontario Inc. v. Canada, 2021 FCA 142 Tax TopicsIncome Tax Act141-160Section 160Subsection 160(1)Paragraph 160(1)(e)
Ristorante a Mano Limited v. Canada (National Revenue), 2022 FCA 151 Tax TopicsIncome Tax Act1-20Section 6Subsection 6(1)Paragraph 6(1)(a)
Jack Silverson, Matias Milet, Christopher Anderson, Andrew Spiro, "Canada’s Reportable Transaction Rules: A Measured Approach to Adviser Reporting", Tax Notes International, Vol. 111, No. 29, July 15, 2023 Tax TopicsIncome Tax Act221-240Section 237.3Subsection 237.3(2)Paragraph 237.2(3)(c)Subparagraph 237.3(2)(c)(ii)
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 TopicsIncome Tax Act1-20Section 20Subsection 20(1)Paragraph 20(1)(c)
in satisfaction of
Full Title Topic
Transocean Offshore Ltd. v. Canada, 2005 DTC 5201, 2005 FCA 104 Tax TopicsIncome Tax Act201-220Section 212Subsection 212(1)
in the ... return
Full Title Topic
Rezek v. Canada, 2005 DTC 5373, 2005 FCA 227 Tax TopicsIncome Tax Act141-160Section 150Subsection 150(1)Paragraph 150(1)(d)
in the course of
Full Title Topic
Blok-Andersen v. MNR, 72 DTC 6309, [1972] CTC 338 (FCTD) Tax TopicsIncome Tax Act111-120Section 112Subsection 112(2.1)
Higgs v. Olivier (1952), 33 TC 136 (C.A.) Tax TopicsIncome Tax Act1-20Section 12Subsection 12(1)(e)-(x)Paragraph 12(1)(x)
MNR v. Yonge-Eglinton Building Ltd., 74 DTC 6180, [1974] CTC 209 (FCA) Tax TopicsIncome Tax Act1-20Section 20Subsection 20(1)(d)-(l)Paragraph 20(1)(e)
28 April 2004 Internal T.I. 2004-0066991I7 F - Paiement incitatif Tax TopicsIncome Tax Act1-20Section 12Subsection 12(1)(e)-(x)Paragraph 12(1)(x)
7 April 2022 CBA Roundtable, Q.14 Tax TopicsExcise Tax ActSchedulesSchedule VIPart VSection 2Paragraph 2(a)
Glencore Canada Corporation v. Canada, 2024 FCA 3 Tax TopicsIncome Tax Act1-20Section 12Subsection 12(1)(e)-(x)Paragraph 12(1)(x)
25 April 2002 Internal T.I. 2002-0131937 F - FRAIS D'EMPRUNT-EVALUATION ARPENTAGE Tax TopicsIncome Tax Act1-20Section 20Subsection 20(1)(d)-(l)Paragraph 20(1)(e)Subparagraph 20(1)(e)(ii)
President's Choice Bank v. Canada (the King), 2024 FCA 135 Tax TopicsExcise Tax Act181-200Section 181Subsection 181(5)
in the course of a commercial activity
Full Title Topic
President's Choice Bank v. The Queen, 2022 TCC 84, rev'd 2024 FCA 135 Tax TopicsExcise Tax Act181-200Section 181Subsection 181(5)
in the course of earning income from … property
Full Title Topic
28 April 2004 Internal T.I. 2004-0066991I7 F - Paiement incitatif Tax TopicsIncome Tax Act1-20Section 12Subsection 12(1)(e)-(x)Paragraph 12(1)(x)
in the course of employment
Full Title Topic
Armstrong v. Redford, [1920] AC 757, at 778 (HL) Tax TopicsIncome Tax Act1-20Section 6Subsection 6(1)Paragraph 6(1)(a)
Williams v. The Queen, 2011 DTC 1087 [at 480], 2011 TCC 66 (Informal Procedure) Tax TopicsIncome Tax Act1-20Section 6Subsection 6(1)Paragraph 6(1)(a)
in the course of the … employment
Full Title Topic
McCullough v. The King, 2022 TCC 118 (Informal Procedure) Tax TopicsIncome Tax Act1-20Section 8Subsection 8(1)Paragraph 8(1)(h)
in writing
Full Title Topic
18 December 2017 External T.I. 2017-0720731E5 F - Eligible dividend designation Tax TopicsIncome Tax Act81-100Section 89Subsection 89(14)
inaccuracy
Full Title Topic
Revenue and Customs v Tooth, [2021] UKSC 17 Tax TopicsIncome Tax Act141-160Section 152Subsection 152(4)Paragraph 152(4)(a)Subparagraph 152(4)(a)(i)
incident to
Full Title Topic
IT-73R6 "The Small Business Deduction" 26 March 2002 Tax TopicsIncome Tax Act121-130Section 125Subsection 125(7)Income of the Corporation for the Year From an Active Business
30 September 2004 Internal T.I. 2004-0085051I7 F - Intérêts et indemnité additionnelle Tax TopicsIncome Tax Act121-130Section 129Subsection 129(4)Income or Loss
incidental
Full Title Topic
Vancouver Society of Immigrant and Visible Minority Women v. M.N.R., 99 DTC 5034, [1999] 1 SCR 10, [1999] 2 CTC 1 Tax TopicsIncome Tax Act141-160Section 149.1Subsection 149.1(1)Charitable Organization
18 August 2014 External T.I. 2014-0528171E5 - Condominium Corporations and 149(1)(l) Tax TopicsIncome Tax Act141-160Section 149Subsection 149(1)Paragraph 149(1)(l)
29 February 2012 External T.I. 2012-0435151E5 - Installation of Solar Panels Tax TopicsIncome Tax Act1-20Section 4Subsection 4(1)Paragraph 4(1)(a)
13 May 2024 External T.I. 2022-0944461E5 - NPO - Residential housing co-operative Tax TopicsIncome Tax Act141-160Section 149Subsection 149(1)Paragraph 149(1)(l)
incidental gross income
Full Title Topic
Great Eastern Life Assurance Co. Ltd. v. Director General of Inland Revenue (Malaysia), [1986] BTC 372 (PC) Tax TopicsIncome Tax Act121-130Section 129Subsection 129(4.1)
included
Full Title Topic
Everett's Truck Stop Ltd. v. The Queen, 93 DTC 965, [1993] 2 CTC 2658 (TCC) Tax TopicsIncome Tax Act1-20Section 12Subsection 12(1)(e)-(x)Paragraph 12(1)(x)
Langdon v. Canada, 2000 DTC 6203 (FCA) Tax TopicsIncome Tax Act1-20Section 20Subsection 20(1)(d)-(l)Paragraph 20(1)(l)
Delle Donne v. The Queen, 2015 TCC 150 Tax TopicsIncome Tax Act1-20Section 20Subsection 20(1)(d)-(l)Paragraph 20(1)(l)
4 November 2008 External T.I. 2008-0264181E5 - Income recognition and ACB - trust units Tax TopicsIncome Tax Act41-60Section 53Subsection 53(2)Paragraph 53(2)(h)Subparagraph 53(2)(h)(i.1)
Quigley v. The Queen, 96 DTC 1057, [1996] 1 CTC 2378 (TCC) Tax TopicsIncome Tax Act61-80Section 80.4Subsection 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 TopicsIncome Tax Act1-20Section 6(1.1)-(23)Subsection 6(11)
Burton v Commissioner of Taxation, [2018] FCA 1857, aff'd [2019] FCAFC 141 Tax TopicsIncome Tax Act121-130Section 126Subsection 126(1)
13 August 2020 External T.I. 2019-0802891E5 F - Unclaimed RRSP Benefits Tax TopicsIncome Tax Act141-160Section 146Subsection 146(1)BenefitParagraph (a)
includes
Full Title Topic
The Queen v. Farmparts Distributing Ltd., 80 DTC 6157, [1980] CTC 205 (FCA) Tax TopicsStatutory InterpretationInterpretation/Definition Provisions
income
Full Title Topic
Ludco Enterprises Ltd. v. Canada, 2001 DTC 5505, [2001] 2 S.C.R. 1082, 2001 SCC 62 Tax TopicsIncome Tax Act1-20Section 20Subsection 20(1)Paragraph 20(1)(c)Subparagraph 20(1)(c)(i)
Mark Resources Inc. v. The Queen, 93 DTC 1004, [1993] 2 CTC 2259 (TCC) Tax TopicsIncome Tax Act1-20Section 20Subsection 20(1)Paragraph 20(1)(c)
The Queen v. McLaren, 90 DTC 6566, [1990] 2 CTC 429 (FCTD) Tax TopicsIncome Tax Act1-20Section 3
454538 Ontario Ltd. v. MNR, 93 DTC 427, [1993] 1 CTC 2746 (TCC) Tax TopicsIncome Tax Act41-60Section 55Subsection 55(2)
The Queen v. McLaren, 90 DTC 6566, [1990] 2 CTC 429 (FCTD) Tax TopicsIncome Tax Act61-80Section 63Subsection 63(2)
13 January 2014 External T.I. 2013-0512581E5 - Sale of shares of Brazilian corporation Tax TopicsTreatiesIncome Tax ConventionsArticle 24
26 April 2017 IFA Roundtable Q. 7, 2017-0691221C6 - Clause 95(2)(a)(ii)(D) Tax TopicsIncome Tax Act81-100Section 95Subsection 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 TopicsIncome Tax Act111-120Section 120.4Subsection 120.4(1)Excluded Shares
Burton v Commissioner of Taxation, [2019] FCAFC 141 Tax TopicsTreatiesIncome Tax ConventionsArticle 24
10 October 2003 Roundtable, 2003-0035645 F - DEDUCTIBILITE DES INTERETS Tax TopicsIncome Tax Act1-20Section 20Subsection 20(1)Paragraph 20(1)(c)Subparagraph 20(1)(c)(i)
Potash Corporation of Saskatchewan Inc. v. Canada, 2024 FCA 35 Tax TopicsIncome Tax Act1-20Section 18Subsection 18(1)Paragraph 18(1)(a)Income-Producing Purpose
Cheung v Commissioner of Taxation, [2024] FCA 1370 Tax TopicsIncome Tax Act1-20Section 3Paragraph 3(a)
income from a business
Full Title Topic
26 July 2010 External T.I. 2010-0364721E5 F - Revenus de bien et d'entreprise Tax TopicsIncome Tax Act1-20Section 18(2)-(13)Subsection 18(12)
income from an active business
Full Title Topic
Sedgewick Co-operative Association Ltd. v. The Queen, 83 DTC 5455, [1984] CTC 14 (FCTD) Tax TopicsIncome Tax Act121-130Section 125Subsection 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 TopicsIncome Tax Act121-130Section 125Subsection 125(7)Specified Investment Business
Burri v. The Queen, 85 DTC 5287, [1985] 2 CTC 42 (FCTD) Tax TopicsIncome Tax Act121-130Section 129Subsection 129(4)Canadian Investment Income
Elmridge Country Club Inc. v. The Queen, 99 DTC 5127 (FCA) Tax TopicsIncome Tax Act141-160Section 149Subsection 149(5)
The Queen v. Canada Southern Railway Co., 86 DTC 6097, [1986] 1 CTC 284 (FCA) Tax TopicsIncome Tax Regulations0000-1999Regulation 805
Hollinger v. M.N.R., 73 D.T.C. 5003, [1972] C.T.C. 592 (FCTD) Tax TopicsIncome Tax Regulations2000-3999Regulation 2601Subsection 2601(2)
5 March 2024 External T.I. 2023-0962831E5 - Active business income – Income from solar panels Tax TopicsIncome Tax Act121-130Section 125Subsection 125(7)Specified Investment Business
income or profits tax
Full Title Topic
5 October 2012 Roundtable, 2012-0451251C6 F - Excess of foreign tax withheld at source Tax TopicsIncome Tax Act121-130Section 126Subsection 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 TopicsIncome Tax Act121-130Section 126Subsection 126(7)Non-Business-Income Tax
Teck Corp. v. The Queen, 2005 DTC 5338, 2004 BCCA 514 Tax TopicsIncome Tax Act1-20Section 18Subsection 18(1)Paragraph 18(1)(a)Income-Producing Purpose
incorporated
Full Title Topic
Deltona Corp. v. MNR, 71 DTC 5186, [1971] CTC 297 (Ex Ct), briefly aff'd 73 DTC 5180, [1973] CTC 215 (SCC) Tax TopicsIncome Tax Act241-260Section 250Subsection 250(4)
27 February 2020 CBA Roundtable, Q.17 Tax TopicsExcise Tax Act123.1-140Section 132Subsection 132(1)Paragraph 132(1)(a)
incur
Full Title Topic
Edmonton Liquid Gas Ltd. v. The Queen, 84 DTC 6526, [1984] CTC 536 (FCA) Tax TopicsIncome Tax Act1-20Section 18Subsection 18(1)Paragraph 18(1)(a)Incurring of Expense
Ensign Tankers (Leasing) Ltd. v. Stokes, [1989] B.T.C. 410 (Ch.D.) Tax TopicsIncome Tax Act1-20Section 18Subsection 18(1)Paragraph 18(1)(a)Incurring of Expense
The Queen v. Burnco Industries Ltd., 84 DTC 6348, [1984] CTC 337 (FCA) Tax TopicsIncome Tax Act1-20Section 18Subsection 18(1)Paragraph 18(1)(a)Timing
C.I.R. v. Lo and Lo, [1984] B.T.C. 281 (PC) Tax TopicsIncome Tax Act1-20Section 18Subsection 18(1)Paragraph 18(1)(a)Timing
10 January 2014 Internal T.I. 2013-0505911I7 - Meaning of "assembly project" in Brazil Convention Tax TopicsTreatiesIncome Tax ConventionsArticle 5
6 December 2016 External T.I. 2015-0589041E5 F - Frais médicaux payés d’avance - prepaid medical expenses Tax TopicsIncome Tax Act111-120Section 118.2Subsection 118.2(2)Paragraph 118.2(2)(a)
Lewski v Commissioner of Taxation, [2017] FCAFC 145 Tax TopicsIncome Tax Act1-20Section 18Subsection 18(1)Paragraph 18(1)(a)Incurring of Expense
incurred
Full Title Topic
13 March 2012 External T.I. 2012-0433661E5 F - Notion de dépense engagée Tax TopicsIncome Tax Act1-20Section 18Subsection 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 TopicsIncome Tax Act1-20Section 12(2.1)-(11)Subsection 12(11)Investment Contract
4 February 2015 External T.I. 2015-0565741E5 - Canadian-controlled private corporation Tax TopicsIncome Tax Act1-20Section 12(2.1)-(11)Subsection 12(11)Investment Contract
11 May 2005 Roundtable, 2005-0118731C6 F - Contrat avec une société d'affacturage Tax TopicsIncome Tax Act181-200Section 181.2Subsection 181.2(3)Paragraph 181.2(3)(f)
indefeasible vesting
Full Title Topic
Greenwood Estate v. The Queen, 94 DTC 6190, [1994] 1 CTC 310 (FCA) Tax TopicsIncome Tax Act61-80Section 70Subsection 70(6)
indemnities
Full Title Topic
Mister Muffler Ltd. v. The Queen, 74 DTC 6615, [1974] CTC 813 (FCTD) Tax TopicsIncome Tax Act1-20Section 20(3)-(29)Subsection 20(7)Paragraph 20(7)(a)
indemnity
Full Title Topic
Victoria Power Networks Pty Ltd v Commissioner of Taxation, [2019] FCA 77 Tax TopicsIncome Tax Act1-20Section 9Compensation Payments
Indian
Full Title Topic
30 August 2016 External T.I. 2016-0656851E5 - Indian Tax Exemption and the Daniels Decision Tax TopicsOther Legislation/ConstitutionFederalIndian ActSection 87
indirect distribution
Full Title Topic
29 November 2022 CTF Roundtable Q. 10, 2022-0950581C6 - Common Reporting Standard Tax TopicsIncome Tax Act261-273Section 270Subsection 270(1)Controlling Persons
indirectly
Full Title Topic
Army & Navy Department Stores Ltd. v. Minister of National Revenue, 53 DTC 1185, [1953] CTC 293, [1953] 2 SCR 496 Tax TopicsIncome Tax Act241-260Section 251Subsection 251(2)Paragraph 251(2)(c)Subparagraph 251(2)(c)(i)
Canada v. 594710 British Columbia Ltd., 2018 FCA 166 Tax TopicsIncome Tax Act141-160Section 160Subsection 160(1)
30 October 2002 Internal T.I. 2002-0134077 F - ATTRIBUTION DES GAINS EN CAPITAL Tax TopicsIncome Tax Act61-80Section 74.2Subsection 74.2(1)
inducement
Full Title Topic
14 November 2007 Internal T.I. 2007-0254601I7 F - Paiement incitatif - Bon de souscription Tax TopicsIncome Tax Act1-20Section 12Subsection 12(1)(e)-(x)Paragraph 12(1)(x)Subparagraph 12(1)(x)(iii)
Glencore Canada Corporation v. Canada, 2024 FCA 3 Tax TopicsIncome Tax Act1-20Section 12Subsection 12(1)(e)-(x)Paragraph 12(1)(x)
14 May 2001 Internal T.I. 2001-0065717 F - PAIEMENT INCITATIF REVENUE DE LOCATION Tax TopicsIncome Tax Act1-20Section 18Subsection 18(1)Paragraph 18(1)(b)Capital Expenditure v. ExpenseCurrent expense vs. capital acquisition
infirmity
Full Title Topic
The Queen v. Diaz, 81 DTC 5112, [1981] CTC 138 (FCTD) Tax TopicsIncome Tax Act111-120Section 118Subsection 118(1)Paragraph 118(1)(d)Subparagraph 118(1)(d)(ii)
GST/HST Memorandum 21-3 Respite Care Services January 2019 Tax TopicsExcise Tax ActSchedulesSchedule VPart IVSection 3
ingot
Full Title Topic
Bombay Jewellers Ltd. v. The Queen, [1998] GSTC 94 (TCC) Tax TopicsExcise Tax ActSection 123Subsection 123(1)Precious Metal
inhabited
Full Title Topic
Dusablon v. Agence du revenu du Québec, 2018 QCCQ 3032 Tax TopicsIncome Tax Act41-60Section 54Principal ResidenceParagraph (a)
injury
Full Title Topic
Moorthy v Revenue and Customs, [2018] EWCA Civ 847 Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Retiring Allowance
insolvency
Full Title Topic
30 January 2024 External T.I. 2023-0991461E5 - Residential Flipped Property Rules - Insolvency Tax TopicsIncome Tax Act1-20Section 12(2.1)-(11)Subsection 12(13)Paragraph 12(13)(b)Subparagraph 12(13)(b)(viii)
insolvent
Full Title Topic
15 June 1998 Internal T.I. 9802347 - BUSINESS INVESTMENT LOSSES Tax TopicsIncome Tax Act41-60Section 50Subsection 50(1)
5 October 2012 APFF Roundtable, 2012-0454061C6 F - Transfer of a Lossco to a related corporation Tax TopicsIncome Tax Act41-60Section 50Subsection 50(1)
16 December 2003 Internal T.I. 2003-0046167 F - Section 50- Shares of Insolvent Corporation50(1) Tax TopicsIncome Tax Act41-60Section 50Subsection 50(1)Paragraph 50(1)(b)Subparagraph 50(1)(b)(iii)
installation
Full Title Topic
10 January 2014 Internal T.I. 2013-0505911I7 - Meaning of "assembly project" in Brazil Convention Tax TopicsTreatiesIncome Tax ConventionsArticle 5
insurance
Full Title Topic
Watts v. The Queen, 2004 DTC 3111, 2004 TCC 535 (Informal Procedure) Tax TopicsIncome Tax Act41-60Section 56Subsection 56(1)Paragraph 56(1)(a)
Northbridge Commercial Insurance Corporation v. Canada, 2023 FCA 211 Tax TopicsExcise Tax ActSchedulesSchedule VIPart IXSection 2Paragraph 2(d)
insurance policy
Full Title Topic
Le Groupe PPP Ltée v. The Queen, 2017 TCC 2, briefly aff'd 2018 FCA 123 Tax TopicsExcise Tax Act161-180Section 175.1
insurer
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29 March 2001 Internal T.I. 2000-0059117 F - PROVISION POUR GARANTIES Tax TopicsIncome Tax Act1-20Section 20Subsection 20(1)(d)-(l)Paragraph 20(1)(l.1)
intangible personal property
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GST M 300-2 "Taxable Supplies" under "Supply" Tax TopicsExcise Tax ActSection 123Subsection 123(1)Real Property
GST/HST Memorandum 3.1, “Liability for Tax” (August 1999) Tax TopicsExcise Tax ActSection 123Subsection 123(1)Real Property
intangible property
Full Title Topic
1 March 2016 Internal T.I. 2016-0631181I7 - Specified foreign property - mineral rights Tax TopicsIncome Tax Act221-240Section 233.3Subsection 233.3(1)Specified Foreign Property
Unidisc Musique Inc.v. Agence du revenu du Québec, 2019 QCCQ 1818, rev'd 2021 QCCA 393 Tax TopicsIncome Tax RegulationsSchedulesSchedule IIClass 8Paragraph 8(i)
integration principle
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Canada v. Repsol Energy Canada Ltd., 2017 FCA 193 Tax TopicsIncome Tax RegulationsSchedulesSchedule IIClass 1Paragraph 1(n)
intention
Full Title Topic
Backman v. Canada, 2001 DTC 5149, 2001 SCC 10, [2001] 1 SCR 367 Tax TopicsGeneral ConceptsPurpose/Intention
interest
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Pike v. Revenue and Customs Commissioners, [2014] BTC 33, [2014] EWCA Civ 824 Tax TopicsIncome Tax Act1-20Section 12Subsection 12(1)(a)-(c)Paragraph 12(1)(c)
Reference as to the Validity of Section 6 of the Farm Security Act, 1944 of Saskatchewan, [1947] SCR 394, aff'd [1949] AC 110 Tax TopicsIncome Tax Act1-20Section 20Subsection 20(1)Paragraph 20(1)(c)
Bennett and White Construction Co. v. Minister of National Revenue, 49 DTC 514, [1949] CTC 1, [1949] S.C.R. 287, [1949-1950] DTC 514 Tax TopicsIncome Tax Act1-20Section 20Subsection 20(1)Paragraph 20(1)(c)
Morscher v. MNR, 92 DTC 2214, [1992] 2 CTC 2534 (TCC) Tax TopicsIncome Tax Act1-20Section 20Subsection 20(1)Paragraph 20(1)(c)
R. v. Melford Developments Inc., 82 DTC 6281, [1982] CTC 330, [1982] 2 SCR 504 Tax TopicsIncome Tax Act201-220Section 214Subsection 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 TopicsIncome Tax Act121-130Section 125Subsection 125(7)Specified Corporate IncomeParagraph (a)Subparagraph (a)(i)
Solar Power Network Inc. v. ClearFlow Energy Finance Corp., 2018 ONSC 7286, rev'd 2018 ONCA 727 Tax TopicsIncome Tax Act1-20Section 20Subsection 20(1)Paragraph 20(1)(c)
Solar Power Network Inc. v. ClearFlow Energy Finance Corp., 2018 ONCA 727 Tax TopicsExcise Tax ActSection 123Subsection 123(1)Financial ServiceParagraph (f)
Plains Midstream Canada ULC v. Canada, 2019 FCA 57 Tax TopicsIncome Tax Act1-20Section 20Subsection 20(1)Paragraph 20(1)(c)
12 December 2018 Interpretation Letter of the CRA Charities Directorate to Simon Cheung File GC 341217 Tax TopicsIncome Tax Act181-200Section 188.1Subsection 188.1(3.2)
7 October 2011 Roundtable, 2011-0412161C6 F - Timing of the increase in interest - stock option Tax TopicsIncome Tax Act41-60Section 55Subsection 55(3)Paragraph 55(3)(a)Subparagraph 55(3)(a)(ii)
Agence du revenu du Québec v. Bernardin, 2021 QCCA 625 Tax TopicsIncome Tax Act1-20Section 12Subsection 12(1)(a)-(c)Paragraph 12(1)(c)
18 May 2006 Internal T.I. 2005-0162821I7 F - Imposition - article 1619 du Code civil Tax TopicsIncome Tax Act1-20Section 12Subsection 12(1)(a)-(c)Paragraph 12(1)(c)
13 August 2004 Internal T.I. 2004-0076861I7 F - Investissement à l'étranger Tax TopicsIncome Tax Act1-20Section 12Subsection 12(1)(a)-(c)Paragraph 12(1)(c)
interest in real property
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Canada (National Revenue) v. Shaker, 2022 FC 407, 2022 FC 408 Tax TopicsOther Legislation/ConstitutionFederalFederal Courts RulesRule 458Subsection 458(1)Paragraph 458(1)(a)Subparagraph 458(1)(a)(i)
interlocutory
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National Benefit Authority Corporation v. Canada, 2022 FCA 17 Tax TopicsOther Legislation/ConstitutionFederalFederal Courts ActSection 2Subsection 2(1)Final Judgment
inventory
Full Title Topic
Canadian Imperial Bank of Canada v. Canada, 2000 DTC 6207 (FCA) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Inventory
23 September 2014 External T.I. 2013-0509021E5 F - Rajustement obligatoire Tax TopicsIncome Tax Act21-40Section 28Subsection 28(1)Paragraph 28(1)(c)
Kruger Incorporated v. Canada, 2016 FCA 186 Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Inventory
Ted Davy Finance Co. Ltd. v. MNR, 64 DTC 5124, [1964] CTC 194 (Ex Ct) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Inventory
25 September 2007 Internal T.I. 2007-0226751I7 F - Gain en capital versus revenu d'entreprise Tax TopicsIncome Tax Regulations0000-1999Regulation 1102Subsection 1102(1)Paragraph 1102(1)(b)
investing
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Wragg v. Palmer, [1919] 2 Ch. 58 Tax TopicsIncome Tax Act101-110Section 108Subsection 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 TopicsIncome Tax Act1-20Section 9Capital Gain vs. ProfitReal Estate
investment form
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ACN 154 520 199 Pty Ltd (in liquidation) v Commissioner of Taxation, [2020] FCAFC 190 Tax TopicsExcise Tax ActSection 123Subsection 123(1)Precious Metal
investments
Full Title Topic
Commissioner of Taxes v. Australian Mutual Provident Society (1902), 22 N.Z.L.R. 445 (C.A.) Tax TopicsIncome Tax Act101-110Section 108Subsection 108(2)Paragraph 108(2)(b)
Pennsylvania Ry. Co. v. Interstate Commerce Commission, 66 F. (2d) 37 (3d C.A. (1933)) Tax TopicsIncome Tax Act101-110Section 108Subsection 108(2)Paragraph 108(2)(b)
In Re Ferry, Allen v. Allen, [1945] N.Z.L.R. 448 (S.C.) Tax TopicsIncome Tax Act101-110Section 108Subsection 108(2)Paragraph 108(2)(b)
C.I.R. v. Desoutter Bros., Ltd. (1945), 29 TC 155 (C.A.) Tax TopicsIncome Tax Act101-110Section 108Subsection 108(2)Paragraph 108(2)(b)
Re Lilly's Will Trust, [1948] 2 All E.R. 906 (Ch. D.) Tax TopicsIncome Tax Act101-110Section 108Subsection 108(2)Paragraph 108(2)(b)
Tootal Broadhurst Lee Co. Ltd. v. I.R.C., [1949] 1 All E.R. 261 (HL) Tax TopicsIncome Tax Act101-110Section 108Subsection 108(2)Paragraph 108(2)(b)
is
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Barker v Baxendale Walker Solicitors (a firm) & Anor, [2017] EWCA Civ 2056 Tax TopicsStatutory InterpretationInterpretation ActSection 10
issue
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International Hi-tech Industries Inc. v. The Queen, 2018 TCC 240 Tax TopicsExcise Tax ActRegulationsInput Tax Credit Information (GST/HST) RegulationsSection 3Paragraph 3(a)Subparagraph 3(a)(ii)
issue estoppel
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Canadian Imperial Bank of Commerce v. The Queen, 2022 TCC 26, aff'd 2023 FCA 195 Tax TopicsGeneral ConceptsRes Judicata