Words and Phrases - L

a
88
b
44
c
81
d
55
e
40
f
31
g
20
h
15
i
75
j
2
k
2
l
32
m
57
n
26
o
38
p
81
q
3
r
78
s
91
t
47
u
16
v
10
w
23
y
2

Table of Contents

land (7)
lawful (2)
lease (5)
lending (2)
less (1)
liability (2)
liable (4)
liable to (1)
licence (2)
LIR (1)
LIRA (2)
listed (1)
livestock (1)
loan (24)
lodge (2)
lump sum (1)

Words and Phrases

land
Full Title Topic
Re Trizec (1986), 28 DLR (4th) 161 (Man. C.A.) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Former Business Property
Sun Life Assurance Co. of Canada v. R., 97 DTC 422, [1997] 3 C.T.C. 2593 (TCC) Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 1›Paragraph 1(q)
Cadillac Fairview Corp. Ltd. v. The Queen, 97 DTC 405, [1996] 2 CTC 2197 (TCC) Tax Topics›Income Tax Act›1-20›Section 13›Subsection 13(21)›Undepreciated Capital Cost›A
Sun Life Assurance Co. of Canada v. R., 97 DTC 422, [1997] 3 C.T.C. 2593 (TCC) Tax Topics›Income Tax Act›1-20›Section 13›Subsection 13(21)›Undepreciated Capital Cost›A
22 June 2020 External T.I. 2017-0728051E5 F - Land inventory Tax Topics›Income Tax Act›61-80›Section 70›Subsection 70(5.2)
7 October 2016 APFF Financial Strategies and Instruments Roundtable Q. 4, 2016-0651791C6 F - Choix 45(2) et (3) - immeuble à logements Tax Topics›Income Tax Regulations›0000-1999›Regulation 1102›Regulation 1102(2)
Toronto (City) v Municipal Property Assessment Corporation Region 09, 2010 CanLII 151281 (ON ARB) Tax Topics›Income Tax Regulations›0000-1999›Regulation 1102›Regulation 1102(2)
landscaping
Full Title Topic
Toronto College Park Ltd. v. The Queen, 94 DTC 6172, [1994] 1 CTC 194 (FCTD) Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›(q)-(vv)›Paragraph 20(1)(aa)
lawful
Full Title Topic
Grenon v. The Queen, 2021 TCC 30, aff'd in part 2025 FCA 129 Tax Topics›Income Tax Regulations›4000-5999›Regulation 4801›Paragraph 4801(a)›Subparagraph 4801(a)(i)›Clause 4801(a)(i)(A)
Thye RRSP of James T. Grenon (552-53721) by its Trustee CIBC Trust Corporation v. Canada, 2025 FCA 129 Tax Topics›Income Tax Regulations›4000-5999›Regulation 4801
lease
Full Title Topic
Canadian Acceptance Corp. Ltd. v. Regent Park Butcher Shop Ltd. (1969), 67 WWR 297 (Man. C.A.) Tax Topics›Income Tax Regulations›0000-1999›Regulation 1100›Subsection 1100(17)
Barclays Mercantile Industrial Finance Ltd. v. Melluish, [1990] BTC 209 (Ch. D.) Tax Topics›Income Tax Regulations›0000-1999›Regulation 1100›Subsection 1100(17)
24 December 2015 Internal T.I. 2014-0560831I7 - International shipping Tax Topics›Income Tax Act›81-100›Section 81›Subsection 81(1)›Paragraph 81(1)(c)
P-062 “Distinction Between Lease, License and Similar Arrangements” 25 May 1993 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Residential Complex
J.D. Irving Limited v. Agence du revenu du Québec, 2020 QCCQ 2423, aff'd 2022 QCCA 241 Tax Topics›Income Tax Regulations›0000-1999›Regulation 1100›Subsection 1100(17)
legal ownership
Full Title Topic
18 July 2022 External T.I. 2021-0887121E5 - Feeder Cattle Loan Guarantee Program Tax Topics›General Concepts›Ownership
lending
Full Title Topic
576315 Alberta Ltd. v. The Queen, 2001 DTC 776 (TCC) Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›(m)-(p)›Paragraph 20(1)(p)›Subparagraph 20(1)(p)(ii)
Canadian Imperial Bank of Commerce v. The King, 2024 TCC 160 Tax Topics›Excise Tax Act›Schedules›Schedule VI›Part IX›Section 1›Paragraph 1(a)›Subparagraph 1(a)(ii)
lending of money
Full Title Topic
Royal Bank of Canada v. The King, 2024 TCC 125 Tax Topics›Excise Tax Act›Schedules›Schedule VI›Part IX›Section 1›Paragraph 1(a)
less
Full Title Topic
Canterra Energy Ltd. v. The Queen, 87 DTC 5019, [1987] 1 CTC 89 (FCA) Tax Topics›Income Tax Act›241-260›Section 257
letter of credit
Full Title Topic
Alcoa Canada Cie v. ARQ, 2024 QCCQ 4490 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Money
liability
Full Title Topic
Colin Campbell, "Liability for the Tax on SIFT Partnerships: A Rejoinder", 2011 Canadian Tax Journal, Vol 59, p. 709: Tax Topics›Income Tax Act›221-240›Section 222›Subsection 222(1)›Tax debt
Barejo Holdings ULC v. Canada, 2020 FCA 47 Tax Topics›Income Tax Act›81-100›Section 94.1›Subsection 94.1(1)›Paragraph 94.1(1)(a)
liable
Full Title Topic
Exida.Com Limited Liability Company v. Canada, 2010 DTC 5101, 2010 FCA 159 Tax Topics›Income Tax Act›161-180›Section 162›Subsection 162(2.1)
Exida.Com Limited Liability Company v. The Queen, 2009 DTC 1278, 2009 TCC 373 (Informal Procedure), rev'd above. Tax Topics›Income Tax Act›161-180›Section 162›Subsection 162(2.1)
The Queen v. National Trustco, 98 DTC 6409, [1998] 4 CTC 26 (FCA) Tax Topics›Income Tax Act›221-240›Section 224›Subsection 224(1)
14 September 2016 External T.I. 2016-0638171E5 - Liability under section 159 Tax Topics›Income Tax Act›141-160›Section 159›Subsection 159(3)
liable for tax
Full Title Topic
Cristofaro v. Agence du revenu du Québec, 2020 QCCQ 1461, rev'd 2021 QCCA 1025 Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Taxpayer
Canada (Attorney General) v 18335898 Alberta Ltd (Whitecap Energy Inc), 2023 ABKB 357 Tax Topics›Other Legislation/Constitution›Federal›Canada Business Corporations Act›Section 209›Subsection 209(6)
liable to
Full Title Topic
Colin Campbell, "Liability for the Tax on SIFT Partnerships: A Rejoinder", 2011 Canadian Tax Journal, Vol 59, p. 709: Tax Topics›Income Tax Act›141-160›Section 152›(1)-(3.1)›Subsection 152(1)
liable to tax
Full Title Topic
Crown Forest Industries Ltd. v. Canada, 95 DTC 5389, [1995] 2 SCR 802, [1995] 2 CTC 64 Tax Topics›Treaties›Income Tax Conventions›Article 4
19 August 2010 External T.I. 2009-0344111E5 F - Résidence Société Capital-Risque - Conv Can-France Tax Topics›Treaties›Income Tax Conventions›Article 4
licence
Full Title Topic
3 February 2015 External T.I. 2014-0531601E5 - OPSTC - "tangible property that is leased" Tax Topics›Other Legislation/Constitution›Ontario›Taxation Act 2007›Section 92›Subsection 92(5.6)
P-062 “Distinction Between Lease, License and Similar Arrangements” 25 May 1993 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Residential Complex
licence or similar arrangement
Full Title Topic
Daruwala v. The Queen, 2012 TCC 257 (Informal Procedure) Tax Topics›Income Tax Act›1-20›Section 2›Subsection 2(1)
life annuity
Full Title Topic
Scott Estate v. The Queen, 88 DTC 6012 (FCTD) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Annuity
2 August 2002 External T.I. 2002-0152445 F - RENTE VIAGERE ET CREDIT Tax Topics›Income Tax Act›111-120›Section 118›Subsection 118(7)›Pension Income›Paragraph (a)›Subparagraph (a)(i)
life income fund
Full Title Topic
7 October 2021 APFF Financial Strategies and Instruments Roundtable Q. 9, 2021-0903501C6 F - RRSP overcontribution and RRIF withdrawal Tax Topics›Income Tax Act›201-220›Section 204.2›Subsection 204.2(1.2)›J
liquidation
Full Title Topic
Dauphin Plains Credit Union Ltd. v. Xyloid Industries Ltd., 80 DTC 6123, [1980] CTC 247, [1980] 1 SCR 1182 Tax Topics›Income Tax Act›141-160›Section 159›Subsection 159(2)
24 March 2004 External T.I. 2003-0034311E5 - "liquidation and a dissolution": What does it mean Tax Topics›Income Tax Act›81-100›Section 95›Subsection 95(2)›Paragraph 95(2)(e)
Dauphin Plains Credit Union Ltd. v. Xyloid Industries Ltd., 80 DTC 6123, [1980] CTC 247, [1980] 1 SCR 1182 Tax Topics›Income Tax Act›81-100›Section 88›Subsection 88(3)
Michael Kandev, Olivia Khazam, "Was there a ‘Liquidation and Dissolution’? A (Corporate) Existential Question", International Tax (Wolters Kluwer CCH), No. 118, June 2021, pp. 8-9 Tax Topics›Income Tax Act›81-100›Section 88›Subsection 88(3.1)
liquidator
Full Title Topic
Groscki v. The Queen, 2017 TCC 249 (Informal Procedure) Tax Topics›Income Tax Act›141-160›Section 159›Subsection 159(3)
LIR
Full Title Topic
8 July 2004 External T.I. 2004-0079771E5 F - Crédit pour pension - FRV Tax Topics›Income Tax Act›111-120›Section 118›Subsection 118(7)›Qualified Pension Income›Paragraph (a)
LIRA
Full Title Topic
6 November 2014 External T.I. 2014-0528521E5 F - Payment of management fees by employer Tax Topics›Income Tax Act›141-160›Section 146›Subsection 146(1)›Retirement Savings Plan
8 July 2004 External T.I. 2004-0079771E5 F - Crédit pour pension - FRV Tax Topics›Income Tax Act›111-120›Section 118›Subsection 118(7)›Qualified Pension Income›Paragraph (a)
listed
Full Title Topic
Joint Committee, "Definition of 'Public Corporation'", 4 March 2019 Joint Committee Submission Tax Topics›Income Tax Act›81-100›Section 89›Subsection 89(1)›Public Corporation›Paragraph (a)
livestock
Full Title Topic
S4-F11-C1 - Meaning of Farming and Farming Business Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Farming
living separate and apart
Full Title Topic
2 February 2017 Quebec CPA Individual Taxation Roundtable Q. 1.3, 2016-0674821C6 F - Individuals separated living under the same roof Tax Topics›Income Tax Act›121-130›Section 122.6›Cohabiting Spouse or Common-Law Partner
27 July 2010 External T.I. 2010-0364841E5 F - Questions relatives à une séparation Tax Topics›Income Tax Act›111-120›Section 118›Subsection 118(1)›Paragraph 118(1)(a)
LME warrant
Full Title Topic
Financial Law Panel, "The London Metal Exchange and LME Warrants", July 2000 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Financial Instrument›Paragraph (f)
loan
Full Title Topic
Cooper v. The Queen, 88 DTC 6525, [1989] 1 CTC 66 (FCTD) Tax Topics›Income Tax Act›101-110›Section 105›Subsection 105(1)
In re Touquoy Gold Mining Co. (1906), 1 E.L.R. 142 (Nova Scotia) Tax Topics›Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(11)›Investment Contract
Alberta and Southern Gas Co. Ltd. v. The Queen, 76 DTC 6362, [1976] CTC 639 (FCTD), aff'd 77 DTC 5244 [1977] CTC 388 (FCA), aff'd 78 DTC 6566, [1978] CTC 780, [1979] 1 SCR 36 Tax Topics›Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(11)›Investment Contract
Canada Deposit Insurance Corp. v. Canadian Commercial Bank, [1992] 3 SCR 558 Tax Topics›Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(11)›Investment Contract
Langhammer v. The Queen, 2001 DTC 45 (TCC) Tax Topics›Income Tax Act›1-20›Section 18›(2)-(13)›Subsection 18(6)
Autobus Thomas Inc. v. The Queen, 2000 DTC 6299 (FCA), briefly aff'd 2001 DTC 5665, 2001 SCC 64 Tax Topics›Income Tax Act›181-200›Section 181.2›Subsection 181.2(3)
Loman Warehousing Ltd. v. Canada, 2000 DTC 6610 (FCA), aff'g 99 DTC 1113, Docket: 98-201-IT-G (TCC) infra Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›(m)-(p)›Paragraph 20(1)(p)›Subparagraph 20(1)(p)(ii)
Banner Pharmacaps NRO Ltd. v. The Queen, 2003 DTC 245, 2003 TCC 82, aff'd 2003 FCA 367, 2003 DTC 5642 Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Business
Merchant v. The Queen, 2009 DTC 282, 2009 TCC 31 Tax Topics›Income Tax Act›1-20›Section 5›Subsection 5(1)
29 August 2011 Internal T.I. 2009-0336671I7 - Derivative Tax Topics›Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(11)›Investment Contract
5 November 1999 Internal T.I. 9910637 - MAKING OF LOANS Tax Topics›Income Tax Act›131-140›Section 133›Subsection 133(8)›Non-Resident-Owned Investment Corporation
12 March 1992 External T.I. 5-910839 Tax Topics›Income Tax Act›1-20›Section 17›Subsection 17(1)
13 January 2012 Internal T.I. 2011-0414111I7 F - Deemed Interest Incomes - Exception 17(8) Tax Topics›Income Tax Act›1-20›Section 17›Subsection 17(8)›Paragraph 17(8)(a)›Subparagraph 17(8)(a)(ii)
21 March 2001 Internal T.I. 2000-0056297 - TENANT INDUCEMENT INVESTMENT ALLOWANCE Tax Topics›Income Tax Act›181-200›Section 181.2›Subsection 181.2(4)
17 November 1999 External T.I. 9901265 - 97(1) AND A RESERVE Tax Topics›Income Tax Act›21-40›Section 40›Subsection 40(1)›Paragraph 40(1)(a)›Subparagraph 40(1)(a)(iii)
13 June 2012 Internal T.I. 2012-0448961I7 F - Paiements en trop faits par un employeur Tax Topics›Income Tax Act›61-80›Section 80.4›Subsection 80.4(1)
26 April 2016 Internal T.I. 2015-0623571I7 - one-time salary transition payment Tax Topics›Income Tax Act›61-80›Section 80.4›Subsection 80.4(1)
Meilleur v. The Queen, 2016 TCC 287 Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›(m)-(p)›Paragraph 20(1)(p)›Subparagraph 20(1)(p)(ii)
5 July 2012 Internal T.I. 2010-0388551I7 F - Fiducie - retour de sommes Tax Topics›Income Tax Act›101-110›Section 104›Subsection 104(13)
13 June 2012 External T.I. 2011-0416781E5 F - Entente contractuelle particulière Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›Paragraph 20(1)(c)›Subparagraph 20(1)(c)(i)
16 November 2006 External T.I. 2006-0203131E5 F - Régime à traitement différé Tax Topics›Income Tax Act›1-20›Section 5›Subsection 5(1)
CAE Inc. v. The Queen, 2021 TCC 57, aff'd 2022 CAF 178 Tax Topics›Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(11)›Investment Contract
11 May 2005 Roundtable, 2005-0118731C6 F - Contrat avec une société d'affacturage Tax Topics›Income Tax Act›181-200›Section 181.2›Subsection 181.2(3)›Paragraph 181.2(3)(f)
Matte v. The King, 2025 TCC 16 Tax Topics›Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(11)›Investment Contract
loan corporation
Full Title Topic
Farm Credit Canada v. The Queen, 2017 TCC 29 Tax Topics›Excise Tax Act›Regulations›Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations›Subsection 26(1)
locked-in retirement account
Full Title Topic
7 October 2021 APFF Financial Strategies and Instruments Roundtable Q. 9, 2021-0903501C6 F - RRSP overcontribution and RRIF withdrawal Tax Topics›Income Tax Act›201-220›Section 204.2›Subsection 204.2(1.2)›J
lodge
Full Title Topic
Hewlett-Packard (Canada) Co. v. Canada, 2005 DTC 976, 2005 TCC 398 Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›(c)-(r)›Paragraph 18(1)(l)
6 June 1994 External T.I. 9328785 F - Meaning of Lodge Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›(c)-(r)›Paragraph 18(1)(l)›Subparagraph 18(1)(l)(i)
logging operations
Full Title Topic
Weyerhaeuser Company Limited v. The Queen, 2012 DTC 1132 [at at 3166], 2012 TCC 106 Tax Topics›Income Tax Regulations›0000-1999›Regulation 700›Subsection 700(1)›Paragraph 700(1)(d)
lump sum
Full Title Topic
6 October 2006 Roundtable, 2006-0197091C6 F - Sens de série de paiements périodiques Tax Topics›Income Tax Act›41-60›Section 60.01