Words and Phrases - L

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Words and Phrases

land
Full Title Topic
Re Trizec (1986), 28 DLR (4th) 161 (Man. C.A.) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Former Business Property
Cadillac Fairview Corp. Ltd. v. The Queen, 97 DTC 405 (TCC) Tax TopicsIncome Tax Act1-20Section 13Subsection 13(21)Undepreciated Capital CostA
7 October 2016 APFF Financial Strategies and Financial Instruments Roundtable Q. 2, 2016-0651711C6 F - RRIF, Transfer of designated benefit Tax TopicsIncome Tax Regulations0000-1999Regulation 1102Regulation 1102(2)
landscaping
Full Title Topic
Toronto College Park Ltd. v. The Queen, 94 DTC 6172 (FCTD) Tax TopicsIncome Tax Act1-20Section 20Subsection 20(1)(q)-(vv)Paragraph 20(1)(aa)
lease
Full Title Topic
Canadian Acceptance Corp. Ltd. v. Regent Park Butcher Shop Ltd. (1969), 67 WWR 297 (Man. C.A.) Tax TopicsIncome Tax Regulations0000-1999Regulation 1100Subsection 1100(17)
Barclays Mercantile Industrial Finance Ltd. v. Melluish, [1990] BTC 209 (Ch. D.) Tax TopicsIncome Tax Regulations0000-1999Regulation 1100Subsection 1100(17)
24 December 2015 Internal T.I. 2014-0560831I7 - International shipping Tax TopicsIncome Tax Act81-100Section 81Subsection 81(1)Paragraph 81(1)(c)
lending
Full Title Topic
576315 Alberta Ltd. v. The Queen, 2001 DTC 776 (TCC) Tax TopicsIncome Tax Act1-20Section 20Subsection 20(1)(m)-(p)Paragraph 20(1)(p)Subparagraph 20(1)(p)(ii)
liable
Full Title Topic
Exida.Com Limited Liability Company v. Canada, 2010 DTC 5101, 2010 FCA 159 Tax TopicsIncome Tax Act161-180Section 162Subsection 162(2.1)
Exida.Com Limited Liability Company v. The Queen, 2009 DTC 1278, 2009 TCC 373 (Informal Procedure), rev'd above. Tax TopicsIncome Tax Act161-180Section 162Subsection 162(2.1)
The Queen v. National Trustco, 98 DTC 6409 (FCA) Tax TopicsIncome Tax Act221-240Section 224Subsection 224(1)
14 September 2016 External T.I. 2016-0638171E5 - Liability under section 159 Tax TopicsIncome Tax Act141-160Section 159Subsection 159(3)
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 TopicsIncome Tax Act141-160Section 152(1)-(3.1)Subsection 152(1)
licence or similar arrangement
Full Title Topic
Daruwala v. The Queen, 2012 TCC 257 (Informal Procedure) Tax TopicsIncome Tax Act1-20Section 2Subsection 2(1)
life annuity
Full Title Topic
Scott Estate v. The Queen, 88 DTC 6012 (FCTD) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Annuity
liquidation
Full Title Topic
24 March 2004 Miscellaneous 2003-0034311E5 - "liquidation and a dissolution": What does it mean Tax TopicsIncome Tax Act81-100Section 95Subsection 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 TopicsIncome Tax Act81-100Section 88Subsection 88(3)
liquidator
Full Title Topic
Groscki v. The Queen, 2017 TCC 249 (Informal Procedure) Tax TopicsIncome Tax Act141-160Section 159Subsection 159(3)
LIRA
Full Title Topic
6 November 2014 External T.I. 2014-0528521E5 F - Payment of management fees by employer Tax TopicsIncome Tax Act141-160Section 146Subsection 146(1)Retirement Savings Plan
listed
Full Title Topic
Joint Committee, "Definition of 'Public Corporation'", 4 March 2019 Joint Committee Submission Tax TopicsIncome Tax Act81-100Section 89Subsection 89(1)Public CorporationParagraph (a)
livestock
Full Title Topic
S4-F11-C1 - Meaning of Farming and Farming Business Tax TopicsIncome Tax Act241-260Section 248Subsection 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 TopicsIncome Tax Act121-130Section 122.6Cohabiting Spouse or Common-Law Partner
loan
Full Title Topic
Cooper v. The Queen, 88 DTC 6525, [1989] 1 CTC 66 (FCTD) Tax TopicsIncome Tax Act101-110Section 105Subsection 105(1)
In re Touquoy Gold Mining Co. (1906), 1 E.L.R. 142 (Nova Scotia) Tax TopicsIncome Tax Act1-20Section 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 TopicsIncome Tax Act1-20Section 12(2.1)-(11)Subsection 12(11)Investment Contract
Canada Deposit Insurance Corp. v. Canadian Commercial Bank, [1992] 3 SCR 558 Tax TopicsIncome Tax Act1-20Section 12(2.1)-(11)Subsection 12(11)Investment Contract
Langhammer v. The Queen, 2001 DTC 45 (TCC) Tax TopicsIncome Tax Act1-20Section 18(2)-(13)Subsection 18(6)
Loman Warehousing Ltd. v. Canada, 2000 DTC 6610 (FCA), aff'g 99 DTC 1113, Docket: 98-201-IT-G (TCC) infra Tax TopicsIncome Tax Act1-20Section 20Subsection 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 TopicsIncome Tax Act241-260Section 248Subsection 248(1)Business
Merchant v. The Queen, 2009 DTC 282, 2009 TCC 31 Tax TopicsIncome Tax Act1-20Section 5Subsection 5(1)
29 August 2011 Internal T.I. 2009-0336671I7 - Derivative Tax TopicsIncome Tax Act1-20Section 12(2.1)-(11)Subsection 12(11)Investment Contract
5 November 1999 Memorandum 991063 Tax TopicsIncome Tax Act131-140Section 133Subsection 133(8)Non-Resident-Owned Investment Corporation
12 March 1992 External T.I. 5-910839 - Tax TopicsIncome Tax Act1-20Section 17Subsection 17(1)
21 March 2001 Internal T.I. 2000-005629 - Tax TopicsIncome Tax Act181-200Section 181.2Subsection 181.2(4)
17 November 1999 T.I. 990126 Tax TopicsIncome Tax Act21-40Section 40Subsection 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 TopicsIncome Tax Act61-80Section 80.4Subsection 80.4(1)
26 April 2016 Internal T.I. 2015-0623571I7 - one-time salary transition payment Tax TopicsIncome Tax Act61-80Section 80.4Subsection 80.4(1)
Meilleur v. The Queen, 2016 TCC 287 Tax TopicsIncome Tax Act1-20Section 20Subsection 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 TopicsIncome Tax Act101-110Section 104Subsection 104(13)
13 June 2012 External T.I. 2011-0416781E5 F - Entente contractuelle particulière Tax TopicsIncome Tax Act1-20Section 20Subsection 20(1)Paragraph 20(1)(c)Subparagraph 20(1)(c)(i)
loan corporation
Full Title Topic
Farm Credit Canada v. The Queen, 2017 TCC 29 Tax TopicsExcise Tax ActRegulationsSelected Listed Financial Institutions Attribution Method (GST/HST) RegulationsSubsection 26(1)
lodge
Full Title Topic
Hewlett-Packard (Canada) Co. v. Canada, 2005 DTC 976, 2005 TCC 398 Tax TopicsIncome Tax Act1-20Section 18Subsection 18(1)(c)-(r)Paragraph 18(1)(l)
6 June 1994 T.I. 932878 (C.T.O. "Meaning of Lodge") Tax TopicsIncome Tax Act1-20Section 18Subsection 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 3166], 2012 TCC 106 Tax TopicsIncome Tax Regulations0000-1999Regulation 700Subsection 700(1)Paragraph 700(1)(d)