Words and Phrases - L
Table of Contents
land (3)
landscaping (1)
lease (4)
lending (1)
liable (4)
liable to (1)
licence (1)
life annuity (1)
liquidation (2)
liquidator (1)
LIRA (1)
listed (1)
livestock (1)
loan (20)
loan corporation (1)
lodge (2)
Words and Phrases
Full Title | Topic |
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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 |
Cadillac Fairview Corp. Ltd. v. The Queen, 97 DTC 405 (TCC) | Tax Topics›Income Tax Act›1-20›Section 13›Subsection 13(21)›Undepreciated Capital Cost›A |
7 October 2016 APFF Financial Strategies and Financial Instruments Roundtable Q. 2, 2016-0651711C6 F - RRIF, Transfer of designated benefit | Tax Topics›Income Tax Regulations›0000-1999›Regulation 1102›Regulation 1102(2) |
Full Title | Topic |
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Toronto College Park Ltd. v. The Queen, 94 DTC 6172 (FCTD) | Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›(q)-(vv)›Paragraph 20(1)(aa) |
Full Title | Topic |
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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 |
Full Title | Topic |
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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) |
Full Title | Topic |
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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 (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) |
Full Title | Topic |
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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) |
Full Title | Topic |
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P-062 “Distinction Between Lease, License and Similar Arrangements” 25 May 1993 | Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Residential Complex |
Full Title | Topic |
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Daruwala v. The Queen, 2012 TCC 257 (Informal Procedure) | Tax Topics›Income Tax Act›1-20›Section 2›Subsection 2(1) |
Full Title | Topic |
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Scott Estate v. The Queen, 88 DTC 6012 (FCTD) | Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Annuity |
Full Title | Topic |
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Groscki v. The Queen, 2017 TCC 249 (Informal Procedure) | Tax Topics›Income Tax Act›141-160›Section 159›Subsection 159(3) |
Full Title | Topic |
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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 |
Full Title | Topic |
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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) |
Full Title | Topic |
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S4-F11-C1 - Meaning of Farming and Farming Business | Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Farming |
Full Title | Topic |
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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 T.I. 932878 (C.T.O. "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) |
Full Title | Topic |
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Weyerhaeuser Company Limited v. The Queen, 2012 DTC 1132 [at 3166], 2012 TCC 106 | Tax Topics›Income Tax Regulations›0000-1999›Regulation 700›Subsection 700(1)›Paragraph 700(1)(d) |