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)
P-062 “Distinction Between Lease, License and Similar Arrangements” 25 May 1993 Tax TopicsExcise Tax ActSection 123Subsection 123(1)Residential Complex
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
Full Title Topic
P-062 “Distinction Between Lease, License and Similar Arrangements” 25 May 1993 Tax TopicsExcise Tax ActSection 123Subsection 123(1)Residential Complex
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)
Autobus Thomas Inc. v. The Queen, 2000 DTC 6299 (FCA), briefly aff'd 2001 DTC 5665, 2001 SCC 64 Tax TopicsIncome Tax Act181-200Section 181.2Subsection 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 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)
13 January 2012 Internal T.I. 2011-0414111I7 F - Deemed Interest Incomes - Exception 17(8) Tax TopicsIncome Tax Act1-20Section 17Subsection 17(8)Paragraph 17(8)(a)Subparagraph 17(8)(a)(ii)
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)