Words and Phrases - L
Table of Contents
land (7)
landscaping (1)
lawful (1)
lease (5)
legal ownership (1)
lending (1)
less (1)
letter of credit (1)
liability (2)
liable (4)
liable for tax (2)
liable to (1)
liable to tax (2)
licence (2)
life annuity (2)
life income fund (1)
liquidation (4)
liquidator (1)
LIR (1)
LIRA (2)
listed (1)
livestock (1)
LME warrant (1)
loan (23)
loan corporation (1)
lodge (2)
lump sum (1)
Words and Phrases
Full Title | Topic |
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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) |
Full Title | Topic |
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Grenon v. The Queen, 2021 TCC 30 | Tax Topics›Income Tax Regulations›4000-5999›Regulation 4801›Paragraph 4801(a)›Subparagraph 4801(a)(i)›Clause 4801(a)(i)(A) |
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 |
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) |
Full Title | Topic |
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18 July 2022 External T.I. 2021-0887121E5 - Feeder Cattle Loan Guarantee Program | Tax Topics›General Concepts›Ownership |
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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Canterra Energy Ltd. v. The Queen, 87 DTC 5019, [1987] 1 CTC 89 (FCA) | Tax Topics›Income Tax Act›241-260›Section 257 |
Full Title | Topic |
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Alcoa Canada Cie v. ARQ, 500-80-042769-225 (6 September 2024, Court of Quebec) | Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Money |
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›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) |
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) |
Full Title | Topic |
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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) |
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 |
---|---|
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 |
Full Title | Topic |
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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 |
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 |
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) |
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) |
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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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) |
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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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) |
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) |
Full Title | Topic |
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6 October 2006 Roundtable, 2006-0197091C6 F - Sens de série de paiements périodiques | Tax Topics›Income Tax Act›41-60›Section 60.01 |