Words and Phrases - M

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Words and Phrases

main
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Travel Document Service & Ladbroke Group International v Revenue & Customs (Rev 1), [2018] EWCA Civ 549 Tax TopicsIncome Tax Act81-100Section 83Subsection 83(2.1)
main object
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Barclays Mercantile Industrial Finance Ltd. v. Melluish, [1990] BTC 209 (Ch. D.) Tax TopicsIncome Tax Act81-100Section 83Subsection 83(2.1)
main reason
Full Title Topic
Gerbro Holdings Company v. Canada, 2016 TCC 173, briefly aff'd 2018 FCA 197 Tax TopicsIncome Tax Act81-100Section 94.1Subsection 94.1(1)
S3-F2-C1 - Capital Dividends Tax TopicsIncome Tax Act81-100Section 83Subsection 83(2.1)
maintain
Full Title Topic
Spannier v. The Queen, 2013 TC 40 Tax TopicsIncome Tax Act1-20Section 6(1.1)-(23)Subsection 6(6)
2 March 2015 External T.I. 2014-0527281E5 F - Tenir un établissement domestique autonome Tax TopicsIncome Tax Act111-120Section 118Subsection 118(1)Paragraph 118(1)(b)
Brandon (City) v. Canada, 2010 FCA 244 Tax TopicsExcise Tax ActSchedulesSchedule VPart VISection 22
maintain a self-contained domestic establishment
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11 June 2013 External T.I. 2013-0484781E5 F - Établissement domestique autonome Tax TopicsIncome Tax Act111-120Section 118Subsection 118(1)Paragraph 118(1)(b)
management service
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SLFI Group v. Canada, 2019 FCA 217 Tax TopicsExcise Tax ActSection 123Subsection 123(1)Financial ServiceParagraph (q)
manufacture
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Royal Bank of Canada v. Deputy Minister of National Revenue for Customs and Excise, 81 DTC 5301, [1982] CTC 183, [1981] 2 SCR 139 Tax TopicsIncome Tax Act121-130Section 125.1Subsection 125.1(3)Canadian Manufacturing and Processing Profits
The Queen v. York Marble, Tile and Terrazzo Ltd., [1968] S.C.R. 140, [1968] CTC 44, 68 DTC 5001 Tax TopicsIncome Tax Act121-130Section 125.1Subsection 125.1(3)Canadian Manufacturing and Processing Profits
Biltrite Tire Co. v. The King, [1937] S.C.R. 364, 1 D.T.C. 360 Tax TopicsIncome Tax Act121-130Section 125.1Subsection 125.1(3)Canadian Manufacturing and Processing Profits
manufacturing
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Tenneco Canada Inc. v. The Queen, 91 DTC 5207 (FCA) Tax TopicsIncome Tax Act121-130Section 125.1Subsection 125.1(3)Canadian Manufacturing and Processing Profits
manufacturing or processing
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13 January 2015 Internal T.I. 2013-0497361I7 F - Services performed by a foreign affiliate Tax TopicsIncome Tax Act81-100Section 95Subsection 95(3)Paragraph 95(3)(d)
marketable securities
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17 September 1992 T.I. (Tax Window, No. 24, p. 20, ¶2204) Tax TopicsIncome Tax Act121-130Section 130Subsection 130(3)Paragraph 130(3)(a)
10 February 1995 External T.I. 5-943179 - Tax TopicsIncome Tax Regulations4000-5999Regulation 5000Subsection 5000(7)Pooled Fund Trust
matter
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Canada v. Honeywell Limited, 2007 DTC 5073, 2007 FCA 22 Tax TopicsIncome Tax Act141-160Section 152(4.01)-(9)Subsection 152(4.01)
22 June 2017 Interpretation 180966 Tax TopicsExcise Tax Act261-280Section 262Subsection 262(2)
may
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Sherman v. The Queen, 2000 DTC 1523 (TCC) Tax TopicsIncome Tax Act121-130Section 127.531
8 October 2008 Internal T.I. 2008-0269581I7 - statute-barred refund Tax TopicsIncome Tax Act161-180Section 164Subsection 164(1)
may be deducted
Full Title Topic
Sherman v. The Queen, 2000 DTC 1523 (TCC) Tax TopicsIncome Tax Act121-130Section 127.531
may deduct
Full Title Topic
Zhang v. The Queen, 2017 TCC 258 (Informal Procedure) Tax TopicsIncome Tax Act111-120Section 118.6Subsection 118.6(1)
medical prosthesis
Full Title Topic
Dr. Brian Hurd Dentistry Professional Corporation v. The Queen, 2017 TCC 142 (Informal Procedure) Tax TopicsExcise Tax ActSchedulesSchedule VPart IISection 1Institutional Health Care ServiceParagraph (b)
medical services
Full Title Topic
Patton v. The Queen, 2005 DTC 1786, 2005 TCC 704 (Informal Procedure) Tax TopicsIncome Tax Act111-120Section 118.2Subsection 118.2(2)Paragraph 118.2(2)(g)
meeting
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Ryan v. The Queen, 2006 DTC 2738, 2006 TCC 132 (Informal Procedure) Tax TopicsIncome Tax Act1-20Section 18(2)-(13)Subsection 18(12)
10 December 2013 External T.I. 2013-0481171E5 - Home Office Expenses Tax TopicsIncome Tax Act1-20Section 8Subsection 8(13)
S4-F2-C2 - Business Use of Home Expenses Tax TopicsIncome Tax Act1-20Section 18(2)-(13)Subsection 18(12)Paragraph 18(12)(a)
member
Full Title Topic
6 November 2015 External T.I. 2015-0611691E5 F - Member of a cooperative corporation Tax TopicsIncome Tax Act131-140Section 136Subsection 136(2)Paragraph 136(2)(c)
merged or combined
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16 May 2018 IFA Roundtable Q. 5, 2018-0745501C6 - Meaning of “merged or combined” in 40(3.5)(c)(i) Tax TopicsIncome Tax Act21-40Section 40Subsection 40(3.5)Paragraph 40(3.5)(c)Subparagraph 40(3.5)(c)(i)
merger
Full Title Topic
26 January 2018 Internal T.I. 2017-0735771I7 - Application of paragraph 40(3.5)(c) Tax TopicsIncome Tax Act21-40Section 40Subsection 40(3.5)Paragraph 40(3.5)(c)Subparagraph 40(3.5)(c)(i)
metropolitan area
Full Title Topic
Foster v. MNR, 83 DTC 620 (TCC) Tax TopicsIncome Tax Act1-20Section 8Subsection 8(1)Paragraph 8(1)(g)
mine
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Avril Holdings Ltd. v. Minister of National Revenue, 70 DTC 6366, [1970] CTC 572, [1971] S.C.R. 601 Tax TopicsIncome Tax RegulationsSchedulesSchedule V
mineral
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27 March 2014 External T.I. 2014-0520941E5 F - Industrial mineral mine and related expenditures Tax TopicsIncome Tax Regulations0000-1999Regulation 1100Subsection 1100(1)Paragraph 1100(1)(g)
mineral resource
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Oro Del Norte S.A. v. The Queen, 93 DTC 5217 (FCTD) Tax TopicsIncome Tax Act61-80Section 66.1Subsection 66.1(6)Canadian exploration expenseParagraph (g)
mining
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Commissioner of Taxation v Resource Capital Fund IV LP Commissioner of Taxation v Resource Capital Fund IV LP, [2019] FCAFC 51 Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Taxable Canadian PropertyParagraph (d)
ministering
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Lichtman v. The Queen, 2017 TCC 252 (Informal Procedure) Tax TopicsIncome Tax Act1-20Section 8Subsection 8(1)Paragraph 8(1)(c)
minus
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Canterra Energy Ltd. v. The Queen, 87 DTC 5019, [1987] 1 CTC 89 (FCA) Tax TopicsIncome Tax Act241-260Section 257
misrepresentation
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MNR v. Foot, 64 DTC 5196 (Ex Ct), briefly aff'd 66 DTC 5072 (SCC) Tax TopicsIncome Tax Act141-160Section 152Subsection 152(4)Paragraph 152(4)(a)Subparagraph 152(4)(a)(i)
Nesbitt v. The Queen, 96 DTC 6045 (FCTD) Tax TopicsIncome Tax Act141-160Section 152Subsection 152(4)Paragraph 152(4)(a)Subparagraph 152(4)(a)(i)
Ver v. Canada, [1995] TCJ No. 593 Tax TopicsIncome Tax Act141-160Section 152Subsection 152(4)Paragraph 152(4)(a)Subparagraph 152(4)(a)(i)
9 November 2012 CTF Atlantic Roundtable, 2012-0465921C6 - CTF Atlantic - Statute Barred Years Tax TopicsIncome Tax Act141-160Section 152Subsection 152(4)Paragraph 152(4)(a)Subparagraph 152(4)(a)(i)
Inwest Investments Ltd. v. The Queen, 2015 BCSC 1375 Tax TopicsIncome Tax Act141-160Section 152Subsection 152(4)Paragraph 152(4)(a)Subparagraph 152(4)(a)(i)
misrepresentation that is attributable to neglect
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Venne v. The Queen, 84 DTC 6247, [1984] CTC 223 (FCTD) Tax TopicsIncome Tax Act141-160Section 152Subsection 152(4)Paragraph 152(4)(a)Subparagraph 152(4)(a)(i)
money
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Casa Blanca Homes Ltd. v. The Queen, 2013 TCC 338 (Informal Procedure) Tax TopicsExcise Tax ActSection 123Subsection 123(1)Supply
money-lending business
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A.P. Toldo Holding Corporation v. The Queen, 2014 DTC 1042 [at 2787], 2013 TCC 416 Tax TopicsIncome Tax Act1-20Section 18Subsection 18(1)Paragraph 18(1)(b)Capital Expenditure v. ExpenseFinancing Expenditures
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)
mortgage
Full Title Topic
Stewart v. The Queen, 2019 TCC 22 Tax TopicsIncome Tax Regulations4000-5999Regulation 4900Subsection 4900(1)Paragraph 4900(1)(j)
mortgage or similar obligation
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Federated Co-Operatives Ltd. v. Canada, 2001 DTC 5414, 2001 FCA 23 Tax TopicsIncome Tax Act181-200Section 181.2Subsection 181.2(4)
mortgagor
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The Queen v. Epstein, 84 DTC 6259, [1984] CTC 270 (FCTD) Tax TopicsIncome Tax Regulations4000-5999Regulation 4900Subsection 4900(4)
moving expenses
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Gold v. The Queen, 77 DTC 5430, [1977] CTC 616 (FCTD) Tax TopicsIncome Tax Act61-80Section 62
Storrow v. The Queen, 78 DTC 6551, [1978] CTC 792 (FCTD) Tax TopicsIncome Tax Act61-80Section 62
municipal service
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407 ETR Concession Company Limited v. The Queen, 2016 TCC 213, aff'd 2017 FCA 220 Tax TopicsExcise Tax ActSchedulesSchedule VPart VISection 21
Canada v. 407 ETR Concession Company Limited, 2017 FCA 220 Tax TopicsExcise Tax ActSchedulesSchedule VPart VISection 21
municipality
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Otineka Development Corp. Ltd. v. The Queen, 94 DTC 1234 (TCC) Tax TopicsIncome Tax Act141-160Section 149Subsection 149(1)Paragraph 149(1)(d)
Bellrose v. Canada, 2012 DTC 5068 [at 6922], 2012 FCA 67 Tax TopicsIncome Tax Act81-100Section 81Subsection 81(3)