Words and Phrases - N

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Words and Phrases

named
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7 October 2016 APFF Financial Strategies and Financial Instruments Roundtable Q. 6, 2016-0651741C6 F - Named beneficiary Tax TopicsIncome Tax Act121-130Section 122Subsection 122(3)qualified disability trustParagraph (b)
near
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Yankson v. The Queen, 2005 DTC 1346, 2005 TCC 527 (Informal Procedure) Tax TopicsIncome Tax Act111-120Section 118.5Subsection 118.5(1)Paragraph 118.5(1)(c)
Humphreys v. The Queen, 2010 DTC 1084 [at 2948], 2010 TCC 88 (Informal Procedure) Tax TopicsIncome Tax Act111-120Section 118.5Subsection 118.5(1)Paragraph 118.5(1)(c)
near equal
Full Title Topic
Zara v. The Queen, 2017 TCC 45 (Informal Procedure) Tax TopicsIncome Tax Act121-130Section 122.6Shared-Custody Parent
Lavrinenko v. The Queen, 2017 TCC 230 (Informal Procedure), aff'd 2019 FCA 51 Tax TopicsIncome Tax Act121-130Section 122.6Shared-Custody Parent
Lavrinenko v. Canada, 2019 FCA 51 Tax TopicsIncome Tax Act121-130Section 122.6Shared-Custody ParentParagraph (b)
necessary
Full Title Topic
Tolhoek v. The Queen, 2007 DTC 247, 2006 TCC 681 (Informal Procedure) Tax TopicsIncome Tax Act141-160Section 143.2Subsection 143.2(7)
Estate of Myrth May Stuart v. The Queen, 2003 DTC 329, 2003 TCC 171, aff'd supra. Tax TopicsIncome Tax Act41-60Section 54Principal Residence
nephew
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Re Butt (1986), 22 E.T.R. 120 (Ont. Sur. Ct.) Tax TopicsIncome Tax Act61-80Section 74.1Subsection 74.1(2)
newspaper
Full Title Topic
E.W. Bickle Ltd. v. MNR, 79 DTC 5170, [1979] CTC 228 (FCA) Tax TopicsIncome Tax Act1-20Section 19Subsection 19(5)Canadian newspaper or periodical
6 November 1992 T.I. 922058 (C.T.O. "Various interpretations of section 19; September 1993 Access Letter, p. 408, ¶C9-287) Tax TopicsIncome Tax Act1-20Section 19Subsection 19(5)Canadian newspaper or periodical
niece
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Re Butt (1986), 22 E.T.R. 120 (Ont. Sur. Ct.) Tax TopicsIncome Tax Act61-80Section 74.1Subsection 74.1(2)
nil assessment
Full Title Topic
Nottawasaga Inn Ltd. v. The Queen, 2014 DTC 1021 [at 2628], 2013 TCC 377 (Informal Procedure) Tax TopicsIncome Tax Act161-180Section 169
nominal
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British Columbia Transit v. The Queen, [2006] GSTC 103, 2006 TCC 437 Tax TopicsExcise Tax Act141-160Section 141.01Subsection 141.01(1.1)
24 April 2015 Interpretation 166609 Tax TopicsExcise Tax Act141-160Section 156Subsection 156(1)Qualifying Member
nominal value
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26 February 2015 CBA Roundtable, Q. 18 Tax TopicsExcise Tax Act141-160Section 156Subsection 156(1)Qualifying Member
non est factum
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Ntakos Estate v. The Queen, 2018 TCC 224 Tax TopicsIncome Tax Act161-180Section 166.1Subsection 166.1(7)Paragraph 166.1(7)(a)
normally
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S4-F15-C1 - Manufacturing and Processing Tax TopicsIncome Tax Regulations4000-5999Regulation 5202Cost of Labour
S4-F15-C1 - Manufacturing and Processing Tax TopicsIncome Tax Regulations0000-1999Regulation 402Subsection 402(7)
noscitur a sociis
Full Title Topic
Lichtman v. The Queen, 2017 TCC 252 (Informal Procedure) Tax TopicsStatutory InterpretationNoscitur a Sociis
note
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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)
notwithstanding
Full Title Topic
Marren v. Ingles (1980), 54 TC 76, [1980] UKHL TC_54_76 (HL) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Disposition
novation
Full Title Topic
National Trust Co. v. Mead, [1990] 5 WWR 455, [1990] 2 SCR 410 Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Disposition
General Electric Capital Equipment Finance Inc. v. Canada, 2002 DTC 6734, 2001 FCA 392 Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Disposition
Blank v Commissioner of Taxation, [2016] HCA 42 Tax TopicsIncome Tax Act1-20Section 6Subsection 6(1)Paragraph 6(1)(a)
13 July 2018 Internal T.I. 2017-0713301I7 - Assumption of accrued interest Tax TopicsIncome Tax Act201-220Section 212Subsection 212(1)(a)-(c)Paragraph 212(1)(b)
nursery stock
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Bradshaw v. Minister of Customs & Excise, [1928] S.C.R. 54 Tax TopicsStatutory InterpretationSimilar Statutes
nursing
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27 April 2018 Ruling 185888 Tax TopicsExcise Tax ActSchedulesSchedule VPart IISection 6
nursing home
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21 January 2016 Roundtable, 2016-0624871C6 F - Colloque CPA- Frais médicaux - medical expenses Tax TopicsIncome Tax Act111-120Section 118.2Subsection 118.2(2)Paragraph 118.2(2)(d)
8 June 2015 External T.I. 2014-0529851E5 F - Frais payés à une maison de santé ou de repos Tax TopicsIncome Tax Act111-120Section 118.2Subsection 118.2(2)Paragraph 118.2(2)(d)
nuts
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The King v. Planters Nut and Chocolate Company Ltd., [1951] Ex. C.R. 122, [1951] C.T.C. 16, 51 D.T.C. 454 Tax TopicsStatutory InterpretationSimilar Statutes