Words and Phrases - N
Table of Contents
named (1)
near (2)
near equal (3)
necessary (2)
nephew (1)
news programming (1)
newspaper (2)
niece (1)
nil assessment (2)
nominal (2)
nominal value (1)
non est factum (1)
normally (2)
notwithstanding (1)
novation (5)
nursery stock (1)
nursing (1)
nursing home (2)
nuts (1)
Words and Phrases
Full Title | Topic |
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Yankson v. The Queen, 2005 DTC 1346, 2005 TCC 527 (Informal Procedure) | Tax Topics›Income Tax Act›111-120›Section 118.5›Subsection 118.5(1)›Paragraph 118.5(1)(c) |
Humphreys v. The Queen, 2010 DTC 1084 [at 2948], 2010 TCC 88 (Informal Procedure) | Tax Topics›Income Tax Act›111-120›Section 118.5›Subsection 118.5(1)›Paragraph 118.5(1)(c) |
Full Title | Topic |
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Zara v. The Queen, 2017 TCC 45 (Informal Procedure) | Tax Topics›Income Tax Act›121-130›Section 122.6›Shared-Custody Parent |
Lavrinenko v. The Queen, 2017 TCC 230 (Informal Procedure), aff'd 2019 FCA 51 | Tax Topics›Income Tax Act›121-130›Section 122.6›Shared-Custody Parent |
Lavrinenko v. Canada, 2019 FCA 51 | Tax Topics›Income Tax Act›121-130›Section 122.6›Shared-Custody Parent›Paragraph (b) |
Full Title | Topic |
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Tolhoek v. The Queen, 2007 DTC 247, 2006 TCC 681 (Informal Procedure) | Tax Topics›Income Tax Act›141-160›Section 143.2›Subsection 143.2(7) |
Estate of Myrth May Stuart v. The Queen, 2003 DTC 329, 2003 TCC 171, aff'd supra. | Tax Topics›Income Tax Act›41-60›Section 54›Principal Residence |
Full Title | Topic |
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Re Butt (1986), 22 E.T.R. 120 (Ont. Sur. Ct.) | Tax Topics›Income Tax Act›61-80›Section 74.1›Subsection 74.1(2) |
Full Title | Topic |
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E.W. Bickle Ltd. v. MNR, 79 DTC 5170, [1979] CTC 228 (FCA) | Tax Topics›Income Tax Act›1-20›Section 19›Subsection 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 Topics›Income Tax Act›1-20›Section 19›Subsection 19(5)›Canadian newspaper or periodical |
Full Title | Topic |
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Re Butt (1986), 22 E.T.R. 120 (Ont. Sur. Ct.) | Tax Topics›Income Tax Act›61-80›Section 74.1›Subsection 74.1(2) |
Full Title | Topic |
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Nottawasaga Inn Ltd. v. The Queen, 2014 DTC 1021 [at 2628], 2013 TCC 377 (Informal Procedure) | Tax Topics›Income Tax Act›161-180›Section 169 |
Canada v. 984274 Alberta Inc., 2020 FCA 125 | Tax Topics›Income Tax Act›161-180›Section 164›Subsection 164(1) |
Full Title | Topic |
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British Columbia Transit v. The Queen, [2006] GSTC 103, 2006 TCC 437 | Tax Topics›Excise Tax Act›141-160›Section 141.01›Subsection 141.01(1.1) |
24 April 2015 Interpretation 166609 | Tax Topics›Excise Tax Act›141-160›Section 156›Subsection 156(1)›Qualifying Member |
Full Title | Topic |
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26 February 2015 CBA Roundtable, Q. 18 | Tax Topics›Excise Tax Act›141-160›Section 156›Subsection 156(1)›Qualifying Member |
Full Title | Topic |
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Ntakos Estate v. The Queen, 2018 TCC 224 | Tax Topics›Income Tax Act›161-180›Section 166.1›Subsection 166.1(7)›Paragraph 166.1(7)(a) |
Full Title | Topic |
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Lichtman v. The Queen, 2017 TCC 252 (Informal Procedure) | Tax Topics›Statutory Interpretation›Noscitur a Sociis |
Full Title | Topic |
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Marren v. Ingles (1980), 54 TC 76, [1980] UKHL TC_54_76 (HL) | Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Disposition |
Full Title | Topic |
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Bradshaw v. Minister of Customs & Excise, [1928] S.C.R. 54 | Tax Topics›Statutory Interpretation›Similar Statutes/in pari materia |
Full Title | Topic |
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27 April 2018 Ruling 185888 | Tax Topics›Excise Tax Act›Schedules›Schedule V›Part II›Section 6 |
Full Title | Topic |
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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 Topics›Statutory Interpretation›Similar Statutes/in pari materia |