Words and Phrases - O

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Words and Phrases

obiter dictum
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Canadian Imperial Bank of Commerce v. The Queen, 2021 TCC 71, aff'd 2023 FCA 91 Tax TopicsGeneral ConceptsStare Decisis
object
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Roger Dubois Inc. v. The Queen, 2014 DTC 1094 [3167], 2013 TCC 409, briefly aff'd 2015 CAF 235 Tax TopicsIncome Tax Regulations0000-1999Regulation 1102Subsection 1102(1)Paragraph 1102(1)(e)
obligation
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Cloutier-Hunt v. The Queen, 2007 DTC 947, 2007 TCC 345 (Informal Procedure) Tax TopicsIncome Tax Act1-20Section 12(2.1)-(11)Subsection 12(11)Investment Contract
occupancy
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Sindhi v. The King, 2023 TCC 102 (Informal Procedure) Tax TopicsExcise Tax Act241-260Section 254Subsection 254(4)Paragraph 254(4)(g)
of
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9 December 2016 External T.I. 2016-0639481E5 - Specified foreign property-jointly held property Tax TopicsGeneral ConceptsOwnership
offering memorandum
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Grenon v. The Queen, 2021 TCC 30 Tax TopicsIncome Tax Regulations4000-5999Regulation 4801Paragraph 4801(a)Subparagraph 4801(a)(i)Clause 4801(a)(i)(A)
office
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Merchant v. The Queen, 84 DTC 6215, [1984] CTC 253 (FCTD) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Office
Edwards v. Clinch, [1982] A.C. 845, [1982] BTC 109 (HL) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Office
on
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David v. The Queen, 75 DTC 5136, [1975] CTC 197 (FCTD) Tax TopicsIncome Tax Act81-100Section 84Subsection 84(2)
10 October 2014 APFF Roundtable Q. 21, 2014-0538091C6 F - 2014 APFF Roundtable, Q. 21 - Impact of the Descarries Case Tax TopicsIncome Tax Act81-100Section 84Subsection 84(2)
5 September 2018 Internal T.I. 2017-0698241I7 - Interpretation of subsection 93(4) Tax TopicsIncome Tax Act81-100Section 93Subsection 93(4)
on account of
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Transocean Offshore Ltd. v. Canada, 2005 DTC 5201, 2005 FCA 104 Tax TopicsIncome Tax Act201-220Section 212Subsection 212(1)
27 June 2016 External T.I. 2016-0637341E5 F - Partnerships - Negative ACB Tax TopicsIncome Tax Act41-60Section 53Subsection 53(2)Paragraph 53(2)(c)Subparagraph 53(2)(c)(v)
on-call
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18 April 2013 External T.I. 2013-0481951E5 - Volunteer Firefighters Tax Credit Tax TopicsIncome Tax Act111-120Section 118.06Subsection 118.06(1)
one of main objects
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Michael McGowan, "HMRC v Lloyds Bank Leasing (No 1) Ltd: the troublesome increase in the scope of the "sole or main object" test", [2015] British Tax Review, No.5 2015 (Thomson Reuters (Professional) UK Limited), p. 649 Tax TopicsGeneral ConceptsPurpose/Intention
one of the main purposes
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Groupe Honco Inc. v. Canada, 2014 DTC 5006, 2013 FCA 128, aff'g 2013 DTC 1032 [at 149], 2012 TCC 305, infra Tax TopicsIncome Tax Act81-100Section 83Subsection 83(2.1)
May 2016 Alberta CPA Roundtable, Income Tax Q.9 Tax TopicsIncome Tax Act61-80Section 74.4Subsection 74.4(2)
Mady v. The Queen, 2017 TCC 112 Tax TopicsIncome Tax Act61-80Section 74.5Subsection 74.5(11)
Travel Document Service & Ladbroke Group International v Revenue & Customs (Rev 1), [2018] EWCA Civ 549 Tax TopicsIncome Tax Act81-100Section 83Subsection 83(2.1)
one of the main reasons
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Prairielane Holdings Ltd. v. The Queen, 2019 TCC 157 Tax TopicsIncome Tax Act241-260Section 256Subsection 256(2.1)
24 August 2023 Internal T.I. 2019-0810391I7 - Offshore Investment Fund Property: Tax TopicsIncome Tax Act81-100Section 94.1Subsection 94.1(1)
open court presumption
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Sherman Estate v. Donovan, 2021 SCC 25 Tax TopicsOther Legislation/ConstitutionFederalFederal Courts RulesRule 151Subsection 151(2)
operated
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GST/HST Memorandum 21-2 “Residential Care Services” January 2019 Tax TopicsExcise Tax ActSchedulesSchedule VPart IVSection 2
operation of law
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Canadian Legal Information Institute v. The Queen, 2020 TCC 56 Tax TopicsExcise Tax ActSchedulesSchedule VPart VSection 10
19 November 2009 External T.I. 2007-0257251E5 F - Assurance-vie Tax TopicsIncome Tax Act141-160Section 148Subsection 148(9)DispositionParagraph (d)
option
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Mitsui & Co. (Canada) Ltd. v. Royal Bank of Canada, [1995] 2 SCR 187 Tax TopicsIncome Tax Act41-60Section 49Subsection 49(1)
7 March 2016 External T.I. 2015-0608211E5 - Assignment of right to purchase Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Taxable Canadian PropertyParagraph (f)
Armour Group Limited v. Canada, 2018 FCA 134 Tax TopicsIncome Tax Act1-20Section 18Subsection 18(1)Paragraph 18(1)(b)Capital Expenditure v. ExpenseContract or Option Cancellation
or
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Hoch v. The Queen, 2019 TCC 99 Tax TopicsIncome Tax Act1-20Section 8Subsection 8(1)Paragraph 8(1)(c)Subparagraph 8(1)(c)(iv)
or on the breakdown of
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21 April 2009 External T.I. 2008-0304451E5 F - Accord de séparation et transfert de biens Tax TopicsIncome Tax Act141-160Section 146Subsection 146(16)Paragraph 146(16)(b)
ordinarily
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Verrier v. The Queen, 90 DTC 6202, [1990] 1 CTC 313 (FCA) Tax TopicsIncome Tax Act1-20Section 8Subsection 8(1)Paragraph 8(1)(f)
McCullough v. The King, 2022 TCC 118 (Informal Procedure) Tax TopicsIncome Tax Act1-20Section 8Subsection 8(1)Paragraph 8(1)(h)
ordinarily inhabited
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Dusablon v. Agence du revenu du Québec, 2018 QCCQ 3032 Tax TopicsIncome Tax Act41-60Section 54Principal ResidenceParagraph (a)
ordinarily reside
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15 December 2014 Internal T.I. 2012-0445361I7 F - Remboursement de frais de déménagement Tax TopicsIncome Tax Act1-20Section 2Subsection 2(1)
12 November 2013 External T.I. 2012-0471621E5 F - Moving expenses - eligible relocation Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Eligible Relocation
25 April 2008 External T.I. 2008-0274401E5 F - Crédit d'impôt pour enfant Tax TopicsIncome Tax Act111-120Section 118Subsection 118(1)Paragraph 118(1)(b.1)
ordinarily resident
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Thomson v. Minister of National Revenue, 2 DTC 812, [1946] SCR 209 Tax TopicsIncome Tax Act1-20Section 2Subsection 2(1)
Mallett v. The Queen, 92 DTC 6537, [1992] 2 CTC 229 (FCTD) Tax TopicsIncome Tax Act61-80Section 62
ordinarily situated
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Northbridge Commercial Insurance Corporation v. The Queen, 2020 TCC 132, rev'd 2023 FCA 211 Tax TopicsExcise Tax ActSchedulesSchedule VIPart IXSection 2Paragraph 2(d)
ordinary course
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Heron Bay Investments Ltd. v. The Queen, 2009 DTC 1606, 2009 DTC 1288 Tax TopicsIncome Tax Act1-20Section 18Subsection 18(1)Paragraph 18(1)(b)Capital Expenditure v. ExpenseImprovements v. Repairs or Running Expense
ordinary course of the business
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Société d’Investissement Desjardins v. Minister of National Revenue, 91 DTC 393, [1991] 1 CTC 2214 (TCC) Tax TopicsIncome Tax Act111-120Section 112Subsection 112(2.1)
Bastion Management Ltd. v. The Queen, 95 DTC 5238, [1995] 2 CTC 252 (FCA) Tax TopicsIncome Tax Act1-20Section 20Subsection 20(1)(q)-(vv)Paragraph 20(1)(gg)
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)
3 May 2006 Internal T.I. 2005-0133341I7 F - Cours normal des activités de l'entreprise Tax TopicsIncome Tax Act111-120Section 112Subsection 112(2.1)
ordinary course of the trade
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Reed v. Nova Securities Ltd., [1985] BTC 121 (HL) Tax TopicsIncome Tax Act111-120Section 112Subsection 112(2.1)
General Motors Acceptance Corp. (U.K.) Ltd. v. I.R.C., [1985] BTC 324 (HC), aff'd [1987] BTC 71 (C.A.) Tax TopicsIncome Tax Regulations0000-1999Regulation 1100Subsection 1100(17)
ordinary location
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21 June 2012 Ruling 130623 Tax TopicsExcise Tax ActSchedulesSchedule IXPart IISection 2
organ
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Zieber v. The Queen, 2008 DTC 4175, 2008 TCC 328 (Informal Procedure) Tax TopicsIncome Tax Act111-120Section 118.2Subsection 118.2(2)
AB v. The Queen, 2014 DTC 1140 [at 3379], 2014 TCC 157 (Informal Procedure) Tax TopicsIncome Tax Act111-120Section 118.2Subsection 118.2(2)
other obligation
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United Parcel Service Canada Ltd. v. Canada, 2009 SCC 20, [2009] 1 SCR 657 Tax TopicsExcise Tax Act261-280Section 261Subsection 261(1)
outstanding
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Canada v. Zelinski, 2000 DTC 6001 (FCA) Tax TopicsIncome Tax Act161-180Section 161Subsection 161(1)
overpayment
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984274 Alberta Inc. v. The Queen, 2019 TCC 85, rev'd 2020 FCA 125 Tax TopicsIncome Tax Act141-160Section 160.1Subsection 160.1(1)
owe
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Loo v. Canada, 2004 DTC 6540, 2004 FCA 249 Tax TopicsIncome Tax Act1-20Section 8Subsection 8(1)Paragraph 8(1)(b)
owned directly or indirectly
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Army & Navy Department Stores Ltd. v. Minister of National Revenue, 53 DTC 1185, [1953] CTC 293, [1953] 2 SCR 496 Tax TopicsIncome Tax Act241-260Section 251Subsection 251(2)Paragraph 251(2)(c)Subparagraph 251(2)(c)(i)
owner
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Williams v. The Queen, 2005 DTC 1228, 2005 TCC 558 Tax TopicsGeneral ConceptsOwnership
Disher-Winslow Products Ltd. v. MNR, 52 DTC 27 (TAB) Tax TopicsIncome Tax Act241-260Section 256Subsection 256(1)Paragraph 256(1)(c)
26 July 2013 Interpretation 149707 Tax TopicsExcise Tax Act241-260Section 254Subsection 254(2)Paragraph 254(2)(e)
owner-occupied home
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14 June 2013 External T.I. 2013-0477881E5 F - Régime d'accession à la propriété Tax TopicsIncome Tax Act141-160Section 146.01Subsection 146.01(1)Regular Eligible AmountParagraph (e)