Words and Phrases - O

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Words and Phrases

object
Full Title Topic
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
Full Title Topic
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
of
Full Title Topic
9 December 2016 External T.I. 2016-0639481E5 - Specified foreign property-jointly held property Tax TopicsGeneral ConceptsOwnership
office
Full Title Topic
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
Full Title Topic
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
Full Title Topic
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
Full Title Topic
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
Full Title Topic
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
Full Title Topic
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)
operated
Full Title Topic
GST/HST Memorandum 21-2 “Residential Care Services” January 2019 Tax TopicsExcise Tax ActSchedulesSchedule VPart IVSection 2
option
Full Title Topic
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
ordinarily
Full Title Topic
Verrier v. The Queen, 90 DTC 6202 (FCA) Tax TopicsIncome Tax Act1-20Section 8Subsection 8(1)Paragraph 8(1)(f)
ordinarily inhabited
Full Title Topic
Dusablon v. Agence du revenu du Québec, 2018 QCCQ 3032 Tax TopicsIncome Tax Act41-60Section 54Principal ResidenceParagraph (a)
ordinarily reside
Full Title Topic
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
ordinarily resident
Full Title Topic
Mallett v. The Queen, 92 DTC 6537 (FCTD) Tax TopicsIncome Tax Act61-80Section 62
ordinary course
Full Title Topic
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 business
Full Title Topic
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)
ordinary course of the business
Full Title Topic
Société d'investissement Desjardins v. MNR, 91 DTC 393 (TCC) Tax TopicsIncome Tax Act111-120Section 112Subsection 112(2.1)
Bastion Management Ltd. v. The Queen, 95 DTC 5238 (FCA) Tax TopicsIncome Tax Act1-20Section 20Subsection 20(1)(q)-(vv)Paragraph 20(1)(gg)
ordinary course of the trade
Full Title Topic
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
Full Title Topic
21 June 2012 Ruling 130623 Tax TopicsExcise Tax ActSchedulesSchedule IXPart IISection 2
organ
Full Title Topic
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)
outstanding
Full Title Topic
Canada v. Zelinski, 2000 DTC 6001 (FCA) Tax TopicsIncome Tax Act161-180Section 161Subsection 161(1)
owe
Full Title Topic
Loo v. Canada, 2004 DTC 6540, 2004 FCA 249 Tax TopicsIncome Tax Act1-20Section 8Subsection 8(1)Paragraph 8(1)(b)
owner
Full Title Topic
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)
owner-occupied home
Full Title Topic
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)