Words and Phrases - O

a
86
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
w
23
y
2

Table of Contents

object (1)
occupancy (1)
of (1)
office (2)
on (3)
on-call (1)
operated (1)
option (3)
or (1)
organ (2)
owe (1)
owner (3)

Words and Phrases

obiter dictum
Full Title Topic
Canadian Imperial Bank of Commerce v. The Queen, 2021 TCC 71, aff'd 2023 FCA 91 Tax Topics›General Concepts›Stare Decisis
object
Full Title Topic
Roger Dubois Inc. v. The Queen, 2014 DTC 1094 [at 3167], 2013 TCC 409, briefly aff'd 2015 CAF 235 Tax Topics›Income Tax Regulations›0000-1999›Regulation 1102›Subsection 1102(1)›Paragraph 1102(1)(e)
obligation
Full Title Topic
Cloutier-Hunt v. The Queen, 2007 DTC 947, 2007 TCC 345 (Informal Procedure) Tax Topics›Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(11)›Investment Contract
occupancy
Full Title Topic
Sindhi v. The King, 2023 TCC 102 (Informal Procedure) Tax Topics›Excise Tax Act›241-260›Section 254›Subsection 254(4)›Paragraph 254(4)(g)
of
Full Title Topic
9 December 2016 External T.I. 2016-0639481E5 - Specified foreign property-jointly held property Tax Topics›General Concepts›Ownership
offering memorandum
Full Title Topic
Grenon v. The Queen, 2021 TCC 30 Tax Topics›Income Tax Regulations›4000-5999›Regulation 4801›Paragraph 4801(a)›Subparagraph 4801(a)(i)›Clause 4801(a)(i)(A)
office
Full Title Topic
Merchant v. The Queen, 84 DTC 6215, [1984] CTC 253 (FCTD) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Office
Edwards v. Clinch, [1982] A.C. 845, [1982] BTC 109 (HL) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Office
on
Full Title Topic
David v. The Queen, 75 DTC 5136, [1975] CTC 197 (FCTD) Tax Topics›Income Tax Act›81-100›Section 84›Subsection 84(2)
10 October 2014 APFF Roundtable Q. 21, 2014-0538091C6 F - 2014 APFF Roundtable, Q. 21 - Impact of the Descarries Case Tax Topics›Income Tax Act›81-100›Section 84›Subsection 84(2)
5 September 2018 Internal T.I. 2017-0698241I7 - Interpretation of subsection 93(4) Tax Topics›Income Tax Act›81-100›Section 93›Subsection 93(4)
on account of
Full Title Topic
Transocean Offshore Ltd. v. Canada, 2005 DTC 5201, 2005 FCA 104 Tax Topics›Income Tax Act›201-220›Section 212›Subsection 212(1)
27 June 2016 External T.I. 2016-0637341E5 F - Partnerships - Negative ACB Tax Topics›Income Tax Act›41-60›Section 53›Subsection 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 Topics›Income Tax Act›111-120›Section 118.06›Subsection 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 Topics›General Concepts›Purpose/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 Topics›Income Tax Act›81-100›Section 83›Subsection 83(2.1)
May 2016 Alberta CPA Roundtable, Income Tax Q.9 Tax Topics›Income Tax Act›61-80›Section 74.4›Subsection 74.4(2)
Mady v. The Queen, 2017 TCC 112 Tax Topics›Income Tax Act›61-80›Section 74.5›Subsection 74.5(11)
Travel Document Service & Ladbroke Group International v Revenue & Customs (Rev 1), [2018] EWCA Civ 549 Tax Topics›Income Tax Act›81-100›Section 83›Subsection 83(2.1)
Revenue & Customs v Burlington Loan Management DAC, [2024] UKUT 152 Tax Topics›Treaties›Income Tax Conventions›Article 12
one of the main reasons
Full Title Topic
Prairielane Holdings Ltd. v. The Queen, 2019 TCC 157 Tax Topics›Income Tax Act›241-260›Section 256›Subsection 256(2.1)
24 August 2023 Internal T.I. 2019-0810391I7 - Offshore Investment Fund Property: Tax Topics›Income Tax Act›81-100›Section 94.1›Subsection 94.1(1)
open court presumption
Full Title Topic
Sherman Estate v. Donovan, 2021 SCC 25, [2021] 2 SCR 75 Tax Topics›Other Legislation/Constitution›Federal›Federal Courts Rules›Rule 151›Subsection 151(2)
operated
Full Title Topic
GST/HST Memorandum 21-2 “Residential Care Services” January 2019 Tax Topics›Excise Tax Act›Schedules›Schedule V›Part IV›Section 2
operation of law
Full Title Topic
Canadian Legal Information Institute v. The Queen, 2020 TCC 56 Tax Topics›Excise Tax Act›Schedules›Schedule V›Part V›Section 10
19 November 2009 External T.I. 2007-0257251E5 F - Assurance-vie Tax Topics›Income Tax Act›141-160›Section 148›Subsection 148(9)›Disposition›Paragraph (d)
option
Full Title Topic
Mitsui & Co. (Canada) Ltd. v. Royal Bank of Canada, [1995] 2 SCR 187 Tax Topics›Income Tax Act›41-60›Section 49›Subsection 49(1)
7 March 2016 External T.I. 2015-0608211E5 - Assignment of right to purchase Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Taxable Canadian Property›Paragraph (f)
Armour Group Limited v. Canada, 2018 FCA 134 Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(b)›Capital Expenditure v. Expense›Contract or Option Cancellation
or
Full Title Topic
Hoch v. The Queen, 2019 TCC 99 Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(c)›Subparagraph 8(1)(c)(iv)
or on the breakdown of
Full Title Topic
21 April 2009 External T.I. 2008-0304451E5 F - Accord de séparation et transfert de biens Tax Topics›Income Tax Act›141-160›Section 146›Subsection 146(16)›Paragraph 146(16)(b)
ordinarily
Full Title Topic
Verrier v. The Queen, 90 DTC 6202, [1990] 1 CTC 313 (FCA) Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(f)
McCullough v. The King, 2022 TCC 118 (Informal Procedure) Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(h)
ordinarily inhabited
Full Title Topic
Dusablon v. Agence du revenu du Québec, 2018 QCCQ 3032 Tax Topics›Income Tax Act›41-60›Section 54›Principal Residence›Paragraph (a)
ordinarily reside
Full Title Topic
15 December 2014 Internal T.I. 2012-0445361I7 F - Remboursement de frais de déménagement Tax Topics›Income Tax Act›1-20›Section 2›Subsection 2(1)
12 November 2013 External T.I. 2012-0471621E5 F - Moving expenses - eligible relocation Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Eligible Relocation
25 April 2008 External T.I. 2008-0274401E5 F - Crédit d'impôt pour enfant Tax Topics›Income Tax Act›111-120›Section 118›Subsection 118(1)›Paragraph 118(1)(b.1)
ordinarily resident
Full Title Topic
Thomson v. Minister of National Revenue, 2 DTC 812, [1946] SCR 209 Tax Topics›Income Tax Act›1-20›Section 2›Subsection 2(1)
Mallett v. The Queen, 92 DTC 6537, [1992] 2 CTC 229 (FCTD) Tax Topics›Income Tax Act›61-80›Section 62
ordinarily situated
Full Title Topic
Northbridge Commercial Insurance Corporation v. The Queen, 2020 TCC 132, rev'd 2023 FCA 211 Tax Topics›Excise Tax Act›Schedules›Schedule VI›Part IX›Section 2›Paragraph 2(d)
ordinary course
Full Title Topic
Heron Bay Investments Ltd. v. The Queen, 2009 DTC 1606, 2009 DTC 1288 Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(b)›Capital Expenditure v. Expense›Improvements v. Repairs or Running Expense
ordinary course of the business
Full Title Topic
Société d’Investissement Desjardins v. Minister of National Revenue, 91 DTC 393, [1991] 1 CTC 2214 (TCC) Tax Topics›Income Tax Act›111-120›Section 112›Subsection 112(2.1)
Bastion Management Ltd. v. The Queen, 95 DTC 5238, [1995] 2 CTC 252 (FCA) Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›(q)-(vv)›Paragraph 20(1)(gg)
576315 Alberta Ltd. v. The Queen, 2001 DTC 776 (TCC) Tax Topics›Income Tax Act›1-20›Section 20›Subsection 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 Topics›Income Tax Act›111-120›Section 112›Subsection 112(2.1)
19 October 2023 Internal T.I. 2020-0856851I7 - Ordinary Course of Business Tax Topics›Income Tax Act›241-260›Section 258›Subsection 258(4)›Paragraph 258(4)(a)
ordinary course of the trade
Full Title Topic
Reed v. Nova Securities Ltd., [1985] BTC 121 (HL) Tax Topics›Income Tax Act›111-120›Section 112›Subsection 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 Topics›Income Tax Regulations›0000-1999›Regulation 1100›Subsection 1100(17)
ordinary location
Full Title Topic
21 June 2012 Ruling 130623 Tax Topics›Excise Tax Act›Schedules›Schedule IX›Part II›Section 2
organ
Full Title Topic
Zieber v. The Queen, 2008 DTC 4175, 2008 TCC 328 (Informal Procedure) Tax Topics›Income Tax Act›111-120›Section 118.2›Subsection 118.2(2)
AB v. The Queen, 2014 DTC 1140 [at at 3379], 2014 TCC 157 (Informal Procedure) Tax Topics›Income Tax Act›111-120›Section 118.2›Subsection 118.2(2)
other obligation
Full Title Topic
United Parcel Service Canada Ltd. v. Canada, 2009 SCC 20, [2009] 1 SCR 657 Tax Topics›Excise Tax Act›261-280›Section 261›Subsection 261(1)
outstanding
Full Title Topic
Canada v. Zelinski, 2000 DTC 6001 (FCA) Tax Topics›Income Tax Act›161-180›Section 161›Subsection 161(1)
overpayment
Full Title Topic
984274 Alberta Inc. v. The Queen, 2019 TCC 85, rev'd 2020 FCA 125 Tax Topics›Income Tax Act›141-160›Section 160.1›Subsection 160.1(1)
owe
Full Title Topic
Loo v. Canada, 2004 DTC 6540, 2004 FCA 249 Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(b)
owned directly or indirectly
Full Title Topic
Army & Navy Department Stores Ltd. v. Minister of National Revenue, 53 DTC 1185, [1953] CTC 293, [1953] 2 SCR 496 Tax Topics›Income Tax Act›241-260›Section 251›Subsection 251(2)›Paragraph 251(2)(c)›Subparagraph 251(2)(c)(i)
owner
Full Title Topic
Williams v. The Queen, 2005 DTC 1228, 2005 TCC 558 Tax Topics›General Concepts›Ownership
Disher-Winslow Products Ltd. v. MNR, 52 DTC 27 (TAB) Tax Topics›Income Tax Act›241-260›Section 256›Subsection 256(1)›Paragraph 256(1)(c)
26 July 2013 Interpretation 149707 Tax Topics›Excise Tax Act›241-260›Section 254›Subsection 254(2)›Paragraph 254(2)(e)
owner-occupied home
Full Title Topic
14 June 2013 External T.I. 2013-0477881E5 F - Régime d'accession à la propriété Tax Topics›Income Tax Act›141-160›Section 146.01›Subsection 146.01(1)›Regular Eligible Amount›Paragraph (e)