Words and Phrases - P
Table of Contents
paid (3)
parent (1)
particular (1)
patient (1)
payable (8)
payer (1)
payment (2)
penalty (1)
pension (2)
pension plan (2)
period (2)
periodic (3)
periodic payment (4)
periodical (1)
permanent (2)
person (3)
pertains to (2)
pipeline (1)
plan (1)
policy (1)
portion (1)
possession (1)
post-secondary (2)
preferred share (1)
primarily (8)
principal (1)
principally (6)
prize (1)
proceeding (1)
proceedings (1)
processing (5)
produce (1)
produced (1)
production (1)
profession (1)
profit (1)
profit à prendre (1)
profits (2)
program (2)
property (7)
property of (1)
proportion (1)
prospectus (2)
provision (1)
psychologist (1)
psychotherapy (1)
public (1)
public access (1)
public authority (1)
public body (1)
purport (0)
purported (1)
purports (1)
purpose (7)
pursuant to (3)
Words and Phrases
Full Title | Topic |
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4145356 Canada Limited v. The Queen, 2011 DTC 1171 [at 937], 2011 TCC 220 | Tax Topics›Income Tax Act›121-130›Section 126›Subsection 126(2) |
Blais v. MNR, 92 DTC 1497 (TCC) | Tax Topics›Income Tax Act›41-60›Section 60›Paragraph 60(b) |
20 October 2004 Internal T.I. 2004-0086501I7 F - Droits compensateurs | Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›(q)-(vv)›Paragraph 20(1)(vv) |
Full Title | Topic |
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22 July 2008 Internal T.I. 2008-0284351I7 - Subsection 20(12) | Tax Topics›Income Tax Act›1-20›Section 20›(3)-(29)›Subsection 20(12) |
Full Title | Topic |
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17 July 2012 Internal T.I. 2012-0454701I7 F - Arrière-arrière-grand-père | Tax Topics›Income Tax Act›241-260›Section 252›Subsection 252(2)›Paragraph 252(2)(a) |
Full Title | Topic |
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Anand v. The Queen, 2019 TCC 119 | Tax Topics›General Concepts›Evidence |
Full Title | Topic |
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S2-F3-C2 - Benefits and Allowances Received from Employment | Tax Topics›Income Tax Act›81-100›Section 81›Subsection 81(3.1) |
Full Title | Topic |
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Kaul v. The Queen, 2017 TCC 55 | Tax Topics›Other Legislation/Constitution›Federal›Tax Court of Canada Rules (General Procedure)›Section 145 |
Full Title | Topic |
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Perfect Fry Company Ltd. v. The Queen, 2007 DTC 588, 2007 TCC 133, aff'd supra 2008 DTC 6472, 2008 FCA 218 | Tax Topics›Income Tax Act›121-130›Section 125›Subsection 125(7)›Canadian-Controlled Private Corporation |
Full Title | Topic |
---|---|
Vocan Health Assessors Inc. v. The Queen, 2021 TCC 49 | Tax Topics›Excise Tax Act›Schedules›Schedule V›Part II›Section 2 |
Full Title | Topic |
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15 March 2019 External T.I. 2018-0766021E5 - Obligation to prepare T4A slips | Tax Topics›General Concepts›Payment & Receipt |
Full Title | Topic |
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Exida.Com Limited Liability Company v. Canada, 2010 DTC 5101, 2010 FCA 159 | Tax Topics›Income Tax Act›161-180›Section 162›Subsection 162(7) |
Full Title | Topic |
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Higgins v Revenue and Customs, [2019] EWCA Civ 1860 | Tax Topics›General Concepts›Ownership |
Full Title | Topic |
---|---|
Berty v. The Queen, 2013 DTC 1171 [at 935], 2013 TCC 202 (Informal Procedure) | Tax Topics›Income Tax Act›41-60›Section 56.1›Subsection 56.1(4)›Support Amount |
Leonard v. The Queen, 96 DTC 6518, [1996] 3 CTC 265 (FCTD) | Tax Topics›Income Tax Act›1-20›Section 6›Subsection 6(1)›(b)-(l)›Paragraph 6(1)(f) |
Tsiaprailis v. Canada, 2005 DTC 5119, 2005 SCC 8, [2005] 1 SCR 113 | Tax Topics›Income Tax Act›1-20›Section 6›Subsection 6(1)›(b)-(l)›Paragraph 6(1)(f) |
Full Title | Topic |
---|---|
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 |
---|---|
La Salle Recreations Ltd. v. Canadian Camdex Investments Ltd. (1969), 4 D.L.R. (3d) 549 (B.C.C.A.) | Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Real Property |
Guidance on international income tax issues raised by the COVID-19 crisis, CRA Webpage 31 March 2021 | Tax Topics›Treaties›Income Tax Conventions›Article 5 |
Full Title | Topic |
---|---|
Gillette Canada Inc. v. The Queen, 2001 DTC 895 (TCC), aff'd on varied grounds 2003 FCA 22 | Tax Topics›Income Tax Act›201-220›Section 214›Subsection 214(3)›Paragraph 214(3)(a) |
Hague v. Cancer Relief & Research Institute, [1939] 4 DLR 191 (Man. K.B.) | Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Corporation |
Underused Housing Tax Notice UHTN15, Questions and Answers About the Underused Housing Tax, 17 April 2023 | Tax Topics›Other Legislation/Constitution›Federal›Underused Housing Tax Act›Section 2›Excluded Owner |
Full Title | Topic |
---|---|
IT-73R6 "The Small Business Deduction - Income from an Active Business, a Specified Investment Business and a Personal Services Business". | Tax Topics›Income Tax Act›121-130›Section 125›Subsection 125(7)›Income of the Corporation for the Year From an Active Business |
30 September 2004 Internal T.I. 2004-0085051I7 F - Intérêts et indemnité additionnelle | Tax Topics›Income Tax Act›121-130›Section 129›Subsection 129(4)›Income or Loss |
Full Title | Topic |
---|---|
Ethyl Corp. of Canada Ltd. v. The Queen, 80 DTC 6194, [1980] CTC 198 (FCA) | Tax Topics›Income Tax Act›61-80›Section 66›Subsection 66(15)›Principal-Business Corporation |
Full Title | Topic |
---|---|
Alberta Oil Sands Pipeline Ltd. v. The Queen, 88 DTC 6059, [1988] 1 CTC 99 (FCTD) | Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 8 |
Full Title | Topic |
---|---|
The Queen v. Farmparts Distributing Ltd., 80 DTC 6157, [1980] CTC 205 (FCA) | Tax Topics›Income Tax Act›201-220›Section 212›Subsection 212(1)›(d)-(j.1)›Paragraph 212(1)(d)›Subparagraph 212(1)(d)(i) |
Full Title | Topic |
---|---|
Gore Mutual Insurance Co. v. R, 97 DTC 1217, [1997] 2 CTC 2530 (TCC) | Tax Topics›Income Tax Regulations›0000-1999›Regulation 1400 |
Full Title | Topic |
---|---|
Action by Christians for the abolition of torture v. Canada, 2003 DTC 5394, 2002 FCA 499 | Tax Topics›Income Tax Act›141-160›Section 149.1›Subsection 149.1(6.2) |
Full Title | Topic |
---|---|
Gerbro Holdings Company v. Canada, 2016 TCC 173, briefly aff'd 2018 FCA 197 | Tax Topics›Income Tax Act›81-100›Section 94.1›Subsection 94.1(1) |
Ludmer v. Attorney General of Canada, 2018 QCCS 3381, aff'd 2020 QCCA 697 | Tax Topics›Income Tax Act›81-100›Section 94.1›Subsection 94.1(1) |
Full Title | Topic |
---|---|
6 January 2014 External T.I. 2013-0512041E5 F - Dividend Designation under subsection 89(14) | Tax Topics›Income Tax Act›81-100›Section 89›Subsection 89(14) |
Full Title | Topic |
---|---|
RC4231 "GST/HST New Residential Rental Property Rebate” October 2016 | Tax Topics›Excise Tax Act›241-260›Section 256.2›Subsection 256.2(1)›Qualifying Residential Unit |
Full Title | Topic |
---|---|
Tarkowski v. The Queen, 2007 DTC 1555, 2007 TCC 632 (Informal Procedure) | Tax Topics›Income Tax Act›111-120›Section 118.5›Subsection 118.5(1) |
Full Title | Topic |
---|---|
Terminal Dock and Warehouse Co. Ltd. v. MNR, 59 DTC 542, 23 Tax ABC 40 | Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Common Share |
Full Title | Topic |
---|---|
Parthiban v. The Queen, 2017 TCC 30 (Informal Procedure) | Tax Topics›Excise Tax Act›241-260›Section 254›Subsection 254(2)›Paragraph 254(2)(b) |
GST/HST Policy Statement P-228 Primary Place of Residence 30 March 1999 | Tax Topics›Excise Tax Act›241-260›Section 254›Subsection 254(2)›Paragraph 254(2)(b) |
Underused Housing Tax Notice UHTN6 Exemption for Primary Place of Residence February 2023 | Tax Topics›Other Legislation/Constitution›Federal›Underused Housing Tax Act›Section 6›Subsection 6(8) |
Full Title | Topic |
---|---|
S4-F2-C2 - Business Use of Home Expenses | Tax Topics›Income Tax Act›1-20›Section 18›(2)-(13)›Subsection 18(12)›Paragraph 18(12)(a) |
Full Title | Topic |
---|---|
The Colleges of Applied Arts and Technology Pension Plan v. The Queen, 2003 GTC 899-62, 2003 TCC 618 | Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Financial Service›Paragraph (q) |
PWC, "Tax Insights: Investment limited partnerships ─ GST/HST & QST filing obligations", Issue 2020-27, May 04, 2020 | Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Investment Limited Partnership |
Full Title | Topic |
---|---|
Jenkins v. The Queen, 2005 DTC 384, 2005 TCC 167 (Informal Procedure) | Tax Topics›Income Tax Act›1-20›Section 18›(2)-(13)›Subsection 18(12) |
Minister of National Revenue v. Consolidated Mogul Mines Limited, 68 DTC 5284, [1968] CTC 429, [1969] SCR 54 | Tax Topics›Income Tax Act›61-80›Section 66›Subsection 66(15)›Principal-Business Corporation |
Indema Ltd. v. The Queen, 92 DTC 6244, [1992] 1 CTC 309 (FCTD) | Tax Topics›Income Tax Act›81-100›Section 95›Subsection 95(1)›Investment Business |
15 September 1992 T.I. (Tax Window, No. 24, p. 9, ¶2179) | Tax Topics›Income Tax Regulations›0000-1999›Regulation 1100›Subsection 1100(26) |
23 March 2017 CBA Commodity Taxes Roundtable, Q.1 | Tax Topics›Excise Tax Act›141-160›Section 149›Subsection 149(1)›Paragraph 149(1)(a)›Subparagraph 149(1)(a)(iii) |
2 June 2006 External T.I. 2006-0174671E5 F - Frais de repas et de logement | Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(g) |
Full Title | Topic |
---|---|
0742443 B.C. Ltd. v. The Queen, 2014 DTC 1208 [at 3811], 2014 TCC 301, aff'd 2015 DTC 5115 [at 6304], 2015 FCA 231 | Tax Topics›Income Tax Act›121-130›Section 125›Subsection 125(7)›Specified Investment Business |
5 October 2018 APFF Roundtable Q. 17, 2018-0768881C6 F - entreprise exploitée activement – revenu de location | Tax Topics›Income Tax Act›121-130›Section 125›Subsection 125(7)›Specified Investment Business |
Full Title | Topic |
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Canada v. J. Hudon Enterprises Ltd., 2010 FCA 37 | Tax Topics›Excise Tax Act›181-200›Section 188›Subsection 188(1) |
Full Title | Topic |
---|---|
Marie-Andrée Beaudry, Dean Kraus, "Selected Income Tax Considerations in the Court-Approved Debt Restructurings and Liquidations", 2015 Annual CTF Conference paper | Tax Topics›Income Tax Act›221-240›Section 222›Subsection 222(2) |
Full Title | Topic |
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Markevich v. Canada, 2003 DTC 5185, 2003 SCC 9, [2003] 1 SCR 94 | Tax Topics›Income Tax Act›221-240›Section 223›Subsection 223(3) |
Full Title | Topic |
---|---|
Tenneco Canada Inc. v. The Queen, 91 DTC 5207 (FCA) | Tax Topics›Income Tax Act›121-130›Section 125.1›Subsection 125.1(3)›Canadian Manufacturing and Processing Profits |
Repsol Canada Ltd. v. The Queen, 2015 TCC 21, aff'd 2017 FCA 193 | Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 1 |
Canada v. Repsol Energy Canada Ltd., 2017 FCA 193 | Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 1›Paragraph 1(n) |
Coop de travailleurs en serres Belle-de-Jour v. Agence du revenu du Québec, 2019 QCCQ 6609 | Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 29 |
22 January 2009 External T.I. 2008-0290971E5 F - Bénéfices de fabrication et de transformation | Tax Topics›Income Tax Act›121-130›Section 125.1›Subsection 125.1(3)›Canadian Manufacturing and Processing Profits |
Full Title | Topic |
---|---|
Weyerhaeuser Company Limited v. The Queen, 2012 DTC 1132 [at 3166], 2012 TCC 106 | Tax Topics›Income Tax Regulations›0000-1999›Regulation 700›Subsection 700(1)›Paragraph 700(1)(d) |
Full Title | Topic |
---|---|
Biltrite Tire Co. v. The King, [1937] S.C.R. 364, 1 D.T.C. 360 | Tax Topics›Income Tax Act›121-130›Section 125.1›Subsection 125.1(3)›Canadian Manufacturing and Processing Profits |
Full Title | Topic |
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The Queen v. York Marble, Tile and Terrazzo Ltd., [1968] S.C.R. 140, [1968] CTC 44, 68 DTC 5001 | Tax Topics›Statutory Interpretation›Similar Statutes/ in pari materia |
Full Title | Topic |
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The Queen v. Gulf Canada Ltd., 92 DTC 6123, [1992] 1 CTC 183 (FCA) | Tax Topics›Income Tax Act›121-130›Section 124.1›Subsection 124.1(1) |
Full Title | Topic |
---|---|
Institute of Leisure and Amenity Management v. C. & E. Cmners, [1988] BTC 5160 (Q.B.D.) | Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(i)›Subparagraph 8(1)(i)(i) |
Full Title | Topic |
---|---|
8 August 2019 GST/HST Ruling 188320 - Tax status of memberships | Tax Topics›Excise Tax Act›Schedules›Schedule V›Part VI›Section 18 |
Full Title | Topic |
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Ingenious Games LLP & Ors v Revenue and Customs, [2021] EWCA Civ 1180 | Tax Topics›Income Tax Act›81-100›Section 96 |
Full Title | Topic |
---|---|
Quemont Mining Corp. Ltd. v. MNR, 66 DTC 5376, [1966] CTC 570 (Ex. Ct.), aff'd 70 DTC 6046 (SCC) | Tax Topics›Income Tax Act›121-130›Section 126›Subsection 126(7)›Non-Business-Income Tax |
BBM Canada (formerly BBM Bureau of Measurement) v. The Queen, 2008 DTC 4129, 2008 TCC 341 | Tax Topics›Income Tax Act›141-160›Section 149›Subsection 149(1)›Paragraph 149(1)(l) |
Full Title | Topic |
---|---|
GST/HST Memorandum 20-1 "School Authorities - Elementary and Secondary Schools" December 2019 | Tax Topics›Excise Tax Act›Schedules›Schedule V›Part III›Section 16 |
GST/HST Memorandum 20-7 “Second-language Instruction” December 2019 | Tax Topics›Excise Tax Act›Schedules›Schedule V›Part III›Section 11 |
Full Title | Topic |
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Location Gaétan Lévesque Inc. v. MNR, 91 DTC 1380, [1991] 2 CTC 2795 (TCC) | Tax Topics›Income Tax Act›1-20›Section 13›Subsection 13(21)›Depreciable Property |
Medland v. R., 98 DTC 6358, [1999] 4 CTC 293 (FCA) | Tax Topics›Income Tax Act›141-160›Section 160›Subsection 160(1) |
The Queen v. Golden et al., 86 DTC 6138, [1986] 1 CTC 274, [1986] 1 SCR 209 | Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Property |
Manrell v. Canada, 2003 DTC 5225, 2003 FCA 128 | Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Property |
Nokes v. Doncaster Amalgamated Collieries Ltd., [1940] A.C. 1014 (HL) | Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Property |
Aitchison Professional Corporation v. The Queen, 2018 TCC 131 | Tax Topics›Income Tax Act›141-160›Section 160›Subsection 160(1) |
15 March 2005 Internal T.I. 2004-0108721I7 F - Don d'une licence | Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Property |
Full Title | Topic |
---|---|
Location Gaétan Lévesque Inc. v. MNR, 91 DTC 1380, [1991] 2 CTC 2795 (TCC) | Tax Topics›Income Tax Act›1-20›Section 13›Subsection 13(21)›Depreciable Property |
Medland v. R., 98 DTC 6358, [1999] 4 CTC 293 (FCA) | Tax Topics›Income Tax Act›141-160›Section 160›Subsection 160(1) |
Nokes v. Doncaster Amalgamated Collieries Ltd., [1940] A.C. 1014 (HL) | Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Property |
Full Title | Topic |
---|---|
Gupta v. MNR, 92 DTC 1542 (TCC) | Tax Topics›Income Tax Act›181-200›Section 194›Subsection 194(4.2) |
Full Title | Topic |
---|---|
Fèdèration des Caisses Populaires Desjardins, 2000 DTC 1585 (TCC), rev'd on second (statutory contribution) issue 2002 DTC 7413 (FCA) | Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›(c)-(r)›Paragraph 18(1)(e) |
Full Title | Topic |
---|---|
Filiatrault c. La Reine, 2017 TCC 232 (Informal Procedure) | Tax Topics›Excise Tax Act›Schedules›Schedule V›Part II›Section 1›Practitioner |
Full Title | Topic |
---|---|
Filiatrault c. La Reine, 2017 TCC 232 (Informal Procedure) | Tax Topics›Excise Tax Act›Schedules›Schedule V›Part II›Section 1›Practitioner |
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) |
Full Title | Topic |
---|---|
Underused Housing Tax Notice UHTN15, Questions and Answers About the Underused Housing Tax, 17 April 2023 | Tax Topics›Other Legislation/Constitution›Federal›Underused Housing Tax Act›Section 6›Subsection 6(7)›Paragraph 6(7)(d) |
Full Title | Topic |
---|---|
Lawyers' Professional Indemnity Company v. The Queen, 2018 TCC 194, aff'd 2020 FCA 90 | Tax Topics›Income Tax Act›141-160›Section 149›Subsection 149(1)›Paragraph 149(1)(d.5) |
Full Title | Topic |
---|---|
Lawyers' Professional Indemnity Company v. The Queen, 2018 TCC 194, aff'd 2020 FCA 90 | Tax Topics›Income Tax Act›141-160›Section 149›Subsection 149(1)›Paragraph 149(1)(d.5) |
Full Title | Topic |
---|---|
22 February 2022 External T.I. 2022-0922921E5 - CEWS, THRP, & HHBRP | Tax Topics›Income Tax Act›121-130›Section 125.7›Subsection 125.7(2.01) |
Full Title | Topic |
---|---|
Aubrey Dan Family Trust v. Minister of Finance, 2016 ONSC 3801, aff'd 2017 ONCA 875 | Tax Topics›Other Legislation/Constitution›Ontario›Taxation Act 2007›Section 158 |
Full Title | Topic |
---|---|
Tusk Exploration Ltd. v. The Queen, 2016 TCC 238 | Tax Topics›Income Tax Act›201-220›Section 211.91›Subsection 211.91(1) |
Full Title | Topic |
---|---|
1207192 Ontario Limited v. Canada, 2012 DTC 5157 [at 7396], 2012 FCA 259, aff'g 2011 DTC 1301 [at 1686], 2011 TCC 383 | Tax Topics›Income Tax Act›241-260›Section 245›(1)-(3)›Subsection 245(3) |
Newton v. Commissioner of Taxation of the Commonwealth of Australia, [1958] A.C. 450 (PC) | Tax Topics›Income Tax Act›241-260›Section 245›(1)-(3)›Subsection 245(3) |
The Queen v. Placer Dome Inc., [1997] 1 CTC 72, 96 DTC 6562 (FCA) | Tax Topics›Income Tax Act›41-60›Section 55›Subsection 55(2) |
Black v. The Queen, 2014 DTC 1046 [at 2882], 2014 TCC 12, briefly aff'd 2014 FCA 275 | Tax Topics›Treaties›Income Tax Conventions›Article 4 |
Camp Kahquah Corp. v. The Queen, docket 96-2348-GST-G | Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Place of Amusement |
Commissioner of Taxation v Sharpcan Pty Ltd, [2019] HCA 36 | Tax Topics›General Concepts›Purpose/Intention |
632738 Alberta Ltd. v. The King, 2023 TCC 117 | Tax Topics›General Concepts›Purpose/Intention |
Full Title | Topic |
---|---|
Tsiaprailis v. Canada, 2005 DTC 5119, 2005 SCC 8, [2005] 1 SCR 113 | Tax Topics›Income Tax Act›1-20›Section 6›Subsection 6(1)›(b)-(l)›Paragraph 6(1)(f) |
13 September 2012 Internal T.I. 2012-0442671I7 F - Dédommagement pour la perte de bénéfices | Tax Topics›Income Tax Act›1-20›Section 6›(1.1)-(23)›Subsection 6(3) |
Vohra v. The King, 2022 TCC 165 (Informal Procedure) | Tax Topics›Income Tax Act›41-60›Section 56.1›Subsection 56.1(4)›Support Amount |