Words and Phrases - P

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Words and Phrases

paid
Full Title Topic
4145356 Canada Limited v. The Queen, 2011 DTC 1171 [at 937], 2011 TCC 220 Tax TopicsIncome Tax Act121-130Section 126Subsection 126(2)
Blais v. MNR, 92 DTC 1497 (TCC) Tax TopicsIncome Tax Act41-60Section 60Paragraph 60(b)
paid for the year
Full Title Topic
22 July 2008 Internal T.I. 2008-0284351I7 - Subsection 20(12) Tax TopicsIncome Tax Act1-20Section 20(3)-(29)Subsection 20(12)
parent
Full Title Topic
17 July 2012 Internal T.I. 2012-0454701I7 F - Arrière-arrière-grand-père Tax TopicsIncome Tax Act241-260Section 252Subsection 252(2)Paragraph 252(2)(a)
part-time employee
Full Title Topic
S2-F3-C2 - Benefits and Allowances Received from Employment Tax TopicsIncome Tax Act81-100Section 81Subsection 81(3.1)
participant expert
Full Title Topic
Kaul v. The Queen, 2017 TCC 55 Tax TopicsOther Legislation/ConstitutionFederalTax Court of Canada Rules (General Procedure)Section 145
particular
Full Title Topic
Perfect Fry Company Ltd. v. The Queen, 2007 DTC 588, 2007 TCC 133, aff'd supra 2008 DTC 6472, 2008 FCA 218 Tax TopicsIncome Tax Act121-130Section 125Subsection 125(7)Canadian-Controlled Private Corporation
payable
Full Title Topic
The Queen v. Bank of Nova Scotia, 81 DTC 5115, [1981] CTC 162 (FCA) Tax TopicsIncome Tax Act121-130Section 126Subsection 126(2)
The Queen v. Timagami Financial Services Ltd., 82 DTC 6268, [1982] CTC 314 (FCA) Tax TopicsIncome Tax Act1-20Section 14Subsection 14(5)Cumulative Eligible Capital
Redclay Holdings Ltd. v. The Queen, 96 DTC 1207 (TCC) Tax TopicsIncome Tax Act1-20Section 20Subsection 20(1)Paragraph 20(1)(c)
Collins v. The Queen, 2009 DTC 286, 2009 TCC 56, rev'd supra Tax TopicsIncome Tax Act1-20Section 20Subsection 20(1)Paragraph 20(1)(c)
payment
Full Title Topic
Canada v. Gillette Canada Inc., 2003 DTC 5078, 2003 FCA 22 Tax TopicsIncome Tax Act201-220Section 212(2)-(14)Subsection 212(13.1)Paragraph 212(13.1)(b)
penalty
Full Title Topic
Exida.Com Limited Liability Company v. Canada, 2010 DTC 5101, 2010 FCA 159 Tax TopicsIncome Tax Act161-180Section 162Subsection 162(7)
pension plan
Full Title Topic
Jacques v. The Queen, 2016 TCC 245 Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Superannuation or Pension Benefit
19 January 2015 External T.I. 2014-0547271E5 F - SERP and Lump-Sum Averaging Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Superannuation or Pension Benefit
periodic
Full Title Topic
Berty v. The Queen, 2013 DTC 1171 [at 935], 2013 TCC 202 (Informal Procedure) Tax TopicsIncome Tax Act41-60Section 56.1Subsection 56.1(4)Support Amount
Leonard v. The Queen, 96 DTC 6518 (FCTD) Tax TopicsIncome Tax Act1-20Section 6Subsection 6(1)(b)-(l)Paragraph 6(1)(f)
Tsiaprailis v. Canada, 2005 DTC 5119, 2005 SCC 8, [2005] 1 SCR 113 Tax TopicsIncome Tax Act1-20Section 6Subsection 6(1)(b)-(l)Paragraph 6(1)(f)
periodic payment
Full Title Topic
28 July 1995 External T.I. 5-951670 - Tax TopicsIncome Tax Act41-60Section 60.01
11 October 2013 APFF Roundtable, 2013-0493691C6 F - Transfer of a Foreign Retirement Arrangement Tax TopicsIncome Tax Act41-60Section 60.01
periodical
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 TopicsIncome Tax Act1-20Section 19Subsection 19(5)Canadian newspaper or periodical
permanent
Full Title Topic
La Salle Recreations Ltd. v. Canadian Camdex Investments Ltd., (1969), 4 D.L.R. (3d) 549 (B.C.C.A.) Tax TopicsExcise Tax ActSection 123Subsection 123(1)Real Property
person
Full Title Topic
Hague v. Cancer Relief & Research Institute, [1939] 4 DLR 191 (Man. K.B.) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Corporation
petroleum products
Full Title Topic
Ethyl Corp. of Canada Ltd. v. The Queen, 80 DTC 6194, [1980] CTC 198 (FCA) Tax TopicsIncome Tax Act61-80Section 66Subsection 66(15)Principal-Business Corporation
place of business
Full Title Topic
19 August 2014 External T.I. 2014-0529741E5 F - Frais afférents à un véhicule à moteur (chantiers) Tax TopicsIncome Tax Act1-20Section 8Subsection 8(1)Paragraph 8(1)(h.1)
plan
Full Title Topic
The Queen v. Farmparts Distributing Ltd., 80 DTC 6157, [1980] CTC 205 (FCA) Tax TopicsIncome Tax Act201-220Section 212Subsection 212(1)(d)-(j.1)Paragraph 212(1)(d)Subparagraph 212(1)(d)(i)
policy
Full Title Topic
Gore Mutual Insurance Co. v. The Queen, 97 DTC 1217 (TCC) Tax TopicsIncome Tax Regulations0000-1999Regulation 1400
political activities
Full Title Topic
Action by Christians for the abolition of torture v. Canada, 2003 DTC 5394, 2002 FCA 499 Tax TopicsIncome Tax Act141-160Section 149.1Subsection 149.1(6.2)
portfolio investment
Full Title Topic
Gerbro Holdings Company v. Canada, 2016 TCC 173, briefly aff'd 2018 FCA 197 Tax TopicsIncome Tax Act81-100Section 94.1Subsection 94.1(1)
Ludmer v. Attorney General of Canada, 2018 QCCS 3381 Tax TopicsIncome Tax Act81-100Section 94.1Subsection 94.1(1)
portion
Full Title Topic
6 January 2014 External T.I. 2013-0512041E5 F - Dividend Designation under subsection 89(14) Tax TopicsIncome Tax Act81-100Section 89Subsection 89(14)
possession
Full Title Topic
RC4231 "GST/HST New Residential Rental Property Rebate" October 2016 Tax TopicsExcise Tax Act241-260Section 256.2Subsection 256.2(1)Qualifying Residential Unit
post-secondary school level
Full Title Topic
Tarkowski v. The Queen, 2007 DTC 1555, 2007 TCC 632 (Informal Procedure) Tax TopicsIncome Tax Act111-120Section 118.5Subsection 118.5(1)
preferred share
Full Title Topic
Terminal Dock and Warehouse Co. Ltd. v. MNR, 59 DTC 542, 23 Tax ABC 40 Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Common Share
primarily
Full Title Topic
Burger King Restaurants of Canada Inc. v. Canada, 2000 DTC 6061 (FCA) Tax TopicsIncome Tax Act121-130Section 127Subsection 127(9)Qualified Property
Plamondon v. The Queen, 2011 DTC 1137 [at 746], 2011 TCC 47 (Informal Procedure) Tax TopicsIncome Tax Act41-60Section 54Personal-Use Property
Will Kare Paving & Contracting Ltd. v. The Queen, 98 DTC 6203 (FCA) Tax TopicsIncome Tax RegulationsSchedulesSchedule IIClass 39
Gerbro Holdings Company v. Canada, 2016 TCC 173, briefly aff'd 2018 FCA 197 Tax TopicsIncome Tax Act81-100Section 94.1Subsection 94.1(1)
S4-F15-C1 - Manufacturing and Processing Tax TopicsIncome Tax Regulations4000-5999Regulation 5201Paragraph (a)
20 May 2014 External T.I. 2014-0517331E5 F - CII - exploitation agricole Tax TopicsIncome Tax Act121-130Section 127Subsection 127(9)Qualified PropertyParagraph (c)
primary place of residence
Full Title Topic
Parthiban v. The Queen, 2017 TCC 30 (Informal Procedure) Tax TopicsExcise Tax Act241-260Section 254Subsection 254(2)Paragraph 254(2)(b)
GST/HST Policy Statement P-228 Primary Place of Residence 30 March 1999 Tax TopicsExcise Tax Act241-260Section 254Subsection 254(2)Paragraph 254(2)(b)
principal
Full Title Topic
S4-F2-C2 - Business Use of Home Expenses Tax TopicsIncome Tax Act1-20Section 18(2)-(13)Subsection 18(12)Paragraph 18(12)(a)
principal business
Full Title Topic
Jenkins v. The Queen, 2005 DTC 384, 2005 TCC 167 (Informal Procedure) Tax TopicsIncome Tax Act1-20Section 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 TopicsIncome Tax Act61-80Section 66Subsection 66(15)Principal-Business Corporation
Indema Ltd. v. The Queen, 92 DTC 6244 (FCTD) Tax TopicsIncome Tax Act81-100Section 95Subsection 95(1)Investment Business
15 September 1992 T.I. (Tax Window, No. 24, p. 9, ¶2179) Tax TopicsIncome Tax Regulations0000-1999Regulation 1100Subsection 1100(26)
23 March 2017 CBA Commodity Taxes Roundtable, Q.1 Tax TopicsExcise Tax Act141-160Section 149Subsection 149(1)Paragraph 149(1)(a)Subparagraph 149(1)(a)(iii)
principal place of residence
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)
principal purpose
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 TopicsIncome Tax Act121-130Section 125Subsection 125(7)Specified Investment Business
5 October 2018 APFF Roundtable Q. 17, 2018-0768881C6 F - entreprise exploitée activement – revenu de location Tax TopicsIncome Tax Act121-130Section 125Subsection 125(7)Specified Investment Business
principally
Full Title Topic
12 January 1993 T.I. 923151 (November 1993 Access Letter, p. 503, ¶C109-154) Tax TopicsIncome Tax Act101-110Section 110.6Subsection 110.6(1)Non-Qualifying Real Property
17 February 1992 T.I. 920014 (March 1993 Access Letter p. 86, ¶C248-127; Tax Window, No. 16, p. 18, ¶1753) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Small Business Corporation
11 February 2014 External T.I. 2014-0517611E5 F - Actions d'une société agricole familiale Tax TopicsIncome Tax Act61-80Section 70Subsection 70(10)Share of the Capital Stock of a Family Farm or Fishing CorporationParagraph (b)
prize
Full Title Topic
J. Hudon Enterprises Ltd. v. R., 2010 FCA 37 Tax TopicsExcise Tax Act181-200Section 188Subsection 188(1)
proceeding
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 TopicsIncome Tax Act221-240Section 222Subsection 222(2)
proceedings
Full Title Topic
Markevich v. Canada, 2003 DTC 5185, 2003 SCC 9, [2003] 1 SCR 94 Tax TopicsIncome Tax Act221-240Section 223Subsection 223(3)
processing
Full Title Topic
Tenneco Canada Inc. v. The Queen, 91 DTC 5207 (FCA) Tax TopicsIncome Tax Act121-130Section 125.1Subsection 125.1(3)Canadian Manufacturing and Processing Profits
Repsol Canada Ltd. v. The Queen, 2015 TCC 21, aff'd 2017 FCA 193 Tax TopicsIncome Tax RegulationsSchedulesSchedule IIClass 1
Canada v. Repsol Energy Canada Ltd., 2017 FCA 193 Tax TopicsIncome Tax RegulationsSchedulesSchedule IIClass 1Class 1(n)
processing and sale
Full Title Topic
Weyerhaeuser Company Limited v. The Queen, 2012 DTC 1132 [at 3166], 2012 TCC 106 Tax TopicsIncome Tax Regulations0000-1999Regulation 700Subsection 700(1)Paragraph 700(1)(d)
produce
Full Title Topic
Biltrite Tire Co. v. The King, [1937] S.C.R. 364, 1 D.T.C. 360 Tax TopicsIncome Tax Act121-130Section 125.1Subsection 125.1(3)Canadian Manufacturing and Processing Profits
produced
Full Title Topic
The Queen v. York Marble, Tile and Terrazzo Ltd., [1968] S.C.R. 140, [1968] CTC 44, 68 DTC 5001 Tax TopicsStatutory InterpretationSimilar Statutes
production
Full Title Topic
The Queen v. Gulf Canada Ltd., 92 DTC 6123 (FCA) Tax TopicsIncome Tax Act121-130Section 124.1Subsection 124.1(1)
profession
Full Title Topic
Institute of Leisure and Amenity Management v. C. & E. Cmners, [1988] BTC 5160 (Q.B.D.) Tax TopicsIncome Tax Act1-20Section 8Subsection 8(1)Paragraph 8(1)(i)Subparagraph 8(1)(i)(i)
profit à prendre
Full Title Topic
10 March 2015 External T.I. 2014-0552551E5 F - Vente du droit d'exploiter une sablière Tax TopicsIncome Tax Act1-20Section 12Subsection 12(1)(e)-(x)Paragraph 12(1)(g)
profits
Full Title Topic
Quemont Mining Corp. Ltd. v. MNR, 66 DTC 5376, [1966] CTC 570 (Ex. Ct.), aff'd 70 DTC 6046 (SCC) Tax TopicsIncome Tax Act121-130Section 126Subsection 126(7)Non-Business-Income Tax
BBM Canada (formerly BBM Bureau of Measurement) v. The Queen, 2008 DTC 4129, 2008 TCC 341 Tax TopicsIncome Tax Act141-160Section 149Subsection 149(1)Paragraph 149(1)(l)
property
Full Title Topic
Location Gaétan Lévesque Inc. v. MNR, 91 DTC 1380 (TCC) Tax TopicsIncome Tax Act1-20Section 13Subsection 13(21)Depreciable Property
Medland v. Canada, 98 DTC 6358 (FCA) Tax TopicsIncome Tax Act141-160Section 160Subsection 160(1)
Nokes v. Doncaster Amalgamated Collieries Ltd., [1940] A.C. 1014 (HL) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Property
Aitchison Professional Corporation v. The Queen, 2018 TCC 131 Tax TopicsIncome Tax Act141-160Section 160Subsection 160(1)
property acquired
Full Title Topic
Location Gaétan Lévesque Inc. v. MNR, 91 DTC 1380 (TCC) Tax TopicsIncome Tax Act1-20Section 13Subsection 13(21)Depreciable Property
Medland v. Canada, 98 DTC 6358 (FCA) Tax TopicsIncome Tax Act141-160Section 160Subsection 160(1)
Nokes v. Doncaster Amalgamated Collieries Ltd., [1940] A.C. 1014 (HL) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Property
property of
Full Title Topic
9 December 2016 External T.I. 2016-0639481E5 - Specified foreign property-jointly held property Tax TopicsIncome Tax Act221-240Section 233.3Subsection 233.3(1)Specified Foreign Property
proportion
Full Title Topic
Gupta v. MNR, 92 DTC 1542 (TCC) Tax TopicsIncome Tax Act181-200Section 194Subsection 194(4.2)
prospectus
Full Title Topic
Gupta v. MNR, 92 DTC 1542 (TCC) Tax TopicsIncome Tax Act181-200Section 194Subsection 194(4.2)
30 April 1997 External T.I. 5-952922 - Tax TopicsIncome Tax Regulations4000-5999Regulation 4803Subsection 4803(2)Paragraph 4803(2)(a)
provision
Full Title Topic
Fèdèration des Caisses Populaires Desjardins, 2000 DTC 1585 (TCC), rev'd on second (statutory contribution) issue 2002 DTC 7413 (FCA) Tax TopicsIncome Tax Act1-20Section 18Subsection 18(1)(c)-(r)Paragraph 18(1)(e)
psychologist
Full Title Topic
Filiatrault c. La Reine, 2017 TCC 232 (Informal Procedure) Tax TopicsExcise Tax ActSchedulesSchedule VPart IISection 1Practitioner
psychotherapy
Full Title Topic
Filiatrault c. La Reine, 2017 TCC 232 (Informal Procedure) Tax TopicsExcise Tax ActSchedulesSchedule VPart IISection 1Practitioner
public authority
Full Title Topic
Lawyers' Professional Indemnity Company v. The Queen, 2018 TCC 194 Tax TopicsIncome Tax Act141-160Section 149Subsection 149(1)Paragraph 149(1)(d.5)
public body
Full Title Topic
Lawyers' Professional Indemnity Company v. The Queen, 2018 TCC 194 Tax TopicsIncome Tax Act141-160Section 149Subsection 149(1)Paragraph 149(1)(d.5)
purported
Full Title Topic
Aubrey Dan Family Trust v. Minister of Finance, 2016 ONSC 3801, aff'd 2017 ONCA 875 Tax TopicsOther Legislation/ConstitutionOntarioTaxation Act 2007Section 158
purports
Full Title Topic
Tax TopicsIncome Tax Act201-220Section 211.91
Tax TopicsIncome Tax Act201-220Section 211.91
Tusk Exploration Ltd. v. The Queen, 2016 TCC 238 Tax TopicsIncome Tax Act201-220Section 211.91Subsection 211.91(1)
purpose
Full Title Topic
Newton v. Commissioner of Taxation of the Commonwealth of Australia, [1958] A.C. 450 (PC) Tax TopicsIncome Tax Act241-260Section 245(1)-(3)Subsection 245(3)
The Queen v. Placer Dome Inc., 96 DTC 6562 (FCA) Tax TopicsIncome Tax Act41-60Section 55Subsection 55(2)
Black v. The Queen, 2014 DTC 1046 [at 2882], 2014 TCC 12, briefly aff'd 2014 FCA 275 Tax TopicsTreatiesIncome Tax ConventionsArticle 4
Camp Kahquah Corp. v. The Queen, docket 96-2348-GST-G Tax TopicsExcise Tax ActSection 123Subsection 123(1)Place of Amusement
pursuant to
Full Title Topic
Tsiaprailis v. Canada, 2005 DTC 5119, 2005 SCC 8, [2005] 1 SCR 113 Tax TopicsIncome Tax Act1-20Section 6Subsection 6(1)(b)-(l)Paragraph 6(1)(f)
13 September 2012 Internal T.I. 2012-0442671I7 F - Dédommagement pour la perte de bénéfices Tax TopicsIncome Tax Act1-20Section 6(1.1)-(23)Subsection 6(3)