Words and Phrases - "person"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

Underused Housing Tax Notice UHTN15, Questions and Answers About the Underused Housing Tax, 17 April 2023

Summary Under
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 2 - Excluded Owner

Deceased individual can be excluded owner (para.12.1)

  • Given the implication of s. 6(7)(h) that a deceased individual still shown on title is a...

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Words and Phrases
person
Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 2 - Excluded Owner - Paragraph (b) 104
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 2 - Owner 62
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 2 - Excluded Owner - Paragraph (c) 32
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 2 - Dwelling Unit 69
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 2 - Residential Property 251
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 2 - Taxable Value 123
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 7 - Subsection 7(1) 319
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 2 - Specified Canadian Trust 153
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Underused Housing Tax Regulations - Section 2 - Subsection 2(3) 39
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 6 - Subsection 6(7) - Paragraph 6(7)(c) 50
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 6 - Subsection 6(7) - Paragraph 6(7)(d) 59
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 6 - Subsection 6(7) - Paragraph 6(7)(h) 41
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 6 - Subsection 6(7) - Paragraph 6(7)(k) 51

Hague v. Cancer Relief & Research Institute, [1939] 4 DLR 191 (Man. K.B.)

Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Corporation
corporation has separate legal personality

In finding that an institute which section 2 of the Cancer Relief Act, 1930 (Manitoba) purported to make a "body corporate" was not, in fact, a...

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Words and Phrases
corporation person

Gillette Canada Inc. v. The Queen, 2001 DTC 895 (TCC), aff'd on varied grounds 2003 FCA 22

Summary Under
Tax Topics - Income Tax Act - Section 214 - Subsection 214(3) - Paragraph 214(3)(a)

The taxpayer (a Canadian subsidiary of a U.S. corporation ("Gillette Boston")) contributed a 9.9% interest in a French partnership that was 90%...

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Words and Phrases
person