Words and Phrases - R

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Words and Phrases

radiocommunication
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27 March 2018 External T.I. 2017-0715561E5 - Withholding tax on royalties for streamed content Tax TopicsStatutory InterpretationInterpretation ActSection 35Subsection 35(1)Broadcasting
real property
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1 March 2016 Internal T.I. 2016-0631181I7 - Specified foreign property - mineral rights Tax TopicsIncome Tax Act221-240Section 233.3Subsection 233.3(1)Specified Foreign Property
Resource Capital Fund IV LP v Commissioner of Taxation, [2018] FCA 41 (Federal Court of Australia), rev'd on various grounds [2019] FCAFC 51 Tax TopicsTreatiesIncome Tax ConventionsArticle 6
17 May 2021 Internal T.I. 2020-0870041I7 - CERS - Meaning of Qualifying Property Tax TopicsIncome Tax Act121-130Section 125.7Subsection 125.7(1)Qualifying Property
reasonable
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Sun Life Assurance Company of Canada v. The Queen, 2015 TCC 37 Tax TopicsExcise Tax Act141-160Section 141.01Subsection 141.01(5)
Connolly v. Canada (National Revenue), 2019 FCA 161 Tax TopicsIncome Tax Act201-220Section 204.1Subsection 204.1(4)
reasonable efforts
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Michael Colborne, Michael McLaren, Mark Barbour, "Subsection 247(3): What are "Reasonable Efforts"?", Canadian Tax Journal, (2016) 64:1, 229-43 Tax TopicsIncome Tax Act241-260Section 247NewSubsection 247(3)
Brian Mustard, Sam Maruca, Charles Thériault, Richard Tremblay, "Transfer Pricing: What Are 'Reasonable Efforts,' and When should Penalties Apply?", Canadian Tax Foundation, 2015 Conference Report, 32:1-33 Tax TopicsIncome Tax Act241-260Section 247NewSubsection 247(3)
reasonable error
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7 October 2020 APFF Roundtable Q. 1, 2020-0852131C6 F - Meaning of reasonable error Tax TopicsIncome Tax Act201-220Section 204.1Subsection 204.1(4)
reasonableness
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Baron v. Canada, 93 DTC 5018, [1993] 1 SCR 416, [1993] 1 CTC 111 Tax TopicsIncome Tax Act221-240Section 231.3Subsection 231.3(3)
reasonably
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Furukawa v. The Queen, 99 DTC 474 (TCC), aff'd 2000 DTC 6669 (FCA) Tax TopicsIncome Tax Regulations6000-7999Regulation 6202.1Subsection 6202.1(1)
reasonably attributable
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Devon Canada Corporation v. The Queen, 2013 TCC 415 Tax TopicsIncome Tax Act61-80Section 66.7Subsection 66.7(10)Paragraph 66.7(10)(j)
24 October 2018 Internal T.I. 2018-0741041I7 - Allocation of net premiums under s. 403(4) Tax TopicsIncome Tax Regulations0000-1999Regulation 403Subsection 403(4)
receipt
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Guobadia v. The Queen, 2016 TCC 182 (Informal Procedure) Tax TopicsIncome Tax Act111-120Section 118.1Subsection 118.1(2)
receivable
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Wilson and Wilson Ltd. v. MNR, 60 DTC 1018, [1960] CTC 1 (Ex Ct) Tax TopicsIncome Tax Act1-20Section 12Subsection 12(1)(a)-(c)Paragraph 12(1)(b)
MNR v. Colford Contracting Co. Ltd., 60 DTC 1131, [1960] CTC 178 (Ex Ct), briefly aff'd 62 DTC 1338, [1962] CTC 546 (SCC) Tax TopicsIncome Tax Act1-20Section 12Subsection 12(1)(a)-(c)Paragraph 12(1)(b)
Midwest Oil Production Ltd. v. The Queen, 82 DTC 6092, [1982] CTC 107 (FCTD), aff'd 83 DTC 5304, [1983] CTC 338 (FCA) Tax TopicsIncome Tax Act1-20Section 12Subsection 12(1)(e)-(x)Paragraph 12(1)(o)
receive
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Canada v. Innovative Installation Inc., 2010 DTC 5175 [at 7317], 2010 FCA 285 Tax TopicsGeneral ConceptsPayment & Receipt
The Queen v. British Columbia Forest Products Ltd., 85 DTC 5577, [1986] 1CTC 1 (FCA) Tax TopicsIncome Tax Act1-20Section 13(1)-(16)Subsection 13(7.1)
Blais v. MNR, 92 DTC 1497 (TCC) Tax TopicsIncome Tax Act41-60Section 56Subsection 56(1)Paragraph 56(1)(b)
Mbarga v. The Queen, 2005 DTC 1447, 2005 TCC 595 (Informal Procedure) Tax TopicsIncome Tax Act41-60Section 56Subsection 56(1)Paragraph 56(1)(n)
Borealis Geopower Inc. v. The Queen, 2018 TCC 189 (Informal Procedure) Tax TopicsIncome Tax Act21-40Section 37Subsection 37(1)Paragraph 37(1)(d)
received
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Robwaral Ltd. v. MNR, 60 DTC 1025, [1960] CTC 16 (Ex Ct), briefly aff'd 64 DTC 5266 (SCC) Tax TopicsIncome Tax Act81-100Section 90Subsection 90(1)
receivership
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Linder v. Rutland Moving and Storage Ltd., [1991] 1 CTC 517 (BCCA) Tax TopicsIncome Tax Act221-240Section 227Subsection 227(5)
recognized
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Montgomery v. Canada, 99 DTC 5186 (FCA) Tax TopicsIncome Tax Act1-20Section 8Subsection 8(1)Paragraph 8(1)(i)Subparagraph 8(1)(i)(i)
recreation
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GST/HST Memorandum 20-1 "School Authorities - Elementary and Secondary Schools" December 2019 Tax TopicsExcise Tax ActSchedulesSchedule VPart IIISection 16
redeem
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McArdle Estate [No. 2] v. MNR, 62 DTC 402 (TAB) Tax TopicsIncome Tax Act81-100Section 84Subsection 84(3)
refining
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ACN 154 520 199 Pty Ltd (in liquidation) v Commissioner of Taxation, [2020] FCAFC 190 Tax TopicsExcise Tax ActSchedulesSchedule VIPart VSection 6.3
reflected
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The Queen v. Consumers' Gas Co. Ltd., 87 DTC 5008, [1987] 1 CTC 79 (FCA) Tax TopicsIncome Tax Act181-200Section 181Subsection 181(3)
refrigerator
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Danby Products Limited v. Canada (Border Services Agency), 2021 FCA 82 Tax TopicsStatutory InterpretationOrdinary Meaning
refund
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Canada v. Canada Safeway Limited, 98 DTC 6060 (FCA) Tax TopicsIncome Tax Act1-20Section 12Subsection 12(1)(e)-(x)Paragraph 12(1)(x)
Tawa Developments Inc. v. The Queen, 2011 DTC 1324 [at 1837], 2011 TCC 440 Tax TopicsIncome Tax Act121-130Section 129Subsection 129(3)
984274 Alberta Inc. v. The Queen, 2019 TCC 85, rev'd 2020 FCA 125 Tax TopicsIncome Tax Act141-160Section 160.1Subsection 160.1(1)
regard shall be had
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Canada (Attorney General) v. Best Buy Canada Ltd., 2019 FCA 20 Tax TopicsOther Legislation/ConstitutionFederalCustoms Tariff ActSection 11
regular place of employment
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19 July 2018 External T.I. 2014-0551941E5 F - Déplacement effectué par un employé Tax TopicsIncome Tax Act1-20Section 6Subsection 6(1)(b)-(l)Paragraph 6(1)(b)
4 December 2018 External T.I. 2016-0670851E5 - Regular Places of Employment and Personal Travel Tax TopicsIncome Tax Act1-20Section 6Subsection 6(1)(b)-(l)Paragraph 6(1)(b)
8 February 2010 Internal T.I. 2009-0352721I7 F - Allocations pour frais de repas Tax TopicsIncome Tax Act1-20Section 6Subsection 6(1)(b)-(l)Paragraph 6(1)(b)Subparagraph 6(1)(b)(vii)
17 August 2020 External T.I. 2016-0643631E5 F - Frais de déplacement Tax TopicsIncome Tax Act1-20Section 6Subsection 6(1)(b)-(l)Paragraph 6(1)(b)Subparagraph 6(1)(b)(vii.1)
regularly employs
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Guidance on the income tax measures to support journalism CRA Webpage 23 December 2019 Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Qualified Canadian Journalism OrganizationParagraph (a)Subparagraph (a)(vi)
reimbursement
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P-075R, 6 July 2004 "Allowances and Reimbursements" Tax TopicsExcise Tax Act161-180Section 175Subsection 175(1)
Newmont Canada Corporation v. The Queen, 2011 DTC 1117 [at 628], 2011 TCC 148, aff'd 2012 DTC 5138 [at 7292], 2012 FCA 214 supra Tax TopicsGeneral ConceptsPayment & Receipt
Westcoast Energy Inc. v. The Queen, 91 DTC 5334 (FCTD), briefly aff'd 92 DTC 6253 (FCA) Tax TopicsIncome Tax Act1-20Section 12Subsection 12(1)(e)-(x)Paragraph 12(1)(x)
Canada v. Canada Safeway Limited, 98 DTC 6060 (FCA) Tax TopicsIncome Tax Act1-20Section 12Subsection 12(1)(e)-(x)Paragraph 12(1)(x)
8 February 1994 Internal T.I. 9400657 - EMPLOYMENT EXPENSES Tax TopicsIncome Tax Act1-20Section 6Subsection 6(1)(b)-(l)Paragraph 6(1)(b)Subparagraph 6(1)(b)(xi)
8 July 2013 Internal T.I. 2012-0472651I7 F - Crédit pour l'embauche par les petites entreprises Tax TopicsIncome Tax Act111-120Section 118.2Subsection 118.2(3)Paragraph 118.2(3)(b)
reinsurance commission
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15 November 2016 External T.I. 2015-0597921E5 - Subsection 138(11.94) election Tax TopicsIncome Tax Act131-140Section 138Subsection 138(11.5)Paragraph 138(11.5)(m)
reinsurance premium
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15 November 2016 External T.I. 2015-0597921E5 - Subsection 138(11.94) election Tax TopicsIncome Tax Act131-140Section 138Subsection 138(11.5)Paragraph 138(11.5)(m)
relate to
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Cassan v. The Queen, 2017 TCC 174 Tax TopicsIncome Tax Act141-160Section 143.2Subsection 143.2(7)Paragraph 143.2(7)(a)
related
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16 May 2017 External T.I. 2016-0670661E5 - Capital Cost of De-icing Equipment Tax TopicsIncome Tax RegulationsSchedulesSchedule IIClass 43.1
relating to
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Slattery (Trustee of) v. Slattery, 93 DTC 5443, [1993] 3 SCR 430, [1993] 2 CTC 243 Tax TopicsIncome Tax Act241-260Section 241Subsection 241(3)
Re Assaly and Minister of Revenue (1986), 56 OR (2d) 30 (HCJ) Tax TopicsOther Legislation/ConstitutionOntarioLand Transfer Tax ActSubsection 1(1)Value of the Consideration
released
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Gaz Métro inc. c. Agence du revenu du Québec, 2017 QCCQ 3664 Tax TopicsIncome Tax Act181-200Section 181Subsection 181(3)
relieved from tax
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1 June 2018 External T.I. 2017-0723051E5 - Meaning of "Relieved from Tax" Tax TopicsTreatiesIncome Tax ConventionsArticle 29
remit
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Nestle Enterprises Ltd. v. MNR, 92 DTC 1001, [1991] 2 CTC 2627 (TCC) Tax TopicsIncome Tax Act201-220Section 215Subsection 215(1)
remuneration
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1 May 1995 Headquarter Letter File 11835-2 Tax TopicsExcise Tax ActSchedulesSchedule VPart IISection 1Institutional Health Care Service
Attorney General of Canada v. MacDonald, 94 DTC 6262, [1994] 2 CTC 48 (FCA) Tax TopicsIncome Tax Act1-20Section 5Subsection 5(1)
The Queen v. Blanchard, 95 DTC 5479, [1995] 2 CTC 262 (FCA) Tax TopicsIncome Tax Act1-20Section 5Subsection 5(1)
Rogers Estate v. The Queen, 2015 DTC 1029 [at 124], 2014 TCC 348 Tax TopicsIncome Tax Act1-20Section 5Subsection 5(1)
Parker v. The Queen, 2015 DTC 1118 [at 745], 2015 TCC 86 (Informal Procedure) Tax TopicsIncome Tax Act1-20Section 8Subsection 8(1)Paragraph 8(1)(c)
rent
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IT-303 "Know-How and Similar Payments to Non-Residents" Tax TopicsIncome Tax Act201-220Section 212Subsection 212(1)(d)-(j.1)Paragraph 212(1)(d)
Transocean Offshore Ltd. v. Canada, 2005 DTC 5201, 2005 FCA 104 Tax TopicsIncome Tax Act201-220Section 212Subsection 212(1)
United Geophysical Co. of Canada v. MNR, 61 DTC 1099 (Ex Ct) Tax TopicsIncome Tax Act201-220Section 212Subsection 212(1)(d)-(j.1)Paragraph 212(1)(d)
MNR v. C.I. Burland Properties Ltd., 68 DTC 5220 (SCC) Tax TopicsIncome Tax Act201-220Section 212Subsection 212(1)(d)-(j.1)Paragraph 212(1)(d)
MNR v. Paris Canada Films Ltd., 62 DTC 1338, [1962] CTC 538 (Ex Ct) Tax TopicsIncome Tax Act201-220Section 212Subsection 212(1)(d)-(j.1)Paragraph 212(1)(d)
Buonincontri v. The Queen, 85 DTC 5277, [1985] 1 CTC 370 (FCTD) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Former Business Property
Shaw v. The Queen, 89 DTC 5194, [1989] 1 CTC 386 (FCTD), aff'd 93 DTC 5213 (FCA) Tax TopicsIncome Tax Act41-60Section 56Subsection 56(4)
Felton v. MNR, 89 DTC 233, [1989] 1 CTC 2329 (TCC) Tax TopicsIncome Tax Act1-20Section 8Subsection 8(1)Paragraph 8(1)(i)Subparagraph 8(1)(i)(ii)
29 July 2019 External T.I. 2018-0784701E5 - Rent from real/immovable properties - furnishings Tax TopicsIncome Tax Act131-140Section 132Subsection 132(6)Paragraph 132(6)(b)Subparagraph 132(6)(b)(ii)
Extendicare International Inc. v. Minister of Revenue, 2000 CanLII 5653 (Ont CA) Tax TopicsExcise Tax Act181-200Section 182Subsection 182(1)
rent income
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16 July 2021 Internal T.I. 2020-0872521I7 - CERS - Qualifying property for rental income Tax TopicsIncome Tax Act121-130Section 125.7Subsection 125.7(1)Qualifying Rent ExpenseParagraph (b)
rentals
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The Queen v. St. John Shipbuilding & Dry Dock Co. Ltd., 80 DTC 6272, [1980] CTC 352 (FCA) Tax TopicsTreatiesIncome Tax ConventionsArticle 12
reorganization
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Kennedy v. MNR, 72 DTC 6357 (FCTD), aff'd 73 DTC 5359 (FCA) Tax TopicsIncome Tax Act81-100Section 84Subsection 84(2)
13 January 1993 External T.I. 5-923395 - Tax TopicsIncome Tax Act101-110Section 110Subsection 110(1)Paragraph 110(1)(d)
1996 Corporate Management Tax Conference Roundtable, Q. 16 (Canadian Tax Foundation), at 24:19 Tax TopicsIncome Tax Act41-60Section 55Subsection 55(1)Distribution
Christian Desjardins, Nik Diksic, "Cross-Border Butterflies in the Context of Public Spin-Off Transactions", 2015 CTF Annual Conference paper Tax TopicsIncome Tax Act41-60Section 55Subsection 55(3.1)Paragraph 55(3.1)(b)
Foix v. The Queen, 2021 CCI 52 Tax TopicsIncome Tax Act81-100Section 84Subsection 84(2)
repayment
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20 March 2017 External T.I. 2014-0545591E5 - Upstream Loan and Debt Forgiveness Rules Tax TopicsIncome Tax Act81-100Section 90Subsection 90(14)
replace
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Livingston v. The Queen, 2015 TCC 24 Tax TopicsIncome Tax Act41-60Section 44Subsection 44(5)
representation
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Jevremovic v. Canada, 2008 DTC 6263, 2007 FCA 125 Tax TopicsIncome Tax Act221-240Section 237.1Subsection 237.1(1)Tax Shelter
representative
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11 September 2000 Ruling File Nos. 11601-3, 11650-10 and 11750-5-1 Tax TopicsExcise Tax ActRegulationsInput Tax Credit Information (GST/HST) RegulationsSection 3Paragraph 3(c)Subparagraph 3(c)(ii)
required
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Blott v. The Queen, 2018 TCC 1 (Informal Procedure) Tax TopicsIncome Tax Act1-20Section 8Subsection 8(1)Paragraph 8(1)(i)Subparagraph 8(1)(i)(ii)
requirement
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Barnes v. Revenue and Customs Commissioners, [2014] BTC 5, [2014] EWCA Civ 31 Tax TopicsIncome Tax Act241-260Section 260Subsection 260(1)Securities Lending Arrangement
res judicata
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QUEEN V. JAMES S.A. MACDONALD, 2021 FCA 6 Tax TopicsGeneral ConceptsRes Judicata
research
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Ghali v. Canada, 2005 DTC 5472, 2004 FCA 60 Tax TopicsIncome Tax Act41-60Section 56Subsection 56(1)Paragraph 56(1)(o)
S1-F2-C3 - Scholarships, Research Grants and Other Education Assistance Tax TopicsIncome Tax Act41-60Section 56Subsection 56(1)Paragraph 56(1)(o)
research grant
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Chabaud c. La Reine, 2012 DTC 1076 [at 2856], 2011 TCC 438 (Informal Procedure) Tax TopicsIncome Tax Act41-60Section 56Subsection 56(1)Paragraph 56(1)(o)
reserve
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Leonard v. The Queen in Right of British Columbia, [1984] 4 WWR 37 (BCCA) Tax TopicsOther Legislation/ConstitutionFederalIndian ActSection 87
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)
28 January 2021 Internal T.I. 2019-0817641I7 - Acquisition of rights to pension surplus Tax TopicsIncome Tax Act1-20Section 18Subsection 18(1)Paragraph 18(1)(b)Capital Expenditure v. ExpenseActuarial Surplus
reside
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B Morecroft v. MNR, 91 DTC 937, [1991] 2 CTC 2265 (TCC) Tax TopicsIncome Tax Act101-110Section 110.7Subsection 110.7(1)
Talbot v. The Queen, 2018 TCC 94 (Informal Procedure) Tax TopicsIncome Tax Act101-110Section 110.7Subsection 110.7(1)
9 June 2011 Internal T.I. 2011-0396721I7 F - Déduction - habitants de régions éloignées Tax TopicsIncome Tax Act101-110Section 110.7Subsection 110.7(1)
resided with
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27 July 2010 External T.I. 2010-0364841E5 F - Questions relatives à une séparation Tax TopicsIncome Tax Act61-80Section 63Subsection 63(3)Supporting Person
residence
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Thomson v. Minister of National Revenue, 2 DTC 812, [1946] SCR 209 Tax TopicsIncome Tax Act1-20Section 2Subsection 2(1)
Daruwala v. The Queen, 2012 TCC 257 (Informal Procedure) Tax TopicsIncome Tax Act1-20Section 2Subsection 2(1)
Thomson v. Minister of National Revenue, 2 DTC 812, [1946] SCR 209 Tax TopicsIncome Tax Act241-260Section 250
Midyette v. The Queen, 85 DTC 5565, [1985] 2 CTC 362 (FCTD) Tax TopicsIncome Tax Act241-260Section 250Subsection 250(3)
residential
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26 May 2009 External T.I. 2009-0318441E5 F - Bâtiment non-résidentiel admissible Tax TopicsIncome Tax Regulations0000-1999Regulation 1104Subsection 1104(2)Eligible Non-Residential Building
retainer
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Weyerhaeuser Company Limited v. The Queen, 2007 TCC 65 Tax TopicsIncome Tax Regulations0000-1999Regulation 105Subsection 105(1)
revenue
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Wolf v. The Queen, 2018 TCC 84, aff'd on evidentiary grounds 2019 FCA 283 Tax TopicsTreatiesIncome Tax ConventionsArticle 5
21 September 2020 External T.I. 2020-0855831E5 - CEWS - qualifying revenue Tax TopicsIncome Tax Act121-130Section 125.7Subsection 125.7(1)Qualifying Revenue
revert
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Canada v. Sommerer, 2012 DTC 5126 [at 7219], 2012 FCA 207 Tax TopicsIncome Tax Act101-110Section 104Subsection 104(1)
9 March 2007 External T.I. 2006-0218501E5 F - Application de 75(2) lors d'une émission d'actions Tax TopicsIncome Tax Act61-80Section 75Subsection 75(2)
right
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ARTV Inc. v. Agence du revenu du Québec, 2016 QCCQ 8757 (Cour du Québec) Tax TopicsIncome Tax Act241-260Section 251Subsection 251(5)Paragraph 251(5)(b)
right to the use ... as a residence
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21 November 2017 CTF Roundtable Q. 2, 2017-0724121C6 - Trusts and principal residence Tax TopicsIncome Tax Act41-60Section 54Principal ResidenceParagraph (c.1)
rights arising out of
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21 April 2009 External T.I. 2008-0304451E5 F - Accord de séparation et transfert de biens Tax TopicsIncome Tax Act141-160Section 146Subsection 146(16)Paragraph 146(16)(b)
risks
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Northbridge Commercial Insurance Corporation v. The Queen, 2020 TCC 132 Tax TopicsExcise Tax ActSchedulesSchedule VIPart IXSection 2Paragraph 2(d)
royalties
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Minister of National Revenue v. Wain-Town, 52 DTC 1138, [1952] CTC 147, [1952] 2 S.C.R. 377 Tax TopicsIncome Tax Act1-20Section 12Subsection 12(1)(e)-(x)Paragraph 12(1)(g)
Mobil Oil Canada Ltd. v. Canada, 2001 DTC 5668, 2001 FCA 333 Tax TopicsIncome Tax Act1-20Section 18Subsection 18(1)(c)-(r)Paragraph 18(1)(m)
Vauban Productions v. The Queen, 75 DTC 5371, [1975] CTC 511 (FCTD), aff'd 79 DTC 5186, [1979] CTC 262 (FCA) Tax TopicsIncome Tax Act201-220Section 212Subsection 212(1)(d)-(j.1)Paragraph 212(1)(d)
MNR v. Paris Canada Films Ltd., 62 DTC 1338, [1962] CTC 538 (Ex Ct) Tax TopicsIncome Tax Act201-220Section 212Subsection 212(1)(d)-(j.1)Paragraph 212(1)(d)
The Queen v. St. John Shipbuilding & Dry Dock Co. Ltd., 80 DTC 6272, [1980] CTC 352 (FCA) Tax TopicsTreatiesIncome Tax ConventionsArticle 12
royalty
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IT-303 "Know-How and Similar Payments to Non-Residents" Tax TopicsIncome Tax Act201-220Section 212Subsection 212(1)(d)-(j.1)Paragraph 212(1)(d)
Canadian Industrial Gas & Oil Ltd. v. Government of Saskatchewan et al., 80 DLR (3d) 449, [1978] 2 SCR 545 Tax TopicsOther Legislation/ConstitutionConstitution Act, 1867Subsection 92(2)
Grand Toys Ltd. v. MNR, 90 DTC 1059, [1990] 1 CTC 2165 (TCC) Tax TopicsIncome Tax Act201-220Section 212Subsection 212(1)(d)-(j.1)Paragraph 212(1)(d)
6 February 2015 Internal T.I. 2015-0566681I7 F - Redevances perçues d'avance Tax TopicsIncome Tax Act1-20Section 12Subsection 12(1)(a)-(c)Paragraph 12(1)(a)
Michael N. Kandev, "Canada Expands Back-to-Back Regime: Examining the Character Substitution Rules", Tax Notes International, June 19, 2017, p.1087 Tax TopicsIncome Tax Act201-220Section 212(2)-(14)Subsection 212(3.6)Paragraph 212(3.6)(b)
16 August 2017 Internal T.I. 2017-0701291I7 - Exclusive Distributorship Rights Tax TopicsTreatiesIncome Tax ConventionsArticle 12
29 October 2010 External T.I. 2009-0347791E5 F - Somme reçue par une société Tax TopicsIncome Tax Act1-20Section 9Nature of Income