Words and Phrases - R

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Words and Phrases

radiocommunication
Full Title Topic
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
Full Title Topic
Notice 269 – Draft GST/HST Memorandum 3.7, "Natural Resources" 15 February 2012 Tax TopicsExcise Tax Act161-180Section 162Subsection 162(2)
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
reason
Full Title Topic
632738 Alberta Ltd. v. The King, 2023 TCC 117 Tax TopicsGeneral ConceptsPurpose/Intention
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)
Pinnacle International Realty Group II Inc. v. The King, 2023 TCC 161 Tax TopicsIncome Tax Act101-110Section 103Subsection 103(1)
reasonable efforts
Full Title Topic
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
Full Title Topic
Furukawa v. The Queen, 99 DTC 474, [1999] 2 CTC 2095 (TCC), aff'd 2000 DTC 6669 (FCA) Tax TopicsIncome Tax Regulations6000-7999Regulation 6202.1Subsection 6202.1(1)
reasonably attributable
Full Title Topic
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
Full Title Topic
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)
9 July 2003 External T.I. 2003-0183675 F - VENTE D'UNE LISTE DE CLIENTS Tax TopicsIncome Tax Act21-40Section 24Subsection 24(1)
20 December 2002 External T.I. 2002-0164735 F - PRODUIT DE DISPOSITION ACHALANDAGE Tax TopicsIncome Tax Act1-20Section 14Subsection 14(5)Cumulative Eligible CapitalVariable E
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)
CAE Inc. v. The Queen, 2021 CCI 57, aff'd 2022 CAF 178 Tax TopicsIncome Tax Act21-40Section 37Subsection 37(1)Paragraph 37(1)(d)
Odette (Estate) v. The Queen, 2021 TCC 65 Tax TopicsIncome Tax Act111-120Section 118.1Subsection 118.1(13)Paragraph 118.1(13)(c)
Sussex Group - Allan Sutton Realty Corp. v. The King, 2024 TCC 1 (Informal Procedure) Tax TopicsGeneral ConceptsPayment & Receipt
received
Full Title Topic
The Queen v. G.T.E. Sylvania Canada Ltd., 74 DTC 6673, [1974] CTC 751 (FCA) Tax TopicsIncome Tax Act1-20Section 13(1)-(16)Subsection 13(4)
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, [1999] 2 CTC 196 (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)
reduction
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Wallster v. The King, 2022 TCC 124 Tax TopicsIncome Tax Act141-160Section 152Subsection 152(4)Paragraph 152(4)(b)Subparagraph 152(4)(b)(v)
reference to
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9 June 2022 External T.I. 2022-0930081E5 - Application of paragraph 251.1(4)(c) Tax TopicsIncome Tax Act241-260Section 251.1Subsection 251.1(4)Paragraph 251.1(4)(c)
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
Full Title Topic
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, [1998] 1 CTC 120 (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 minister
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11 May 2006 Internal T.I. 2006-0178781I7 F - Résidence des membres du clergé Tax TopicsIncome Tax Act1-20Section 8Subsection 8(1)Paragraph 8(1)(c)
16 December 2004 Internal T.I. 2004-0098631I7 F - Déduction - Résidence des membres du clergé Tax TopicsIncome Tax Act1-20Section 8Subsection 8(1)Paragraph 8(1)(c)
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, [1998] 1 CTC 120 (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
relates to
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Potash Corporation of Saskatchewan Inc. v. The Queen, 2022 TCC 75 Tax TopicsIncome Tax Act1-20Section 18Subsection 18(1)(c)-(r)Paragraph 18(1)(m)
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
Full Title Topic
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)
remote
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19 January 2015 External T.I. 2014-0549061E5 F - logement des employés Tax TopicsIncome Tax Act1-20Section 6(1.1)-(23)Subsection 6(6)Paragraph 6(6)(a)
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, [1961] CTC 134 (Ex Ct) 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)
CI Burland Properties Limited v MNR, 68 DTC 5220 (SCC) Tax TopicsIncome Tax Act201-220Section 212Subsection 212(1)(d)-(j.1)Paragraph 212(1)(d)
rent income
Full Title Topic
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 ExpenseVariable AParagraph (b)
rentals
Full Title Topic
The Queen v. St. John Shipbuilding & Dry Dock Co. Ltd., 80 DTC 6272, [1980] CTC 352 (FCA) Tax TopicsTreatiesIncome Tax ConventionsArticle 12
1 May 2023 External T.I. 2021-0921101E5 - XXXXXXXXXX Tax TopicsIncome Tax Act141-160Section 149Subsection 149(12)
reorganization
Full Title Topic
Kennedy v. MNR, 72 DTC 6357, [1972] CTC 429 (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 TCC 52, aff'd 2023 FCA 38 Tax TopicsIncome Tax Act81-100Section 84Subsection 84(2)
repay
Full Title Topic
25 March 2021 CBA Commodity Taxes Roundtable, Q.3 Tax TopicsExcise Tax Act241-260Section 256.2Subsection 256.2(10)
repayment
Full Title Topic
20 March 2017 External T.I. 2014-0545591E5 - Upstream Loan and Debt Forgiveness Rules Tax TopicsIncome Tax Act81-100Section 90Subsection 90(14)
replace
Full Title Topic
Livingston v. The Queen, 2015 TCC 24 Tax TopicsIncome Tax Act41-60Section 44Subsection 44(5)
representation
Full Title Topic
Jevremovic v. Canada, 2008 DTC 6263, 2007 FCA 125 Tax TopicsIncome Tax Act221-240Section 237.1Subsection 237.1(1)Tax Shelter
representation allowance
Full Title Topic
18 March 2005 External T.I. 2004-0070911E5 F - Allocation ou salaire - traitement fiscal Tax TopicsIncome Tax Act1-20Section 6Subsection 6(1)(b)-(l)Paragraph 6(1)(b)Subparagraph 6(1)(b)(iii)
representative
Full Title Topic
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
Full Title Topic
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)
McCullough v. The King, 2022 TCC 118 (Informal Procedure) Tax TopicsIncome Tax Act1-20Section 8Subsection 8(1)Paragraph 8(1)(h)
requirement
Full Title Topic
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
Full Title Topic
QUEEN V. JAMES S.A. MACDONALD, 2021 FCA 6 Tax TopicsGeneral ConceptsRes Judicata
research
Full Title Topic
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
Full Title Topic
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
Full Title Topic
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
15 April 2003 Internal T.I. 2002-0176687 F - IMPOT DES GRANDES SOCIETES AVANCES Tax TopicsIncome Tax Act181-200Section 181.2Subsection 181.2(3)Paragraph 181.2(3)(c)
reservoir
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15 July 2004 Internal T.I. 2004-0071101I7 F - Site de neiges usées Tax TopicsIncome Tax RegulationsSchedulesSchedule IIClass 6Paragraph (e)
reside
Full Title Topic
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
Full Title Topic
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)
resident in Canada
Full Title Topic
17 May 2022 External T.I. 2021-0884651E5 - Cost Recovery Method in IT-426R (Archived) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Canadian Resident Partnership
residential
Full Title Topic
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
Full Title Topic
Weyerhaeuser Company Limited v. The Queen, 2007 TCC 65 Tax TopicsIncome Tax Regulations0000-1999Regulation 105Subsection 105(1)
retire
Full Title Topic
13 June 2003 External T.I. 2003-0184285 F - ALLOCATION DE RETRAITE Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Retiring Allowance
return of income
Full Title Topic
17 May 2022 External T.I. 2021-0884651E5 - Cost Recovery Method in IT-426R (Archived) Tax TopicsIncome Tax Regulations0000-1999Regulation 229Subsection 229(1)
revenue
Full Title Topic
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
Income Tax Folio S4-F3-C2, Provincial Income Allocation, 30 January 2024 Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Gross Revenue
revert
Full Title Topic
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
Full Title Topic
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
Full Title Topic
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
Full Title Topic
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
Full Title Topic
Northbridge Commercial Insurance Corporation v. The Queen, 2020 TCC 132, rev'd 2023 FCA 211 Tax TopicsExcise Tax ActSchedulesSchedule VIPart IXSection 2Paragraph 2(d)
Northbridge Commercial Insurance Corporation v. Canada, 2023 FCA 211 Tax TopicsExcise Tax ActSchedulesSchedule VIPart IXSection 2Paragraph 2(d)
royalties
Full Title Topic
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
Full Title Topic
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 TopicsIncome Tax Act201-220Section 212Subsection 212(1)(d)-(j.1)Paragraph 212(1)(d)
16 August 2017 Internal T.I. 2017-0701291I7 - Exclusive Distributorship Rights Tax TopicsTreatiesIncome Tax ConventionsArticle 12
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