Words and Phrases - R

a
84
b
44
c
75
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
54
n
25
o
38
p
79
q
3
r
76
s
88
t
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u
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v
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w
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Table of Contents

reason (1)
receipt (1)
receive (8)
received (2)
redeem (1)
reduction (1)
refining (1)
reflected (1)
refund (3)
relate to (2)
related (1)
released (1)
remit (1)
remote (1)
rent (10)
rentals (2)
repay (1)
repayment (1)
replace (1)
required (2)
research (2)
reserve (4)
reservoir (1)
reside (3)
residence (4)
retainer (1)
retire (1)
revenue (3)
revert (2)
right (1)
risks (2)
royalties (5)
royalty (8)

Words and Phrases

radiocommunication
Full Title Topic
27 March 2018 External T.I. 2017-0715561E5 - Withholding tax on royalties for streamed content Tax Topics›Statutory Interpretation›Interpretation Act›Section 35›Subsection 35(1)›Broadcasting
real property
Full Title Topic
Notice 269 – Draft GST/HST Memorandum 3.7, "Natural Resources" 15 February 2012 Tax Topics›Excise Tax Act›161-180›Section 162›Subsection 162(2)
1 March 2016 Internal T.I. 2016-0631181I7 - Specified foreign property - mineral rights Tax Topics›Income Tax Act›221-240›Section 233.3›Subsection 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 Topics›Treaties›Income Tax Conventions›Article 6
17 May 2021 Internal T.I. 2020-0870041I7 - CERS - Meaning of Qualifying Property Tax Topics›Income Tax Act›121-130›Section 125.7›Subsection 125.7(1)›Qualifying Property
22 June 2001 Internal T.I. 2001-0078457 F - Décret remise d'impôt revenu gagné au Québec Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Taxable Canadian Property›Paragraph (a)
reason
Full Title Topic
632738 Alberta Ltd. v. The King, 2023 TCC 117 Tax Topics›General Concepts›Purpose/Intention
reasonable
Full Title Topic
Sun Life Assurance Company of Canada v. The Queen, 2015 TCC 37 Tax Topics›Excise Tax Act›141-160›Section 141.01›Subsection 141.01(5)
Connolly v. Canada (National Revenue), 2019 FCA 161 Tax Topics›Income Tax Act›201-220›Section 204.1›Subsection 204.1(4)
Pinnacle International Realty Group II Inc. v. The King, 2023 TCC 161 Tax Topics›Income Tax Act›101-110›Section 103›Subsection 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 Topics›Income Tax Act›241-260›Section 247›New›Subsection 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 Topics›Income Tax Act›241-260›Section 247›New›Subsection 247(3)
reasonable error
Full Title Topic
7 October 2020 APFF Roundtable Q. 1, 2020-0852131C6 F - Meaning of reasonable error Tax Topics›Income Tax Act›201-220›Section 204.1›Subsection 204.1(4)
reasonable expectation of profit
Full Title Topic
NRT Technology Corp. v. The Queen, 2013 DTC 1021 [at 110], 2012 TCC 420, briefly aff'd 2013 DTC 5153 [at 6360], 2013 FCA 221 Tax Topics›Income Tax Act›111-120›Section 111›Subsection 111(5)›Paragraph 111(5)(a)
reasonableness
Full Title Topic
Baron v. Canada, 93 DTC 5018, [1993] 1 SCR 416, [1993] 1 CTC 111 Tax Topics›Income Tax Act›221-240›Section 231.3›Subsection 231.3(3)
reasonably
Full Title Topic
Furukawa v. R., 99 DTC 474, [1999] 2 CTC 2095 (TCC), aff'd 2000 DTC 6669 (FCA) Tax Topics›Income Tax Regulations›6000-7999›Regulation 6202.1›Subsection 6202.1(1)
reasonably attributable
Full Title Topic
Devon Canada Corporation v. The Queen, 2013 TCC 415 Tax Topics›Income Tax Act›61-80›Section 66.7›Subsection 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 Topics›Income Tax Regulations›0000-1999›Regulation 403›Subsection 403(4)
receipt
Full Title Topic
Guobadia v. The Queen, 2016 TCC 182 (Informal Procedure) Tax Topics›Income Tax Act›111-120›Section 118.1›Subsection 118.1(2)
receivable
Full Title Topic
Wilson and Wilson Ltd. v. MNR, 60 DTC 1018, [1960] CTC 1 (Ex Ct) Tax Topics›Income Tax Act›1-20›Section 12›Subsection 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 Topics›Income Tax Act›1-20›Section 12›Subsection 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 Topics›Income Tax Act›1-20›Section 12›Subsection 12(1)›(e)-(x)›Paragraph 12(1)(o)
9 July 2003 External T.I. 2003-0183675 F - VENTE D'UNE LISTE DE CLIENTS Tax Topics›Income Tax Act›21-40›Section 24›Subsection 24(1)
20 December 2002 External T.I. 2002-0164735 F - PRODUIT DE DISPOSITION ACHALANDAGE Tax Topics›Income Tax Act›1-20›Section 14›Subsection 14(5)›Cumulative Eligible Capital›Variable E
receive
Full Title Topic
Canada v. Innovative Installation Inc., 2010 DTC 5175 [at 7317], 2010 FCA 285 Tax Topics›General Concepts›Payment & Receipt
The Queen v. British Columbia Forest Products Ltd., 85 DTC 5577, [1986] 1CTC 1 (FCA) Tax Topics›Income Tax Act›1-20›Section 13›(1)-(16)›Subsection 13(7.1)
Blais v. MNR, 92 DTC 1497 (TCC) Tax Topics›Income Tax Act›41-60›Section 56›Subsection 56(1)›Paragraph 56(1)(b)
Mbarga v. The Queen, 2005 DTC 1447, 2005 TCC 595 (Informal Procedure) Tax Topics›Income Tax Act›41-60›Section 56›Subsection 56(1)›Paragraph 56(1)(n)
Borealis Geopower Inc. v. The Queen, 2018 TCC 189 (Informal Procedure) Tax Topics›Income Tax Act›21-40›Section 37›Subsection 37(1)›Paragraph 37(1)(d)
CAE Inc. v. The Queen, 2021 CCI 57, aff'd 2022 CAF 178 Tax Topics›Income Tax Act›21-40›Section 37›Subsection 37(1)›Paragraph 37(1)(d)
Odette (Estate) v. The Queen, 2021 TCC 65 Tax Topics›Income Tax Act›111-120›Section 118.1›Subsection 118.1(13)›Paragraph 118.1(13)(c)
Sussex Group - Allan Sutton Realty Corp. v. The King, 2024 TCC 1 (Informal Procedure) Tax Topics›General Concepts›Payment & Receipt
received
Full Title Topic
The Queen v. G.T.E. Sylvania Canada Ltd., 74 DTC 6673, [1974] CTC 751 (FCA) Tax Topics›Income Tax Act›1-20›Section 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 Topics›Income Tax Act›81-100›Section 90›Subsection 90(1)
receivership
Full Title Topic
Linder v. Rutland Moving and Storage Ltd., [1991] 1 CTC 517 (BCCA) Tax Topics›Income Tax Act›221-240›Section 227›Subsection 227(5)
recognized
Full Title Topic
Montgomery v. Minister of National Revenue, 99 DTC 5186, [1999] 2 CTC 196 (FCA) Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(i)›Subparagraph 8(1)(i)(i)
recreation
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
redeem
Full Title Topic
McArdle Estate [No. 2] v. MNR, 62 DTC 402 (TAB) Tax Topics›Income Tax Act›81-100›Section 84›Subsection 84(3)
reduction
Full Title Topic
Wallster v. The King, 2022 TCC 124 Tax Topics›Income Tax Act›141-160›Section 152›Subsection 152(4)›Paragraph 152(4)(b)›Subparagraph 152(4)(b)(v)
reference to
Full Title Topic
9 June 2022 External T.I. 2022-0930081E5 - Application of paragraph 251.1(4)(c) Tax Topics›Income Tax Act›241-260›Section 251.1›Subsection 251.1(4)›Paragraph 251.1(4)(c)
refining
Full Title Topic
ACN 154 520 199 Pty Ltd (in liquidation) v Commissioner of Taxation, [2020] FCAFC 190 Tax Topics›Excise Tax Act›Schedules›Schedule VI›Part V›Section 6.3
reflected
Full Title Topic
The Queen v. Consumers' Gas Co. Ltd., 87 DTC 5008, [1987] 1 CTC 79 (FCA) Tax Topics›Income Tax Act›181-200›Section 181›Subsection 181(3)
refrigerator
Full Title Topic
Danby Products Limited v. Canada (Border Services Agency), 2021 FCA 82 Tax Topics›Statutory Interpretation›Ordinary Meaning
refund
Full Title Topic
Canada Safeway Ltd. v. R., 98 DTC 6060, [1998] 1 CTC 120 (FCA) Tax Topics›Income Tax Act›1-20›Section 12›Subsection 12(1)›(e)-(x)›Paragraph 12(1)(x)
Tawa Developments Inc. v. The Queen, 2011 DTC 1324 [at 1837], 2011 TCC 440 Tax Topics›Income Tax Act›121-130›Section 129›Subsection 129(3)
984274 Alberta Inc. v. The Queen, 2019 TCC 85, rev'd 2020 FCA 125 Tax Topics›Income Tax Act›141-160›Section 160.1›Subsection 160.1(1)
regard shall be had
Full Title Topic
Canada (Attorney General) v. Best Buy Canada Ltd., 2019 FCA 20 Tax Topics›Other Legislation/Constitution›Federal›Customs Tariff Act›Section 11
regular minister
Full Title Topic
11 May 2006 Internal T.I. 2006-0178781I7 F - Résidence des membres du clergé Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(c)
16 December 2004 Internal T.I. 2004-0098631I7 F - Déduction - Résidence des membres du clergé Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(c)
regular place of employment
Full Title Topic
19 July 2018 External T.I. 2014-0551941E5 F - Déplacement effectué par un employé Tax Topics›Income Tax Act›1-20›Section 6›Subsection 6(1)›(b)-(l)›Paragraph 6(1)(b)
4 December 2018 External T.I. 2016-0670851E5 - Regular Places of Employment and Personal Travel Tax Topics›Income Tax Act›1-20›Section 6›Subsection 6(1)›(b)-(l)›Paragraph 6(1)(b)
8 February 2010 Internal T.I. 2009-0352721I7 F - Allocations pour frais de repas Tax Topics›Income Tax Act›1-20›Section 6›Subsection 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 Topics›Income Tax Act›1-20›Section 6›Subsection 6(1)›(b)-(l)›Paragraph 6(1)(b)›Subparagraph 6(1)(b)(vii.1)
29 August 2023 CPAC Roundtable Q. 8, 2023-0983051C6 - Automobile Expenses Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(h.1)
regularly employs
Full Title Topic
Guidance on the income tax measures to support journalism CRA Webpage 23 December 2019 Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Qualified Canadian Journalism Organization›Paragraph (a)›Subparagraph (a)(vi)
reimbursement
Full Title Topic
P-075R, 6 July 2004 "Allowances and Reimbursements" Tax Topics›Excise Tax Act›161-180›Section 175›Subsection 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 Topics›General Concepts›Payment & Receipt
Westcoast Energy Inc. v. The Queen, 91 DTC 5334, [1991] 1 CTC 471 (FCTD), briefly aff'd 92 DTC 6253 (FCA) Tax Topics›Income Tax Act›1-20›Section 12›Subsection 12(1)›(e)-(x)›Paragraph 12(1)(x)
Canada Safeway Ltd. v. R., 98 DTC 6060, [1998] 1 CTC 120 (FCA) Tax Topics›Income Tax Act›1-20›Section 12›Subsection 12(1)›(e)-(x)›Paragraph 12(1)(x)
8 February 1994 Internal T.I. 9400657 - EMPLOYMENT EXPENSES Tax Topics›Income Tax Act›1-20›Section 6›Subsection 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 Topics›Income Tax Act›111-120›Section 118.2›Subsection 118.2(3)›Paragraph 118.2(3)(b)
reinsurance commission
Full Title Topic
15 November 2016 External T.I. 2015-0597921E5 - Subsection 138(11.94) election Tax Topics›Income Tax Act›131-140›Section 138›Subsection 138(11.5)›Paragraph 138(11.5)(m)
reinsurance premium
Full Title Topic
15 November 2016 External T.I. 2015-0597921E5 - Subsection 138(11.94) election Tax Topics›Income Tax Act›131-140›Section 138›Subsection 138(11.5)›Paragraph 138(11.5)(m)
relate to
Full Title Topic
Cassan v. The Queen, 2017 TCC 174 Tax Topics›Income Tax Act›141-160›Section 143.2›Subsection 143.2(7)›Paragraph 143.2(7)(a)
Royal Bank of Canada v. The King, 2024 TCC 125 Tax Topics›Excise Tax Act›Schedules›Schedule VI›Part IX›Section 1›Paragraph 1(a)
related
Full Title Topic
16 May 2017 External T.I. 2016-0670661E5 - Capital Cost of De-icing Equipment Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 43.1
relates to
Full Title Topic
Potash Corporation of Saskatchewan Inc. v. The Queen, 2022 TCC 75, aff'd 2024 FCA 35 Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›(c)-(r)›Paragraph 18(1)(m)
relating to
Full Title Topic
Slattery (Trustee of) v. Slattery, 93 DTC 5443, [1993] 3 SCR 430, [1993] 2 CTC 243 Tax Topics›Income Tax Act›241-260›Section 241›Subsection 241(3)
Re Assaly and Minister of Revenue (1986), 56 OR (2d) 30 (HCJ) Tax Topics›Other Legislation/Constitution›Ontario›Land Transfer Tax Act›Subsection 1(1)›Value of the Consideration
released
Full Title Topic
Gaz Métro inc. c. Agence du revenu du Québec, 2017 QCCQ 3664 Tax Topics›Income Tax Act›181-200›Section 181›Subsection 181(3)
relieved from tax
Full Title Topic
1 June 2018 External T.I. 2017-0723051E5 - Meaning of "Relieved from Tax" Tax Topics›Treaties›Income Tax Conventions›Article 29
remit
Full Title Topic
Nestle Enterprises Ltd. v. MNR, 92 DTC 1001, [1991] 2 CTC 2627 (TCC) Tax Topics›Income Tax Act›201-220›Section 215›Subsection 215(1)
remote
Full Title Topic
19 January 2015 External T.I. 2014-0549061E5 F - logement des employés Tax Topics›Income Tax Act›1-20›Section 6›(1.1)-(23)›Subsection 6(6)›Paragraph 6(6)(a)
remuneration
Full Title Topic
1 May 1995 Headquarter Letter File 11835-2 Tax Topics›Excise Tax Act›Schedules›Schedule V›Part II›Section 1›Institutional Health Care Service
Attorney General of Canada v. MacDonald, 94 DTC 6262, [1994] 2 CTC 48 (FCA) Tax Topics›Income Tax Act›1-20›Section 5›Subsection 5(1)
The Queen v. Blanchard, 95 DTC 5479, [1995] 2 CTC 262 (FCA) Tax Topics›Income Tax Act›1-20›Section 5›Subsection 5(1)
Rogers Estate v. The Queen, 2015 DTC 1029 [at 124], 2014 TCC 348 Tax Topics›Income Tax Act›1-20›Section 5›Subsection 5(1)
Parker v. The Queen, 2015 DTC 1118 [at 745], 2015 TCC 86 (Informal Procedure) Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(c)
rent
Full Title Topic
IT-303 "Know-How and Similar Payments to Non-Residents" Tax Topics›Income Tax Act›201-220›Section 212›Subsection 212(1)›(d)-(j.1)›Paragraph 212(1)(d)
Transocean Offshore Ltd. v. Canada, 2005 DTC 5201, 2005 FCA 104 Tax Topics›Income Tax Act›201-220›Section 212›Subsection 212(1)
United Geophysical Co. of Canada v. MNR, 61 DTC 1099, [1961] CTC 134 (Ex Ct) Tax Topics›Income Tax Act›201-220›Section 212›Subsection 212(1)›(d)-(j.1)›Paragraph 212(1)(d)
MNR v. Paris Canada Films Ltd., 62 DTC 1338, [1962] CTC 538 (Ex Ct) Tax Topics›Income Tax Act›201-220›Section 212›Subsection 212(1)›(d)-(j.1)›Paragraph 212(1)(d)
Buonincontri v. The Queen, 85 DTC 5277, [1985] 1 CTC 370 (FCTD) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Former Business Property
Shaw v. The Queen, 89 DTC 5194, [1989] 1 CTC 386 (FCTD), aff'd 93 DTC 5213 (FCA) Tax Topics›Income Tax Act›41-60›Section 56›Subsection 56(4)
Felton v. MNR, 89 DTC 233, [1989] 1 CTC 2329 (TCC) Tax Topics›Income Tax Act›1-20›Section 8›Subsection 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 Topics›Income Tax Act›131-140›Section 132›Subsection 132(6)›Paragraph 132(6)(b)›Subparagraph 132(6)(b)(ii)
Extendicare International Inc. v. Minister of Revenue, 2000 CanLII 5653 (Ont CA) Tax Topics›Excise Tax Act›181-200›Section 182›Subsection 182(1)
CI Burland Properties Limited v MNR, 68 DTC 5220 (SCC) Tax Topics›Income Tax Act›201-220›Section 212›Subsection 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 Topics›Income Tax Act›121-130›Section 125.7›Subsection 125.7(1)›Qualifying Rent Expense›Variable A›Paragraph (b)
rental property
Full Title Topic
20 August 2007 External T.I. 2005-0111151E5 - Article 13(4) Canada - Germany Tax Agreement Tax Topics›Treaties›Income Tax Conventions›Article 13
rentals
Full Title Topic
The Queen v. St. John Shipbuilding & Dry Dock Co. Ltd., 80 DTC 6272, [1980] CTC 352 (FCA) Tax Topics›Treaties›Income Tax Conventions›Article 12
1 May 2023 External T.I. 2021-0921101E5 - XXXXXXXXXX Tax Topics›Income Tax Act›141-160›Section 149›Subsection 149(12)
reorganization
Full Title Topic
Kennedy v. MNR, 72 DTC 6357, [1972] CTC 429 (FCTD), aff'd 73 DTC 5359 (FCA) Tax Topics›Income Tax Act›81-100›Section 84›Subsection 84(2)
13 January 1993 External T.I. 5-923395 Tax Topics›Income Tax Act›101-110›Section 110›Subsection 110(1)›Paragraph 110(1)(d)
1996 Corporate Management Tax Conference Roundtable, Q. 16 (Canadian Tax Foundation), at 24:19 Tax Topics›Income Tax Act›41-60›Section 55›Subsection 55(1)›Distribution
Christian Desjardins, Nik Diksic, "Cross-Border Butterflies in the Context of Public Spin-Off Transactions", 2015 CTF Annual Conference paper Tax Topics›Income Tax Act›41-60›Section 55›Subsection 55(3.1)›Paragraph 55(3.1)(b)
Foix v. The Queen, 2021 TCC 52, aff'd 2023 FCA 38 Tax Topics›Income Tax Act›81-100›Section 84›Subsection 84(2)
repay
Full Title Topic
25 March 2021 CBA Commodity Taxes Roundtable, Q.3 Tax Topics›Excise Tax Act›241-260›Section 256.2›Subsection 256.2(10)
repayment
Full Title Topic
20 March 2017 External T.I. 2014-0545591E5 - Upstream Loan and Debt Forgiveness Rules Tax Topics›Income Tax Act›81-100›Section 90›Subsection 90(14)
replace
Full Title Topic
Livingston v. The Queen, 2015 TCC 24 Tax Topics›Income Tax Act›41-60›Section 44›Subsection 44(5)
representation
Full Title Topic
Jevremovic v. Canada, 2008 DTC 6263, 2007 FCA 125 Tax Topics›Income Tax Act›221-240›Section 237.1›Subsection 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 Topics›Income Tax Act›1-20›Section 6›Subsection 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 Topics›Excise Tax Act›Regulations›Input Tax Credit Information (GST/HST) Regulations›Section 3›Paragraph 3(c)›Subparagraph 3(c)(ii)
required
Full Title Topic
Blott v. The Queen, 2018 TCC 1 (Informal Procedure) Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(i)›Subparagraph 8(1)(i)(ii)
McCullough v. The King, 2022 TCC 118 (Informal Procedure) Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(h)
requirement
Full Title Topic
Barnes v. Revenue and Customs Commissioners, [2014] BTC 5, [2014] EWCA Civ 31 Tax Topics›Income Tax Act›241-260›Section 260›Subsection 260(1)›Securities Lending Arrangement
res judicata
Full Title Topic
QUEEN V. JAMES S.A. MACDONALD, 2021 FCA 6 Tax Topics›General Concepts›Res Judicata
research
Full Title Topic
Ghali v. Canada, 2005 DTC 5472, 2004 FCA 60 Tax Topics›Income Tax Act›41-60›Section 56›Subsection 56(1)›Paragraph 56(1)(o)
S1-F2-C3 - Scholarships, Research Grants and Other Education Assistance Tax Topics›Income Tax Act›41-60›Section 56›Subsection 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 Topics›Income Tax Act›41-60›Section 56›Subsection 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 Topics›Other Legislation/Constitution›Federal›Indian Act›Section 87
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)
28 January 2021 Internal T.I. 2019-0817641I7 - Acquisition of rights to pension surplus Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(b)›Capital Expenditure v. Expense›Actuarial Surplus
15 April 2003 Internal T.I. 2002-0176687 F - IMPOT DES GRANDES SOCIETES AVANCES Tax Topics›Income Tax Act›181-200›Section 181.2›Subsection 181.2(3)›Paragraph 181.2(3)(c)
reservoir
Full Title Topic
15 July 2004 Internal T.I. 2004-0071101I7 F - Site de neiges usées Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 6›Paragraph (e)
reside
Full Title Topic
B Morecroft v. MNR, 91 DTC 937, [1991] 2 CTC 2265 (TCC) Tax Topics›Income Tax Act›101-110›Section 110.7›Subsection 110.7(1)
Talbot v. The Queen, 2018 TCC 94 (Informal Procedure) Tax Topics›Income Tax Act›101-110›Section 110.7›Subsection 110.7(1)
9 June 2011 Internal T.I. 2011-0396721I7 F - Déduction - habitants de régions éloignées Tax Topics›Income Tax Act›101-110›Section 110.7›Subsection 110.7(1)
resided with
Full Title Topic
27 July 2010 External T.I. 2010-0364841E5 F - Questions relatives à une séparation Tax Topics›Income Tax Act›61-80›Section 63›Subsection 63(3)›Supporting Person
residence
Full Title Topic
Thomson v. Minister of National Revenue, 2 DTC 812, [1946] SCR 209 Tax Topics›Income Tax Act›1-20›Section 2›Subsection 2(1)
Daruwala v. The Queen, 2012 TCC 257 (Informal Procedure) Tax Topics›Income Tax Act›1-20›Section 2›Subsection 2(1)
Thomson v. Minister of National Revenue, 2 DTC 812, [1946] SCR 209 Tax Topics›Income Tax Act›241-260›Section 250
Midyette v. The Queen, 85 DTC 5565, [1985] 2 CTC 362 (FCTD) Tax Topics›Income Tax Act›241-260›Section 250›Subsection 250(3)
resident in Canada
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17 May 2022 External T.I. 2021-0884651E5 - Cost Recovery Method in IT-426R (Archived) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Canadian Resident Partnership
resident in Canada at any time in the year
Full Title Topic
Persaud v. The King, 2024 TCC 42 (Informal Procedure) Tax Topics›Income Tax Act›111-120›Section 118›Subsection 118(6)›Paragraph 118(6)(b)
residential
Full Title Topic
26 May 2009 External T.I. 2009-0318441E5 F - Bâtiment non-résidentiel admissible Tax Topics›Income Tax Regulations›0000-1999›Regulation 1104›Subsection 1104(2)›Eligible Non-Residential Building
retainer
Full Title Topic
Weyerhaeuser Company Limited v. The Queen, 2007 TCC 65 Tax Topics›Income Tax Regulations›0000-1999›Regulation 105›Subsection 105(1)
retire
Full Title Topic
13 June 2003 External T.I. 2003-0184285 F - ALLOCATION DE RETRAITE Tax Topics›Income Tax Act›241-260›Section 248›Subsection 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 Topics›Income Tax Regulations›0000-1999›Regulation 229›Subsection 229(1)
revenue
Full Title Topic
Wolf v. The Queen, 2018 TCC 84, aff'd on evidentiary grounds 2019 FCA 283 Tax Topics›Treaties›Income Tax Conventions›Article 5
21 September 2020 External T.I. 2020-0855831E5 - CEWS - qualifying revenue Tax Topics›Income Tax Act›121-130›Section 125.7›Subsection 125.7(1)›Qualifying Revenue
Income Tax Folio S4-F3-C2, Provincial Income Allocation, 30 January 2024 Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Gross Revenue
revert
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Canada v. Sommerer, 2012 DTC 5126 [at 7219], 2012 FCA 207 Tax Topics›Income Tax Act›101-110›Section 104›Subsection 104(1)
9 March 2007 External T.I. 2006-0218501E5 F - Application de 75(2) lors d'une émission d'actions Tax Topics›Income Tax Act›61-80›Section 75›Subsection 75(2)
right
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ARTV Inc. v. Agence du revenu du Québec, 2016 QCCQ 8757 (Cour du Québec) Tax Topics›Income Tax Act›241-260›Section 251›Subsection 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 Topics›Income Tax Act›41-60›Section 54›Principal Residence›Paragraph (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 Topics›Income Tax Act›141-160›Section 146›Subsection 146(16)›Paragraph 146(16)(b)
risks
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Northbridge Commercial Insurance Corporation v. The Queen, 2020 TCC 132, rev'd 2023 FCA 211 Tax Topics›Excise Tax Act›Schedules›Schedule VI›Part IX›Section 2›Paragraph 2(d)
Northbridge Commercial Insurance Corporation v. Canada, 2023 FCA 211 Tax Topics›Excise Tax Act›Schedules›Schedule VI›Part IX›Section 2›Paragraph 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 Topics›Income Tax Act›1-20›Section 12›Subsection 12(1)›(e)-(x)›Paragraph 12(1)(g)
Mobil Oil Canada Ltd. v. Canada, 2001 DTC 5668, 2001 FCA 333 Tax Topics›Income Tax Act›1-20›Section 18›Subsection 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 Topics›Income Tax Act›201-220›Section 212›Subsection 212(1)›(d)-(j.1)›Paragraph 212(1)(d)
MNR v. Paris Canada Films Ltd., 62 DTC 1338, [1962] CTC 538 (Ex Ct) Tax Topics›Income Tax Act›201-220›Section 212›Subsection 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 Topics›Treaties›Income Tax Conventions›Article 12
royalty
Full Title Topic
IT-303 "Know-How and Similar Payments to Non-Residents" Tax Topics›Income Tax Act›201-220›Section 212›Subsection 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 Topics›Other Legislation/Constitution›Constitution Act, 1867›Subsection 92(2)
Grand Toys Ltd. v. MNR, 90 DTC 1059, [1990] 1 CTC 2165 (TCC) Tax Topics›Income Tax Act›201-220›Section 212›Subsection 212(1)›(d)-(j.1)›Paragraph 212(1)(d)
6 February 2015 Internal T.I. 2015-0566681I7 F - Redevances perçues d'avance Tax Topics›Income Tax Act›1-20›Section 12›Subsection 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 Topics›Income Tax Act›201-220›Section 212›(2)-(14)›Subsection 212(3.6)›Paragraph 212(3.6)(b)
16 August 2017 Internal T.I. 2017-0701291I7 - Exclusive Distributorship Rights Tax Topics›Income Tax Act›201-220›Section 212›Subsection 212(1)›(d)-(j.1)›Paragraph 212(1)(d)
16 August 2017 Internal T.I. 2017-0701291I7 - Exclusive Distributorship Rights Tax Topics›Treaties›Income Tax Conventions›Article 12
29 October 2010 External T.I. 2009-0347791E5 F - Somme reçue par une société Tax Topics›Income Tax Act›1-20›Section 9›Nature of Income
royalty interest
Full Title Topic
Notice 269 – Draft GST/HST Memorandum 3.7, "Natural Resources" 15 February 2012 Tax Topics›Excise Tax Act›161-180›Section 162›Subsection 162(2)