Words and Phrases - "in respect of"

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38
66
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Ristorante a Mano Limited v. Canada (National Revenue), 2022 FCA 151

"but for" test applied in determining payments were "in respect of" employment

The appellant, which operated a restaurant, paid “due-backs” to its servers representing the tips on sales processed on credit and debit cards...

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Words and Phrases
in respect of
Locations of other summaries Wordcount
Tax Topics - General Concepts - Payment & Receipt net tips on restaurant credit card sales distributed to the servers were earnings "paid" to them 236

1455257 Ontario Inc. v. Canada, 2021 FCA 142

The validity of a s. 160 assessment of the taxpayer turned in part on whether the affiliate from which the taxpayer had received a transfer of...

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Words and Phrases
in respect of
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(b) - Subparagraph 152(4)(b)(i) CRA has no arbitrary discretion to reject an s. 152(4)(b)(i) extension request 315
Tax Topics - Income Tax Act - Section 111 - Subsection 111(1) - Paragraph 111(1)(a) carrybacks must be requested by the taxpayer 232

Emergis Inc. v. The Queen, 2021 TCC 23

U.S. withholding tax applicable to a tower structure did not generate a s. 20(12) deduction

The taxpayer (“Emergis”), a Canadian public company, financed its acquisition of an arm’s length U.S. operating company through a "tower...

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Words and Phrases
in respect of

Burton v Commissioner of Taxation, [2019] FCAFC 141

“income” was the full U.S. gain, but FTC to be calculated based on Australian (1/2 recognition) principles

An Australian-resident individual was taxed at the 15% long-term U.S. capital gains rate on his gains on the disposal of U.S. oil and gas drilling...

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Words and Phrases
income in respect of
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 91 - Subsection 91(4) credit “in respect of” income only included the taxable ½ of capital gain 212

Burton v Commissioner of Taxation, [2018] FCA 1857, aff'd [2019] FCAFC 141

a foreign tax credit was reduced by ½ when only ½ of a capital gain was brought into income

The taxpayer was an Australian resident who was taxed at the 15% long-term U.S. capital gains rate on his gains on disposal of U.S. oil and gas...

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Words and Phrases
in respect of included
Locations of other summaries Wordcount
Tax Topics - Treaties - Income Tax Conventions - Article 24 foreign tax credit was not required to be accorded to all the US tax on the gain 361

Commissioner of Inland Revenue v. Lin, [2018] NZCA 38

Chinese tax spared on Chinese CFC income and attributed under CFC regime to New Zealand shareholder was not “in respect of” income derived by that shareholder from China

As a result of having a 30% interest between 2005 and 2009 in four companies which were resident in China, the taxpayer had the active business...

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Words and Phrases
in respect of

Weyerhaeuser Company Limited v. The Queen, 2007 TCC 65

no withholding on reimbursements for disbursements/no requirement for documentary support for allocations in NRs' invoices/travel time to Canada not re Cdn services

In 1998 the Canadian taxpayer paid $14.3 million to non-resident service providers in the ordinary course of its forestry business. The Minister...

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Words and Phrases
for in respect of retainer fee
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Regulations/Statutory Delegation narrow construction of Reg. so as to be intra vires 212
Tax Topics - Statutory Interpretation - Interpretation Act - Section 16 "in respect of" in Regulation read narrowly to conform with "for" in statute 169

4 June 2014 External T.I. 2013-0513761E5 - Meaning of "cost" in determining "equity amount"

Generally, … the "cost" of property …include[s] the amount laid down to acquire such property. … The Queen v. Canada Trustco Mortgage...

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Words and Phrases
cost in respect of

Attorney General of British Columbia v. Canada Trust Co. et al., [1980] 2 S.C.R. 466, [1980] CTC 338

The phrase "in respect of" in a section was given the meaning "with reference to", "in order to give sense and purpose to the section and avoid...

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Words and Phrases
in respect of

The Queen v. Savage, 83 DTC 5409, [1983] CTC 393, [1983] 2 S.C.R. 428

$300 received by an employee of a life insurance company pursuant to its policy of paying such amounts to all of its employees who passed the...

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Words and Phrases
in respect of
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(n) 83
Tax Topics - Statutory Interpretation - Redundancy/reading in words exclusion in specific provision extended to general provision to avoid redundancy 34

Slattery (Trustee of) v. Slattery, 93 DTC 5443, [1993] 3 S.C.R. 430, [1993] 2 CTC 243

proceedings by trustee in bankruptcy that would help CRA recover a preferred claim "related to" ITA enforcement

A trustee in bankruptcy of a taxpayer was permitted to introduce testimony of two Revenue Canada officials in proceedings instituted in the New...

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Words and Phrases
relating to in respect of

Markevich v. Canada, 2003 DTC 5185, 2003 SCC 9, [2003] 1 S.C.R. 94

Section 32 of the Crown Liability and Proceedings Act applied to prohibit the taking of collection action against the taxpayer six years after a...

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Words and Phrases
proceedings in respect of

Nowegijick v. The Queen, 83 DTC 5041, [1983] CTC 20, [1983] 1 S.C.R. 29

Wages of an Indian residing on an Indian reserve that were paid to him by an employer also resident on the reserve fell within the exemption from...

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Words and Phrases
in respect of

Attorney General of British Columbia v. Canada Trust Co. et al., [1980] 2 S.C.R. 466, [1980] CTC 338

S.6A of the Succession Duty Act (BC), which provided that "where property of a deceased was situated outside the Province at the time of the death...

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Words and Phrases
in respect of