in respect of

Summary Under
Tax Topics - Income Tax Act - Section 18 - Subsection 18(5) - Equity Amount - Paragraph (c)
"cost" not reduced by amortization

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 SCR 466, [1980] CTC 338 -- summary under Absurdities

Full Title
Attorney General of British Columbia v. Canada Trust Co. et al., [1980] 2 S.C.R. 466, [1980] CTC 338
Summary Under
Tax Topics - Statutory Interpretation - Absurdities

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 SCR 428 -- summary under Paragraph 6(1)(a)

Full Title
The Queen v. Savage, 83 DTC 5409, [1983] CTC 393, [1983] 2 S.C.R. 428
Summary Under
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a)
taxable s. 6 benefit need not be remuneration for services

$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

Slattery (Trustee of) v. Slattery, 93 DTC 5443, [1993] 3 SCR 430, [1993] 2 CTC 243 -- summary under Subsection 241(3)

Full Title
Slattery (Trustee of) v. Slattery, 93 DTC 5443, [1993] 3 S.C.R. 430, [1993] 2 CTC 243
Summary Under
Tax Topics - Income Tax Act - Section 241 - Subsection 241(3)
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 SCR 94 -- summary under Subsection 223(3)

Full Title
Markevich v. Canada, 2003 DTC 5185, 2003 SCC 9, [2003] 1 S.C.R. 94
Summary Under
Tax Topics - Income Tax Act - Section 223 - Subsection 223(3)

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 SCR 29 -- summary under Section 87

Full Title
Nowegijick v. The Queen, 83 DTC 5041, [1983] CTC 20, [1983] 1 S.C.R. 29
Summary Under
Tax Topics - Other Legislation/Constitution - Federal - Indian Act - Section 87

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 SCR 466, [1980] CTC 338 -- summary under Subsection 92(2)

Full Title
Attorney General of British Columbia v. Canada Trust Co. et al., [1980] 2 S.C.R. 466, [1980] CTC 338
Summary Under
Tax Topics - Other Legislation/Constitution - Constitution Act, 1867 - Subsection 92(2)

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

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