Words and Phrases - S

a
94
b
44
c
88
d
59
e
44
f
33
g
20
h
15
i
77
j
2
k
3
l
32
m
63
n
29
o
43
p
84
q
3
r
81
s
98
t
48
u
18
v
11
w
25
y
2

Table of Contents

sale (12)
sciemment (1)
security (2)
sell (1)
series (3)
serve (1)
service (2)
services (1)
set aside (1)
set-off (1)
set-out (1)
settle (6)
settlor (1)
shall (3)
sham (2)
share (4)
shipped (1)
sibling (1)
similar (1)
sojourn (3)
solely (2)
source (1)
sponsor (1)
spouse (6)
storage (1)
structure (9)
student (2)
subject (1)
sublease (1)
subsidy (1)
successor (1)
summary (1)
supplies (2)
support (2)
surplus (1)
sustained (1)
sustains (1)
syndicate (2)

Words and Phrases

salaries and wages
Full Title Topic
15 May 2003 Internal T.I. 2003-0010237 F - COUT EN MAIN-D'OEUVRE Tax Topics›Income Tax Regulations›4000-5999›Regulation 5202›Salaries and Wages
salary or wages
Full Title Topic
Wood v. The Queen, 85 DTC 5552, [1985] 2 CTC 16, [1985] DTC 5406 (FCTD) Tax Topics›Income Tax Act›141-160›Section 146›Subsection 146(1)›Earned Income
sale
Full Title Topic
C.R.I. Environnement Inc. c. La Reine, 2008 DTC 3787, 2007 TCC 206, aff'd 2008 DTC 2471, 2008 FCA 103 Tax Topics›Income Tax Act›121-130›Section 125.1›Subsection 125.1(3)›Canadian Manufacturing and Processing Profits
Home Provisioners (Manitoba) Ltd. v. MNR, 58 DTC 1183, [1958] CTC 334, [1958] CTC 333 (Ex Ct) Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›(m)-(p)›Paragraph 20(1)(n)
Renaud v. The Queen, 2010 DTC 1094 [at at 2994], 2010 2010 TCC 76 Tax Topics›Income Tax Act›61-80›Section 62›Subsection 62(3)
Will-Kare Paving & Contracting Ltd. v. Canada, 2000 DTC 6467, 2000 SCC 36, [2000] 1 SCR 915 (SCC) Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 29
11 June 2013 STEP Roundtable Q. 9, 2013-0480351C6 - STEP CRA Roundtable Q9 - June 2013 Tax Topics›Income Tax Act›61-80›Section 75›Subsection 75(2)
Metropolitan Toronto Police Widows and Orphans Fund v. Telus Communications Inc., [2003] OJ No 128, 30 BLR (3d) 288, 2003 CanLII 25909 (ON SC) Tax Topics›General Concepts›Ownership
Stark International Inc. v. The Queen, 2019 TCC 248 Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 29
12 November 2019 External T.I. 2019-0822161E5 F - T5008 Statement of Securities Transactions Tax Topics›Income Tax Regulations›0000-1999›Regulation 230›Subsection 230(1)›Sale
Centre de traitement de la biomasse de la Montérégie inc. v. Agence du revenu du Québec, 2021 QCCA 1068 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Consideration
Pharma Coréalis Inc. v. Agence du revenu du Québec, 2023 QCCQ 156, aff'd 2025 QCCA 1346 Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 29
20 July 2001 External T.I. 2001-0087205 F - BAIL TRAITEMENT DU PRENEUR Tax Topics›Income Tax Act›1-20›Section 13›Subsection 13(21)›Proceeds of Disposition›Paragraph (a)
29 May 2024 External T.I. 2019-0819561E5 F - Catégorie d’amortissement 53 de l’Annexe II du Règlement Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 53
sale price
Full Title Topic
Avril Holdings Ltd. v. Minister of National Revenue, 70 DTC 6366, [1970] CTC 572, [1971] S.C.R. 601 Tax Topics›Income Tax Act›1-20›Section 13›Subsection 13(21)›Proceeds of Disposition
23 March 2011 Internal T.I. 2010-0389081I7 F - Disposition of a resource property Tax Topics›Income Tax Act›41-60›Section 54›Proceeds of Disposition›Paragraph (a)
same business
Full Title Topic
Hoffman v. MNR, 50 DTC 284 Tax Topics›Income Tax Act›111-120›Section 111›Subsection 111(5)›Paragraph 111(5)(a)
same class
Full Title Topic
IRC v. Beveridge, [1979] T.R. 305 Tax Topics›Income Tax Act›41-60›Section 54›Superficial Loss
same transaction
Full Title Topic
R. v. Goldstein (1988), 42 C.C.C. (3d) 548 (Ont CA) Tax Topics›Income Tax Act›241-260›Section 245›(1)-(3)›Subsection 245(1)›Transaction
Red Deer Adviser Publications Ltd. v. MNR, 89 DTC 520, [1989] 2 CTC 2315 (TCC) Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 29
scholarship
Full Title Topic
23 March 2011 External T.I. 2010-0382351E5 F - Bourses d'études ou subventions de recherche Tax Topics›Income Tax Act›41-60›Section 56›Subsection 56(1)›Paragraph 56(1)(o)
sciemment
Full Title Topic
Canada (Attorney General) v. Bellil, 2017 FCA 104 Tax Topics›Income Tax Act›161-180›Section 163›Subsection 163(2)
security
Full Title Topic
Charron v. MNR, 87 DTC 98, [1987] 1 CTC 2135 (TCC) Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›(q)-(vv)›Paragraph 20(1)(bb)
6 May 2014 CALU Roundtable, 2014-0523321C6 - 2014 CALU Conference Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›(q)-(vv)›Paragraph 20(1)(bb)
security acceptable to the Minister
Full Title Topic
15 June 2022 STEP Roundtable Q. 4, 2022-0929911C6 - Death and Tax Payment over 10 Years Tax Topics›Income Tax Act›141-160›Section 159›Subsection 159(5)
self-contained domestic establishment
Full Title Topic
29 January 2019 External T.I. 2018-0780481E5 F - Tenir un établissement domestique autonome Tax Topics›Income Tax Act›1-20›Section 6›(1.1)-(23)›Subsection 6(6)›Paragraph 6(6)(a)›Subparagraph 6(6)(a)(i)
sell
Full Title Topic
Toews v. The King, 2025 TCC 123 (Informal Procedure) Tax Topics›Income Tax Act›221-240›Section 237.1›Subsection 237.1(7.4)
separate and apart
Full Title Topic
J.B. v. Agence du revenu du Québec, 2018 QCCQ 4200 Tax Topics›Income Tax Act›141-160›Section 160›Subsection 160(4)
27 July 2010 External T.I. 2010-0364841E5 F - Questions relatives à une séparation Tax Topics›Income Tax Act›111-120›Section 118›Subsection 118(1)›Paragraph 118(1)(a)
series
Full Title Topic
26 May 2016 IFA Roundtable Q. 4, 2016-0642151C6 - Upstream loan converted to PLOI Tax Topics›Income Tax Act›81-100›Section 90›Subsection 90(8)›Paragraph 90(8)(a)
Michael N. Kandev, John J. Lennard, "Interpreting the Expression 'Arrangement or Transaction' in the Principal Purpose Test of the MLI", International Tax (Wolters Kluwer CCH), June 2019, No. 106, p. 1 Tax Topics›Treaties›Multilateral Instrument›Article 7›Article 7(1)
12 February 2003 External T.I. 2002-0167545 - MFT - Units Issued in Series Tax Topics›Income Tax Regulations›4000-5999›Regulation 4801›Paragraph 4801(b)
series of loans ... and repayments
Full Title Topic
27 February 2018 Internal T.I. 2017-0682631I7 - Subsection 15(2.6) - Series of Loans Tax Topics›Income Tax Act›1-20›Section 15›(1.1)-(9)›Subsection 15(2.6)
series of periodic payments
Full Title Topic
6 October 2006 Roundtable, 2006-0197091C6 F - Sens de série de paiements périodiques Tax Topics›Income Tax Act›41-60›Section 60.01
series of transactions
Full Title Topic
OSFC Holdings Ltd. v. Canada, 2001 DTC 5471, 2001 FCA 260 Tax Topics›Income Tax Act›241-260›Section 248›(2)-(41)›Subsection 248(10)
Lipson v. Canada, 2007 DTC 5172, 2007 FCA 113, aff'd 2009 DTC 5015 [at 5528], 2009 SCC 1 Tax Topics›Income Tax Act›241-260›Section 248›(2)-(41)›Subsection 248(10)
Craven v. White, [1988] BTC 268 (HL) Tax Topics›Income Tax Act›241-260›Section 248›(2)-(41)›Subsection 248(10)
Cameco Corporation v. The Queen, 2018 TCC 195, aff'd 2020 FCA 112 Tax Topics›Income Tax Act›241-260›Section 248›(2)-(41)›Subsection 248(10)
series of transactions or events
Full Title Topic
Meeuse v. The Queen, 94 DTC 1397 (TCC) Tax Topics›Income Tax Act›1-20›Section 15›(1.1)-(9)›Subsection 15(2.6)
Toronto-Dominion Bank v. Canada, 2011 DTC 5125 [at at 6061], 2011 FCA 221, [2011] 6 CTC 19 Tax Topics›Income Tax Act›241-260›Section 248›(2)-(41)›Subsection 248(10)
454538 Ontario Ltd. v. MNR, 93 DTC 427, [1993] 1 CTC 2746 (TCC) Tax Topics›Income Tax Act›41-60›Section 55›Subsection 55(2)
serve
Full Title Topic
Jones v. Canada (Minister of National Revenue), 2004 DTC 6185, 2004 FC 382 Tax Topics›Income Tax Act›161-180›Section 165›Subsection 165(1)
service
Full Title Topic
12 November 2013 Internal T.I. 2013-0497611I7 F - Feuillet T1204 Tax Topics›Income Tax Regulations›0000-1999›Regulation 237›Subsection 237(2)
7 October 2022 APFF Financial Strategies and Instruments Roundtable Q. 5, 2022-0936301C6 F - Guarantee fee Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Business
service is performed
Full Title Topic
GST/HST Memorandum 3-3-6, Place of Supply in a Province – General Rules for Services, April 2026 Tax Topics›Excise Tax Act›Regulations›New Harmonized Value-Added Tax System Regulations›Section 13›Subsection 13(2)
services
Full Title Topic
Ogden Palladium Services (Canada) Inc. v. The Queen, 2001 DTC 345 (TCC), briefly aff'd 2002 DTC 7378, 2002 FCA 336 Tax Topics›Income Tax Regulations›0000-1999›Regulation 105›Subsection 105(1)
set aside
Full Title Topic
Grenon v. Canada (National Revenue), 2017 FCA 167 Tax Topics›Income Tax Act›161-180›Section 164›Subsection 164(1.1)
set-off
Full Title Topic
Mintzer v. The Queen, 96 DTC 6027, [1996] 1 CTC 249 (FCA) Tax Topics›Income Tax Act›221-240›Section 224.1
set-out
Full Title Topic
Exida.Com Limited Liability Company v. The Queen, 2009 DTC 1278, 2009 TCC 373 (Informal Procedure), rev'd above. Tax Topics›Income Tax Act›161-180›Section 162›Subsection 162(7)
settle
Full Title Topic
Richer v. The Queen, 2009 DTC 1413, 2009 TCC 394 Tax Topics›Income Tax Act›61-80›Section 80›Subsection 80(1)›Forgiven Amount
Wigmar Holdings Ltd. v. R., 97 DTC 5203, [1997] 2 CTC 263 (FCA) Tax Topics›Income Tax Act›61-80›Section 80›Subsection 80(2)›Paragraph 80(2)(a)
Carma Developers Ltd. v. The Queen, 96 DTC 1798, [1996] 3 CTC 2029 (TCC), briefly aff'd 96 DTC 6569 (FCA) Tax Topics›Income Tax Act›61-80›Section 80›Subsection 80(2)›Paragraph 80(2)(a)
12 October 2016 Internal T.I. 2016-0637781I7 - Employee loan or debt extinguished or settled Tax Topics›Income Tax Act›1-20›Section 6›(1.1)-(23)›Subsection 6(15)
7 October 2022 APFF Roundtable Q. 9, 2022-0942281C6 F - Section 80 - proposals under BIA Tax Topics›Income Tax Act›61-80›Section 80›Subsection 80(2)›Paragraph 80(2)(a)
Matte v. The King, 2025 TCC 16 Tax Topics›Income Tax Act›1-20›Section 6›(1.1)-(23)›Subsection 6(15)
settlor
Full Title Topic
29 November 2022 CTF Roundtable Q. 10, 2022-0950581C6 - Common Reporting Standard Tax Topics›Income Tax Act›261-273›Section 270›Subsection 270(1)›Controlling Persons
shall
Full Title Topic
Re Hertel (1986), 37 DLR (4th) 706 (BCSC) Tax Topics›Income Tax Act›221-240›Section 231.3›Subsection 231.3(6)
R. v. Adelman, 97 DTC 5529, [1998] 1 CTC 133 (FCA) Tax Topics›Income Tax Regulations›4000-5999›Regulation 4700
Baron v. Canada, 93 DTC 5018, [1993] 1 SCR 416, [1993] 1 CTC 111 Tax Topics›Statutory Interpretation›Interpretation Act›Section 11
shall apply to
Full Title Topic
Knights Developments Ltd v Revenue and Customs, [2026] UKUT 329 Tax Topics›Treaties›Income Tax Conventions›Article 6
sham
Full Title Topic
28 October 2010 Internal T.I. 2010-0376041I7 F - Contrat d'acquisition ou de location Tax Topics›General Concepts›Substance
Chad v. The Queen, 2022 TCC 18 Tax Topics›General Concepts›Window Dressing
share
Full Title Topic
8 January 2016 Internal T.I. 2015-0604491I7 - mandatory redeemable preferred shares Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Share
22 November 2012 External T.I. 2012-0441781E5 F - Prohibited Investment - Cooperative Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Shareholder
9 June 2005 External T.I. 2004-0092001E5 F - Droits indivis dans les actions Tax Topics›Income Tax Act›101-110›Section 110.6›Subsection 110.6(1)›Qualified Small Business Corporation Share
29 May 2001 Internal T.I. 2000-0053257 F - COOPERATIVE Tax Topics›Income Tax Act›131-140›Section 136›Subsection 136(2)›Paragraph 136(2)(d)
share of income
Full Title Topic
28 February 2012 External T.I. 2011-0424191E5 F - Fiscal period of a partnership Tax Topics›Income Tax Act›241-260›Section 249.1›Subsection 249.1(2)
shareholder
Full Title Topic
Indalex Ltd. v. The Queen, 86 DTC 6039, [1986] 1 CTC 219 (FCTD), aff'd 88 DTC 6053, [1988] 1 CTC 60 (FCA) Tax Topics›Income Tax Act›1-20›Section 15›Subsection 15(1)
22 November 2012 External T.I. 2012-0441781E5 F - Prohibited Investment - Cooperative Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Shareholder
shipped
Full Title Topic
Montecristo Jewellers Inc. v. The Queen, 2019 TCC 31, aff'd 2020 FCA 12 Tax Topics›Excise Tax Act›Schedules›Schedule VI›Part V›Section 12›Paragraph 12(a)
sibling
Full Title Topic
12 July 2018 External T.I. 2018-0755471E5 - Half-brothers and related persons Tax Topics›Income Tax Act›241-260›Section 251›Subsection 251(6)›Paragraph 251(6)(a)
significant
Full Title Topic
Canada v. VIH Logging Ltd., 2005 DTC 5095, 2005 FCA 36 Tax Topics›Income Tax Act›41-60›Section 55›Subsection 55(2)
3 November 1997 External T.I. 9725615 - INCREASE IN INTEREST Tax Topics›Income Tax Act›41-60›Section 55›Subsection 55(3)›Paragraph 55(3)(a)
2 June 2015 Ruling 169081 Tax Topics›Excise Tax Act›Schedules›Schedule V›Part VI›Section 17›Paragraph 17(e)
3 December 2015 External T.I. 2015-0593941E5 F - Allocation of the safe income on hand Tax Topics›Income Tax Act›41-60›Section 55›Subsection 55(2.1)›Paragraph 55(2.1)(b)
17 November 2015 Roundtable, 2015-0613821C6 - TEI question on section 55 Tax Topics›Income Tax Act›41-60›Section 55›Subsection 55(2.1)›Paragraph 55(2.1)(b)
similar
Full Title Topic
17 October 1996 External T.I. 9627815 - SIMILAR BUSINESS, LOSS UTILIZATION Tax Topics›Income Tax Act›111-120›Section 111›Subsection 111(5)›Paragraph 111(5)(a)
similar business
Full Title Topic
S3-F3-C1 - Replacement Property Tax Topics›Income Tax Act›1-20›Section 13›(1)-(16)›Subsection 13(4.1)›Paragraph 13(4.1)(b)
S3-F3-C1 - Replacement Property Tax Topics›Income Tax Act›41-60›Section 44›Subsection 44(5)›Paragraph 44(5)(b)
similar obligation
Full Title Topic
4 April 1991 External T.I. 9104835 F - Interpretation of Bonds, Debentures, Notes or Similar Obligations Tax Topics›Income Tax Regulations›4000-5999›Regulation 4900›Subsection 4900(1)›Paragraph 4900(1)(c.1)
similar obligations
Full Title Topic
29 August 1995 External T.I. 9506325 - SIMILAR OBLIGATIONS AND 212(1)(B)(II)(C)(II) Tax Topics›Income Tax Regulations›4000-5999›Regulation 4900›Subsection 4900(1)›Paragraph 4900(1)(c.1)
simulation
Full Title Topic
Laplante v. Canada, 2018 FCA 193 Tax Topics›General Concepts›Sham
social assistance
Full Title Topic
21 February 2006 Internal T.I. 2006-0169341I7 F - Montants reçus sous le programme "Devenir" Tax Topics›Income Tax Act›41-60›Section 56›Subsection 56(1)›Paragraph 56(1)(u)
social assistance payment
Full Title Topic
16 December 2004 Internal T.I. 2004-0100891I7 F - Prestations d'assistance sociale Tax Topics›Income Tax Act›81-100›Section 81›Subsection 81(1)›Paragraph 81(1)(h)
software engineering
Full Title Topic
27 November 2000 Internal T.I. 2000-0054447 F - Interprétation installation - emploi Tax Topics›Income Tax Act›121-130›Section 122.3›Subsection 122.3(1)›Paragraph 122.3(1)(b)›Subparagraph 122.3(1)(b)(i)›Clause 122.3(1)(b)(i)(B)
software program
Full Title Topic
Hootsuite Inc. v British Columbia (Finance), 2023 BCSC 358 Tax Topics›Other Legislation/Constitution›British Columbia›Provincial Sales Tax Act›Section 1›Software
sojourn
Full Title Topic
Dysert v. The Queen, 2013 DTC 1070 [at at 373], 2013 TCC 57 Tax Topics›Income Tax Act›241-260›Section 250›Subsection 250(1)›Paragraph 250(1)(a)
S5-F1-C1 - Determining an Individual’s Residence Status Tax Topics›Income Tax Act›241-260›Section 250›Subsection 250(1)›Paragraph 250(1)(a)
Brian Kearl, Carl Deeprose, "Leaving Canada's New High Tax Rate Regime: Considerations, Tips and Traps", 2016 Conference Report (Canadian Tax Foundation),32:1-24 Tax Topics›Income Tax Act›241-260›Section 250›Subsection 250(1)›Paragraph 250(1)(a)
solely
Full Title Topic
18 May 2022 Internal T.I. 2018-0788761I7 F - Amortissement – Travaux sur un bien loué et F&T Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 8›Paragraph 8(b)
21 July 2003 External T.I. 2002-0180465 F - CATEGORIES 8 ET 43 Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 8›Paragraph 8(b)
solicit and offer
Full Title Topic
Sudden Valley Inc. v. The Queen, 76 DTC 6178, [1976] CTC 297 (FCTD), aff'd 76 DTC 6448, [1976] CTC 775 (FCA) Tax Topics›Income Tax Act›241-260›Section 253›Paragraph 253(b)
solicits orders for sale in Canada
Full Title Topic
Zhu v. Canada, 2016 FCA 113 Tax Topics›Income Tax Act›241-260›Section 253›Paragraph 253(b)
source
Full Title Topic
Gulf Canada Resources Ltd. v. The Queen, 95 DTC 5189, [1995] 1 CTC 334 (FCTD), partially rev'd 96 DTC 6065 (FCA). Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(a)›Start-Up and Liquidation Costs
special contract
Full Title Topic
5 July 2023 External T.I. 2022-0954271E5 F - Retention of books and records Tax Topics›Income Tax Regulations›4000-5999›Regulation 5800›Subsection 5800(1)›Paragraph 5800(1)(a)›Subparagraph 5800(1)(a)(v)
specific shares
Full Title Topic
Canada v. Rio Tinto Alcan Inc., 2018 FCA 124 Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›(q)-(vv)›Paragraph 20(1)(bb)
specifically identified in writing
Full Title Topic
21 February 2025 Internal T.I. 2021-0902871I7 F - Déduction de frais de repas Tax Topics›Income Tax Act›61-80›Section 67.1›Subsection 67.1(2)›Paragraph 67.1(2)(c)
speculation
Full Title Topic
MacDonald v. Canada, 2020 SCC 6, [2020] 1 SCR 319 Tax Topics›Income Tax Act›1-20›Section 9›Capital Gain vs. Profit›Futures/Forwards/Hedges
sponsor
Full Title Topic
12 August 2019 GST/HST Interpretation 200527 - Parrainages de […] [l’Organisme] Tax Topics›Excise Tax Act›123.1-140›Section 135
spouse
Full Title Topic
Re McFarland (1987), 39 DLR (4th) 703 (Ont. H.C.) Tax Topics›Income Tax Act›241-260›Section 252›Subsection 252(3)
Kuchta v. The Queen, 2015 TCC 289, 2015 DTC 1229 [at 1509] Tax Topics›Income Tax Act›141-160›Section 160›Subsection 160(1)
23 February 2004 External T.I. 2004-0057051E5 F - RAP - Personne séparée Tax Topics›Income Tax Act›141-160›Section 146.01›Subsection 146.01(1)›Regular Eligible Amount›Paragraph (f)
Enns v. The King, 2023 TCC 28 Tax Topics›General Concepts›Judicial Comity
Enns v. Canada, 2025 FCA 14 Tax Topics›Income Tax Act›241-260›Section 251›Subsection 251(6)›Paragraph 251(6)(b)
5 October 1999 External T.I. 9922285 F - RAP SENS DU MOT CONJOINT Tax Topics›Income Tax Act›141-160›Section 146.01›Subsection 146.01(1)›Regular Eligible Amount›Paragraph (f)
standby charge
Full Title Topic
23 November 2023 Internal T.I. 2020-0850381I7 - Article V(4) of the Canada-U.S. Treaty Tax Topics›Treaties›Income Tax Conventions›Article 5
stock in trade
Full Title Topic
Qualico Developments Ltd. v. The Queen, 84 DTC 6119, [1984] CTC 122, 84 DTC 6126 (FCA) Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›(q)-(vv)›Paragraph 20(1)(aa)
storage
Full Title Topic
28 October 2025 External T.I. 2025-1060891E5 - CCUS - Exploration wells and monitoring equipment Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 57
storage tank
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)
structure
Full Title Topic
IT-79R3 "Capital Cost Allowance - Buildings or other Structures" Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 1›Paragraph 1(q)
Suncor Energy Inc. v. The Queen, 2001 DTC 660 (TCC), aff'd 2002 DTC 7395, 2002 FCA 350 Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 10
The Queen v. Hampton Golf Club Ltd., 86 DTC 6513, [1986] 2 CTC 403 (FCTD) Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 1
British Columbia Forest Products Ltd. v. MNR, 71 DTC 5178, [1971] CTC 270 (SCC) Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 1›Paragraph 1(q)
The Queen v. Hampton Golf Club Ltd., 86 DTC 6513, [1986] 2 CTC 403 (FCTD) Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 1›Paragraph 1(q)
8 January 2008 Internal T.I. 2007-0254881I7 F - Amortissement d'une aire de camping Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 1
18 May 2022 Internal T.I. 2018-0788761I7 F - Amortissement – Travaux sur un bien loué et F&T Tax Topics›Income Tax Regulations›0000-1999›Regulation 1102›Subsection 1102(5)
19 December 2000 Internal T.I. 2000-0009277 F - Fosse pour traitement du fumier Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 1›Paragraph 1(q)
16 June 1999 Internal T.I. 9820677 F - DÉFINITION DU MOT STRUCTURE Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 1›Paragraph 1(q)
student
Full Title Topic
Lahlou v. The Queen, 2014 DTC 1010 [at at 2540], 2014 TCC 16 Tax Topics›Income Tax Act›111-120›Section 118.6›Subsection 118.6(1)›Qualifying Educational Program
Huang v. The Queen, 2012 DTC 1120 [at at 3103], 2012 TCC 81 (Informal Procedure) Tax Topics›Income Tax Act›41-60›Section 56›Subsection 56(3)
subject
Full Title Topic
Arnerich v. The King, [1942] N.Z.L.R. 380 (C.A.) Tax Topics›Income Tax Act›1-20›Section 19›Subsection 19(5)›Canadian newspaper or periodical
subject to tax
Full Title Topic
Cristofaro v. Agence du revenu du Québec, 2020 QCCQ 1461, rev'd 2021 QCCA 1025 Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Taxpayer
Canada v. Alta Energy Luxembourg S.A.R.L., 2021 SCC 49, [2021] 3 SCR 590 Tax Topics›Treaties›Income Tax Conventions›Article 4
sublease
Full Title Topic
14 January 2022 Internal T.I. 2021-0913891I7 - CERS - Sublease Tax Topics›Income Tax Act›121-130›Section 125.7›Subsection 125.7(1)›Qualifying Rent Expense
subordinate
Full Title Topic
Stackhouse v. Canada, 2025 FCA 175 Tax Topics›Income Tax Act›21-40›Section 31›Subsection 31(1)
subsidiary
Full Title Topic
22 February 2022 External T.I. 2022-0922921E5 - CEWS, THRP, & HHBRP Tax Topics›Income Tax Act›121-130›Section 125.7›Subsection 125.7(2.01)
subsidy
Full Title Topic
Consumers' Gas Company Ltd. v. The Queen, 82 DTC 6300, [1982] CTC 339 (FCTD), aff'd, 84 DTC 6058, [1984] CTC 83 (FCA) Tax Topics›Income Tax Act›1-20›Section 13›(1)-(16)›Subsection 13(7.1)
substantial completion
Full Title Topic
Lim v. The Queen, docket 98-1202-IT-G (TCC) Tax Topics›Excise Tax Act›241-260›Section 256›Subsection 256(3)
GST/HST Memorandum 19.2.3 “Residential Real Property - Deemed Supplies” June 1998 Tax Topics›Excise Tax Act›181-200›Section 191›Subsection 191(9)
Underused Housing Tax Notice UHTN13 Exemptions for New Residential Properties February 2023 Tax Topics›Other Legislation/Constitution›Federal›Underused Housing Tax Act›Section 6›Subsection 6(7)›Paragraph 6(7)(k)
substantial interest
Full Title Topic
Granby Togs Ltd. v. M.N.R., 58 DTC 1082 (Ex. Ct.) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Specified Member
substantial renovation
Full Title Topic
Whittall v. The Queen, 2017 TCC 212 (Informal Procedure) Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Substantial Renovation
7 April 2022 CBA Roundtable, Q.7 Tax Topics›Excise Tax Act›181-200›Section 191›Subsection 191(1)
2437299 Ontario Inc. v. The King, 2023 TCC 165 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Substantial Renovation
GST/HST Technical Information Bulletin B-092, Substantial Renovations and the GST/HST New Housing Rebate, January 2005 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Substantial Renovation
Erickson v. The Queen, docket 1999-5065-GST-I (Informal Procedure) Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Substantial Renovation
2520356 Ontario Corp. v. The King, 2026 TCC 161 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Builder›Paragraph (a)
substantially advanced
Full Title Topic
Ainsworth Lumber Co. Ltd. v. The Queen, 2001 DTC 496 (TCC) Tax Topics›General Concepts›Transitional Provisions and Policies
First Fund Genesis Corp. v. The Queen, 91 DTC 5361, [1991] 2 CTC 14 (FCTD) Tax Topics›Income Tax Act›181-200›Section 194›Subsection 194(4.2)
substantially all
Full Title Topic
Reluxicorp Inc. v. The Queen, [2011] GSTC 138, 2011 TCC 336 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Exclusive
Watts v. The Queen, 2004 DTC 3111, 2004 TCC 535 (Informal Procedure) Tax Topics›Income Tax Act›111-120›Section 118.94
Hasbro Canada Inc. v. The Queen, 98 DTC 2129, [1999] 1 CTC 2512 (TCC) Tax Topics›Income Tax Act›201-220›Section 212›Subsection 212(1)›(d)-(j.1)›Paragraph 212(1)(d)
Benson v. Third Canadian Investment Trust Ltd. (1993), 14 OR (3d.) 493 (Ont. Ct. (G.D.)) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Small Business Corporation
Imapro Corp. v. The Queen, 92 DTC 6487, [1992] 2 CTC 298 (FCTD) Tax Topics›Income Tax Act›21-40›Section 37›Subsection 37(8)›Paragraph 37(8)(a)
Keefe v. The Queen, 2003 DTC 1526, 2003 TCC 791 (Informal Procedure) Tax Topics›Income Tax Act›1-20›Section 6›(1.1)-(23)›Subsection 6(2)
11 October 2013 APFF Roundtable, 2013-0495631C6 F - Actions admissibles de petites entreprises Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Small Business Corporation
Kenny v. The Queen, 2018 TCC 2 (Informal Procedure) Tax Topics›Income Tax Act›111-120›Section 118.94
Atlantic Packaging Products Ltd. Atlantic Produits D'Emballage Ltée v. The Queen, 2018 TCC 183, aff'd 2020 FCA 75 Tax Topics›Income Tax Act›41-60›Section 54.2
12 December 2018 External T.I. 2017-0718661E5 - Private health services plan Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Private Health Services Plan
5 November 2010 External T.I. 2010-0383871E5 F - Crédit d'impôt pour emploi à l'étranger Tax Topics›Income Tax Act›121-130›Section 122.3›Subsection 122.3(1)›Paragraph 122.3(1)(b)
Frequently asked questions - Canada emergency wage subsidy (CEWS) CRA Webpage 24 September 2021 Tax Topics›Income Tax Act›121-130›Section 125.7›Subsection 125.7(4)›Paragraph 125.7(4)(d)
Atlantic Packaging Products Ltd. v. Canada, 2020 FCA 75 Tax Topics›Income Tax Act›41-60›Section 54.2
13 June 2007 External T.I. 2007-0226261E5 F - Convention Émirats Arabes Unis Tax Topics›Treaties›Income Tax Conventions›Article 4
Ressources Eastmain Inc. v. Agence du revenu du Québec, 2021 QCCQ 4379 Tax Topics›Income Tax Regulations›0000-1999›Regulation 1206›Subsection 1206(1)›Canadian exploration and development overhead expense›Paragraph (b)
2 November 2023 APFF Roundtable Q. 3, 2023-0984441C6 F - Qualified small business corporation share - meaning of "all or substantially all" and "asset" Tax Topics›Income Tax Act›101-110›Section 110.6›Subsection 110.6(1)›Qualified Small Business Corporation Share›Paragraph (d)
3 December 2024 CTF Roundtable Q. 4, 2024-1038161C6 - EIFEL and the Excluded Entity Exception Tax Topics›Income Tax Act›1-20›Section 18.2›Subsection 18.2(1)›Excluded Entity›Paragraph (c)›Subparagraph (c)(i)
substantially changed
Full Title Topic
18 May 2022 Internal T.I. 2018-0788761I7 F - Amortissement – Travaux sur un bien loué et F&T Tax Topics›Income Tax Regulations›0000-1999›Regulation 1102›Subsection 1102(5)›Paragraph 1102(5)(a)›Subparagraph 1102(5)(a)(iii)
substantially complete
Full Title Topic
John Tobin, "Infrastructure and P3 Projects", 2017 Conference Report (Canadian Tax Foundation), 10:1-31 Tax Topics›Excise Tax Act›161-180›Section 168›Subsection 168(3)›Paragraph 168(3)(c)
Maskell v. The Queen, 2021 TCC 18 (Informal Procedure) Tax Topics›Excise Tax Act›241-260›Section 256›Subsection 256(3)›Paragraph 256(3)(a)›Subparagraph 256(3)(a)(iii)
substantially completed
Full Title Topic
Lounsbury v. The Queen, 2019 TCC 109 (Informal Procedure) Tax Topics›Excise Tax Act›241-260›Section 256›Subsection 256(3)›Paragraph 256(3)(a)›Subparagraph 256(3)(a)(iii)
9158-9853 Québec Inc. v. Agence du revenu du Québec, 2022 QCCQ 9851 Tax Topics›Excise Tax Act›181-200›Section 191›Subsection 191(3)
Morgan v. The King, 2025 TCC 36 (Informal Procedure) Tax Topics›Excise Tax Act›241-260›Section 256›Subsection 256(2)
substituted
Full Title Topic
18 June 2015 STEP Roundtable Q. 11, 2015-0578551C6 - 2015 STEP–Q11-Subsection 118.1(5.1)-sub property Tax Topics›Income Tax Act›111-120›Section 118.1›Subsection 118.1(5.1)
26 May 2016 IFA Roundtable Q. 7, 2016-0642121C6 - 93(2.01) & Capital Contribution Tax Topics›Income Tax Act›81-100›Section 93›Subsection 93(2.01)
22 June 2016 Internal T.I. 2016-0632821I7 F - 93(2.01) & Capital Contribution Tax Topics›Income Tax Act›241-260›Section 248›(2)-(41)›Subsection 248(5)
succeeded to
Full Title Topic
Bell v National Provincial Bank of England, Limited, [1904] 1 KB 149 (CA) Tax Topics›Income Tax Act›111-120›Section 111›Subsection 111(5)›Paragraph 111(5)(a)
successor
Full Title Topic
Envision Credit Union v. Canada, 2013 DTC 5144 [at at 6275], 2013 SCC 48, [2013] 3 SCR 191 Tax Topics›Income Tax Act›81-100›Section 87›Subsection 87(1)
summary
Full Title Topic
5 July 2023 External T.I. 2022-0954271E5 F - Retention of books and records Tax Topics›Income Tax Regulations›4000-5999›Regulation 5800›Subsection 5800(1)›Paragraph 5800(1)(a)›Subparagraph 5800(1)(a)(iv)
superannuation or pension benefit
Full Title Topic
Rasmussen v. The Queen, 2019 TCC 124 (Informal Procedure) Tax Topics›Income Tax Act›41-60›Section 56›Subsection 56(1)›Paragraph 56(1)(a)›Subparagraph 56(1)(a)(i)
10 February 2004 Income Tax Severed Letter 2003-0052621A11 F - Régime de pension étranger Tax Topics›Treaties›Income Tax Conventions›Article 18
superannuation or pension fund or plan
Full Title Topic
12 April 2018 External T.I. 2016-0640651E5 F - Swiss Pension Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›superannuation or pension fund or plan
supplies
Full Title Topic
Cuddie v. R., 98 DTC 1822, [1998] 3 CTC 2232 (TCC) Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(i)›Subparagraph 8(1)(i)(iii)
14 March 2013 External T.I. 2012-0472361E5 F - Fournitures/outils - guides de pêche Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(i)›Subparagraph 8(1)(i)(iii)
supply contract
Full Title Topic
Aeronautic Development Corporation v. Canada, 2018 FCA 67 Tax Topics›Income Tax Act›241-260›Section 256›Subsection 256(5.1)
support
Full Title Topic
The Queen v. Robichaud, 83 DTC 5265, [1983] CTC 195 (FCTD) Tax Topics›Income Tax Act›111-120›Section 118›Subsection 118(1)›Paragraph 118(1)(a)
15 February 2000 Internal T.I. 2000-0004477 F - MARIE ET SUBVIENT AUX BESOINS Tax Topics›Income Tax Act›111-120›Section 118›Subsection 118(1)›Paragraph 118(1)(a)
suretyship
Full Title Topic
29 March 2001 Internal T.I. 2000-0059117 F - PROVISION POUR GARANTIES Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›(d)-(l)›Paragraph 20(1)(l.1)
surface construction
Full Title Topic
The Queen v. Mont-Sutton Inc., 99 DTC 5733, [1999] F.T.R. 33467 (FCA) Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 17›Paragraph 17(c)
8 January 2008 Internal T.I. 2007-0254881I7 F - Amortissement d'une aire de camping Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 17›Paragraph 17(c)
15 July 2004 Internal T.I. 2004-0071101I7 F - Site de neiges usées Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 17›Paragraph 17(c)
surplus
Full Title Topic
12 March 2001 Internal T.I. 2000-0037637 F - Partie 1.3 Aide gouvernementale/Surplus Tax Topics›Income Tax Act›181-200›Section 181.2›Subsection 181.2(3)›Paragraph 181.2(3)(a)
surrender and release
Full Title Topic
Biderman v. The Queen, 2000 DTC 6149, 2001 FCA 269 (FCA) Tax Topics›Income Tax Act›241-260›Section 248›(2)-(41)›Subsection 248(8)›Paragraph 248(8)(b)
surrogatum principle
Full Title Topic
Tsiaprailis v. Canada, 2005 DTC 5119, 2005 SCC 8, [2005] 1 SCR 113 Tax Topics›Income Tax Act›1-20›Section 6›Subsection 6(1)›(b)-(l)›Paragraph 6(1)(f)
Goff Construction Limited v. Canada, 2009 DTC 5755, 2009 FCA 60 Tax Topics›Income Tax Act›1-20›Section 9›Compensation Payments
Alberta Power (2000) Ltd. v. The Queen, 2009 DTC 1514, 2009 TCC 412 Tax Topics›Income Tax Act›1-20›Section 9›Compensation Payments
Scott v. The Queen, 2017 TCC 224 Tax Topics›Income Tax Act›41-60›Section 56›Subsection 56(1)›Paragraph 56(1)(a)›Subparagraph 56(1)(a)(iii)
Scott v. The Queen, 2017 TCC 224 Tax Topics›Income Tax Act›1-20›Section 9›Compensation Payments
6 July 2005 External T.I. 2005-0123311E5 F - paiement à employé pour règlement d'un litige Tax Topics›Income Tax Act›1-20›Section 6›Subsection 6(1)›Paragraph 6(1)(a)
sustained
Full Title Topic
16 May 2018 IFA Roundtable Q. 7, 2018-0750261C6 Tax Topics›Income Tax Act›21-40›Section 39›Subsection 39(2)
sustained (capital losses)
Full Title Topic
The Minister of National Revenue v. Consolidated Glass Limited, 57 DTC 1041, [1957] CTC 78, [1957] SCR 167 Tax Topics›Income Tax Act›21-40›Section 39›Subsection 39(2)
sustains
Full Title Topic
Reed v. Young, [1984] BTC 424 (C.A.), aff'd [1986] BTC 242 (HL) Tax Topics›Income Tax Act›21-40›Section 39›Subsection 39(2)
syndicate
Full Title Topic
Kalthoff v. The Queen, 90 DTC 6378, [1990] 1 CTC 336 (FCTD), aff'd 92 DTC 6001 (FCA) Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›(d)-(l)›Paragraph 20(1)(e)
Besse v. Minister of National Revenue, 99 DTC 5275, [1999] 3 CTC 52 (FCA) Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›(d)-(l)›Paragraph 20(1)(e)