Words and Phrases - S

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Words and Phrases

salary or wages
Full Title Topic
Wood v. The Queen, 85 DTC 5552, [1985] 2 CTC 16 (FCTD) Tax TopicsIncome Tax Act141-160Section 146Subsection 146(1)Earned Income
sale
Full Title Topic
Home Provisioners (Manitoba) Ltd. v. MNR, 58 DTC 1183 (Ex Ct) Tax TopicsIncome Tax Act1-20Section 20Subsection 20(1)(m)-(p)Paragraph 20(1)(n)
Renaud v. The Queen, 2010 DTC 1094 [at 2994], 2010 2010 TCC 76 Tax TopicsIncome Tax Act61-80Section 62Subsection 62(3)
11 June 2013 STEP Roundtable Q. 9, 2013-0480351C6 - STEP CRA Roundtable Q9 - June 2013 Tax TopicsIncome Tax Act61-80Section 75Subsection 75(2)
Metropolitan Toronto Police Widows and Orphans Fund v. Telus Communications Inc., 2003 CanLII 25909, 30 BLR (3d) 288; [2003] OJ No 128 (ON SC) Tax TopicsGeneral ConceptsOwnership
same class
Full Title Topic
IRC v. Beveridge, [1979] T.R. 305 Tax TopicsIncome Tax Act41-60Section 54Superficial Loss
same transaction
Full Title Topic
R. v. Goldstein (1988), 42 C.C.C. (3d) 548 (Ont CA) Tax TopicsIncome Tax Act241-260Section 245(1)-(3)Subsection 245(1)Transaction
Red Deer Adviser Publications Ltd. v. MNR, 89 DTC 520 (TCC) Tax TopicsIncome Tax RegulationsSchedulesSchedule IIClass 29
sciemment
Full Title Topic
Canada (Attorney General) v. Bellil, 2017 CAF 104 Tax TopicsIncome Tax Act161-180Section 163Subsection 163(2)
security
Full Title Topic
6 May 2014 CALU Roundtable, 2014-0523321C6 - 2014 CALU Conference Tax TopicsIncome Tax Act1-20Section 20Subsection 20(1)(q)-(vv)Paragraph 20(1)(bb)
separate and apart
Full Title Topic
J.B. v. Agence du revenu du Québec, 2018 QCCQ 4200 Tax TopicsIncome Tax Act141-160Section 160Subsection 160(4)
series
Full Title Topic
26 May 2016 IFA Roundtable Q. 4, 2016-0642151C6 - Upstream loan converted to PLOI Tax TopicsIncome Tax Act81-100Section 90Subsection 90(8)Paragraph 90(8)(a)
series of loans ... and repayments
Full Title Topic
27 February 2018 Internal T.I. 2017-0682631I7 - Subsection 15(2.6) - Series of Loans Tax TopicsIncome Tax Act1-20Section 15(1.1)-(9)Subsection 15(2.6)
series of transactions
Full Title Topic
Craven v. White, [1988] BTC 268 (HL) Tax TopicsIncome Tax Act241-260Section 248(2)-(41)Subsection 248(10)
Cameco Corporation v. The Queen, 2018 TCC 195 Tax TopicsIncome Tax Act241-260Section 248(2)-(41)Subsection 248(10)
series of transactions or events
Full Title Topic
Meeuse v. The Queen, 94 DTC 1397 (TCC) Tax TopicsIncome Tax Act1-20Section 15(1.1)-(9)Subsection 15(2.6)
Toronto-Dominion Bank v. Canada, 2011 DTC 5125 [at 6061], 2011 FCA 221, [2011] 6 CTC 19 Tax TopicsIncome Tax Act241-260Section 248(2)-(41)Subsection 248(10)
454538 Ontario Ltd. v. MNR, 93 DTC 427 (TCC) Tax TopicsIncome Tax Act41-60Section 55Subsection 55(2)
serve
Full Title Topic
Jones v. Canada (Minister of National Revenue), 2004 DTC 6185, 2004 FC 382 Tax TopicsIncome Tax Act161-180Section 165Subsection 165(1)
service
Full Title Topic
12 November 2013 Internal T.I. 2013-0497611I7 F - Feuillet T1204 Tax TopicsIncome Tax Regulations0000-1999Regulation 237Subsection 237(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 TopicsIncome Tax Regulations0000-1999Regulation 105Subsection 105(1)
set aside
Full Title Topic
Grenon v. Canada (National Revenue), 2017 FCA 167 Tax TopicsIncome Tax Act161-180Section 164Subsection 164(1.1)
set-off
Full Title Topic
Mintzer v. The Queen, 96 DTC 6027 (FCA) Tax TopicsIncome Tax Act221-240Section 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 TopicsIncome Tax Act161-180Section 162Subsection 162(7)
settle
Full Title Topic
Canada v. Diversified Holdings Ltd., 97 DTC 5203 (FCA) Tax TopicsIncome Tax Act61-80Section 80Subsection 80(2)Paragraph 80(2)(a)
Carma Developers Ltd. v. The Queen, 96 DTC 1798 (TCC), briefly aff'd 96 DTC 6569 (FCA) Tax TopicsIncome Tax Act61-80Section 80Subsection 80(2)Paragraph 80(2)(a)
12 October 2016 Internal T.I. 2016-0637781I7 - Employee loan or debt extinguished or settled Tax TopicsIncome Tax Act1-20Section 6(1.1)-(23)Subsection 6(15)
shall
Full Title Topic
Re Hertel (1986), 37 DLR (4th) 706 (BCSC) Tax TopicsIncome Tax Act221-240Section 231.3Subsection 231.3(6)
Adelman v. The Queen, 97 DTC 5529 (FCA) Tax TopicsIncome Tax Regulations4000-5999Regulation 4700
Baron v. Canada, 93 DTC 5018, [1993] 1 SCR 416 Tax TopicsStatutory InterpretationInterpretation ActSection 11
share
Full Title Topic
8 January 2016 Internal T.I. 2015-0604491I7 - mandatory redeemable preferred shares Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Share
22 November 2012 External T.I. 2012-0441781E5 F - Prohibited Investment - Cooperative Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Shareholder
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 TopicsIncome Tax Act1-20Section 15Subsection 15(1)
22 November 2012 External T.I. 2012-0441781E5 F - Prohibited Investment - Cooperative Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Shareholder
shipped
Full Title Topic
Montecristo Jewellers Inc. v. The Queen, 2019 TCC 31 Tax TopicsExcise Tax ActSchedulesSchedule VIPart VSection 12Paragraph 12(a)
sibling
Full Title Topic
12 July 2018 External T.I. 2018-0755471E5 - Half-brothers and related persons Tax TopicsIncome Tax Act241-260Section 251Subsection 251(6)Paragraph 251(6)(a)
significant
Full Title Topic
2 June 2015 Ruling 169081 Tax TopicsExcise Tax ActSchedulesSchedule VPart VISection 17Paragraph 17(e)
similar
Full Title Topic
17 October 1996 T.I. 962781 Tax TopicsIncome Tax Act111-120Section 111Subsection 111(5)Paragraph 111(5)(a)
simulation
Full Title Topic
Laplante v. Canada, 2018 CAF 193 Tax TopicsGeneral ConceptsSham
sojourn
Full Title Topic
Dysert v. The Queen, 2013 DTC 1070 [at 373], 2013 TCC 57 Tax TopicsIncome Tax Act241-260Section 250Subsection 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 TopicsIncome Tax Act241-260Section 250Subsection 250(1)Paragraph 250(1)(a)
solicit and offer
Full Title Topic
Sudden Valley Inc. v. The Queen, 76 DTC 6178, [1976] CTC 775 (FCTD), aff'd 76 DTC 6448, [1976] CTC 775 (FCA) Tax TopicsIncome Tax Act241-260Section 253Paragraph 253(b)
source
Full Title Topic
Gulf Canada Resources Ltd. v. The Queen, 95 DTC 5189 (FCTD), partially rev'd 96 DTC 6065 (FCA). Tax TopicsIncome Tax Act1-20Section 18Subsection 18(1)Paragraph 18(1)(a)Start-Up and Liquidation Costs
specific shares
Full Title Topic
Canada v. Rio Tinto Alcan Inc., 2018 FCA 124 Tax TopicsIncome Tax Act1-20Section 20Subsection 20(1)(q)-(vv)Paragraph 20(1)(bb)
spouse
Full Title Topic
Re McFarland (1987), 39 DLR (4th) 703 (Ont. H.C.) Tax TopicsIncome Tax Act241-260Section 252Subsection 252(3)
Kuchta v. The Queen, 2015 DTC 1229 [at 1509], 2015 TCC 289 Tax TopicsIncome Tax Act141-160Section 160Subsection 160(1)
structure
Full Title Topic
Suncor Energy Inc. v. The Queen, 2001 DTC 660 (TCC), aff'd 2002 DTC 7395, 2002 FCA 350 Tax TopicsIncome Tax RegulationsSchedulesSchedule IIClass 10
British Columbia Forest Products Ltd. v. MNR, 71 DTC 5178, [1971] CTC 270 (SCC) Tax TopicsIncome Tax RegulationsSchedulesSchedule IIClass 3
student
Full Title Topic
Lahlou v. The Queen, 2014 DTC 1010 [at 2540], 2014 TCC 16 Tax TopicsIncome Tax Act111-120Section 118.6Subsection 118.6(1)Qualifying Educational Program
Huang v. The Queen, 2012 DTC 1120 [at 3103], 2012 TCC 81 (Informal Procedure) Tax TopicsIncome Tax Act41-60Section 56Subsection 56(3)
subject
Full Title Topic
Arnerich v. The King, [1942] N.Z.L.R. 380 (C.A.) Tax TopicsIncome Tax Act1-20Section 19Subsection 19(5)Canadian newspaper or periodical
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 TopicsIncome Tax Act1-20Section 13(1)-(16)Subsection 13(7.1)
substantial completion
Full Title Topic
Lim v. The Queen, docket 98-1202-IT-G (TCC) Tax TopicsExcise Tax Act241-260Section 256Subsection 256(3)
GST/HST Memorandum 19.2.3 “Residential Real Property - Deemed Supplies” June 1998 Tax TopicsExcise Tax Act181-200Section 191Subsection 191(9)
substantially advanced
Full Title Topic
Ainsworth Lumber Co. Ltd. v. The Queen, 2001 DTC 496 (TCC) Tax TopicsGeneral ConceptsTransitional Provisions
First Fund Genesis Corp. v. The Queen, 91 DTC 5361 (FCTD) Tax TopicsIncome Tax Act181-200Section 194Subsection 194(4.2)
substantially all
Full Title Topic
Reluxicorp Inc. v. The Queen, [2011] GSTC 138, 2011 TCC 336 Tax TopicsExcise Tax ActSection 123Subsection 123(1)Exclusive
Watts v. The Queen, 2004 DTC 3111, 2004 TCC 535 (Informal Procedure) Tax TopicsIncome Tax Act111-120Section 118.94
Hasbro Canada Inc. v. The Queen, 98 DTC 2129 (TCC) Tax TopicsIncome Tax Act201-220Section 212Subsection 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 TopicsIncome Tax Act241-260Section 248Subsection 248(1)Small Business Corporation
Imapro Corp. v. The Queen, 92 DTC 6487 (FCTD) Tax TopicsIncome Tax Act21-40Section 37Subsection 37(8)Paragraph 37(8)(a)
Keefe v. The Queen, 2003 DTC 1526, 2003 TCC 791 (Informal Procedure) Tax TopicsIncome Tax Act1-20Section 6(1.1)-(23)Subsection 6(2)
11 October 2013 APFF Roundtable, 2013-0495631C6 F - Actions admissibles de petites entreprises Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Small Business Corporation
Kenny v. The Queen, 2018 TCC 2 (Informal Procedure) Tax TopicsIncome Tax Act111-120Section 118.94
Atlantic Packaging Products Ltd. Atlantic Produits D'Emballage Ltée v. The Queen, 2018 TCC 183 Tax TopicsIncome Tax Act41-60Section 54.2
12 December 2018 External T.I. 2017-0718661E5 - Private health services plan Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Private Health Services Plan
substantially complete
Full Title Topic
John Tobin, "Infrastructure and P3 Projects", 2017 Conference Report (Canadian Tax Foundation), 10:1-31 Tax TopicsExcise Tax Act161-180Section 168Subsection 168(3)Paragraph 168(3)(c)
substituted
Full Title Topic
26 May 2016 IFA Roundtable Q. 7, 2016-0642121C6 - 93(2.01) & Capital Contribution Tax TopicsIncome Tax Act81-100Section 93Subsection 93(2.01)
22 June 2016 Internal T.I. 2016-0632821I7 F - 93(2.01) & Capital Contribution Tax TopicsIncome Tax Act241-260Section 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 TopicsIncome Tax Act111-120Section 111Subsection 111(5)Paragraph 111(5)(a)
successor
Full Title Topic
Envision Credit Union v. Canada, 2013 DTC 5144 [at 6275], 2013 SCC 48, [2013] 3 SCR 191 Tax TopicsIncome Tax Act81-100Section 87Subsection 87(1)
superannuation or pension fund or plan
Full Title Topic
12 April 2018 External T.I. 2016-0640651E5 F - Swiss Pension Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)superannuation or pension fund or plan
supplies
Full Title Topic
Cuddie v. The Queen, 98 DTC 1822 (TCC) Tax TopicsIncome Tax Act1-20Section 8Subsection 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 TopicsIncome Tax Act1-20Section 8Subsection 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 TopicsIncome Tax Act241-260Section 256Subsection 256(5.1)
surface construction
Full Title Topic
The Queen v. Mont-Sutton Inc., 99 DTC 5733, [1999] F.T.R. 33467 (FCA) Tax TopicsIncome Tax RegulationsSchedulesSchedule IIClass 17
surrender and release
Full Title Topic
Biderman v. The Queen, 2000 DTC 6149, 2001 FCA 269 (FCA) Tax TopicsIncome Tax Act241-260Section 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 TopicsIncome Tax Act1-20Section 6Subsection 6(1)(b)-(l)Paragraph 6(1)(f)
Scott v. The Queen, 2017 TCC 224, 2017 TCC 224 Tax TopicsIncome Tax Act1-20Section 9Compensation Payments
sustained
Full Title Topic
16 May 2018 IFA Roundtable Q. 7, 2018-0750261C6 Tax TopicsIncome Tax Act21-40Section 39Subsection 39(2)
sustained (capital losses)
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The Minister of National Revenue v. Consolidated Glass Limited, 57 DTC 1041, [1957] CTC 78, [1957] SCR 167 Tax TopicsIncome Tax Act21-40Section 39Subsection 39(2)
sustains
Full Title Topic
Reed v. Young, [1984] BTC 424 (C.A.), aff'd [1986] BTC 242 (HL) Tax TopicsIncome Tax Act21-40Section 39Subsection 39(2)
syndicate
Full Title Topic
Kalthoff v. The Queen, 90 DTC 6378 (FCTD), aff'd 92 DTC 6001 (FCA) Tax TopicsIncome Tax Act1-20Section 20Subsection 20(1)(d)-(l)Paragraph 20(1)(e)
Besse v. Canada, 99 DTC 5275 (FCA) Tax TopicsIncome Tax Act1-20Section 20Subsection 20(1)(d)-(l)Paragraph 20(1)(e)