Words and Phrases - T

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Words and Phrases

take into account
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Greene v. MNR, 95 DTC 5078 (FCTD), aff'd 95 DTC 5684 (FCA) Tax TopicsIncome Tax Act141-160Section 152(4.01)-(9)Subsection 152(6)
tangible
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Gordon v. The Queen, 95 DTC 493 (TCC) Tax TopicsIncome Tax Act1-20Section 13Subsection 13(21)Depreciable Property
tangible property
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Erris Promotions Ltd. v. Commissioner of Inland Revenue (2003), 6 ITLR 364 (NZ HC) Tax TopicsExcise Tax Act141-160Section 142Subsection 142(1)Paragraph 142(1)(a)
5 October 2015 Internal T.I. 2014-0522241I7, rev'd supra - T1135: Mineral rights situated outside of Canada Tax TopicsIncome Tax Act221-240Section 233.3Subsection 233.3(1)Specified Foreign Property
tax
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Eurig Estate (Re), [1998] 2 SCR 565 Tax TopicsOther Legislation/ConstitutionConstitution Act, 1867Subsection 92(2)
Yates v. The Queen, 2001 DTC 761 (TCC) (Informal Procedure) Tax TopicsIncome Tax Act121-130Section 126Subsection 126(7)Non-Business-Income Tax
Meyer v. The Queen, 2004 DTC 2393, 2004 TCC 199 (Informal Procedure) Tax TopicsIncome Tax Act121-130Section 126Subsection 126(7)Non-Business-Income Tax
Urbandale Realty Corp Ltd. v. The Queen, 97 DTC 5353 (FCTD) Tax TopicsIncome Tax Act1-20Section 18(2)-(13)Subsection 18(2)
GST/HST Memorandum 13.5 Non-creditable Tax Charged January 2017 Tax TopicsExcise Tax Act261-280Section 261Subection 261(1)
19 January 2019 Interpretation 165888 Tax TopicsExcise Tax ActSection 123Subsection 123(1)Tax
tax is payable
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15 May 2019 IFA Roundtable Q. 6, 2019-0798861C6 - Non-resident filing income tax return Tax TopicsIncome Tax Act141-160Section 150Subsection 150(5)Paragraph 150(1)(b)
taxable income earned in the year
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Noranda Mines Ltd. v. The Queen, 85 DTC 5001, [1984] CTC 659 (FCA) Tax TopicsIncome Tax Act121-130Section 124Subsection 124(4)Taxable Income Earned in the Year in a Province
taxi
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Uber Canada Inc. v. ARQ, 2016 QCCS 2158, aff'd 2016 QCCA 1303 Tax TopicsExcise Tax Act221-240Section 240Subsection 240(1.1)
Uber B.V. v Commissioner of Taxation, [2017] FCA 110 Tax TopicsExcise Tax Act221-240Section 240Subsection 240(1.1)
taxpayer
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Oceanspan Carriers Ltd. v. The Queen, 87 DTC 5102, [1987] 1 CTC 210 (FCA) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Taxpayer
Byron Beswick, "Transfer Pricing and Transactions Between Foreign Entities ", Canadian Tax Journal, (2019) 67:1, 187-208 Tax TopicsIncome Tax Act241-260Section 247NewSubsection 247(2)
technical service
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Director of Income Tax v. A.P. Moller Maersk, Civil Appeal No. 2960 of 2017 (Supreme Court Of India, Civil Appellate Jurisdiction) Tax TopicsTreatiesIncome Tax ConventionsArticle 12
television
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27 March 2018 External T.I. 2017-0715561E5 - Withholding tax on royalties for streamed content Tax TopicsTreatiesIncome Tax ConventionsArticle 12
temporary
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Dupuis v. The Queen, 2009 DTC 1386, 2009 TCC 220 (Informal Procedure) Tax TopicsIncome Tax Act1-20Section 6(1.1)-(23)Subsection 6(6)
temporary nature
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15 December 2014 Internal T.I. 2014-0544121I7 F - Chantier particulier Tax TopicsIncome Tax Act1-20Section 6(1.1)-(23)Subsection 6(6)
27 September 2013 External T.I. 2012-0472981E5 F - Chantier part. - nature temporaire Tax TopicsIncome Tax Act1-20Section 6(1.1)-(23)Subsection 6(6)Paragraph 6(6)(a)
therapeutic
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Elim Housing Society v. The Queen, 2015 TCC 282 Tax TopicsExcise Tax Act241-260Section 259Subsection 259(1)Facility Operator
therapy
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Mullings v. The Queen, 2017 TCC 133 (Informal Procedure) Tax TopicsIncome Tax Act111-120Section 118.3Subsection 118.3(1)Paragraph 118.3(1)(a.1)
Hughes v. The Queen, 2018 TCC 42 (Informal Procedure) Tax TopicsIncome Tax Act111-120Section 118.3Subsection 118.3(1)Paragraph 118.3(1)(a.1)
thinking
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Radage v. The Queen, 96 DTC 1615 (TCC) Tax TopicsIncome Tax Act111-120Section 118.4Subsection 118.4(1)
through
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Adobe Systems Inc. v. ADIT, W.P.(C) 2384/2013 (Delhi High Court) Tax TopicsTreatiesIncome Tax ConventionsArticle 5
timber
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7 November 2011 Internal T.I. 2011-0424641I7 F - Right to cut Christmas trees Tax TopicsIncome Tax Regulations0000-1999Regulation 1100Subsection 1100(1)Paragraph 1100(1)(e)
timber limits
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Highway Sawmills Limited v. Minister of National Revenue, 66 DTC 5116, [1966] CTC 150, [1966] SCR 384 Tax TopicsIncome Tax RegulationsSchedulesSchedule VI
to incur
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Edmonton Liquid Gas Ltd. v. The Queen, 84 DTC 6526, [1984] CTC 536 (FCA) Tax TopicsIncome Tax Act1-20Section 18Subsection 18(1)Paragraph 18(1)(a)Incurring of Expense
Ensign Tankers (Leasing) Ltd. v. Stokes, [1989] B.T.C. 410 (Ch.D.) Tax TopicsIncome Tax Act1-20Section 18Subsection 18(1)Paragraph 18(1)(a)Incurring of Expense
The Queen v. Burnco Industries Ltd., 84 DTC 6348, [1984] CTC 337 (FCA) Tax TopicsIncome Tax Act1-20Section 18Subsection 18(1)Paragraph 18(1)(a)Timing
C.I.R. v. Lo and Lo, [1984] B.T.C. 281 (PC) Tax TopicsIncome Tax Act1-20Section 18Subsection 18(1)Paragraph 18(1)(a)Timing
10 January 2014 Internal T.I. 2013-0505911I7 - Meaning of "assembly project" in Brazil Convention Tax TopicsTreatiesIncome Tax ConventionsArticle 5
to Switzerland
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15 May 2017 External T.I. 2016-0645891E5 F - Services rendered to a State Tax TopicsTreatiesIncome Tax ConventionsArticle 18
tool
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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)(s)
trade union
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Whitby v. MNR, 89 DTC 348 (TCC) Tax TopicsIncome Tax Act1-20Section 8Subsection 8(1)Paragraph 8(1)(i)Subparagraph 8(1)(i)(iv)
5 May 2017 External T.I. 2016-0681161E5 - Deductibility of annual membership dues Tax TopicsIncome Tax Act1-20Section 8Subsection 8(1)Paragraph 8(1)(i)Subparagraph 8(1)(i)(iv)
trader or dealer in securities
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The Queen v. Vancouver Art Metal Works Ltd., 93 DTC 5116 (FCA) Tax TopicsIncome Tax Act21-40Section 39Subsection 39(5)Paragraph 39(5)(a)
tradesperson
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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)(s)
trading
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23 November 1992 T.I. 920625 (September 1993 Access Letter, p. 421, ¶C117-205) Tax TopicsIncome Tax Act131-140Section 133Subsection 133(8)Non-Resident-Owned Investment Corporation
trading stock
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Reed v. Nova Securities Ltd., [1985] BTC 121 (HL) Tax TopicsIncome Tax Act111-120Section 112Subsection 112(2.1)
Fraser v. London Sports Car Centre Ltd., [1984] BTC 409 (HC), aff'd [1985] BTC 547 (C.A.) Tax TopicsIncome Tax Act1-20Section 20Subsection 20(1)(q)-(vv)Paragraph 20(1)(gg)
transaction
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Ho v. The Queen, 2010 DTC 1214, 2010 TCC 325 Tax TopicsIncome Tax Act141-160Section 152Subsection 152(4)Paragraph 152(4)(b)Subparagraph 152(4)(b)(iii)
Shaw-Almex Industries Limited v. The Queen, 2009 DTC 1377 [at 2080], 2009 TCC 538 Tax TopicsIncome Tax Act1-20Section 18Subsection 18(1)Paragraph 18(1)(b)Capital Loss v. Loss
R. v. Goldstein (1988), 42 C.C.C. (3d) 548 (Ont CA) Tax TopicsIncome Tax Act241-260Section 245(1)-(3)Subsection 245(1)Transaction
MNR v. Granite Bay Timber Co. Ltd., 58 DTC 1066 (Ex Ct), briefly aff'd 59 DTC 1262 (SCC) Tax TopicsIncome Tax Act241-260Section 245(1)-(3)Subsection 245(1)Transaction
Vocalspruce Ltd. v. Revenue and Customs Commissioners, [2014] BTC 50, [2014] EWCA Civ 1302 (English CA) Tax TopicsStatutory InterpretationInterpretation/Definition Provisions
Canada v. Canadian Pacific Ltd., 2002 DTC 6742, [2002] 3 F.C. 170 Tax TopicsIncome Tax Act241-260Section 245(1)-(3)Subsection 245(1)Transaction
transfer
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The Queen v. Paxton, 97 DTC 5012 (FCA) Tax TopicsGeneral ConceptsOwnership
Lemire v. The Queen, 2013 DTC 1065 [at 346], 2012 TCC 367, aff'd 2014 DTC 5088 [at 7100], 2013 FCA 242 Tax TopicsIncome Tax Act141-160Section 160Subsection 160(1)
Algoa Trust v. The Queen, 93 DTC 405 (TCC) Tax TopicsIncome Tax Act141-160Section 160Subsection 160(1)
Montreuil v. The Queen, 95 DTC 138 (TCC) Tax TopicsIncome Tax Act141-160Section 160Subsection 160(1)
Delisle v. The Queen, 95 DTC 650 (TCC) Tax TopicsIncome Tax Act141-160Section 160Subsection 160(1)
The Queen v. Kieboom, 92 DTC 6382 (FCA) Tax TopicsIncome Tax Act61-80Section 74.1Subsection 74.1(1)
7 March 2016 External T.I. 2015-0608211E5 - Assignment of right to purchase Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Taxable Canadian PropertyParagraph (f)
Kvas v. The Queen, 2016 TCC 199 Tax TopicsIncome Tax Act141-160Section 160Subsection 160(1)
2 November 2015 External T.I. 2014-0558991E5 F - Loan from an Amateur Athlete Trust Tax TopicsIncome Tax Act141-160Section 143.1Subsection 143.1(1.2)Paragraph 143.1(1.2)(d)
transport
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Canada v. McMynn, 97 DTC 5325 (FCA) Tax TopicsIncome Tax Act121-130Section 127Subsection 127(9)Qualified Transportation Equipment
transporting
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Andrews v. The Queen, 2017 TCC 23 (Informal Procedure) Tax TopicsExcise Tax ActSchedulesSchedule VIPart VIISection 1Subsection 1(1)Freight transportation service
treatment
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Dr. Brian Hurd Dentistry Professional Corporation v. The Queen, 2017 TCC 142 (Informal Procedure) Tax TopicsExcise Tax ActSchedulesSchedule VPart IISection 5
trial and error
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Joel Theatrical Rigging Contractors (1980) Ltd. v. The Queen, 2017 TCC 6 (Informal Procedure) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Scientific Research & Experimental Development
tribunal
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Park v. The Queen, 2012 DTC 1254 [at 3731], 2012 TCC 306 Tax TopicsIncome Tax Act101-110Section 110.2Subsection 110.2(1)Qualifying Amount
tuition fee
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McBurney v. The Queen, 84 DTC 6494, [1984] CTC 466 (FCTD), rev'd 85 DTC 5433, [1985] 2CTC 214 (FCA) Tax TopicsIncome Tax Act41-60Section 60Paragraph 60(f)