Words and Phrases - U
Table of Contents
under (3)
under advisement (1)
underprivileged (1)
undertaking (5)
underwriting (1)
undue delay (2)
university (3)
use (19)
used in business (2)
Words and Phrases
Full Title | Topic |
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GST/HST Memorandum 21-2 “Residential Care Services” January 2019 | Tax Topics›Excise Tax Act›Schedules›Schedule V›Part IV›Section 2 |
Full Title | Topic |
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Town of Beauport v. Quebec Railway, Light & Power Co. / Quebec Railway, Light & Power Co. v. Town of Beauport, [1945] SCR 16 | Tax Topics›Income Tax Act›131-140›Section 132›Subsection 132(6) |
Baytrust Holdings Ltd. v. IRC, [1971] 1 WLR 1333 (Ch D) | Tax Topics›Income Tax Act›131-140›Section 132›Subsection 132(6) |
Lount Corp. v. A.-G. of Canada (1985), 19 DLR (4th) 304 (FCA) | Tax Topics›Income Tax Act›131-140›Section 132›Subsection 132(6) |
Drumheller v. MNR, 59 DTC 1177, [1959] CTC 275 (Ex Ct) | Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Business |
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 |
Full Title | Topic |
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State Farm Mutual Auto Insurance Co. v. The Queen, [2003] GSTC 35 | Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Financial Service |
Full Title | Topic |
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Canada v. Canadevim Ltée, 2011 GSTC 62, 2011 FCA 128 | Tax Topics›Excise Tax Act›141-160›Section 152›Subsection 152(1) |
International Hi-tech Industries Inc. v. The Queen, 2018 TCC 240 | Tax Topics›Excise Tax Act›141-160›Section 152›Subsection 152(1)›Paragraph 152(1)(b) |
Full Title | Topic |
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Klassen v. Canada, 2007 DTC 5612, 2007 FCA 339 | Tax Topics›Income Tax Act›111-120›Section 118.5›Subsection 118.5(1)›Paragraph 118.5(1)(b) |
Dean v. The Queen, 2005 DTC 322, 2005 TCC 138 (Informal Procedure) | Tax Topics›Income Tax Act›111-120›Section 118.5›Subsection 118.5(1)›Paragraph 118.5(1)(b) |
GST/HST Policy Statement P-214R | Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›University |
Full Title | Topic |
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S4-F15-C1 - Manufacturing and Processing | Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 29 |
Full Title | Topic |
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The Queen v. Marsh & McLennan, Ltd., 83 DTC 5180, [1983] CTC 231 (FCA) | Tax Topics›Income Tax Act›121-130›Section 129›Subsection 129(4)›Canadian Investment Income |
Ensite Ltd. v. R., 86 DTC 6521, [1986] 2 CTC 459, [1986] 2 SCR 509 | Tax Topics›Income Tax Act›121-130›Section 129›Subsection 129(4.1) |
Full Title | Topic |
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Capilano International Inc. v. The Queen, 95 DTC 915, [1996] 1 CTC 2254 (TCC) | Tax Topics›Income Tax Act›121-130›Section 127›Subsection 127(9)›Qualified Property |