Words and Phrases - U

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Words and Phrases

under
Full Title Topic
Dominion of Canada General Insurance Co. v. The Queen, 86 DTC 6154, [1986] 1 CTC 423 (FCA) Tax TopicsIncome Tax Act1-20Section 12Subsection 12(1)(e)-(x)Paragraph 12(1)(e)
12 June 2009 Internal T.I. 2008-0294921I7 F - Montant reçu à l'égard d'un surplus actuariel Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Superannuation or Pension Benefit
under advisement
Full Title Topic
Burlington Resources Finance Company v. The Queen, 2017 TCC 144 Tax TopicsOther Legislation/ConstitutionFederalTax Court of Canada Rules (General Procedure)Section 107Subsection 107(1)
underprivileged
Full Title Topic
GST/HST Memorandum 21-2 “Residential Care Services” January 2019 Tax TopicsExcise Tax ActSchedulesSchedule VPart IVSection 2
undertaking
Full Title Topic
Town of Beauport v. Quebec Railway, Light & Power Co. / Quebec Railway, Light & Power Co. v. Town of Beauport, [1945] SCR 16 Tax TopicsIncome Tax Act131-140Section 132Subsection 132(6)
Baytrust Holdings Ltd. v. IRC, [1971] 1 WLR 1333 (Ch D) Tax TopicsIncome Tax Act131-140Section 132Subsection 132(6)
Lount Corp. v. A.-G. of Canada (1985), 19 DLR (4th) 304 (FCA) Tax TopicsIncome Tax Act131-140Section 132Subsection 132(6)
Drumheller v. MNR, 59 DTC 1177, [1959] CTC 275 (Ex Ct) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Business
underwriting
Full Title Topic
State Farm Mutual Auto Insurance Co. v. The Queen, [2003] GSTC 35 Tax TopicsExcise Tax ActSection 123Subsection 123(1)Financial Service
undue delay
Full Title Topic
Canada v. Canadevim Ltée, 2011 GSTC 62, 2011 FCA 128 Tax TopicsExcise Tax Act141-160Section 152Subsection 152(1)
International Hi-tech Industries Inc. v. The Queen, 2018 TCC 240 Tax TopicsExcise Tax Act141-160Section 152Subsection 152(1)Paragraph 152(1)(b)
university
Full Title Topic
Klassen v. Canada, 2007 DTC 5612, 2007 FCA 339 Tax TopicsIncome Tax Act111-120Section 118.5Subsection 118.5(1)Paragraph 118.5(1)(b)
Dean v. The Queen, 2005 DTC 322, 2005 TCC 138 (Informal Procedure) Tax TopicsIncome Tax Act111-120Section 118.5Subsection 118.5(1)Paragraph 118.5(1)(b)
GST/HST Policy Statement P-214R Tax TopicsExcise Tax ActSection 123Subsection 123(1)University
use
Full Title Topic
Labrador Offshore Shipping Co. Ltd. v. The Queen, 90 DTC 6096 (FCTD) Tax TopicsIncome Tax Act121-130Section 127Subsection 127(9)Qualified Property
The Queen v. Sie-Mac Pipeline Contractors Ltd., 92 DTC 6461 (FCA) Tax TopicsIncome Tax Act1-20Section 18Subsection 18(1)(c)-(r)Paragraph 18(1)(l)Subparagraph 18(1)(l)(i)
Qualico Developments Ltd. v. The Queen, 84 DTC 6119, [1984] CTC 122, 84 DTC 6126 (FCA) Tax TopicsIncome Tax Act1-20Section 20Subsection 20(1)(q)-(vv)Paragraph 20(1)(aa)
The Queen v. Farmparts Distributing Ltd., 80 DTC 6157, [1980] CTC 205 (FCA) Tax TopicsIncome Tax Act201-220Section 212Subsection 212(1)(d)-(j.1)Paragraph 212(1)(d)Subparagraph 212(1)(d)(i)
ITC of Canada Ltd. v. Min. of Rev., [1979] CTC 277 (S.C.O.) Tax TopicsIncome Tax Act201-220Section 212Subsection 212(1)(d)-(j.1)Paragraph 212(1)(d)Subparagraph 212(1)(d)(i)
Glaxo Wellcome Inc. v. The Queen, 96 DTC 1159, [1996] 1 CTC 2904 (TCC), aff'd 98 DTC 6638 (FCA) Tax TopicsIncome Tax Act241-260Section 248Subsection 248(1)Former Business Property
Depaoli v. The Queen, 96 DTC 1820, [1996] 3 CTC 2640 (TCC) Tax TopicsIncome Tax Act41-60Section 44Subsection 44(5)
Klanten Farms Ltd. v. The Queen, 2007 DTC 1095, 2007 TCC 348 Tax TopicsIncome Tax Act41-60Section 44Subsection 44(5)
C.A.E. Inc. v. Canada, 2013 DTC 5084 [at 5944], 2013 FCA 92 Tax TopicsIncome Tax Act41-60Section 45Subsection 45(1)Paragraph 45(1)(a)
Plamondon v. The Queen, 2011 DTC 1137 [at 746], 2011 TCC 47 (Informal Procedure) Tax TopicsIncome Tax Act41-60Section 54Personal-Use Property
Stearns Catalytic Ltd. v. The Queen, 90 DTC 6286, [1990] 1 CTC 398 (FCTD) Tax TopicsIncome Tax RegulationsSchedulesSchedule IIClass 29
Gillen v. The Queen, 2017 TCC 163, aff'd 2019 FCA 62 Tax TopicsIncome Tax Act101-110Section 110.6Subsection 110.6(14)Paragraph 110.6(14)(f)Subparagraph 110.6(14)(f)(ii)
Monsanto Canada Inc. v. Schmeiser, 2004 SCC 34, [2004] 1 SCR 902 Tax TopicsExcise Tax Act141-160Section 142Subsection 142(1)Paragraph 142(1)(c)Subparagraph 142(1)(c)(i)
The King v. Fraser Companies Ltd., [1931] SCR 490 Tax TopicsExcise Tax Act141-160Section 141.01Subsection 141.01(2)
The King v. Henry K. Wampole & Co. Ltd., [1931] SCR 494 Tax TopicsExcise Tax Act141-160Section 141.01Subsection 141.01(2)
Sun Microsystems of Canada Inc. v. Ontario (Finance), 2007 CanLII 4786 (ON SC) Tax TopicsExcise Tax Act141-160Section 141.01Subsection 141.01(2)
1378055 Ontario Limited v. The Queen, 2019 TCC 149 Tax TopicsExcise Tax Act161-180Section 169Subsection 169(1)Element BParagraph (b)
Stark International Inc. v. The Queen, 2019 TCC 248 Tax TopicsIncome Tax Act121-130Section 127Subsection 127(9)Qualified PropertyParagraph (c)
27 September 2021 Internal T.I. 2021-0877001I7 - CERS - Rent paid for unoccupied office space Tax TopicsIncome Tax Act121-130Section 125.7Subsection 125.7(1)Qualifying Property
used directly or indirectly
Full Title Topic
S4-F15-C1 - Manufacturing and Processing Tax TopicsIncome Tax RegulationsSchedulesSchedule IIClass 29
used in ... carrying on business
Full Title Topic
8 June 2021 External T.I. 2020-0864051E5 - CEWS - Asset transfer rules Tax TopicsIncome Tax Act121-130Section 125.7Subsection 125.7(4.1)Paragraph 125.7(4.1)(b)Subparagraph 125.7(4.1)(b)(i)
used in business
Full Title Topic
The Queen v. Marsh & McLennan, Ltd., 83 DTC 5180, [1983] CTC 231 (FCA) Tax TopicsIncome Tax Act121-130Section 129Subsection 129(4)Canadian Investment Income
Ensite Ltd. v. R., 86 DTC 6521, [1986] 2 CTC 459, [1986] 2 SCR 509 Tax TopicsIncome Tax Act121-130Section 129Subsection 129(4.1)
used primarily for the purpose
Full Title Topic
Capilano International Inc. v. The Queen, 95 DTC 915, [1996] 1 CTC 2254 (TCC) Tax TopicsIncome Tax Act121-130Section 127Subsection 127(9)Qualified Property