Words and Phrases - U

a
80
b
43
c
70
d
50
e
35
f
30
g
17
h
12
i
70
j
2
k
2
l
30
m
51
n
25
o
37
p
78
q
2
r
73
s
82
t
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u
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v
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w
20
y
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Table of Contents

under (3)
use (20)

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 Topics›Income Tax Act›1-20›Section 12›Subsection 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 Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Superannuation or Pension Benefit
10 March 2004 External T.I. 2002-0160751E5 F - REÉR au décès: rente pour un bénéficiaire mineur Tax Topics›Income Tax Act›41-60›Section 60›Paragraph 60(l)›Subparagraph 60(l)(ii)›Clause 60(l)(ii)(B)
under advisement
Full Title Topic
Burlington Resources Finance Company v. The Queen, 2017 TCC 144 Tax Topics›Other Legislation/Constitution›Federal›Tax Court of Canada Rules (General Procedure)›Section 107›Subsection 107(1)
underprivileged
Full Title Topic
GST/HST Memorandum 21-2 “Residential Care Services” January 2019 Tax Topics›Excise Tax Act›Schedules›Schedule V›Part IV›Section 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 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
underwriting
Full Title Topic
State Farm Mutual Auto Insurance Co. v. The Queen, [2003] GSTC 35 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Financial Service
undue delay
Full Title Topic
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)
university
Full Title Topic
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
use
Full Title Topic
Labrador Offshore Shipping Co. Ltd. v. The Queen, 90 DTC 6096 (FCTD) Tax Topics›Income Tax Act›121-130›Section 127›Subsection 127(9)›Qualified Property
The Queen v. Sie-Mac Pipeline Contractors Ltd., 92 DTC 6461 (FCA) Tax Topics›Income Tax Act›1-20›Section 18›Subsection 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 Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›(q)-(vv)›Paragraph 20(1)(aa)
The Queen v. Farmparts Distributing Ltd., 80 DTC 6157, [1980] CTC 205 (FCA) Tax Topics›Income Tax Act›201-220›Section 212›Subsection 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 Topics›Income Tax Act›201-220›Section 212›Subsection 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 Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Former Business Property
Depaoli v. The Queen, 96 DTC 1820, [1996] 3 CTC 2640 (TCC) Tax Topics›Income Tax Act›41-60›Section 44›Subsection 44(5)
Klanten Farms Ltd. v. The Queen, 2007 DTC 1095, 2007 TCC 348 Tax Topics›Income Tax Act›41-60›Section 44›Subsection 44(5)
C.A.E. Inc. v. Canada, 2013 DTC 5084 [at 5944], 2013 FCA 92 Tax Topics›Income Tax Act›41-60›Section 45›Subsection 45(1)›Paragraph 45(1)(a)
Plamondon v. The Queen, 2011 DTC 1137 [at 746], 2011 TCC 47 (Informal Procedure) Tax Topics›Income Tax Act›41-60›Section 54›Personal-Use Property
Stearns Catalytic Ltd. v. The Queen, 90 DTC 6286, [1990] 1 CTC 398 (FCTD) Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 29
Gillen v. The Queen, 2017 TCC 163, aff'd 2019 FCA 62 Tax Topics›Income Tax Act›101-110›Section 110.6›Subsection 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 Topics›Excise Tax Act›141-160›Section 142›Subsection 142(1)›Paragraph 142(1)(c)›Subparagraph 142(1)(c)(i)
The King v. Fraser Companies Ltd., [1931] SCR 490 Tax Topics›Excise Tax Act›141-160›Section 141.01›Subsection 141.01(2)
The King v. Henry K. Wampole & Co. Ltd., [1931] SCR 494 Tax Topics›Excise Tax Act›141-160›Section 141.01›Subsection 141.01(2)
Sun Microsystems of Canada Inc. v. Ontario (Finance), 2007 CanLII 4786 (ON SC) Tax Topics›Excise Tax Act›141-160›Section 141.01›Subsection 141.01(2)
1378055 Ontario Limited v. The Queen, 2019 TCC 149 Tax Topics›Excise Tax Act›161-180›Section 169›Subsection 169(1)›Element B›Paragraph (b)
Stark International Inc. v. The Queen, 2019 TCC 248 Tax Topics›Income Tax Act›121-130›Section 127›Subsection 127(9)›Qualified Property›Paragraph (c)
27 September 2021 Internal T.I. 2021-0877001I7 - CERS - Rent paid for unoccupied office space Tax Topics›Income Tax Act›121-130›Section 125.7›Subsection 125.7(1)›Qualifying Property
Hootsuite Inc. v British Columbia (Finance), 2023 BCSC 358 Tax Topics›Other Legislation/Constitution›British Columbia›Provincial Sales Tax Act›Section 1›Software
used directly or indirectly
Full Title Topic
S4-F15-C1 - Manufacturing and Processing Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 29
used in ... carrying on business
Full Title Topic
8 June 2021 External T.I. 2020-0864051E5 - CEWS - Asset transfer rules Tax Topics›Income Tax Act›121-130›Section 125.7›Subsection 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 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)
used or held
Full Title Topic
Independent Order of Foresters v. The King, 2023 TCC 123 Tax Topics›Income Tax Regulations›2000-3999›Regulation 2400›Subsection 2400(1)›Canadian Investment Fund›Paragraph (a)›Subparagraph (a)(ii)›Clause (a)(ii)(B)
used primarily for the purpose
Full Title Topic
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