Words and Phrases - U

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Words and Phrases

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
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
undue delay
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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
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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
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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)
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 (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 (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)
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 (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)
used directly or indirectly
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S4-F15-C1 - Manufacturing and Processing Tax TopicsIncome Tax RegulationsSchedulesSchedule IIClass 29