Words and Phrases - U

a
94
b
44
c
88
d
59
e
44
f
33
g
20
h
15
i
77
j
2
k
3
l
32
m
63
n
29
o
43
p
84
q
3
r
81
s
98
t
48
u
18
v
11
w
25
y
2

Table of Contents

under (3)
undue (1)
use (23)
used (2)
utilities (1)

Words and Phrases

ultimate control
Full Title Topic
Parthenon Investments Ltd. v. Canada (National Revenue), 97 DTC 5343 (FCA) Tax Topics›Income Tax Act›121-130›Section 125›Subsection 125(7)›Canadian-Controlled Private Corporation
29 August 2000 Internal T.I. 2000-0023187 F - Société privée sous contrôle canadien Tax Topics›Income Tax Act›121-130›Section 125›Subsection 125(7)›Canadian-Controlled Private Corporation
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
Full Title Topic
31 March 2026 Internal T.I. 2025-1076591I7 - Undue benefits Tax Topics›Income Tax Act›181-200›Section 188.1›Subsection 188.1(5)
undue benefit
Full Title Topic
31 March 2026 Internal T.I. 2025-1076591I7 - Undue benefits Tax Topics›Income Tax Act›181-200›Section 188.1›Subsection 188.1(5)
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)
Re Magna Training Centre (1987), 62 OR (2d) 540 (S.C.O.) Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›(q)-(vv)›Paragraph 20(1)(bb)
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 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 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
23 November 2023 Internal T.I. 2020-0850381I7 - Article V(4) of the Canada-U.S. Treaty Tax Topics›Treaties›Income Tax Conventions›Article 5
Knights Developments Ltd v Revenue and Customs, [2026] UKUT 329 Tax Topics›Treaties›Income Tax Conventions›Article 6
used
Full Title Topic
2 October 2000 External T.I. 2000-0015825 F - ACTIFS AUX FINS DE LA LOI Tax Topics›Income Tax Act›101-110›Section 110.6›Subsection 110.6(1)›Qualified Small Business Corporation Share›Paragraph (c)
2 November 1999 Internal T.I. 9923277 F - PARTICIPATION INDIVISE - TEST POUR 1100(14) Tax Topics›Income Tax Regulations›0000-1999›Regulation 1100›Subsection 1100(14)
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, rev'd 2026 FCA 146 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
utilities
Full Title Topic
30 September 2002 Internal T.I. 2002-0152107 F - BRANCHEMENT A DES SERVICES PUBLICS Tax Topics›Income Tax Act›61-80›Section 62›Subsection 62(3)›Paragraph 62(3)(g)