Words and Phrases - "use"

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Sun Microsystems of Canada Inc. v. Ontario (Finance), 2007 CanLII 4786 (ON SC)

“use” and “consumption” have separate but similar meanings

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Words and Phrases
use consumption

The King v. Henry K. Wampole & Co. Ltd., [1931] S.C.R. 494

“use” includes providing free samples

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Words and Phrases
use
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Double Taxation (Presumption Against) no intention to impose sales tax twice on manufacturer 92

The King v. Fraser Companies Ltd., [1931] S.C.R. 490

tax on goods manufactured for own use construed as including goods manufactured for sale and diverted to own use

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Words and Phrases
for use use

Monsanto Canada Inc. v. Schmeiser, 2004 SCC 34, [2004] 1 S.C.R. 902

growing of unlicensed plants containing patented gene was use of that patent

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Words and Phrases
use

Gillen v. The Queen, 2017 TCC 163, aff'd 2019 FCA 62

property was not used in a business for s. 110.6(14)(f)(ii) purposes when it was beneficially acquired and dropped-down on the same day

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Words and Phrases
use
Locations of other summaries Wordcount
Tax Topics - General Concepts - Ownership test of beneficial ownership 108
Tax Topics - General Concepts - Effective Date relation-back theory applied: closing retroactively confirmed previous beneficial ownership transfer 243

Plamondon v. The Queen, 2011 DTC 1137 [at 746], 2011 TCC 47 (Informal Procedure)

each donated dried insect was separate property

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Words and Phrases
use primarily

Depaoli v. The Queen, 96 DTC 1820 (TCC)

maintaining farm land through other farmers' use was continued use of land

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Words and Phrases
use

Klanten Farms Ltd. v. The Queen, 2007 DTC 1095, 2007 TCC 348

use included holdihg for future uee

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Words and Phrases
use

Glaxo Wellcome Inc. v. The Queen, 96 DTC 1159 (TCC), aff'd 98 DTC 6638 (FCA)

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Words and Phrases
use

The Queen v. Farmparts Distributing Ltd., 80 DTC 6157, [1980] CTC 205 (FCA)

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Words and Phrases
use plan

ITC of Canada Ltd. v. Min. of Rev., [1979] CTC 277 (S.C.O.)

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Words and Phrases
use

The Queen v. Sie-Mac Pipeline Contractors Ltd., 92 DTC 6461 (FCA)

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Words and Phrases
use

Labrador Offshore Shipping Co. Ltd. v. The Queen, 90 DTC 6096 (FCTD)

use of leased property was by lessee rather than lessor

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Words and Phrases
use
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 255 43