Words and Phrases - "use"

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23 November 2023 Internal T.I. 2020-0850381I7 - Article V(4) of the Canada-U.S. Treaty

the 3-month threshold for a drilling rig to be a PE under the Canada-US Treaty is counted based on days of consecutive or non-consecutive use including standby time

Art. V(4) of the Canada-U.S. Treaty provides that a permanent establishment exists in a Contracting State if the use of an installation or...

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Words and Phrases
month use standby charge

Hootsuite Inc. v British Columbia (Finance), 2023 BCSC 358

definition requires the user to be able to interact with a software program

The Petitioner (“Hootsuite”), which provided its customers with an online social media management system, did not itself have the servers and...

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Words and Phrases
software program use
Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - British Columbia - Provincial Sales Tax Act - Section 1 - Telecommunication Service telecommunication service was incidental to the non-taxable service of providing technical expertise 138

27 September 2021 Internal T.I. 2021-0877001I7 - CERS - Rent paid for unoccupied office space

an unoccupied property was not a qualifying property

An eligible entity signed a pre-construction lease for new office space several years ago and then moved into this location. It attempted to...

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Words and Phrases
use

Stark International Inc. v. The Queen, 2019 TCC 248

a use test could be applied by looking beyond the property’s immediate intended use

In order to be Class 43 depreciable property, oil processing equipment of the taxpayer had to qualify as property acquired by the taxpayer to be...

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Words and Phrases
use
Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 29 oil-processing equipment was for sale even though initial use was to process customer's oil 673

1378055 Ontario Limited v. The Queen, 2019 TCC 149

services respecting proposed development of a property did not constitute a use of the property

The appellant (“137ON”), which was a corporation owned by members or affiliates of the Foley family that owned 10 residential rental...

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Words and Phrases
use
Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 138 - Subsection 138(1) 2-part test applied for admitting documents after trial 130
Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 3 - Paragraph 3(c) - Subparagraph 3(c)(iii) statement of terms of payment was implied 186
Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 3 - Paragraph 3(b) - Subparagraph 3(b)(i) failure to quote registration number was fatal 106
Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2) oral testimony sufficient to determine allocation of invoice between prospective commercial development activity and current exempt residential rental activity 189
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) - Element B - Paragraph (c) invoices allocated between commercial and exempt activities based on general oral testimony 155

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

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

S. 2(1) of the Retail Sales Tax Act (Ont.) imposed tax on “every purchaser of tangible personal property … in respect of the consumption and...

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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

S. 87(d) of the Special War Revenue Act, imposed tax on goods which were “for use by the manufacturer or producer and not for sale,” was found...

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Words and Phrases
use
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Double Taxation/Deduction (Presumption Against) no intention to impose sales tax twice on manufacturer 94

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

The respondent was a manufacturer of lumber for sale, but consumed a portion of its manufactured lumber in its construction and building...

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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

A canola farmer (“Schmeiser”), who did not purchase Roundup-tolerant canola (“Roundup-Ready Canola”) or obtain a licence to plant it, was...

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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

A corporation (“Kinderock”) owned by the taxpayer and his wife applied, commencing on October 4, 2007, to the Saskatchewan government for...

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Words and Phrases
use
Locations of other summaries Wordcount
Tax Topics - General Concepts - Ownership test of beneficial ownership 112
Tax Topics - General Concepts - Effective Date relation-back theory applied: closing retroactively confirmed previous beneficial ownership transfer 255

Stearns Catalytic Ltd. v. The Queen, 90 DTC 6286, [1990] 1 CTC 398 (FCTD)

stock of spare property was not property "to be used" in M&P

A stock of spare parts which the taxpayer kept on hand for potential use in the event of machine or equipment failure did not qualify as property...

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Words and Phrases
use

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

each donated dried insect was separate property

Hogan J found that dried insects donated by the taxpayer to Laval University were individually appraised and did not "form an unbreakable set,"...

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Words and Phrases
use primarily

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

use included holdihg for future uee

The taxpayer unsuccessfully submitted that a property acquired by the taxpayer for farming was a replacement property for a property that was used...

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Words and Phrases
use

C.A.E. Inc. v. Canada, 2013 DTC 5084 [at 5944], 2013 FCA 92

applied to conversion of depreciable property into inventory

The taxpayer, which leased flight simulators which it had manufactured, subsequently sold those simulators. The Minister denied capital cost...

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Words and Phrases
use

Depaoli v. The Queen, 96 DTC 1820, [1996] 3 CTC 2640 (TCC)

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

Prior to the expropriation of their 33-acre vacant property, which they intended to use on retirement to build a house and operate a farm, the...

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Words and Phrases
use

Glaxo Wellcome Inc. v. The Queen, 96 DTC 1159, [1996] 1 CTC 2904 (TCC), aff'd 98 DTC 6638 (FCA)

The predecessor of the taxpayer bought an 18-acre parcel of land in 1965 with the intention of using it for an anticipated future expansion of its...

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Words and Phrases
use

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

An Ontario corporation which was engaged in the business of importing films or videotapes from its U.S. parent and making them available to...

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Words and Phrases
use

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

Although the portions of a one-time payment attributable to the acquisition of a trade name and logo clearly came within s. 212(1)(d)(i), and a...

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Words and Phrases
use plan

Qualico Developments Ltd. v. The Queen, 84 DTC 6119, [1984] CTC 122, 84 DTC 6126 (FCA)

Thurlow CJ found that buildings (held in inventory) whose surrounding grounds were improved by landscaping were "used ... in the course of a...

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Words and Phrases
use stock in trade

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

Expenses incurred by the taxpayer in entertaining clients at a remote B.C. fishing lodge, including room, food, transportation, fishing licences,...

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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

The taxpayer, which was resident in Nova Scotia, leased a diving support vessel to Petro-Canada, which used the vessel outside Nova Scotia in its...

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Words and Phrases
use
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 255 45