Words and Phrases - V

a
88
b
44
c
81
d
55
e
38
f
31
g
20
h
15
i
75
j
2
k
2
l
32
m
57
n
26
o
38
p
81
q
3
r
78
s
91
t
47
u
16
v
10
w
23
y
2

Table of Contents

value (2)
vessel (1)
vest (1)
volunteer (5)

Words and Phrases

vacant possession
Full Title Topic
7 January 2016 External T.I. 2015-0610201E5 F - HBP-Acquisition of a condominium unit Tax Topics›Income Tax Act›141-160›Section 146.01›Subsection 146.01(2)›Paragraph 146.01(2)(b)
value
Full Title Topic
Steen v. The Queen, 86 DTC 6498, [1986] 2 CTC 394 (FCTD), aff'd 88 DTC 6171, [1988] 1 CTC 256 (FCA) Tax Topics›Income Tax Act›1-20›Section 7›Subsection 7(1)›Paragraph 7(1)(a)
Seabridge Gold Inc. v British Columbia, 2025 BCSC 558 Tax Topics›Income Tax Act›61-80›Section 66.1›Subsection 66.1(6)›Canadian exploration expense›Paragraph (f)
vegetables
Full Title Topic
The King v. Planters Nut and Chocolate Company Ltd., [1951] Ex. C.R. 122, 51 D.T.C. 454, [1951] C.T.C. 16 Tax Topics›Statutory Interpretation›Similar Statutes/ in pari materia
vertical stare decisis
Full Title Topic
R. v. Kane, 2024 QCCS 5012 Tax Topics›General Concepts›Stare Decisis
vessel
Full Title Topic
25 November 2010 External T.I. 2010-0377841E5 F - Catégorie d'amortissement - bateau Tax Topics›Income Tax Act›1-20›Section 13›Subsection 13(21)›Vessel
vest
Full Title Topic
5 June 2001 External T.I. 2001-0067675 F - TRANSFERT D'ALLOCATIONS DE RETRAITE Tax Topics›Income Tax Act›41-60›Section 60›Paragraph 60(j.1)›Subparagraph 60(j.1)(v)
vest indefeasibly
Full Title Topic
IT-449R "Meaning of 'Vested Indefeasibly'" Tax Topics›Income Tax Act›61-80›Section 70›Subsection 70(6)
vested indefeasibly
Full Title Topic
The Queen v. Boger Estate, 93 DTC 5276, [1993] 2 CTC 81 (FCA) Tax Topics›Income Tax Act›101-110›Section 108›Subsection 108(1)›Trust›Paragraph (g)
30 June 1994 External T.I. 9408895 - TRUSTS - MEANING OF "VESTED INDEFEASIBLY" Tax Topics›Income Tax Act›101-110›Section 108›Subsection 108(1)›Trust›Paragraph (g)
18 December 2013 External T.I. 2011-0414841E5 F - All interests vested indefeasibly Tax Topics›Income Tax Act›101-110›Section 108›Subsection 108(1)›Trust›Paragraph (g)
Catherine Brown, "Vested Indefeasibly: Its Importance for Tax Purposes", 2006 Canadian Tax Journal, Issue No. 4 Tax Topics›Income Tax Act›101-110›Section 108›Subsection 108(1)›Trust›Paragraph (g)
29 May 2018 STEP Roundtable Q. 9, 2018-0744111C6 - Vested Indefeasibly Tax Topics›Income Tax Act›101-110›Section 108›Subsection 108(1)›Trust›Paragraph (g)
15 June 2021 STEP Roundtable Q. 6, 2021-0883021C6 - Vested Indefeasibly Tax Topics›Income Tax Act›101-110›Section 108›Subsection 108(1)›Trust›Paragraph (g)
Folio S6-F4-C1, "Testamentary Spouse or Common-law Partner Trusts," 3 February 2022 Tax Topics›Income Tax Act›61-80›Section 70›Subsection 70(6)›Paragraph 70(6)(b)
17 March 2003 External T.I. 2002-0130685 F - Limite inférieure - JVM Participation Tax Topics›Income Tax Act›101-110›Section 108›Subsection 108(1)›Trust›Paragraph (g)
17 June 2025 STEP Roundtable, Q.7 Tax Topics›Income Tax Act›61-80›Section 70›Subsection 70(6)
volunteer
Full Title Topic
12 February 2015 External T.I. 2014-0550771E5 F - Allocation à des bénévoles - chantier particulier Tax Topics›Income Tax Act›111-120›Section 118.1›Subsection 118.1(1)›Total Charitable Gifts
15 August 2012 External T.I. 2012-0444461E5 F - Pompiers volontaires Tax Topics›Income Tax Act›111-120›Section 118.06›Subsection 118.06(1)
27 January 2012 External T.I. 2011-0421551E5 F - Pompiers volontaires Tax Topics›Income Tax Act›1-20›Section 3
7 July 2009 External T.I. 2008-0267941E5 F - Pompiers volontaires Tax Topics›Income Tax Act›1-20›Section 5›Subsection 5(1)
12 April 2000 Income Tax Severed Letter 2000-0010106 F - POMPIERS VOLONTAIRES Tax Topics›Income Tax Act›81-100›Section 81›Subsection 81(4)›Paragraph 81(4)(a)
volunteer firefighter
Full Title Topic
15 December 2015 External T.I. 2015-0602671E5 F - Pompier volontaire Tax Topics›Income Tax Act›111-120›Section 118.06›Subsection 118.06(1)