Words and Phrases - V
Table of Contents
Words and Phrases
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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) |
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The King v. Planters Nut and Chocolate Company Ltd., [1951] Ex. C.R. 122, [1951] C.T.C. 16, 51 D.T.C. 454 | Tax Topics›Statutory Interpretation›Similar Statutes |
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IT-449R "Meaning of 'Vested Indefeasibly'" | Tax Topics›Income Tax Act›61-80›Section 70›Subsection 70(6) |
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The Queen v. Boger Estate, 93 DTC 5276 (FCA) | Tax Topics›Income Tax Act›101-110›Section 108›Subsection 108(1)›Trust›Paragraph (g) |
30 June 1994 T.I. 9408895 ["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) |
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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) |