Words and Phrases - W

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

waiver (1)
warrant (1)
warranty (1)
waste (1)
week (1)
wilfully (2)
will (1)
within (2)
wood (1)
work site (1)
workplace (1)
wound up (1)

Words and Phrases

waiver
Full Title Topic
Abdalla v. The Queen, 2017 TCC 222 (Informal Procedure), aff'd 2019 FCA 5 Tax Topics›Income Tax Act›161-180›Section 169›Subsection 169(2.2)
warrant
Full Title Topic
Financial Law Panel, "The London Metal Exchange and LME Warrants", July 2000 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Financial Instrument›Paragraph (f)
warranties
Full Title Topic
Mister Muffler Ltd. v. The Queen, 74 DTC 6615, [1974] CTC 813 (FCTD) Tax Topics›Income Tax Act›1-20›Section 20›(3)-(29)›Subsection 20(7)›Paragraph 20(7)(a)
warranty
Full Title Topic
Le Groupe PPP Ltée v. The Queen, 2017 TCC 2, briefly aff'd 2018 FCA 123 Tax Topics›Excise Tax Act›161-180›Section 175.1
waste
Full Title Topic
24 June 2024 External T.I. 2023-1000061E5 - Meaning of "wood waste" Tax Topics›Income Tax Regulations›0000-1999›Regulation 1104›Subsection 1104(13)›Wood Waste
water storage tank
Full Title Topic
8 January 2008 Internal T.I. 2007-0254881I7 F - Amortissement d'une aire de camping Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 6
17 July 2007 External T.I. 2007-0220121E5 F - Lac artificiel - catégorie d'amortissement Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 6›Paragraph (e)
week
Full Title Topic
13 September 2006 External T.I. 2006-0185081E5 F - Crédit d'impôt pour études: sens du mot "semaine" Tax Topics›Income Tax Act›111-120›Section 118.6›Subsection 118.6(1)›Qualifying Educational Program
wheelchair
Full Title Topic
May 2016 Alberta CPA Roundtable, Q.16 Tax Topics›Income Tax Act›111-120›Section 118.2›Subsection 118.2(2)›Paragraph 118.2(2)(i)
2 March 2011 External T.I. 2010-0378071E5 F - CIFM - Quadriporteur Tax Topics›Income Tax Act›111-120›Section 118.2›Subsection 118.2(2)›Paragraph 118.2(2)(i)
wilful blindness
Full Title Topic
Wynter v. Canada, 2017 FCA 195 Tax Topics›Income Tax Act›161-180›Section 163›Subsection 163(2)
wilfully
Full Title Topic
Her Majesty the Queen, Appeliant, v. George E Paveley, [1976] CTC 477, 76 DTC 6415 (Sask. C.A.) Tax Topics›Income Tax Act›221-240›Section 239›Subsection 239(1)›Paragraph 239(1)(d)
R. v. Fogazzi, 92 DTC 6421, [1992] 2 CTC 321 (Ont. C.J. (G.D.)), rev'd 93 DTC 5183 (Ont. CA) Tax Topics›Income Tax Act›221-240›Section 239›Subsection 239(1)›Paragraph 239(1)(d)
will
Full Title Topic
Milne Estate (Re), 2019 ONSC 579 Tax Topics›Income Tax Act›101-110›Section 104›Subsection 104(1)
winding-up
Full Title Topic
Merritt v. MNR (1941), 2 DTC 513 (Ex Ct), rev'd [1942] SCR 269, 2 DTC 561 Tax Topics›Income Tax Act›81-100›Section 84›Subsection 84(2)
Smythe et al. v. Minister of National Revenue, 69 DTC 5361, [1969] CTC 558, [1970] SCR 64 Tax Topics›Income Tax Act›81-100›Section 84›Subsection 84(2)
Perrault v. The Queen, 78 DTC 6272, [1978] CTC 395 (FCA) Tax Topics›Income Tax Act›81-100›Section 84›Subsection 84(2)
Gilmour v. The Queen, 81 DTC 5322, [1981] CTC 401 (FCTD) Tax Topics›Income Tax Act›81-100›Section 84›Subsection 84(2)
Kvas v. The Queen, 2016 TCC 199 Tax Topics›Income Tax Act›81-100›Section 84›Subsection 84(2)
Dauphin Plains Credit Union Ltd. v. Xyloid Industries Ltd., 80 DTC 6123, [1980] CTC 247, [1980] 1 SCR 1182 Tax Topics›Income Tax Act›81-100›Section 88›Subsection 88(3)
Ian Bradley, Jonathan Bright, "The Stop-Loss Rules and Corporate Reorganizations – Interpretive Challenges", Canadian Tax Journal, (2019) 67:2, 383-410 Tax Topics›Income Tax Act›21-40›Section 40›Subsection 40(3.5)›Paragraph 40(3.5)(c)›Subparagraph 40(3.5)(c)(i)
Michael Kandev, Olivia Khazam, "Was there a ‘Liquidation and Dissolution’? A (Corporate) Existential Question", International Tax (Wolters Kluwer CCH), No. 118, June 2021, pp. 8-9 Tax Topics›Income Tax Act›81-100›Section 88›Subsection 88(3.1)
window dressing
Full Title Topic
Grenon v. The Queen, 2021 TCC 30, aff'd in part 2025 FCA 129 Tax Topics›General Concepts›Window Dressing
Chad v. The Queen, 2022 TCC 18 Tax Topics›General Concepts›Window Dressing
with a view to profit
Full Title Topic
Ingenious Games LLP & Ors v Revenue and Customs, [2021] EWCA Civ 1180 Tax Topics›Income Tax Act›81-100›Section 96
with all due dispatch
Full Title Topic
Poirier v. The Queen, 2019 TCC 8 Tax Topics›Excise Tax Act›281-300›Section 297›Subsection 297(1)
Express Gold Refining Ltd. v. Canada (National Revenue), 2020 FC 614 Tax Topics›Excise Tax Act›221-240›Section 229›Subsection 229(1)
Iris Technologies Inc. v. Canada (National Revenue), 2020 FCA 117 Tax Topics›Excise Tax Act›221-240›Section 229›Subsection 229(1)
Magren Holdings Ltd. v. The Queen, 2021 TCC 42, aff'd on other grounds 2024 FCA 202 Tax Topics›Income Tax Act›181-200›Section 185›Subsection 185(1)
Dupuis v. Agence du revenu du Québec, 2021 QCCA 1061 Tax Topics›Income Tax Act›161-180›Section 165›Subsection 165(3)
with such modifications as are necessary
Full Title Topic
Athletes 4 Athletes Foundation v. Canada (National Revenue), 2020 FCA 41 Tax Topics›Other Legislation/Constitution›Federal›Federal Courts Rules›Rule 318›Rule 318(4)
within
Full Title Topic
Chew Estate v. The Queen, [2013] GSTC 52, 2013 TCC 89 (Informal Procedure) Tax Topics›Excise Tax Act›221-240›Section 225›Subsection 225(4)›Paragraph 225(4)(b)
Memorandum 8-1 [8.1] "General Eligibility Rules" 10 May 2005 Tax Topics›Excise Tax Act›221-240›Section 225›Subsection 225(4)›Paragraph 225(4)(b)
wood
Full Title Topic
24 June 2024 External T.I. 2023-1000061E5 - Meaning of "wood waste" Tax Topics›Income Tax Regulations›0000-1999›Regulation 1104›Subsection 1104(13)›Wood Waste
work site
Full Title Topic
5 February 1999 Internal T.I. 9826537 F - EXPRESSION CHANTIER PARTICULIER 6(6) Tax Topics›Income Tax Act›1-20›Section 6›(1.1)-(23)›Subsection 6(6)›Paragraph 6(6)(a)›Subparagraph 6(6)(a)(i)
working interest
Full Title Topic
Notice 269 – Draft GST/HST Memorandum 3.7, "Natural Resources" 15 February 2012 Tax Topics›Excise Tax Act›161-180›Section 162›Subsection 162(2)
workplace
Full Title Topic
17 December 2013 Internal T.I. 2013-0510111I7 F - Automobile mise à la disposition d'un employé Tax Topics›Income Tax Act›1-20›Section 6›Subsection 6(1)›(b)-(l)›Paragraph 6(1)(k)
wound up
Full Title Topic
1 June 2004 Internal T.I. 2004-0078161I7 F - ITCs - Winding-up Tax Topics›Income Tax Act›81-100›Section 88›Subsection 88(1)
written agreement
Full Title Topic
20 January 2022 Internal T.I. 2021-0877511I7 - CERS- Written Agreement Tax Topics›Income Tax Act›121-130›Section 125.7›Subsection 125.7(1)›Qualifying Rent Expense
19 April 2001 Internal T.I. 2001-0069067 F - PENSION ALIMENTAIRE ACCORD ECRIT Tax Topics›Income Tax Act›41-60›Section 56.1›Subsection 56.1(4)›Support Amount
written consent
Full Title Topic
2 June 2026 STEP Roundtable Q. 11, 2026-1088421C6 - Tax ID Numbers Tax Topics›Income Tax Act›221-240›Section 239›Subsection 239(2.3)
written separation agreement
Full Title Topic
J.B. v. Agence du revenu du Québec, 2018 QCCQ 4200 Tax Topics›Income Tax Act›141-160›Section 160›Subsection 160(4)