Words and Phrases - W

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Words and Phrases

waiver
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Abdalla v. The Queen, 2017 TCC 222 (Informal Procedure), aff'd 2019 FCA 5 Tax TopicsIncome Tax Act161-180Section 169Subsection 169(2.2)
warranties
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Mister Muffler Ltd. v. The Queen, 74 DTC 6615, [1974] CTC 813 (FCTD) Tax TopicsIncome Tax Act1-20Section 20(3)-(29)Subsection 20(7)Paragraph 20(7)(a)
warranty
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Le Groupe PPP Ltée v. The Queen, 2017 TCC 2, briefly aff'd 2018 FCA 123 Tax TopicsExcise Tax Act161-180Section 175.1
water storage tank
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8 January 2008 Internal T.I. 2007-0254881I7 F - Amortissement d'une aire de camping Tax TopicsIncome Tax RegulationsSchedulesSchedule IIClass 6
17 July 2007 External T.I. 2007-0220121E5 F - Lac artificiel - catégorie d'amortissement Tax TopicsIncome Tax RegulationsSchedulesSchedule IIClass 6Paragraph (e)
week
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13 September 2006 External T.I. 2006-0185081E5 F - Crédit d'impôt pour études: sens du mot "semaine" Tax TopicsIncome Tax Act111-120Section 118.6Subsection 118.6(1)Qualifying Educational Program
wheelchair
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May 2016 Alberta CPA Roundtable, Q.16 Tax TopicsIncome Tax Act111-120Section 118.2Subsection 118.2(2)Paragraph 118.2(2)(i)
2 March 2011 External T.I. 2010-0378071E5 F - CIFM - Quadriporteur Tax TopicsIncome Tax Act111-120Section 118.2Subsection 118.2(2)Paragraph 118.2(2)(i)
wilful blindness
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Wynter v. Canada, 2017 FCA 195 Tax TopicsIncome Tax Act161-180Section 163Subsection 163(2)
wilfully
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R. v. Pavely, 76 DTC 6415, [1976] CTC (Sask. C.A.) Tax TopicsIncome Tax Act221-240Section 239Subsection 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 TopicsIncome Tax Act221-240Section 239Subsection 239(1)Paragraph 239(1)(d)
will
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Milne Estate (Re), 2019 ONSC 579 Tax TopicsIncome Tax Act101-110Section 104Subsection 104(1)
winding-up
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Merritt v. MNR (1941), 2 DTC 513 (Ex Ct), rev'd [1942] SCR 269, 2 DTC 561 Tax TopicsIncome Tax Act81-100Section 84Subsection 84(2)
Smythe et al. v. Minister of National Revenue, 69 DTC 5361, [1969] CTC 558, [1970] SCR 64 Tax TopicsIncome Tax Act81-100Section 84Subsection 84(2)
Perrault v. The Queen, 78 DTC 6272, [1978] CTC 395 (FCA) Tax TopicsIncome Tax Act81-100Section 84Subsection 84(2)
Gilmour v. The Queen, 81 DTC 5322, [1981] CTC 401 (FCTD) Tax TopicsIncome Tax Act81-100Section 84Subsection 84(2)
Kvas v. The Queen, 2016 TCC 199 Tax TopicsIncome Tax Act81-100Section 84Subsection 84(2)
Dauphin Plains Credit Union Ltd. v. Xyloid Industries Ltd., 80 DTC 6123, [1980] CTC 247, [1980] 1 SCR 1182 Tax TopicsIncome Tax Act81-100Section 88Subsection 88(3)
Ian Bradley, Jonathan Bright, "The Stop-Loss Rules and Corporate Reorganizations – Interpretive Challenges", Canadian Tax Journal, (2019) 67:2, 383-410 Tax TopicsIncome Tax Act21-40Section 40Subsection 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 TopicsIncome Tax Act81-100Section 88Subsection 88(3.1)
window dressing
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Grenon v. The Queen, 2021 TCC 30 Tax TopicsGeneral ConceptsWindow Dressing
with a view to profit
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Ingenious Games LLP & Ors v Revenue and Customs, [2021] EWCA Civ 1180 Tax TopicsIncome Tax Act81-100Section 96
with all due dispatch
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Poirier v. The Queen, 2019 TCC 8 Tax TopicsExcise Tax Act281-300Section 297Subsection 297(1)
Express Gold Refining Ltd. v. Canada (National Revenue), 2020 FC 614 Tax TopicsExcise Tax Act221-240Section 229Subsection 229(1)
Iris Technologies Inc. v. Canada (National Revenue), 2020 FCA 117 Tax TopicsExcise Tax Act221-240Section 229Subsection 229(1)
Magren Holdings Ltd. v. The Queen, 2021 TCC 42 Tax TopicsIncome Tax Act181-200Section 185Subsection 185(1)
Dupuis v. Agence du revenu du Québec, 2021 QCCA 1061 Tax TopicsIncome Tax Act161-180Section 165Subsection 165(3)
with such modifications as are necessary
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Athletes 4 Athletes Foundation v. Canada (National Revenue), 2020 FCA 41 Tax TopicsOther Legislation/ConstitutionFederalFederal Courts RulesRule 318Rule 318(4)
workplace
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17 December 2013 Internal T.I. 2013-0510111I7 F - Automobile mise à la disposition d'un employé Tax TopicsIncome Tax Act1-20Section 6Subsection 6(1)(b)-(l)Paragraph 6(1)(k)
written separation agreement
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J.B. v. Agence du revenu du Québec, 2018 QCCQ 4200 Tax TopicsIncome Tax Act141-160Section 160Subsection 160(4)