Words and Phrases - A

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
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Table of Contents

about to (1)
absence (1)
absolute (1)
abusus (1)
accrue (1)
acquire (8)
activity (1)
addition (1)
address (1)
ADR (1)
advance (10)
affiliate (1)
after (1)
agency (2)
agent (2)
aggregate (1)
agree (5)
agreed (1)
agreement (7)
aircraft (1)
allowance (8)
ambulance (0)
ambulance (2)
amount (2)
an (1)
ancillary (1)
and (2)
annuity (1)
antique (1)
any (1)
anything (2)
appeal (1)
apply (4)
arises (1)
ascertain (1)
assembly (1)
assess (1)
asset (3)
assets (1)
au titre (1)
audit (1)
authorize (1)

Words and Phrases

about to
Full Title Topic
R. v. Cappell, 92 DTC 6591 (Ont CA) Tax Topics›Income Tax Act›221-240›Section 232›Subsection 232(3.1)
absence
Full Title Topic
8 December 2003 Internal T.I. 2003-0042537 F - CIEE & SRAS Tax Topics›Income Tax Act›121-130›Section 122.3›Subsection 122.3(1)
absolute
Full Title Topic
27 July 2004 Internal T.I. 2004-0079111I7 F - Actions privilégiées à terme Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Term Preferred Share›Paragraph (b)
abusus
Full Title Topic
Larose v. MNR, 92 DTC 2055, [1992] 2 CTC 2339, [1992] 1 CTC 2667 Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Disposition
accommodation party
Full Title Topic
29 November 2016 CTF Roundtable Q. 6, 2016-0669661C6 - 84.1 and the Poulin/Turgeon Case Tax Topics›Income Tax Act›241-260›Section 251›Subsection 251(1)›Paragraph 251(1)(c)
accountant
Full Title Topic
18 May 2004 External T.I. 2004-0069691E5 F - Incorporation des professionnels Tax Topics›Income Tax Act›21-40›Section 34
accounting fee
Full Title Topic
Armada Equipment Corporation v. The Queen, 2007 DTC 879, 2007 TCC 260 (Informal Procedure) Tax Topics›Income Tax Regulations›2000-3999›Regulation 2902
accounts payable
Full Title Topic
QEW 427 Dodge Chrysler (1991) Inc. v. Minister of Revenue (2000), 49 OR (3d) 776 (S CT J), aff'd (2002), 50 OR (3d) 460 (S Ct J, Div Ct), 2002 DTC 7228 Tax Topics›Other Legislation/Constitution›Ontario›Corporations Tax Act›Section 61
accrue
Full Title Topic
Tael One Partners Limited v. Morgan Stanley & Co International PLC, [2015] UKSC 12 Tax Topics›Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(3)
accumulation
Full Title Topic
Canada v. Resman Holdings Ltd., 2000 DTC 6350 (FCA) Tax Topics›Income Tax Act›61-80›Section 66.1›Subsection 66.1(6)›Canadian exploration expense›Paragraph (b)
acknowledgement
Full Title Topic
Harrison v. Canada (National Revenue), 2020 FC 772 Tax Topics›Income Tax Act›221-240›Section 222›Subsection 222(6)›Paragraph 222(6)(b)
acquiesced in
Full Title Topic
Cyrus C. Udell v. Minister of National Revenue, [1969] CTC 704, 70 DTC 6019 Tax Topics›Income Tax Act›161-180›Section 163›Subsection 163(2)
acquire
Full Title Topic
Canada v. General Motors of Canada Limited, [2009] GSTC 64, 2009 FCA 114 Tax Topics›Excise Tax Act›161-180›Section 169›Subsection 169(1)
Fortin & Moreau Inc. v. The Queen, 90 DTC 1450, [1990] 1 CTC 2583 (TCC) Tax Topics›General Concepts›Ownership
Kowdrysh v. The Queen, 2001 DTC 5221, 2001 FCA 34 Tax Topics›Income Tax Act›121-130›Section 127›Subsection 127(1)›Qualified Small Business Property
Canada v. Morin, 2006 DTC 6057, 2006 FCA 25 Tax Topics›Income Tax Act›1-20›Section 7›Subsection 7(1)›Paragraph 7(1)(a)
Regan M. Williams, Appellant v. Her Majesty the Queen, Respondent, 97 DTC 887, [1997] 2 CTC 2151 (TCC) Tax Topics›Income Tax Act›1-20›Section 7›Subsection 7(1)›Paragraph 7(1)(a)
GST New Memorandum 8.1, ITCs—General Eligibility Rules, May 2005 Tax Topics›Excise Tax Act›161-180›Section 169›Subsection 169(1)
31 July 2023 Internal T.I. 2021-0876331I7 - SR&ED ITC Recapture Rules Tax Topics›Income Tax Act›121-130›Section 127›Subsection 127(32)
Thye RRSP of James T. Grenon (552-53721) by its Trustee CIBC Trust Corporation v. Canada, 2025 FCA 129 Tax Topics›Income Tax Regulations›4000-5999›Regulation 4801
acquisition
Full Title Topic
Stantec Inc. v. The Queen, 2008 TCC 400 (Informal Procedure), aff'd 2009 FCA 285 Tax Topics›Excise Tax Act›181-200›Section 186›Subsection 186(2)
Côté-Létourneau v. The Queen, 2010 DTC 1116 [at at 3092], 2007 TCC 91 Tax Topics›Income Tax Act›81-100›Section 84.1›Subsection 84.1(2)›Paragraph 84.1(2)(a.1)
28 November 2001 Internal T.I. 2001-0091247 - Employer Stock Opt. & Section 116116(5) Tax Topics›Income Tax Act›111-120›Section 116›Subsection 116(5)
3 November 2023 APFF Financial Strategies and Instruments Roundtable Q. 2, 2023-0978631C6 F - CELIAPP - Autoconstruction d'une habitation - FHSA - Self-construction Tax Topics›Income Tax Act›141-160›Section 146.6›Subsection 146.6(1)›Qualifying Withdrawal›Paragraph (a)
acte ou formalité
Full Title Topic
Canada v. Csak, 2025 FCA 60 Tax Topics›Income Tax Act›141-160›Section 152›Subsection 152(4)›Paragraph 152(4)(a)›Subparagraph 152(4)(a)(ii)
active business revenue
Full Title Topic
Wolf v. The Queen, 2018 TCC 84, aff'd on evidentiary grounds 2019 FCA 283 Tax Topics›Treaties›Income Tax Conventions›Article 5
actively engaged on a regular and continuous basis
Full Title Topic
4 November 2011 Internal T.I. 2011-0413341I7 F - Bien agricole admissible Tax Topics›Income Tax Act›101-110›Section 110.6›Subsection 110.6(1)›Share of the Capital Stock of a Family Farm or Fishing Corporation›Paragraph (a)›Subparagraph (a)(i)
activity
Full Title Topic
15 September 2020 External T.I. 2020-0854471E5 - Pension Corporation - Renting Furnished Apartment Tax Topics›Income Tax Act›141-160›Section 149›Subsection 149(1)›Paragraph 149(1)(o.2)›Subparagraph 149(1)(o.2)(ii)›Clause 149(1)(o.2)(ii)(A)
actual lease charge
Full Title Topic
10 October 2024 APFF Roundtable Q. 10, 2024-1028911C6 F - Traitement fiscal du montant payé par un particulier en affaires pour mettre fin hâtivement à un contrat de location automobile Tax Topics›Income Tax Act›61-80›Section 67.3
actually disposed of
Full Title Topic
26 September 2025 Internal T.I. 2022-0923881I7 - Subsection 45(3) Election Tax Topics›Income Tax Act›41-60›Section 45›Subsection 45(3)
addition
Full Title Topic
18 May 2022 Internal T.I. 2018-0788761I7 F - Amortissement – Travaux sur un bien loué et F&T Tax Topics›Income Tax Regulations›0000-1999›Regulation 1102›Subsection 1102(5)
address
Full Title Topic
Rochus Geissel, as liquidator of RGEX GmbH v Finanzamt Neuss (Neuss Tax Office), C 374/16, [2017] BVC 58 (European Court of Justice, 5th Chamber) Tax Topics›Excise Tax Act›Regulations›New Harmonized Value-Added Tax System Regulations›Section 13›Subsection 13(1)
adjudicate
Full Title Topic
Chao v. The Queen, 2018 TCC 202 (Informal Procedure) Tax Topics›Other Legislation/Constitution›Federal›Tax Court of Canada Rules (General Procedure)›Section 172›Subsection 172(1)
administrative service
Full Title Topic
SLFI Group v. Canada, 2019 FCA 217 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Financial Service›Paragraph (q)
ADR
Full Title Topic
11 May 2005 Roundtable, 2005-0118691C6 F - Certificat américain d'actions étrangères Tax Topics›Income Tax Act›181-200›Section 181.2›Subsection 181.2(4)›Paragraph 181.2(4)(a)
advance
Full Title Topic
Oerlikon Aérospatiale Inc. v. R., 99 DTC 5318, [1999] 4 CTC 358 (FCA) Tax Topics›Income Tax Act›181-200›Section 181.2›Subsection 181.2(3)
Federated Cooperatives Ltd. v. The Queen, 2001 FCA 217, 2001 DTC 5414 Tax Topics›Income Tax Act›181-200›Section 181.2›Subsection 181.2(4)
TransCanada Pipelines Ltd. v. Minister of Revenue (1992), 62 O.A.C. 105 Tax Topics›Income Tax Act›181-200›Section 181.2›Subsection 181.2(4)
13 January 2012 Internal T.I. 2011-0414111I7 F - Deemed Interest Incomes - Exception 17(8) Tax Topics›Income Tax Act›1-20›Section 17›Subsection 17(8)›Paragraph 17(8)(a)›Subparagraph 17(8)(a)(ii)
26 April 2016 Internal T.I. 2015-0623571I7 - one-time salary transition payment Tax Topics›Income Tax Act›1-20›Section 5›Subsection 5(1)
21 September 2007 External T.I. 2007-0229191E5 F - Agent de voyages & impôt de la partie I.3 Tax Topics›Income Tax Act›181-200›Section 181.2›Subsection 181.2(3)›Paragraph 181.2(3)(c)
11 May 2005 Roundtable, 2005-0118731C6 F - Contrat avec une société d'affacturage Tax Topics›Income Tax Act›181-200›Section 181.2›Subsection 181.2(3)›Paragraph 181.2(3)(f)
15 April 2003 Internal T.I. 2002-0176687 F - IMPOT DES GRANDES SOCIETES AVANCES Tax Topics›Income Tax Act›181-200›Section 181.2›Subsection 181.2(3)›Paragraph 181.2(3)(b)
22 October 2001 External T.I. 2001-0070715 F - ALLOCATIONS AUTOMOBILES Tax Topics›Income Tax Act›1-20›Section 6›Subsection 6(1)›(b)-(l)›Paragraph 6(1)(b)
17 March 2000 APFF Roundtable Q. 11, 2000-0008260 F - DEDUCTION POUR PLACEMENTS Tax Topics›Income Tax Act›181-200›Section 181.2›Subsection 181.2(4)›Paragraph 181.2(4)(b)
adventure in the nature of trade
Full Title Topic
MNR v. Taylor, 56 DTC 1125, [1956] CTC 189 (Ex Ct) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Business
MNR v. Mandelbaum, 62 DTC 1093 (Ex Ct) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Business
Happy Valley Farms Ltd. v. The Queen, 86 DTC 6421, [1986] 2 CTC 259 (FCTD) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Business
Quirinus C. Van Dongen v. Her Majesty The Queen, 90 DTC 6633, [1991] 1 CTC 86 (FCTD) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Business
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›241-260›Section 248›Subsection 248(1)›Business
Wisdom v. Chamberlain (1968), 45 TC 92 (C.A.) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Business
Minister of National Revenue v. Freud, 68 DTC 5279, [1968] CTC 438, [1969] SCR 75 Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Inventory
MNR v. Taylor, 56 DTC 1125, [1956] CTC 189 (Ex Ct) Tax Topics›Income Tax Act›1-20›Section 9›Capital Gain vs. Profit›Commodities, and commodities futures and derivatives
Edwards v. Bairstow & Harrison, (1955), 36 TC 207, [1955] UKHL TC (HL) Tax Topics›Income Tax Act›1-20›Section 9›Capital Gain vs. Profit›Machinery and Equipment
Sandnes v. The Queen, 2004 DTC 2466, 2004 TCC 244 Tax Topics›Income Tax Act›1-20›Section 9›Capital Gain vs. Profit›Shares
Hawa v. The Queen, 2007 DTC 28, 2006 TCC 612 (Informal Procedure) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Business
advertising
Full Title Topic
8 December 2022 GST/HST Interpretation 222719 - Supplies of digital marketing services made to a non-resident Tax Topics›Excise Tax Act›Schedules›Schedule VI›Part V›Section 8
advisory service
Full Title Topic
8 December 2022 GST/HST Interpretation 222719 - Supplies of digital marketing services made to a non-resident Tax Topics›Excise Tax Act›Schedules›Schedule VI›Part V›Section 7
GST/HST Memorandum 3-3-6-1, Place of Supply in a Province – Personal Services, Services in Relation to Property and Telecommunication Services, April 2026 Tax Topics›Excise Tax Act›Regulations›New Harmonized Value-Added Tax System Regulations›Section 17
affiliate
Full Title Topic
28 June 1999 External T.I. 9912585 F - ALLOCATION DE RETRAITE Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Retiring Allowance
after
Full Title Topic
7 October 2021 APFF Financial Strategies and Instruments Roundtable Q. 3, 2021-0896031C6 F - Règles sur les pertes apparentes Tax Topics›Income Tax Act›41-60›Section 54›Superficial Loss
agency
Full Title Topic
Enterprise Foundry (N.B.) Ltd. v. MNR, 64 DTC 660 (TAB) Tax Topics›Income Tax Regulations›0000-1999›Regulation 400›Subsection 400(2)
Anand v. The Queen, 2019 TCC 119 Tax Topics›General Concepts›Agency
agent
Full Title Topic
Kinguk Trawl Inc. v. Canada, 2003 DTC 5168, 2003 FCA 85 Tax Topics›Income Tax Act›201-220›Section 212›Subsection 212(1)›(a)-(c)›Clause 212(1)(b)(iii)(E)
29 November 2011 November CTF Roundtable, 2011-0426561C6 - Public Warehouse: PIA Tax Topics›Income Tax Regulations›0000-1999›Regulation 400›Subsection 400(2)
aggregate
Full Title Topic
Airtel Communications Ltd. v. The Queen, [1991] 1 CTC 514 (NBQB) Tax Topics›Income Tax Act›241-260›Section 257
agree
Full Title Topic
R. v. Kakfwi, 99 DTC 5639, [1999] 4 CTC 264 (FCA) Tax Topics›Other Legislation/Constitution›Federal›Indian Act›Section 90
McAnulty v. The Queen, 2001 DTC 942 (TCC) Tax Topics›Income Tax Act›101-110›Section 110›Subsection 110(1)›Paragraph 110(1)(d)
Hovasse v. The Queen, 2011 DTC 1115 [at at 622], 2011 TCC 143 (Informal Procedure) Tax Topics›Income Tax Act›41-60›Section 56.1›Subsection 56.1(4)›Support Amount
Mansfield v. The Queen, 83 DTC 5136, [1983] CTC 97 (FCTD), aff'd 84 DTC 6535, [1984] CTC 547 (FCA) Tax Topics›Income Tax Act›1-20›Section 7›Subsection 7(1)›Paragraph 7(1)(a)
Transalta Corporation v. The Queen, 2012 DTC 1106 [at at 3044], 2012 TCC 86 Tax Topics›Income Tax Act›1-20›Section 7›Subsection 7(3)›Paragraph 7(3)(b)
agreed
Full Title Topic
Aylward v. The Queen, 87 DTC 1097 (TCC) Tax Topics›Income Tax Act›1-20›Section 7›Subsection 7(3)›Paragraph 7(3)(a)
agreeing province
Full Title Topic
24 September 2020 Internal T.I. 2020-0841041I7 - Normal reassessment period - provincial tax Tax Topics›Income Tax Act›141-160›Section 152›Subsection 152(4)
agreement
Full Title Topic
R. v. Kakfwi, 99 DTC 5639, [1999] 4 CTC 264 (FCA) Tax Topics›Other Legislation/Constitution›Federal›Indian Act›Section 90
McAnulty v. The Queen, 2001 DTC 942 (TCC) Tax Topics›Income Tax Act›101-110›Section 110›Subsection 110(1)›Paragraph 110(1)(d)
Hovasse v. The Queen, 2011 DTC 1115 [at at 622], 2011 TCC 143 (Informal Procedure) Tax Topics›Income Tax Act›41-60›Section 56.1›Subsection 56.1(4)›Support Amount
Mansfield v. The Queen, 83 DTC 5136, [1983] CTC 97 (FCTD), aff'd 84 DTC 6535, [1984] CTC 547 (FCA) Tax Topics›Income Tax Act›1-20›Section 7›Subsection 7(1)›Paragraph 7(1)(a)
Transalta Corporation v. The Queen, 2012 DTC 1106 [at at 3044], 2012 TCC 86 Tax Topics›Income Tax Act›1-20›Section 7›Subsection 7(3)›Paragraph 7(3)(b)
19 September 2016 Internal T.I. 2016-0641841I7 - Employee stock option rules Tax Topics›Income Tax Act›1-20›Section 7›Subsection 7(3)›Paragraph 7(3)(b)
16 November 2001 Internal T.I. 2001-0095617 F - ACCORD ECRIT RETROACTIF GARDE D'ENFANTS Tax Topics›Income Tax Act›41-60›Section 56.1›Subsection 56.1(4)›Support Amount
agricultural organization
Full Title Topic
12 October 2007 External T.I. 2007-0252941E5 F - OSBL et organisation agricole Tax Topics›Income Tax Act›141-160›Section 149›Subsection 149(1)›Paragraph 149(1)(e)
air rights
Full Title Topic
GST/HST Memorandum 19.5 "Land and Associated Real Property" October 2001 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Real Property
aircraft
Full Title Topic
11 March 2016 External T.I. 2016-0633111E5 - CCA Class of a drone Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 9
alienation
Full Title Topic
84 C.R. - Q. 40 Tax Topics›Treaties›Income Tax Conventions›Article 13
15 October 1997 External T.I. 9713855 - ARTICLE XIII CANADA-ISRAEL TAX TREATY Tax Topics›Treaties›Income Tax Conventions›Article 13
allocation
Full Title Topic
Civil Service Co-Operative Credit Society Ltd. v. The Queen, 2001 DTC 790 (TCC) Tax Topics›Income Tax Act›131-140›Section 137.1›Subsection 137.1(10)
allowable capital loss
Full Title Topic
27 October 1998 Internal T.I. 9826337 F - SOCIÉTÉ DE PLACEMENT À CAPITAL VARIABLE Tax Topics›Income Tax Act›121-130›Section 130›Subsection 130(3)›Paragraph 130(3)(b)
allowance
Full Title Topic
P-075R, 6 July 2004 "Allowances and Reimbursements" Tax Topics›Excise Tax Act›161-180›Section 175›Subsection 175(1)
ExxonMobil Canada Ltd. v. Canada, 2010 FCA 1 Tax Topics›Excise Tax Act›161-180›Section 174›Paragraph 174(a)›Subparagraph 174(a)(iv)
The Queen v. Côté, 99 DTC 5788, 1999 CanLII 8469 (FC) (FCTD) Tax Topics›Income Tax Act›1-20›Section 6›Subsection 6(1)›(b)-(l)›Paragraph 6(1)(b)
7 April 2015 External T.I. 2014-0552731E5 F - Apportez vos appareils personnels / BYOD Tax Topics›Income Tax Act›1-20›Section 6›Subsection 6(1)›(b)-(l)›Paragraph 6(1)(b)
S2-F3-C2 - Benefits and Allowances Received from Employment Tax Topics›Income Tax Act›1-20›Section 6›Subsection 6(1)›(b)-(l)›Paragraph 6(1)(b)
15 November 2016 Internal T.I. 2015-0577201I7 F - Employés du transport Tax Topics›Income Tax Act›1-20›Section 6›Subsection 6(1)›(b)-(l)›Paragraph 6(1)(b)›Subparagraph 6(1)(b)(vii)
14 February 2002 Internal T.I. 2001-0107757 F - PENSION ALIMENTAIRE POUR ENFANTS Tax Topics›Income Tax Act›41-60›Section 56.1›Subsection 56.1(4)›Support Amount
15 June 2000 Internal T.I. 2000-0024427 F - PENSION ALIMENTAIRE - ALLOCATION Tax Topics›Income Tax Act›41-60›Section 56.1›Subsection 56.1(4)›Support Amount
alteration
Full Title Topic
Hillier v. The Queen, 2000 DTC 2145 (TCC) (Informal Procedure) Tax Topics›Income Tax Act›111-120›Section 118.2›Subsection 118.2(2)›Paragraph 118.2(2)(l.2)
amalgamation
Full Title Topic
Envision Credit Union v. Canada, 2013 DTC 5144 [at at 6275], 2013 SCC 48, [2013] 3 SCR 191 Tax Topics›Income Tax Act›81-100›Section 87›Subsection 87(1)
ambulance
Full Title Topic
27 April 2018 Ruling 185888 Tax Topics›Excise Tax Act›Schedules›Schedule VI›Part VII›Section 15
American Depositary Receipt
Full Title Topic
11 May 2005 Roundtable, 2005-0118691C6 F - Certificat américain d'actions étrangères Tax Topics›Income Tax Act›181-200›Section 181.2›Subsection 181.2(4)›Paragraph 181.2(4)(a)
amount
Full Title Topic
Johnson v. The Queen, 2010 DTC 1213 [at at 3568], 2010 TCC 321 (Informal Procedure) Tax Topics›Income Tax Act›111-120›Section 118.2›Subsection 118.2(2)›Paragraph 118.2(2)(g)
MNR v. Ontario Paper Co. Ltd., 58 DTC 1046, [1958] CTC 71 (Ex Ct), briefly aff'd 59 DTC 1327 (SCC) Tax Topics›Statutory Interpretation›Interpretation Act›Subsection 33(2)
amount payable
Full Title Topic
4 June 2025 External T.I. 2024-1039701E5 - Subparagraph 212.3(7) and Part XIII Tax Topics›Income Tax Act›201-220›Section 212.3›Subsection 212.3(7)›Paragraph 212.3(7)(d)
an
Full Title Topic
Hale v. The Queen, 90 DTC 6481, [1990] 2 CTC 247 (FCTD), aff'd 92 DTC 6473 (FCA) Tax Topics›Treaties›Income Tax Conventions›Article 15
ancillary
Full Title Topic
2011 Ruling 2010-0376801R3 - FIT Program (solar): revenue, Tax Topics›Income Tax Act›121-130›Section 122.1›Subsection 122.1(1)›Real or Immovable Property›Paragraph (b)
and
Full Title Topic
Radage v. The Queen, 96 DTC 1615, [1996] 3 CTC 2510 (TCC) (Informal Procedure) Tax Topics›Income Tax Act›111-120›Section 118.4›Subsection 118.4(1)
Crawford v. The Queen, 2002 DTC 1883 (TCC) (Informal Procedure), aff'd sub nom. Renko Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(g)
annuity
Full Title Topic
14 May 2019 CLHIA Roundtable Q. 14, 2019-0799191C6 - CLHIA Q. 14 - IPPs and pension splitting Tax Topics›Income Tax Act›111-120›Section 118›Subsection 118(7)›Pension Income›Paragraph (a)›Subparagraph (a)(i)
antique
Full Title Topic
Roger Dubois Inc. v. The Queen, 2014 DTC 1094 [at 3167], 2013 TCC 409, briefly aff'd 2015 CAF 235 Tax Topics›Income Tax Regulations›0000-1999›Regulation 1102›Subsection 1102(1)›Paragraph 1102(1)(e)
any
Full Title Topic
Lamont Management Ltd. v. The Queen, 2000 DTC 6256 (FCA) Tax Topics›Income Tax Act›41-60›Section 55›Subsection 55(2)
any kind whatever
Full Title Topic
Pezzelato v. The Queen, 96 DTC 1285 (TCC) Tax Topics›Income Tax Act›1-20›Section 6›Subsection 6(1)›Paragraph 6(1)(a)
anything
Full Title Topic
0808414 B.C. Ltd. v. The King, 2024 TCC 99, aff'd 2025 FCA 193 Tax Topics›Income Tax Act›61-80›Section 69›Subsection 69(1)›Paragraph 69(1)(b)
28 October 1999 Internal T.I. 9913290 F - APPLICATION DE LA LOI Tax Topics›Income Tax Act›61-80›Section 69›Subsection 69(1)›Paragraph 69(1)(b)
apparent contract
Full Title Topic
5 April 2013 External T.I. 2012-0471151E5 F - Binding Agreement Tax Topics›Income Tax Act›1-20›Section 9›Computation of Profit
appeal
Full Title Topic
Canada (Minister of Citizenship and Immigration) v. Vavilov, 2019 SCC 65, [2019] 4 SCR 653 Tax Topics›Statutory Interpretation›Consistency
appear in person
Full Title Topic
Masa Sushi Japanese Restaurant Inc. v. The Queen, 2017 TCC 239 Tax Topics›Other Legislation/Constitution›Federal›Tax Court of Canada Rules (General Procedure)›Section 30›Subsection 30(2)
applicable
Full Title Topic
17 November 2005 External T.I. 2005-0118181E5 F - Signification "was applicable" vs "s'est appliqué" Tax Topics›Income Tax Act›101-110›Section 107›Subsection 107(4.1)›Paragraph 107(4.1)(b)
apply
Full Title Topic
Collins & Aikman Products Co. v. The Queen, 2009 DTC 1179 [at at 958], 2009 TCC 299, aff'd 2010 DTC 5164 [at 7293], 2010 FCA 251 Tax Topics›Income Tax Act›241-260›Section 245›Subsection 245(4)
Canada v. Cascades Inc., 2009 DTC 6122, 2009 FCA 135 Tax Topics›Income Tax Act›21-40›Section 40›Subsection 40(3.5)›Paragraph 40(3.5)(c)
7 October 2011 Roundtable, 2011-0412121C6 F - Interaction between S. 84.1 and S. 85(2.1) Tax Topics›Income Tax Act›81-100›Section 85›Subsection 85(2.1)
14 March 2003 Internal T.I. 2003-0182977 F - 40(3.5)(c) Tax Topics›Income Tax Act›21-40›Section 40›Subsection 40(3.5)›Paragraph 40(3.5)(c)
appropriate
Full Title Topic
Penny v. The Queen, 95 DTC 5083, [1995] 1 CTC 114 (FCTD) Tax Topics›Income Tax Act›1-20›Section 15›Subsection 15(1)
Société générale valeurs mobilières inc. v. The Queen, 2016 TCC 131, aff'd 2017 FCA 3 Tax Topics›Treaties›Income Tax Conventions›Article 24
appropriate advance
Full Title Topic
ADP Canada Co.(Canadian Automatic Data Processing Services Ltd.) v. Canada, 2009 DTC 5091, 2009 FCA 117 Tax Topics›Income Tax Act›181-200›Section 181.2›Subsection 181.2(3)›Paragraph 181.2(3)(c)
arises
Full Title Topic
13 September 2012 Internal T.I. 2012-0442671I7 F - Dédommagement pour la perte de bénéfices Tax Topics›Income Tax Act›1-20›Section 6›(1.1)-(23)›Subsection 6(3)
arrangement
Full Title Topic
Davidson v. R., 99 DTC 933, [1999] 3 CTC 2159 (TCC) Tax Topics›Income Tax Act›1-20›Section 15›(1.1)-(9)›Subsection 15(2.4)›Paragraph 15(2.4)(f)
Deckelbaum v. MNR, 82 DTC 1636, [1982] CTC 2659 (T.R.B.) Tax Topics›Income Tax Act›1-20›Section 15›(1.1)-(9)›Subsection 15(2.4)
Apple Fields Ltd. v. New Zealand Apple and Pear Marketing Board, [1991] 2 WLR 129 (PC) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Term Preferred Share
Newton v. Commissioner of Taxation of the Commonwealth of Australia, [1958] A.C. 450 (PC) Tax Topics›Income Tax Act›241-260›Section 260›Subsection 260(1)›Securities Lending Arrangement
Re Assaly and Minister of Revenue (1986), 56 OR (2d) 30 (HCJ) Tax Topics›Other Legislation/Constitution›Ontario›Land Transfer Tax Act›Subsection 1(1)›Value of the Consideration
30 September 1992 T.I. (Tax Window, No. 24, p. 18, ¶2180) Tax Topics›Income Tax Act›81-100›Section 96›Subsection 96(2.4)›Paragraph 96(2.4)(d)
10 October 2014 APFF Roundtable Q. 19, 2014-0538041C6 F - 2014 APFF Roundtable, Q. 19 - Stock dividend Tax Topics›Income Tax Regulations›6000-7999›Regulation 6205›Subsection 6205(2)
Cameco Corporation v. The Queen, 2018 TCC 195, aff'd 2020 FCA 112 Tax Topics›Income Tax Act›241-260›Section 247›New›Subsection 247(1)›Transaction
5 October 2012 Roundtable, 2012-0454021C6 F - Expiration d'un arrangement Tax Topics›Income Tax Regulations›6000-7999›Regulation 6205›Subsection 6205(2)
Canada v. Canadian Pacific Ltd., 2002 DTC 6742, [2002] 3 F.C. 170, 2002 FCA 98 Tax Topics›Income Tax Act›241-260›Section 245›(1)-(3)›Subsection 245(1)›Transaction
29 May 2008 External T.I. 2007-0262591E5 F - Remboursement de sommes versées par erreur Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(n)
arrangement or transaction
Full Title Topic
Michael N. Kandev, John J. Lennard, "Interpreting the Expression 'Arrangement or Transaction' in the Principal Purpose Test of the MLI", International Tax (Wolters Kluwer CCH), June 2019, No. 106, p. 1 Tax Topics›Treaties›Multilateral Instrument›Article 7›Article 7(1)
arranging for
Full Title Topic
GST/HST Technical Information Bulletin B-105 February 2011 "Changes to the Definition of Financial Service" Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Financial Service›Paragraph (l)
Canada v. Canadian Medical Protective Association, 2009 FCA 115, [2009] G.S.T.C. 65 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Financial Service›Paragraph (l)
Canadian Imperial Bank of Commerce v. The Queen, 2018 TCC 109, rev'd 2021 FCA 10 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Financial Service›Paragraph (l)
Zomaron Inc. v. The Queen, 2020 TCC 35 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Financial Service›Paragraph (r.4)
Zomaron Inc. v. The Queen, 2020 TCC 35 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Financial Service›Paragraph (l)
artificial
Full Title Topic
Axelrod v. The King, 2022 TCC 157 (Informal Procedure) Tax Topics›Excise Tax Act›Schedules›Schedule VI›Part II›Section 11
as a consequence of
Full Title Topic
Attorney General of Canada v. Hoefele, 95 DTC 5602, [1996] 1 CTC 131 (FCA) Tax Topics›Income Tax Act›61-80›Section 80.4›Subsection 80.4(1)
Bank of Nova Scotia v. Canada, 2024 FCA 192, leave granted 22 May 2025 (41643) Tax Topics›Statutory Interpretation›French and English Version
ascertain
Full Title Topic
Burnet v. Minister of National Revenue, 98 DTC 6205, [1999] 3 CTC 60 (FCA) Tax Topics›Income Tax Act›141-160›Section 152›(1)-(3.1)›Subsection 152(1.1)
ascertainable
Full Title Topic
Merchant v. The Queen, 84 DTC 6215, [1984] CTC 253 (FCTD) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Office
Rockport Developments Inc. v. The Queen, 2009 TCC 180 Tax Topics›Excise Tax Act›161-180›Section 168›Subsection 168(6)
Canada (National Revenue) v. Shopify Inc., 2025 FC 968 Tax Topics›Income Tax Act›221-240›Section 231.2›Subsection 231.2(3)
assembly
Full Title Topic
10 January 2014 Internal T.I. 2013-0505911I7 - Meaning of "assembly project" in Brazil Convention Tax Topics›Treaties›Income Tax Conventions›Article 5
assess
Full Title Topic
Optical Recording Corp. v. The Queen, 86 DTC 6465, [1986] 2 CTC 325 (FCTD), aff'd 87 DTC 5248, [1987] 1 CTC 417 Tax Topics›Income Tax Act›141-160›Section 152›Subsection 152(4)
assessment
Full Title Topic
Canada v. Anchor Pointe Energy Ltd., 2007 DTC 5379, 2007 FCA 188 Tax Topics›General Concepts›Onus
Civil Service Co-Operative Credit Society Ltd. v. The Queen, 2001 DTC 790 (TCC) Tax Topics›Income Tax Act›131-140›Section 137.1›Subsection 137.1(10)
The Queen v. Consumers' Gas Co. Ltd., 87 DTC 5008, [1987] 1 CTC 79 (FCA) Tax Topics›Income Tax Act›141-160›Section 152›(1)-(3.1)›Subsection 152(1)
Okalta Oils Ltd. v. Minister of National Revenue, 55 DTC 1176, [1955] CTC 271, [1955] SCR 824 Tax Topics›Income Tax Act›161-180›Section 169
Beggs v. The Queen, 2016 TCC 11 (Informal Procedure) Tax Topics›Income Tax Act›161-180›Section 169›Subsection 169(1)
Canada v. 984274 Alberta Inc., 2020 FCA 125 Tax Topics›Income Tax Act›161-180›Section 164›Subsection 164(1)
Pure Spring Co. Ltd. v. MNR, 2 DTC 844 (Ex. Ct.) Tax Topics›Income Tax Act›161-180›Section 165›Subsection 165(1)
Dow Chemical Canada ULC v. Canada, 2024 SCC 23 Tax Topics›Income Tax Act›141-160›Section 152›(1)-(3.1)›Subsection 152(1)
Iris Technologies Inc. v. Canada, 2024 SCC 24 Tax Topics›Excise Tax Act›281-300›Section 296›Subsection 296(1)
asset
Full Title Topic
2 November 2023 APFF Roundtable Q. 3, 2023-0984441C6 F - Qualified small business corporation share - meaning of "all or substantially all" and "asset" Tax Topics›Income Tax Act›101-110›Section 110.6›Subsection 110.6(1)›Qualified Small Business Corporation Share›Paragraph (d)
7 November 2001 External T.I. 2001-0103805 F - SENS D'ACTIFS Tax Topics›Income Tax Act›61-80›Section 61.3›Subsection 61.3(1)›Paragraph 61.3(1)(b)
2 October 2000 External T.I. 2000-0015825 F - ACTIFS AUX FINS DE LA LOI Tax Topics›Income Tax Act›101-110›Section 110.6›Subsection 110.6(1)›Qualified Small Business Corporation Share›Paragraph (c)
asset management
Full Title Topic
Canadian Imperial Bank of Commerce v. The Queen, 2018 TCC 109, rev'd 2021 FCA 10 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Asset Management Service
assets
Full Title Topic
Industrial Development Bank v. Valley Dairy Ltd., 53 DTC 1027, [1953] CTC 132 (Ont. S.C.) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Property
assistance
Full Title Topic
The Queen v. CCLC Technologies Inc., 96 DTC 6527, [1996] 3 CTC 246 (FCA) Tax Topics›Income Tax Act›1-20›Section 12›Subsection 12(1)›(e)-(x)›Paragraph 12(1)(x)›Subparagraph 12(1)(x)(iv)
Consumers' Gas Co. Ltd. v. The Queen, 86 DTC 6132, [1986] 1 CTC 380 (FCTD), aff'd 87 DTC 5008, [1987] 1 CTC 79 (FCA) Tax Topics›Income Tax Act›1-20›Section 13›(1)-(16)›Subsection 13(7.1)
The Queen v. Consumers' Gas Co. Ltd., 87 DTC 5008, [1987] 1 CTC 79 (FCA) Tax Topics›Income Tax Act›1-20›Section 13›(1)-(16)›Subsection 13(7.1)
association
Full Title Topic
L.I.U.N.A. Local 527 Members' Training Trust Fund v. The Queen, 92 DTC 2365 (TCC) Tax Topics›Income Tax Act›141-160›Section 149›Subsection 149(1)›Paragraph 149(1)(l)
at any time
Full Title Topic
Rémillard v. The Queen, 2011 DTC 1286 [at at 1617], 2011 TCC 327 Tax Topics›Income Tax Act›141-160›Section 152›Subsection 152(4)›Paragraph 152(4)(a)›Subparagraph 152(4)(a)(ii)
Canada v. Agazarian, 2004 DTC 6366, 2004 FCA 32 Tax Topics›Income Tax Act›141-160›Section 152›Subsection 152(4)›Paragraph 152(4)(b)
Barker v Baxendale Walker Solicitors (a firm) & Anor, [2017] EWCA Civ 2056 Tax Topics›General Concepts›Negligence, Fiduciary Duty and Fault
at that time
Full Title Topic
18 December 2017 External T.I. 2017-0720731E5 F - Eligible dividend designation Tax Topics›Income Tax Act›81-100›Section 89›Subsection 89(14)
at the time the property was acquired
Full Title Topic
17 December 1998 External T.I. 9829565 F - ÉMISSION D'ACTION - 4900(12) Tax Topics›Income Tax Regulations›4000-5999›Regulation 4900›Subsection 4900(6)
attendance
Full Title Topic
Cleveland v. The Queen, 2003 DTC 2199, 2004 TCC 34 (Informal Procedure) Tax Topics›Income Tax Act›1-20›Section 18.5›Subsection 18.5(1)
attendant care
Full Title Topic
Zaffino v. The Queen, 2007 DTC 1178, 2007 TCC 388 (Informal Procedure) Tax Topics›Income Tax Act›111-120›Section 118.2›Subsection 118.2(2)›Paragraph 118.2(2)(b.1)
attributable
Full Title Topic
Société générale valeurs mobilières inc. v. The Queen, 2016 TCC 131, aff'd 2017 FCA 3 Tax Topics›Treaties›Income Tax Conventions›Article 24
au titre
Full Title Topic
Transocean Offshore Ltd. v. Canada, 2005 DTC 5201, 2005 FCA 104 Tax Topics›Income Tax Act›201-220›Section 212›Subsection 212(1)
audit
Full Title Topic
Canada (National Revenue) v. Cameco Corporation, 2019 FCA 67 Tax Topics›Income Tax Act›221-240›Section 231.1›Subsection 231.1(1)›Paragraph 231.1(1)(a)
authorize
Full Title Topic
The Queen v. Boubard, 2008 DTC 3015, aff'd 2009 DTC 5651, 2008 FCA 392 Tax Topics›Other Legislation/Constitution›Federal›Indian Act›Section 87