Words and Phrases - C

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

cafeteria (1)
capital (2)
care (1)
carrier (2)
carry on (5)
cash (1)
chief (1)
class (1)
clergy (1)
co-debtor (1)
college (1)
commodity (1)
commute (1)
company (1)
complaint (1)
complex (1)
confer (2)
consume (1)
contract (1)
control (7)
cost (20)
county (1)
coupon (1)
course (4)
credit (8)
credited (1)
currency (2)

Words and Phrases

cafeteria
Full Title Topic
GST/HST Memorandum 20-5 “School Cafeterias, University and Public College Meal Plans, and Food Service Providers” December 2019 Tax Topics›Excise Tax Act›Schedules›Schedule V›Part III›Section 12
capital
Full Title Topic
13 August 2002 External T.I. 2002-0143255 F - Par. 70(6)(b) Tax Topics›Income Tax Act›61-80›Section 70›Subsection 70(6)›Paragraph 70(6)(b)
14 December 2023 External T.I. 2019-0820291E5 - Meaning of "Capital" Tax Topics›Treaties›Income Tax Conventions›Article 10
capital distribution
Full Title Topic
1 November 2000 Internal T.I. 2000-0043847 F - Distribution par fiducie non résidente Tax Topics›Income Tax Act›101-110›Section 104›Subsection 104(13)
care
Full Title Topic
2 June 2010 External T.I. 2009-0343381E5 F - Frais de préposé aux soins Tax Topics›Income Tax Act›111-120›Section 118.2›Subsection 118.2(2)›Paragraph 118.2(2)(b)
carried on business
Full Title Topic
Timmins v. R., 99 DTC 5494, [1999] 2 CTC 133 (FCA) Tax Topics›Income Tax Act›121-130›Section 122.3›Subsection 122.3(1)
20 July 2004 External T.I. 2004-0062031E5 F - Actif utilisé dans entreprise exploitée activement Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Business
carrier
Full Title Topic
Montecristo Jewellers Inc. v. The Queen, 2019 TCC 31, aff'd 2020 FCA 12 Tax Topics›Excise Tax Act›Schedules›Schedule VI›Part V›Section 12›Paragraph 12(a)
20 June 2024 GST/HST Ruling 247341 - Delivery services provided through […][the Platform] Tax Topics›Excise Tax Act›Schedules›Schedule VI›Part VII›Section 11
carry on
Full Title Topic
Bailey v. MNR, 90 DTC 1321, [1990] 1 CTC 2450 (TCC) Tax Topics›Income Tax Act›1-20›Section 10›Subsection 10(1)
Thiel v. Federal Commissioner of Taxation, 90 A.TC 4717 (HC of A.) Tax Topics›Treaties›Income Tax Conventions›Article 3
5 October 2018 APFF Roundtable Q. 17, 2018-0768881C6 F - entreprise exploitée activement – revenu de location Tax Topics›Income Tax Act›121-130›Section 125›Subsection 125(7)›Active Business Carried On by a Corporation
7 October 2022 APFF Financial Strategies and Instruments Roundtable Q. 5, 2022-0936301C6 F - Guarantee fee Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Business
19 October 2023 Internal T.I. 2020-0856851I7 - Ordinary Course of Business Tax Topics›Income Tax Act›241-260›Section 258›Subsection 258(4)›Paragraph 258(4)(a)
carrying on business
Full Title Topic
Friesen v. Canada, 95 DTC 5551, [1995] 3 SCR 103 Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Business
cash
Full Title Topic
5 February 1990 TI 5-9434 [bank deposits as cash] Tax Topics›Income Tax Act›101-110›Section 108›Subsection 108(2)›Paragraph 108(2)(b)
cash on deposit
Full Title Topic
Air Canada v. Min. of Fin. for B.C., [1981] 2 WWR 97 (BCCA) Tax Topics›Income Tax Act›201-220›Section 204›Qualified Investment›Paragraph (a)
central management and control
Full Title Topic
Bywater Investments Ltd. v Commissioner of Taxation; Hua Wang Bank Berhad v Commissioner of Taxation, [2016] HCA 45 Tax Topics›Income Tax Act›1-20›Section 2›Subsection 2(1)
chief
Full Title Topic
Stackhouse v. Canada, 2025 FCA 175 Tax Topics›Income Tax Act›21-40›Section 31›Subsection 31(1)
chronic care
Full Title Topic
24 July 2019 GST/HST Ruling 162099 - 83% Public Service Body rebate eligibility Tax Topics›Excise Tax Act›241-260›Section 259›Subsection 259(1)›Facility Supply
chronic respiratory ailment
Full Title Topic
24 June 2004 Internal T.I. 2004-0065301I7 F - Frais médicaux - purificateur d'air Tax Topics›Income Tax Regulations›4000-5999›Regulation 5700›Section 5700›Paragraph 5700(c.1)
class
Full Title Topic
7 October 1999 APFF Roundtable Q. 8, 9920960 F - CATÉGORIE DE BÉNÉFICIAIRES Tax Topics›Income Tax Act›101-110›Section 104›Subsection 104(2)
class of beneficiaries
Full Title Topic
7 October 1999 APFF Roundtable Q. 8, 9920960 F - CATÉGORIE DE BÉNÉFICIAIRES Tax Topics›Income Tax Act›101-110›Section 104›Subsection 104(2)
class of units
Full Title Topic
12 February 2003 External T.I. 2002-0167545 - MFT - Units Issued in Series Tax Topics›Income Tax Regulations›4000-5999›Regulation 4801›Paragraph 4801(b)
clergy
Full Title Topic
Kraft v. Minister of National Revenue, 99 DTC 693, [1999] 3 CTC 2185 (TCC) Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(c)
co-debtor
Full Title Topic
Nelson v. The Queen, 2017 TCC 178 (Informal Procedure) Tax Topics›Income Tax Act›141-160›Section 160›Subsection 160(1)
cohabit in a conjugal relationship
Full Title Topic
14 June 2007 External T.I. 2006-0198341E5 F - L'EXPRESSION "VIT DANS UNE RELATION CONJUGALE" Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Common-Law Partner
collective investment vehicle
Full Title Topic
Guidance on the Canada-U.S. Enhanced Tax Information Exchange Agreement 20 July 2020 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Investment Limited Partnership
college
Full Title Topic
SAE Education Ltd v. Revenue and Customs Commissioners, [2017] EWCA Civ 1116 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›University
combination
Full Title Topic
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)
commercially saleable
Full Title Topic
Brown v. The Queen, 2001 DTC 1094 (TCC), aff'd supra 2003 DTC 5298 (FCA) Tax Topics›Income Tax Act›1-20›Section 13›(21.1)-(37)›Subsection 13(27)›Paragraph 13(27)(d)
commission
Full Title Topic
Consumers' Gas Co. v. MNR, 65 DTC 5138, [1965] CTC 225 (Ex Ct), briefly aff'd 67 DTC 5196 (SCC) Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›(d)-(l)›Paragraph 20(1)(e)
MNR v. Yonge-Eglinton Building Ltd., 74 DTC 6180, [1974] CTC 209 (FCA) Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›(d)-(l)›Paragraph 20(1)(e)
Griesbach v. Canada (M.N.R.), 91 DTC 142, [1990] 2 CTC 2593 (TCC) Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(f)
Enterprise Foundry (N.B.) Ltd. v. MNR, 64 DTC 660 (TAB) Tax Topics›Income Tax Regulations›0000-1999›Regulation 402›Subsection 402(8)
Rio Tinto Alcan Inc. v. The Queen, 2016 TCC 172, aff'd 2018 FCA 124 Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›(q)-(vv)›Paragraph 20(1)(bb)
Canada v. Rio Tinto Alcan Inc., 2018 FCA 124 Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›(q)-(vv)›Paragraph 20(1)(bb)
Income Tax Folio S4-F3-C2, Provincial Income Allocation, 30 January 2024 Tax Topics›Income Tax Regulations›0000-1999›Regulation 402›Subsection 402(8)
Maurice v. Agence du revenu du Québec, 2026 QCCQ 2205 Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›(q)-(vv)›Paragraph 20(1)(bb)
commodity
Full Title Topic
21 January 2010 GST/HST Ruling 111598 - Whether a Financial Instrument Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Financial Service›Paragraph (f)
common carrier
Full Title Topic
16 November 2009 External T.I. 2009-0313081E5 F - Classification d'un chemin de fer avant 1958 Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 4
28 April 2008 External T.I. 2007-0238071E5 F - Voiturier public Tax Topics›Treaties›Income Tax Conventions›Article 8
common share
Full Title Topic
Terminal Dock and Warehouse Co. Ltd. v. MNR, 59 DTC 542, 23 Tax ABC 40 Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Common Share
commute
Full Title Topic
Yankson v. The Queen, 2005 DTC 1346, 2005 TCC 527 (Informal Procedure) Tax Topics›Income Tax Act›111-120›Section 118.5›Subsection 118.5(1)›Paragraph 118.5(1)(c)
company
Full Title Topic
22 February 2022 External T.I. 2022-0922921E5 - CEWS, THRP, & HHBRP Tax Topics›Income Tax Act›121-130›Section 125.7›Subsection 125.7(2.01)
compensate
Full Title Topic
21 February 2025 Internal T.I. 2021-0902871I7 F - Déduction de frais de repas Tax Topics›Income Tax Act›61-80›Section 67.1›Subsection 67.1(2)›Paragraph 67.1(2)(c)
complaint
Full Title Topic
Besner v. The Queen, 2008 DTC 4299, 2008 TCC 404 Tax Topics›Income Tax Act›221-240›Section 239›Subsection 239(3)
complete month
Full Title Topic
26 March 1986 Income Tax Severed Letter RCT 85-243 Tax Topics›Income Tax Act›161-180›Section 162›Subsection 162(1)›Paragraph 162(1)(b)
complex
Full Title Topic
Metrogate Inc. v. The Queen, 2018 TCC 91 Tax Topics›Excise Tax Act›Regulations›New Harmonized Value-Added Tax System Regulations, No. 2›Section 57›Subsection 57(4)›Paragraph 57(4)(c)_›Subpargraph 57(4)(c)(iv)
concession
Full Title Topic
14 May 1990 Income Tax Severed Letter AC59728 - Meaning of \"Franchise, Concession or Licence\" FOP CCA Class 14 Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 14
concurrent lease
Full Title Topic
21 September 2018 Interpretation 167678 Tax Topics›Excise Tax Act›123.1-140›Section 136›Subsection 136(1)
condition precedent
Full Title Topic
IT-170R "Sale of Property - When Included in Income Computation" Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Disposition
conditional obligation
Full Title Topic
Fortino v. R., 97 DTC 55, [1997] 2 CTC 2184 (TCC), briefly aff'd on procedural grounds 2000 DTC 6060 (FCA) Tax Topics›Income Tax Act›41-60›Section 42
conditional sales contract
Full Title Topic
24 January 2018 Ruling 156434 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Debt Security
confectionary
Full Title Topic
Ike Enterprises Inc. v. The Queen, 2017 TCC 59 Tax Topics›Excise Tax Act›Schedules›Schedule VI›Part III›Section 1›Paragraph 1(e)
confer
Full Title Topic
MNR v. Pillsbury Holdings Ltd., 64 DTC 5184, [1964] CTC 294 (Ex Ct) Tax Topics›Income Tax Act›1-20›Section 15›Subsection 15(1)
Del Grande v. The Queen, 93 DTC 133 (TCC) Tax Topics›Income Tax Act›1-20›Section 15›Subsection 15(1)
congregation
Full Title Topic
Fitch v. R., 99 DTC 721, [1999] 2 CTC 2419 (TCC) Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(c)
Lichtman v. The Queen, 2017 TCC 252 (Informal Procedure) Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(c)
conjugal relationship
Full Title Topic
3 October 2013 External T.I. 2013-0501051E5 F - Conjoint de fait - Common-Law Partner Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Common-Law Partner
11 July 2013 External T.I. 2013-0490591E5 F - Montant pour une personne à charge Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Common-Law Partner
Pierre v. Agence du revenu du Québec, 2019 QCCQ 2137 Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Common-Law Partner
connected by marriage
Full Title Topic
Army & Navy Department Stores Ltd. v. Minister of National Revenue, 53 DTC 1185, [1953] CTC 293, [1953] 2 SCR 496 Tax Topics›Income Tax Act›241-260›Section 251›Subsection 251(2)›Paragraph 251(2)(c)›Subparagraph 251(2)(c)(i)
consecutive
Full Title Topic
Abdalla v. The Queen, 2011 DTC 1247 [at at 1412], 2011 TCC 328 (Informal Procedure) Tax Topics›Income Tax Act›111-120›Section 118.5›Subsection 118.5(1)
Fortnum v. The Queen, 2018 TCC 126 (Informal Procedure) Tax Topics›Income Tax Act›111-120›Section 118.5›Subsection 118.5(1)›Paragraph 118.5(1)(b)
consequence of
Full Title Topic
Bank of Nova Scotia v. Canada, 2024 FCA 192, leave granted 22 May 2025 (41643) Tax Topics›Statutory Interpretation›French and English Version
consequence of the death
Full Title Topic
6 October 2006 Roundtable, 2006-0197151C6 F - Acquisition selon convention entre actionnaires Tax Topics›Income Tax Act›61-80›Section 70›Subsection 70(9.2)
consequential adjustment
Full Title Topic
Savics v. Canada, 2021 FCA 56 Tax Topics›Income Tax Act›161-180›Section 169›Subsection 169(3)
consideration
Full Title Topic
Boardwalk Equities Inc. v. Canada, 2013 FCA 140, aff'g Calgary Board of Education v. The Queen, 2012 TCC 7 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Consideration
Canada v. Costco Wholesale Canada Ltd., 2012 FCA 160 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Financial Service›Paragraph (l)
Commission Scolaire des Chênes v. Canada, [2002] GSTC 11, 2001 FCA 264 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Recipient
Global Cash Access (Canada) Inc. v. Canada, 2013 FCA 269 Tax Topics›Excise Tax Act›141-160›Section 153›Subsection 153(1)
Dowbrands Canada Inc. v. The Queen, [1997] GSTC 85 (TCC) Tax Topics›Excise Tax Act›221-240›Section 232›Subsection 232(3)
Canada v. Toronto Refiners and Smelters Ltd., 2003 DTC 5002, 2002 FCA 476 Tax Topics›Income Tax Act›1-20›Section 14›Subsection 14(5)›Cumulative Eligible Capital
Groupmark Canada Ltd. v. The Queen, 93 DTC 5179, [1993] 1 CTC 234 (FCTD) Tax Topics›Income Tax Act›181-200›Section 194›Subsection 194(4)
Fiducie Famille Gauthier v. The Queen, 2011 DTC 1343 [at at 1917], 2011 TCC 318, aff'd 2012 FCA 76 Tax Topics›Income Tax Act›81-100›Section 84.1›Subsection 84.1(1)
Dale v. The Queen, 94 DTC 1100, [1994] 1 CTC 2303 (TCC), aff'd supra. Tax Topics›Income Tax Act›81-100›Section 85›Subsection 85(1)
Placer Dome Canada Ltd. v. Ontario (Minister of Finance), 2006 DTC 6532, 2006 SCC 20, [2006] 1 SCR 715 Tax Topics›Income Tax Regulations›0000-1999›Regulation 1204›Subsection 1204(1)›Paragraph 1204(1)(b)
MEO — Serviços de Comunicações e Multimédia SA v. Autoridade Tributária e Aduaneira (2018), ECLI:EU:C:2018:942 (ECJ (5th Chamber)) Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Consideration
National Car Parks Ltd v Revenue and Customs, [2019] EWCA Civ 854 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Consideration
Centre de traitement de la biomasse de la Montérégie inc. v. Agence du revenu du Québec, 2021 QCCA 1068 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Consideration
Odette (Estate) v. The Queen, 2021 TCC 65 Tax Topics›Income Tax Act›111-120›Section 118.1›Subsection 118.1(13)›Paragraph 118.1(13)(c)
7 October 2021 APFF Roundtable Q. 14, 2021-0901041C6 F - Meaning of Any consideration received by Donee Tax Topics›Income Tax Act›111-120›Section 118.1›Subsection 118.1(13)›Paragraph 118.1(13)(c)
Commissioner of Taxation v PepsiCo Inc, [2025] HCA 30 Tax Topics›Income Tax Act›201-220›Section 212›Subsection 212(1)›(d)-(j.1)›Paragraph 212(1)(d)
consideration for
Full Title Topic
Commissioner of Taxation v PepsiCo Inc, [2025] HCA 30 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Consideration
consignment
Full Title Topic
GST/HST Info Sheet GI-009 November 2004 Tax Topics›Excise Tax Act›161-180›Section 177›Subsection 177(1)
construction
Full Title Topic
22 November 2011 External T.I. 2011-0404021E5 F - Revenu des entrepreneurs Tax Topics›Income Tax Act›1-20›Section 9›Timing
9 November 2016 External T.I. 2014-0537121E5 F - Overseas employment tax credit Tax Topics›Income Tax Act›121-130›Section 122.3›Subsection 122.3(1)›Paragraph 122.3(1)(b)›Subparagraph 122.3(1)(b)(i)›Clause 122.3(1)(b)(i)(B)
1096288 Ontario Limited v. Canada, 2010 FCA 332 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Builder›Paragraph (a)›Subparagraph (a)(iii)
5 February 2013 External T.I. 2012-0465591E5 F - Form T5018 Tax Topics›Income Tax Regulations›0000-1999›Regulation 238›Subsection 238(1)
Pavages Vaudreuil Ltée v. Agence du revenu du Québec, 2021 QCCQ 3890 Tax Topics›Income Tax Regulations›0000-1999›Regulation 1104›Subsection 1104(9)›Paragraph 1104(9)(c)
7 April 2022 CBA Roundtable, Q.7 Tax Topics›Excise Tax Act›181-200›Section 191›Subsection 191(1)
GST/HST Technical Information Bulletin B-087 “GST/HST new residential rental property rebate” November 2001 Tax Topics›Excise Tax Act›241-260›Section 256.2›Subsection 256.2(3)
17 June 2002 Internal T.I. 2001-0111717 F - BFT ET CONSTRUCTION MAISON EN USINE Tax Topics›Income Tax Act›121-130›Section 125.1›Subsection 125.1(3)›Manufacturing or Processing›Paragraph (c)
Excavations Marchand et Fils Inc. v. Agence du revenu du Québec, 2025 QCCQ 378 Tax Topics›Income Tax Regulations›0000-1999›Regulation 1104›Subsection 1104(9)›Paragraph 1104(9)(c)
constructive receipt
Full Title Topic
14 May 2012 Internal T.I. 2010-0367831I7 F - Régime de pension étranger. France Tax Topics›Income Tax Act›1-20›Section 5›Subsection 5(1)
constructs ... a residential complex
Full Title Topic
Erickson v. The Queen, docket 1999-5065-GST-I (Informal Procedure) Tax Topics›Excise Tax Act›241-260›Section 256›Subsection 256(2)›Paragraph 256(2)(a)
consulting service
Full Title Topic
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
consume
Full Title Topic
Blue Wave Seafoods Inc. v. Canada, 2006 DTC 6155, 2006 FCA 81 Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Scientific Research & Experimental Development
consumption
Full Title Topic
Sun Microsystems of Canada Inc. v. Ontario (Finance), 2007 CanLII 4786 (ON SC) Tax Topics›Excise Tax Act›141-160›Section 141.01›Subsection 141.01(2)
12 January 2000 External T.I. 9910105 F - PRIS PAR DES PERSONNES/HUMAN CONSUMP Tax Topics›Income Tax Act›61-80›Section 67.1›Subsection 67.1(1)
contemplated shareholder
Full Title Topic
19 February 2025 External T.I. 2018-0744821E5 F - Régime d’assurance collective - groupe de personne Tax Topics›Income Tax Act›1-20›Section 15›Subsection 15(1)
contemplation
Full Title Topic
Canada Trustco Mortgage Co. v. Canada, 2005 SCC 54, [2005] 2 SCR 601, 2005 DTC 5523 Tax Topics›Income Tax Act›241-260›Section 248›(2)-(41)›Subsection 248(10)
contingency
Full Title Topic
20 October 2004 Internal T.I. 2004-0086501I7 F - Droits compensateurs Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›(c)-(r)›Paragraph 18(1)(e)
contingent
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)
contingent beneficiary
Full Title Topic
Underused Housing Tax Notice UHTN15, Questions and Answers About the Underused Housing Tax, 17 April 2023 Tax Topics›Other Legislation/Constitution›Federal›Underused Housing Tax Act›Section 2›Specified Canadian Trust
contingent liability
Full Title Topic
Mandel v. The Queen, 78 DTC 6518, [1978] CTC 780 (FCA), briefly aff'd 80 DTC 6148, [1980] CTC 130, [1980] 1 S.C.R. 318 Tax Topics›Income Tax Act›1-20›Section 13›Subsection 13(21)›Undepreciated Capital Cost›A
Wawang Forest Products Ltd. v. The Queen, 2001 DTC 5212, 2001 FCA 80 Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(a)›Incurring of Expense
20 October 2004 Internal T.I. 2004-0086501I7 F - Droits compensateurs Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›(c)-(r)›Paragraph 18(1)(e)
contingent right
Full Title Topic
10 February 2017 GST/HST Ruling 162056 - Application of the GST/HST to an investment transaction Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Debt Security
continuous occupancy
Full Title Topic
Underused Housing Tax Notice UHTN7 “Exemption for Qualifying Occupancy” February 2023 Tax Topics›Other Legislation/Constitution›Federal›Underused Housing Tax Act›Section 6›Subsection 6(1)
contract
Full Title Topic
22 May 2007 External T.I. 2007-0228611E5 F - Crédit pour la création d'emplois pour apprentis Tax Topics›Income Tax Act›121-130›Section 127›Subsection 127(9)›Eligible Apprentice
contract of carriage
Full Title Topic
Montecristo Jewellers Inc. v. The Queen, 2019 TCC 31, aff'd 2020 FCA 12 Tax Topics›Excise Tax Act›Schedules›Schedule VI›Part V›Section 12›Paragraph 12(a)
contributed
Full Title Topic
26 June 2012 External T.I. 2011-0417391E5 F - Bien remis à une fiducie Tax Topics›Income Tax Act›101-110›Section 108›Subsection 108(1)›Testamentary Trust
contributed surplus
Full Title Topic
30 October 2002 External T.I. 2002-0146655 - Meaning of Contributed Surplus Tax Topics›Income Tax Act›81-100›Section 84›Subsection 84(1)›Paragraph 84(1)(c.3)
contribution of capital
Full Title Topic
1 December 2009 Internal T.I. 2009-0324951I7 F - Prix de base rajusté des actions d'une société Tax Topics›Income Tax Act›41-60›Section 53›Subsection 53(1)›Paragraph 53(1)(c)
control
Full Title Topic
Scandia Plate Ltd. v. The Queen, 83 DTC 5009, [1982] CTC 431 (FCTD) Tax Topics›Income Tax Act›121-130›Section 125›Subsection 125(1)
Hudson's Investment Co. (London) Ltd. v. MNR, 68 DTC 83 (TAB) Tax Topics›Income Tax Act›241-260›Section 251›Subsection 251(5)›Paragraph 251(5)(b)
International Iron & Metal Co. Ltd. v. Minister of National Revenue, 72 DTC 6205, [1972] CTC 242, [1974] SCR 898, aff'g 69 DTC 5445, [1969] CTC 668 (Ex Ct) Tax Topics›Income Tax Act›241-260›Section 256›Subsection 256(1)›Paragraph 256(1)(b)
Buckerfield's Ltd. v. MNR, 64 D.T.C 5301, [1964] CTC 504 (Ex Ct) Tax Topics›Income Tax Act›241-260›Section 256›Subsection 256(1)›Paragraph 256(1)(b)
Plomberie J.C. Langlois Inc. c. La Reine, 2006 DTC 2997, 2004 TCC 734, aff'd supra. Tax Topics›Income Tax Act›241-260›Section 256›Subsection 256(5.1)
14 June 2010 Internal T.I. 2010-0366611I7 F - Determination of CCPC Status Tax Topics›Income Tax Act›121-130›Section 125›Subsection 125(7)›Canadian-Controlled Private Corporation›Paragraph (b)
29 March 2000 Internal T.I. 2000-0006267 F - INSTIT. FINANCIERE VERITABLE CONTROLE Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Restricted Financial Institution›Paragraph (f)
controlled indirectly
Full Title Topic
HSC Research Development Corp. v. The Queen, 95 DTC 225, [1995] 1 CTC 2283 (TCC) Tax Topics›Income Tax Act›121-130›Section 127.1›Subsection 127.1(2)›Excluded Corporation
convention
Full Title Topic
Shaver v. The Queen, 2003 DTC 2112, 2004 TCC 10 Tax Topics›Income Tax Act›1-20›Section 20›(3)-(29)›Subsection 20(10)
Spectron Computer Corp. v. MNR, 93 DTC 1473, [1993] 2 CTC 3148 (TCC) Tax Topics›Income Tax Regulations›2000-3999›Regulation 2902
30 May 2011 External T.I. 2011-0393731E5 F - Congrès Tax Topics›Income Tax Act›1-20›Section 20›(3)-(29)›Subsection 20(10)
7 April 2006 External T.I. 2005-0132981E5 F - Avantages imposables à des employés Tax Topics›Income Tax Act›1-20›Section 20›(3)-(29)›Subsection 20(10)
corporation
Full Title Topic
Hague v. Cancer Relief & Research Institute, [1939] 4 DLR 191 (Man. K.B.) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Corporation
Holiday Luggage Mfg. Co. Inc. v. The Queen, 86 DTC 6601, [1987] 1 CTC 23 (FCTD) Tax Topics›Income Tax Act›241-260›Section 256›Subsection 256(1)›Paragraph 256(1)(d)
cost
Full Title Topic
Consumers' Gas Company Ltd. v. The Queen, 82 DTC 6300, [1982] CTC 339 (FCTD), aff'd, 84 DTC 6058, [1984] CTC 83 (FCA) Tax Topics›Income Tax Act›1-20›Section 13›Subsection 13(21)›Undepreciated Capital Cost›A
Water's Edge Village Estates (Phase II) Ltd. v. Canada, 2002 DTC 7172, 2002 FCA 291 Tax Topics›Income Tax Act›1-20›Section 13›Subsection 13(21)›Undepreciated Capital Cost›A
The Queen v. Stirling, 85 DTC 5199, [1985] 1 CTC 275 (FCA) Tax Topics›Income Tax Act›41-60›Section 54›Adjusted Cost Base
Bodrug Estate v. The Queen, 90 DTC 6521, [1990] 2 CTC 324 (FCTD), aff'd 91 DTC 5621 (FCA) Tax Topics›Income Tax Act›41-60›Section 54›Adjusted Cost Base
4 June 2014 External T.I. 2013-0513761E5 - Meaning of "cost" in determining "equity amount" Tax Topics›Income Tax Act›1-20›Section 18›(2)-(13)›Subsection 18(5)›Equity Amount›Paragraph (c)
Coast Capital Savings Credit Union v. Canada, 2016 FCA 181 Tax Topics›Income Tax Act›111-120›Section 116›Subsection 116(5)
14 March 2016 Internal T.I. 2015-0609671I7 - Earnout, Amalgamation, Cost of Shares and ECE Tax Topics›Income Tax Act›41-60›Section 54›Adjusted Cost Base
18 May 2017 Roundtable, 2017-0692361C6 - CLHIA 2017 Q4 - Gift of a life insurance policy Tax Topics›Income Tax Act›241-260›Section 248›(2)-(41)›Subsection 248(36)
24 May 2013 External T.I. 2013-0487581E5 F - Nature d'un bien acquis pour la revente Tax Topics›Income Tax Act›1-20›Section 10›Subsection 10(1.01)
Devon Canada Corporation v. The Queen, 2018 TCC 170 Tax Topics›Income Tax Act›1-20›Section 14›Subsection 14(5)›Eligible Capital Expenditure
27 November 2018 CTF Roundtable Q. 2, 2018-0780071C6 - Impact of 55(2) deeming rules Tax Topics›Income Tax Act›41-60›Section 52›Subsection 52(2)
7 October 2011 Roundtable, 2011-0399441C6 F - T1135 - coût indiqué d'une assurance-vie Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Cost Amount›Paragraph (f)
7 October 2011 Roundtable, 2011-0408351C6 F - Honoraire d'évaluation d'une police d'assurance Tax Topics›Income Tax Act›141-160›Section 148›Subsection 148(9)›Adjusted Cost Basis›Element A
Lee v. Agence du revenu du Québec, 2020 QCCQ 780, aff'd sub nomine Seica v. Agence du revenu du Québec, 2021 QCCA 1401 Tax Topics›Income Tax Act›221-240›Section 237.1›Subsection 237.1(1)›Tax Shelter
9 March 2020 External T.I. 2013-0490301E5 F - Société exploitant une EPSP Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›(c)-(r)›Paragraph 18(1)(p)›Subparagraph 18(1)(p)(ii)
9 November 2005 Internal T.I. 2005-0154301I7 F - Choix concernant les immobilisations admissibles Tax Topics›Income Tax Act›1-20›Section 14›Subsection 14(1.01)
Teleglobe Canada Inc. v. R., 2002 DTC 7517, 2002 FCA 408 Tax Topics›Income Tax Act›41-60›Section 54›Adjusted Cost Base
18 May 2022 Internal T.I. 2018-0788761I7 F - Amortissement – Travaux sur un bien loué et F&T Tax Topics›Income Tax Act›1-20›Section 13›Subsection 13(21)›Undepreciated Capital Cost›A
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)
6 January 1999 Internal T.I. 9816727 F - METHODE DE REMPLACEMENT- MATERIEL CONSOMME Tax Topics›Income Tax Act›21-40›Section 37›Subsection 37(8)›Paragraph 37(8)(a)›Subparagraph 37(8)(a)(ii)›Clause 37(8)(a)(ii)(B)›Subclause 37(8)(a)(ii)(B)(V)
counter letter
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
county
Full Title Topic
20 April 2005 External T.I. 2004-0101461E5 F - Péninsule de Gaspé"-"comté" Tax Topics›Income Tax Act›121-130›Section 127›Subsection 127(9)›Gaspé Peninsula
coupon
Full Title Topic
Tele-Mobile Company Partnership v. The Queen, 2012 TCC 256, aff'd 2013 FCA 149 Tax Topics›Excise Tax Act›181-200›Section 181›Subsection 181(3)
course
Full Title Topic
Abdalla v. The Queen, 2011 DTC 1247 [at at 1412], 2011 TCC 328 (Informal Procedure) Tax Topics›Income Tax Act›111-120›Section 118.5›Subsection 118.5(1)
Fortnum v. The Queen, 2018 TCC 126 (Informal Procedure) Tax Topics›Income Tax Act›111-120›Section 118.5›Subsection 118.5(1)›Paragraph 118.5(1)(b)
22 September 2011 External T.I. 2011-0403991E5 F - Crédit d'impôt pour études Tax Topics›Income Tax Act›111-120›Section 118.6›Subsection 118.6(1)›Qualifying Educational Program
Victus Academy LP v. The Queen, 2020 TCC 134 (Informal Procedure) Tax Topics›Excise Tax Act›Schedules›Schedule V›Part III›Section 2
created under any law ... in Canada
Full Title Topic
Tomorrow's Champions Foundation v. Canada (National Revenue), 2021 FCA 146 Tax Topics›Income Tax Act›141-160›Section 149.1›Subsection 149.1(1)›Canadian Amateur Athletic Association›Paragraph (a)
credit
Full Title Topic
La Compagnie Minière Québec Cartier v. M.N.R., 84 DTC 1348, [1984] CTC 2408 (TCC) Tax Topics›Income Tax Act›201-220›Section 212›Subsection 212(1)
Richard Lewin Re: The J.J. Herbert Family Trust #1 v. The Queen, 2011 DTC 1354 [at at 1979], 2011 TCC 476, aff'd 2013 DTC 5006 [at 5525], 2012 FCA 279 [but overridden by s. 214(3)(f)(i)(C)] Tax Topics›Income Tax Act›201-220›Section 212›Subsection 212(1)
Canada v. Gillette Canada Inc., 2003 DTC 5078, 2003 FCA 22 Tax Topics›Income Tax Act›201-220›Section 212›(2)-(14)›Subsection 212(13.1)›Paragraph 212(13.1)(b)
14 July 2015 External T.I. 2013-0499621E5 - Paragraph 212(1)(d) and Credited Tax Topics›Income Tax Act›201-220›Section 212›Subsection 212(1)
North Shore Power Group Inc. v. Canada, 2018 FCA 9 Tax Topics›Excise Tax Act›221-240›Section 232›Subsection 232(2)
Vega International Car Transport and Logistic — Trading GmbH v. Dyrektor Izby Skarbowej w Warszawie, ECLI:EU:C:2019:412 (European Court of Justice, 8th Chamber) Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Financial Service›Paragraph (g)
19 November 2019 Roundtable, 2019-0829611C6 - TEI 2019 Conference Question E1- Pays or Credits Tax Topics›Income Tax Act›201-220›Section 212›(2)-(14)›Subsection 212(2)
19 November 2019 Roundtable, 2019-0829611C6 - TEI 2019 Conference Question E1- Pays or Credits Tax Topics›Income Tax Act›201-220›Section 212›Subsection 212(1)
credit agreement
Full Title Topic
24 January 2018 Ruling 156434 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Debt Security
credit note
Full Title Topic
North Shore Power Group Inc. v. The Queen, 2017 TCC 1, rev'd 2018 FCA 9 Tax Topics›Excise Tax Act›221-240›Section 232›Subsection 232(3)
credited
Full Title Topic
12 June 1996 External T.I. 9619795 - MEANING OF "PAID OR CREDITED" Tax Topics›Income Tax Act›201-220›Section 212›Subsection 212(1)
Crown agency
Full Title Topic
Omers Realty Corporation v. Ontario (Finance), 2012 ONCA 400 Tax Topics›Other Legislation/Constitution›Ontario›Land Transfer Tax Act›Subsection 2(8)
Laval Technopole v. Agence du revenu du Québec, 2018 QCCQ 6352 Tax Topics›Income Tax Act›201-220›Section 212›(2)-(14)›Subsection 212(3)›Fully exempt interest›Paragraph (a)›Subparagraph (a)(iii)
15 September 2003 External T.I. 2003-0034195 F - ALLOCATION DE RETRAITE Tax Topics›General Concepts›Agency
Crown agent
Full Title Topic
21 June 2004 External T.I. 2004-0074851E5 F - Allocation de retraite Tax Topics›Income Tax Act›241-260›Section 251›Subsection 251(2)›Paragraph 251(2)(c)›Subparagraph 251(2)(c)(i)
Crown prerogative
Full Title Topic
Horvath Estate (Re), 2023 ABKB 643 Tax Topics›Income Tax Act›141-160›Section 159›Subsection 159(2)
currency
Full Title Topic
27 October 2023 Internal T.I. 2020-0868031I7 - Disposition of Foreign Currency Tax Topics›Income Tax Act›21-40›Section 39›Subsection 39(1.1)
19 January 2024 External T.I. 2020-0865921E5 F - Foreign Currency dispositions by an individual Tax Topics›Income Tax Act›21-40›Section 39›Subsection 39(1.1)