Words and Phrases - H

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

habitual (1)
hauling (1)
hedge (4)
hedging (1)
heir (1)
hold (3)
holding (1)
hotel (1)

Words and Phrases

habitual
Full Title Topic
Christian Ehlermann, Marla Castelon, "When Does a Dependent Agent Act Habitually?", Tax Notes International, 26 September 2016, p. 1141 Tax Topics›Treaties›Income Tax Conventions›Article 5
habitual abode
Full Title Topic
Lingle v. The Queen, 2009 DTC 1705, 2009 TCC 435, aff'd 2010 DTC 5100 [at 6932], 2010 FCA 152 Tax Topics›Treaties›Income Tax Conventions›Article 4
Harman obligation
Full Title Topic
Deputy Commissioner of Taxation v Rennie Produce (Aust) Pty Ltd (in liq), [2018] FCAFC 38 Tax Topics›Income Tax Act›221-240›Section 231.2›Subsection 231.2(1)
has discretion
Full Title Topic
3 February 2003 Internal T.I. 2002-0168317 F - PAIEMENT DE DEPENSES Tax Topics›Income Tax Act›41-60›Section 56.1›Subsection 56.1(4)›Support Amount
hauling
Full Title Topic
30 July 2002 External T.I. 2002-0121435 F - categorie 16 - remorquage Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 16›Paragraph 16(g)
hedge
Full Title Topic
Echo Bay Mines Ltd. v. The Queen, 92 DTC 6437, [1992] 2 CTC 182 (FCTD) Tax Topics›Income Tax Regulations›0000-1999›Regulation 1204›Subsection 1204(1)
MacDonald v. The Queen, 2017 TCC 157, rev'd 2018 FCA 128, which was aff'd in turn by 2020 SCC 6 Tax Topics›Income Tax Act›1-20›Section 9›Capital Gain vs. Profit›Futures/Forwards/Hedges
The Queen v. Macdonald, 2018 FCA 128, aff'd 2020 SCC 6 Tax Topics›Income Tax Act›1-20›Section 9›Capital Gain vs. Profit›Futures/Forwards/Hedges
MacDonald v. Canada, 2020 SCC 6, [2020] 1 SCR 319 Tax Topics›Income Tax Act›1-20›Section 9›Capital Gain vs. Profit›Futures/Forwards/Hedges
hedging
Full Title Topic
Placer Dome Canada Ltd. v. Ontario (Minister of Finance), 2006 DTC 6532, 2006 SCC 20, [2006] 1 SCR 715 Tax Topics›Income Tax Act›1-20›Section 9›Capital Gain vs. Profit›Futures/Forwards/Hedges
heir
Full Title Topic
Estate of Winifred Straessle v. The Queen, 2018 TCC 144 Tax Topics›Income Tax Act›161-180›Section 165›Subsection 165(1)
hold
Full Title Topic
25 September 2014 External T.I. 2012-0451411E5 F - Mutual Holding Corporation Tax Topics›Income Tax Act›131-140›Section 139.1›Subsection 139.1(1)›Mutual Holding Corporation
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
Canada v. Independent Order of Foresters, 2026 FCA 146 Tax Topics›Income Tax Regulations›2000-3999›Regulation 2400›Subsection 2400(1)›Canadian Investment Fund›Paragraph (a)›Subparagraph (a)(ii)›Clause (a)(ii)(B)›I
holding
Full Title Topic
25 September 2014 External T.I. 2012-0451411E5 F - Mutual Holding Corporation Tax Topics›Income Tax Act›131-140›Section 139.1›Subsection 139.1(1)›Mutual Holding Corporation
horizontal stare decisis
Full Title Topic
R. v. Kane, 2024 QCCS 5012 Tax Topics›General Concepts›Stare Decisis
hospital bed
Full Title Topic
12 September 2011 External T.I. 2011-0397731E5 F - Crédit d'impôt pour frais médicaux Tax Topics›Income Tax Regulations›4000-5999›Regulation 5700›Section 5700›Paragraph 5700(h)
hotel
Full Title Topic
Revenue and Customs v Fortyseven Park Street Ltd, [2019] EWCA Civ 849 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Residential Complex
housing unit
Full Title Topic
Boulet v. The Queen, 2010 DTC 1015 [at at 2602], 2009 TCC 261 Tax Topics›Income Tax Act›41-60›Section 54›Principal Residence
21 January 2016 Ordre des CPA du Québec Personal Taxation Roundtable Q. 9, 2016-0625141C6 F - Principal residence - duplex Tax Topics›Income Tax Act›41-60›Section 54›Principal Residence
8 November 2005 External T.I. 2005-0148091E5 F - Résidence principale-deux unités de condominium Tax Topics›Income Tax Act›41-60›Section 54›Principal Residence
9 October 2025 APFF Financial Planning Roundtable Q. 9, 2025-1071451C6 F - Règle sur les reventes précipitées et location à court terme Tax Topics›Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(13)›Paragraph 12(13)(a)