Words and Phrases - I

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

immovable (1)
import (1)
in person (2)
included (10)
includes (1)
income (13)
incur (9)
incurred (1)
indemnity (1)
Indian (1)
infirmity (2)
ingot (1)
inhabited (1)
injury (1)
insolvent (3)
insurance (2)
insurer (1)
intention (1)
interest (15)
inventory (5)
investing (2)
investor (1)
is (1)
issue (2)

Words and Phrases

identical property
Full Title Topic
Interpretation Bulletin IT-387R2 Meaning of “Identical Properties” 14 July 1989 Tax Topics›Income Tax Act›41-60›Section 54›Superficial Loss
identifiable
Full Title Topic
Canada (National Revenue) v. Greater Montréal Real Estate Board, 2008 DTC 6420, 2007 FCA 346 Tax Topics›Income Tax Act›221-240›Section 231.2›Subsection 231.2(3)
immediately after
Full Title Topic
Terminal Norco Inc. v. The Queen, 2006 DTC 2897, 2006 TCC 139 Tax Topics›General Concepts›Ownership
26 January 1994 External T.I. 9336015 F - Immediately After Disposition Meaning Tax Topics›Income Tax Act›81-100›Section 85›Subsection 85(4)
immediately before
Full Title Topic
Macklin v. The Queen, 92 DTC 6595, [1993] 1 CTC 21 (FCTD) Tax Topics›Income Tax Act›41-60›Section 44›Subsection 44(1)
28 November 2013 External T.I. 2013-0504221E5 F - Fin d'années réputées Tax Topics›Income Tax Act›241-260›Section 249›Subsection 249(3.1)
2014 Ruling 2014-0530371R3 - Combination of credit unions Tax Topics›Income Tax Act›81-100›Section 88›Subsection 88(1)
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)
immediately before the transfer
Full Title Topic
31 January 2001 External T.I. 2000-0050465 F - TRANSFERT D'UN BIEN AGRICOLE Tax Topics›Income Tax Act›61-80›Section 73›Subsection 73(3)
immovable
Full Title Topic
ARQ Internal Interpretation 95-0110866 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Real Property›Paragraph (a)
import
Full Title Topic
Flavell v. Deputy Minister of National Revenue for Customs and Excise (1996), 137 DLR (4th) 45 (FCTD) Tax Topics›Excise Tax Act›201-220›Section 212
in lieu of
Full Title Topic
2 April 2019 Internal T.I. 2016-0649821I7 F - Unclaimed superannuation or pension benefits Tax Topics›Income Tax Act›41-60›Section 56›Subsection 56(1)›Paragraph 56(1)(a)›Subparagraph 56(1)(a)(i)
in connection with
Full Title Topic
Reiner v. The Queen, 2005 DTC 308, 2005 TCC 115 (Informal Procedure) Tax Topics›Income Tax Act›111-120›Section 118.6›Subsection 118.6(1)›Qualifying Educational Program
13 January 2015 Internal T.I. 2013-0497361I7 F - Services performed by a foreign affiliate Tax Topics›Income Tax Act›81-100›Section 95›Subsection 95(3)›Paragraph 95(3)(b)
ONEnergy Inc. v. The Queen, 2016 TCC 230, rev'd 2018 FCA Tax Topics›Excise Tax Act›141-160›Section 141.1›Subsection 141.1(3)›Paragraph 141.1(3)(a)
19 October 2004 Internal T.I. 2004-0094971I7 F - Programme de formation admissible Tax Topics›Income Tax Act›111-120›Section 118.6›Subsection 118.6(1)›Qualifying Educational Program
BlackBerry Limited v. The King, 2024 TCC 123 Tax Topics›Income Tax Act›81-100›Section 95›Subsection 95(3)›Paragraph 95(3)(b)
in consequence of
Full Title Topic
Hallbauer v. R., 98 DTC 6275, [1998] 3 CTC 115 (FCA) Tax Topics›Income Tax Act›61-80›Section 79›Subsection 79(2)
Janette Pantry, Carrie Smit, "Tax Considerations in Restructuring under the Companies’ Creditors Arrangement Act", draft 2020 CTF Annual Conference paper Tax Topics›Income Tax Act›61-80›Section 79›Subsection 79(2)
in contemplation of
Full Title Topic
Copthorne Holdings Ltd. v. Canada, 2012 DTC 5006 [at at 6536], 2011 SCC 63, [2011] 3 SCR 721 Tax Topics›Income Tax Act›241-260›Section 248›(2)-(41)›Subsection 248(10)
3295036 Canada Inc. v. Agence du revenu du Québec, 2018 QCCQ 8100, aff'd 2020 QCCA 1435 Tax Topics›Income Tax Act›241-260›Section 248›(2)-(41)›Subsection 248(10)
in lieu of
Full Title Topic
Hall v. MNR, 70 DTC 6333, [1970] CTC 510 (Ex Ct), briefly aff'd 71 DTC 5217 (SCC) Tax Topics›Income Tax Act›1-20›Section 12›Subsection 12(1)›(a)-(c)›Paragraph 12(1)(c)
Holzhey v. The Queen, 2008 DTC 2607, 2007 TCC 247 Tax Topics›Income Tax Act›1-20›Section 12›Subsection 12(1)›(a)-(c)›Paragraph 12(1)(c)
Transocean Offshore Ltd. v. Canada, 2005 DTC 5201, 2005 FCA 104 Tax Topics›Income Tax Act›201-220›Section 212›Subsection 212(1)
Pechet v. Canada, 2009 DTC 5189, 2009 FCA 341 Tax Topics›Income Tax Act›201-220›Section 216›Subsection 216(1)
27 June 2016 External T.I. 2016-0637341E5 F - Partnerships - Negative ACB Tax Topics›Income Tax Act›41-60›Section 53›Subsection 53(2)›Paragraph 53(2)(c)›Subparagraph 53(2)(c)(v)
Scott v. The Queen, 2017 TCC 224 Tax Topics›Income Tax Act›41-60›Section 56›Subsection 56(1)›Paragraph 56(1)(a)›Subparagraph 56(1)(a)(iii)
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)
14 February 2008 Internal T.I. 2007-0256401I7 F - Vente d'un surplus actuariel Tax Topics›Income Tax Act›41-60›Section 56›Subsection 56(1)›Paragraph 56(1)(a)›Subparagraph 56(1)(a)(i)
in pari materia
Full Title Topic
E.H. Price Ltd. v. The Queen, 83 DTC 5288, [1983] CTC 289 (FCA) Tax Topics›Statutory Interpretation›Similar Statutes/ in pari materia
The Queen v. York Marble, Tile and Terrazzo Ltd., [1968] S.C.R. 140, [1968] CTC 44, 68 DTC 5001 Tax Topics›Statutory Interpretation›Similar Statutes/ in pari materia
in person
Full Title Topic
BCS Group Business Services Inc. v. The Queen, 2018 TCC 120 Tax Topics›Other Legislation/Constitution›Federal›Tax Court of Canada Rules (General Procedure)›Section 30›Subsection 30(2)
Canada v. BCS Group Business Services Inc., 2020 FCA 205 Tax Topics›Other Legislation/Constitution›Federal›Tax Court of Canada Act›Section 17.1›Subsection 17.1(1)
in proportion to
Full Title Topic
Canada v. Spruce Credit Union, 2014 DTC 5079 [at at 7044], 2014 FCA 143 Tax Topics›Income Tax Act›131-140›Section 137.1›Subsection 137.1(4)›Paragraph 137.1(4)(c)
in recognition
Full Title Topic
10 May 2012 External T.I. 2012-0435591E5 F - Prestation consécutive au décès Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Death Benefit
in relation to
Full Title Topic
12 December 2012 Interpretation Case No. 142112 Tax Topics›Excise Tax Act›Regulations›New Harmonized Value-Added Tax System Regulations›Section 14
GST/HST memorandum 9.4 "Reimbursements" June 2012 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)
Miedzi Copper Corporation v. The Queen, 2015 TCC 26 (Informal Procedure) Tax Topics›Excise Tax Act›181-200›Section 186›Subsection 186(1)
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)
Club Intrawest v. The Queen, 2016 TCC 149, varied 2017 FCA 151 Tax Topics›Excise Tax Act›141-160›Section 142›Subsection 142(1)›Paragraph 142(1)(d)
Westcoast Energy Inc. v. Canada, 2022 FCA 57 Tax Topics›Excise Tax Act›161-180›Section 175›Subsection 175(1)›Paragraph 175(1)(b)
Potash Corporation of Saskatchewan Inc. v. The Queen, 2022 TCC 75, aff'd 2024 FCA 35 Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›(c)-(r)›Paragraph 18(1)(m)
in respect of
Full Title Topic
Attorney General of British Columbia v. Canada Trust Co. et al., [1980] 2 SCR 466, [1980] CTC 338 Tax Topics›Other Legislation/Constitution›Constitution Act, 1867›Subsection 92(2)
Nowegijick v. The Queen, 83 DTC 5041, [1983] CTC 20, [1983] 1 SCR 29 Tax Topics›Other Legislation/Constitution›Federal›Indian Act›Section 87
Markevich v. Canada, 2003 DTC 5185, 2003 SCC 9, [2003] 1 SCR 94 Tax Topics›Income Tax Act›221-240›Section 223›Subsection 223(3)
Slattery (Trustee of) v. Slattery, 93 DTC 5443, [1993] 3 SCR 430, [1993] 2 CTC 243 Tax Topics›Income Tax Act›241-260›Section 241›Subsection 241(3)
The Queen v. Savage, 83 DTC 5409, [1983] CTC 393, [1983] 2 SCR 428 Tax Topics›Income Tax Act›1-20›Section 6›Subsection 6(1)›Paragraph 6(1)(a)
Attorney General of British Columbia v. Canada Trust Co. et al., [1980] 2 SCR 466, [1980] CTC 338 Tax Topics›Statutory Interpretation›Absurdities
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)
Weyerhaeuser Company Limited v. The Queen, 2007 TCC 65 Tax Topics›Income Tax Regulations›0000-1999›Regulation 105›Subsection 105(1)
Commissioner of Inland Revenue v. Lin, [2018] NZCA 38 Tax Topics›Treaties›Income Tax Conventions›Article 24
Burton v Commissioner of Taxation, [2018] FCA 1857, aff'd [2019] FCAFC 141 Tax Topics›Income Tax Act›121-130›Section 126›Subsection 126(1)
Burton v Commissioner of Taxation, [2019] FCAFC 141 Tax Topics›Treaties›Income Tax Conventions›Article 24
Emergis Inc. v. The Queen, 2021 TCC 23, rev'd 2023 FCA 78 Tax Topics›Income Tax Act›1-20›Section 20›(3)-(29)›Subsection 20(12)
1455257 Ontario Inc. v. Canada, 2021 FCA 142 Tax Topics›Income Tax Act›141-160›Section 160›Subsection 160(1)›Paragraph 160(1)(e)
Ristorante a Mano Limited v. Canada (National Revenue), 2022 FCA 151 Tax Topics›Income Tax Act›1-20›Section 6›Subsection 6(1)›Paragraph 6(1)(a)
Jack Silverson, Matias Milet, Christopher Anderson, Andrew Spiro, "Canada’s Reportable Transaction Rules: A Measured Approach to Adviser Reporting", Tax Notes International, Vol. 111, No. 29, July 15, 2023 Tax Topics›Income Tax Act›221-240›Section 237.3›Subsection 237.3(2)›Paragraph 237.2(3)(c)›Subparagraph 237.3(2)(c)(ii)
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)
9 October 2025 APFF Roundtable Q. 5, 2025-1071471C6 F - Déduction pour la mobilité de la main-d’œuvre pour les gens de métier – Frais de réinstallation temporaire Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(t)
in respect of the year
Full Title Topic
MNR v. Mid-West Abrasive Co. of Canada Ltd., 73 DTC 5429, [1973] CTC 548 (FCTD) Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›Paragraph 20(1)(c)
in satisfaction of
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)
in the ... return
Full Title Topic
Rezek v. Canada, 2005 DTC 5373, 2005 FCA 227 Tax Topics›Income Tax Act›141-160›Section 150›Subsection 150(1)›Paragraph 150(1)(d)
in the course of
Full Title Topic
Blok-Andersen v. MNR, 72 DTC 6309, [1972] CTC 338 (FCTD) Tax Topics›Income Tax Act›111-120›Section 112›Subsection 112(2.1)
Higgs v. Olivier (1952), 33 TC 136 (C.A.) Tax Topics›Income Tax Act›1-20›Section 12›Subsection 12(1)›(e)-(x)›Paragraph 12(1)(x)
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)
28 April 2004 Internal T.I. 2004-0066991I7 F - Paiement incitatif Tax Topics›Income Tax Act›1-20›Section 12›Subsection 12(1)›(e)-(x)›Paragraph 12(1)(x)
7 April 2022 CBA Roundtable, Q.14 Tax Topics›Excise Tax Act›Schedules›Schedule VI›Part V›Section 2›Paragraph 2(a)
Glencore Canada Corporation v. Canada, 2024 FCA 3 Tax Topics›Income Tax Act›1-20›Section 12›Subsection 12(1)›(e)-(x)›Paragraph 12(1)(x)
25 April 2002 Internal T.I. 2002-0131937 F - FRAIS D'EMPRUNT-EVALUATION ARPENTAGE Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›(d)-(l)›Paragraph 20(1)(e)›Subparagraph 20(1)(e)(ii)
President's Choice Bank v. Canada (the King), 2024 FCA 135 Tax Topics›Excise Tax Act›181-200›Section 181›Subsection 181(5)
in the course of a commercial activity
Full Title Topic
President's Choice Bank v. The Queen, 2022 TCC 84, rev'd 2024 FCA 135 Tax Topics›Excise Tax Act›181-200›Section 181›Subsection 181(5)
in the course of earning income from … property
Full Title Topic
28 April 2004 Internal T.I. 2004-0066991I7 F - Paiement incitatif Tax Topics›Income Tax Act›1-20›Section 12›Subsection 12(1)›(e)-(x)›Paragraph 12(1)(x)
in the course of employment
Full Title Topic
Armstrong v. Redford, [1920] AC 757, at 778 (HL) Tax Topics›Income Tax Act›1-20›Section 6›Subsection 6(1)›Paragraph 6(1)(a)
Williams v. The Queen, 2011 DTC 1087 [at at 480], 2011 TCC 66 (Informal Procedure) Tax Topics›Income Tax Act›1-20›Section 6›Subsection 6(1)›Paragraph 6(1)(a)
in the course of the … employment
Full Title Topic
McCullough v. The King, 2022 TCC 118 (Informal Procedure) Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(h)
in writing
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)
inaccuracy
Full Title Topic
Revenue and Customs v Tooth, [2021] UKSC 17 Tax Topics›Income Tax Act›141-160›Section 152›Subsection 152(4)›Paragraph 152(4)(a)›Subparagraph 152(4)(a)(i)
incident to
Full Title Topic
IT-73R6 "The Small Business Deduction" 26 March 2002 Tax Topics›Income Tax Act›121-130›Section 125›Subsection 125(7)›Income of the Corporation for the Year From an Active Business
30 September 2004 Internal T.I. 2004-0085051I7 F - Intérêts et indemnité additionnelle Tax Topics›Income Tax Act›121-130›Section 129›Subsection 129(4)›Income or Loss
incidental
Full Title Topic
Vancouver Society of Immigrant and Visible Minority Women v. M.N.R., 99 DTC 5034, [1999] 1 SCR 10, [1999] 2 CTC 1 Tax Topics›Income Tax Act›141-160›Section 149.1›Subsection 149.1(1)›Charitable Organization
18 August 2014 External T.I. 2014-0528171E5 - Condominium Corporations and 149(1)(l) Tax Topics›Income Tax Act›141-160›Section 149›Subsection 149(1)›Paragraph 149(1)(l)
29 February 2012 External T.I. 2012-0435151E5 - Installation of Solar Panels Tax Topics›Income Tax Act›1-20›Section 4›Subsection 4(1)›Paragraph 4(1)(a)
13 May 2024 External T.I. 2022-0944461E5 - NPO - Residential housing co-operative Tax Topics›Income Tax Act›141-160›Section 149›Subsection 149(1)›Paragraph 149(1)(l)
incidental gross income
Full Title Topic
Great Eastern Life Assurance Co. Ltd. v. Director General of Inland Revenue (Malaysia), [1986] BTC 372 (PC) Tax Topics›Income Tax Act›121-130›Section 129›Subsection 129(4.1)
included
Full Title Topic
Allan Lanthier, "FAPI or Taxable Surplus Dividend", Canadian Tax Highlights, Vol. 23, No. 2, February 2015, p. 4. Tax Topics›Income Tax Act›81-100›Section 92›Subsection 92(1)›Paragraph 92(1)(a)
Everett's Truck Stop Ltd. v. The Queen, 93 DTC 965, [1993] 2 CTC 2658 (TCC) Tax Topics›Income Tax Act›1-20›Section 12›Subsection 12(1)›(e)-(x)›Paragraph 12(1)(x)
Langdon v. Canada, 2000 DTC 6203 (FCA) Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›(d)-(l)›Paragraph 20(1)(l)
Delle Donne v. The Queen, 2015 TCC 150 Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›(d)-(l)›Paragraph 20(1)(l)
4 November 2008 External T.I. 2008-0264181E5 - Income recognition and ACB - trust units Tax Topics›Income Tax Act›41-60›Section 53›Subsection 53(2)›Paragraph 53(2)(h)›Subparagraph 53(2)(h)(i.1)
Quigley v. The Queen, 96 DTC 1057, [1996] 1 CTC 2378 (TCC) Tax Topics›Income Tax Act›61-80›Section 80.4›Subsection 80.4(3)›Paragraph 80.4(3)(b)
David Nathanson, "Included Versus Reported", Canadian Tax Highlights, Vol. 24, No. 9, September 2016, p. 5 Tax Topics›Income Tax Act›1-20›Section 6›(1.1)-(23)›Subsection 6(11)
Burton v Commissioner of Taxation, [2018] FCA 1857, aff'd [2019] FCAFC 141 Tax Topics›Income Tax Act›121-130›Section 126›Subsection 126(1)
13 August 2020 External T.I. 2019-0802891E5 F - Unclaimed RRSP Benefits Tax Topics›Income Tax Act›141-160›Section 146›Subsection 146(1)›Benefit›Paragraph (a)
Thye RRSP of James T. Grenon (552-53721) by its Trustee CIBC Trust Corporation v. Canada, 2025 FCA 129 Tax Topics›Income Tax Act›201-220›Section 207.1›Subsection 207.1(1)
includes
Full Title Topic
The Queen v. Farmparts Distributing Ltd., 80 DTC 6157, [1980] CTC 205 (FCA) Tax Topics›Statutory Interpretation›Interpretation/Definition Provisions
income
Full Title Topic
Ludco Enterprises Ltd. v. Canada, 2001 DTC 5505, [2001] 2 S.C.R. 1082, 2001 SCC 62 Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›Paragraph 20(1)(c)›Subparagraph 20(1)(c)(i)
Mark Resources Inc. v. The Queen, 93 DTC 1004, [1993] 2 CTC 2259 (TCC) Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›Paragraph 20(1)(c)
The Queen v. McLaren, 90 DTC 6566, [1990] 2 CTC 429 (FCTD) Tax Topics›Income Tax Act›1-20›Section 3
454538 Ontario Ltd. v. MNR, 93 DTC 427, [1993] 1 CTC 2746 (TCC) Tax Topics›Income Tax Act›41-60›Section 55›Subsection 55(2)
The Queen v. McLaren, 90 DTC 6566, [1990] 2 CTC 429 (FCTD) Tax Topics›Income Tax Act›61-80›Section 63›Subsection 63(2)
Robertson Ltd. v. MNR, 2 DTC 655, [1944] CTC 75 (Ex Ct) Tax Topics›Income Tax Act›1-20›Section 9›Timing
13 January 2014 External T.I. 2013-0512581E5 - Sale of shares of Brazilian corporation Tax Topics›Treaties›Income Tax Conventions›Article 24
26 April 2017 IFA Roundtable Q. 7, 2017-0691221C6 - Clause 95(2)(a)(ii)(D) Tax Topics›Income Tax Act›81-100›Section 95›Subsection 95(2)›Paragraph 95(2)(a)›Subparagraph 95(2)(a)(ii)›Clause 95(2)(a)(ii)(D)›Subclause 95(2)(a)(ii)(D)(IV)›Sub-subclause 95(2)(a)(ii)(D)(IV)2
29 May 2018 STEP Roundtable Q. 5, 2018-0743961C6 - Tax on Split Income Tax Topics›Income Tax Act›111-120›Section 120.4›Subsection 120.4(1)›Excluded Shares
Burton v Commissioner of Taxation, [2019] FCAFC 141 Tax Topics›Treaties›Income Tax Conventions›Article 24
10 October 2003 Roundtable, 2003-0035645 F - DEDUCTIBILITE DES INTERETS Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›Paragraph 20(1)(c)›Subparagraph 20(1)(c)(i)
Potash Corporation of Saskatchewan Inc. v. Canada, 2024 FCA 35 Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(a)›Income-Producing Purpose
Cheung v Commissioner of Taxation, [2024] FCA 1370 Tax Topics›Income Tax Act›1-20›Section 3›Paragraph 3(a)
income from a business
Full Title Topic
26 July 2010 External T.I. 2010-0364721E5 F - Revenus de bien et d'entreprise Tax Topics›Income Tax Act›1-20›Section 18›(2)-(13)›Subsection 18(12)
income from an active business
Full Title Topic
Sedgewick Co-operative Association Ltd. v. The Queen, 83 DTC 5455, [1984] CTC 14 (FCTD) Tax Topics›Income Tax Act›121-130›Section 125›Subsection 125(7)›Income of the Corporation for the Year From an Active Business
income from property
Full Title Topic
0742443 B.C. Ltd. v. The Queen, 2014 DTC 1208 [at at 3811], 2014 TCC 301, aff'd 2015 DTC 5115 [at 6304], 2015 FCA 231 Tax Topics›Income Tax Act›121-130›Section 125›Subsection 125(7)›Specified Investment Business
Burri v. The Queen, 85 DTC 5287, [1985] 2 CTC 42 (FCTD) Tax Topics›Income Tax Act›121-130›Section 129›Subsection 129(4)›Canadian Investment Income
Elmridge Country Club Inc. v. The Queen, 99 DTC 5127 (FCA) Tax Topics›Income Tax Act›141-160›Section 149›Subsection 149(5)
The Queen v. Canada Southern Railway Co., 86 DTC 6097, [1986] 1 CTC 284 (FCA) Tax Topics›Income Tax Regulations›0000-1999›Regulation 805
Hollinger v. M.N.R., 73 D.T.C. 5003, [1972] C.T.C. 592 (FCTD) Tax Topics›Income Tax Regulations›2000-3999›Regulation 2601›Subsection 2601(2)
5 March 2024 External T.I. 2023-0962831E5 - Active business income – Income from solar panels Tax Topics›Income Tax Act›121-130›Section 125›Subsection 125(7)›Specified Investment Business
income or profits tax
Full Title Topic
5 October 2012 Roundtable, 2012-0451251C6 F - Excess of foreign tax withheld at source Tax Topics›Income Tax Act›121-130›Section 126›Subsection 126(7)›Non-Business-Income Tax
income tax
Full Title Topic
Lanman & Kemp-Barclay & Co. of Colombia v. Commissioner of Internal Revenue, 26 TC 582 (1956) Tax Topics›Income Tax Act›121-130›Section 126›Subsection 126(7)›Non-Business-Income Tax
Teck Corp. v. The Queen, 2005 DTC 5338, 2004 BCCA 514 Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(a)›Income-Producing Purpose
incorporated
Full Title Topic
Deltona Corp. v. MNR, 71 DTC 5186, [1971] CTC 297 (Ex Ct), briefly aff'd 73 DTC 5180, [1973] CTC 215 (SCC) Tax Topics›Income Tax Act›241-260›Section 250›Subsection 250(4)
27 February 2020 CBA Roundtable, Q.17 Tax Topics›Excise Tax Act›123.1-140›Section 132›Subsection 132(1)›Paragraph 132(1)(a)
incur
Full Title Topic
Edmonton Liquid Gas Ltd. v. The Queen, 84 DTC 6526, [1984] CTC 536 (FCA) Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(a)›Incurring of Expense
Ensign Tankers (Leasing) Ltd. v. Stokes, [1989] B.T.C. 410 (Ch.D.) Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(a)›Incurring of Expense
The Queen v. Burnco Industries Ltd., 84 DTC 6348, [1984] CTC 337 (FCA) Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(a)›Timing
C.I.R. v. Lo and Lo, [1984] B.T.C. 281 (PC) Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(a)›Timing
10 January 2014 Internal T.I. 2013-0505911I7 - Meaning of "assembly project" in Brazil Convention Tax Topics›Treaties›Income Tax Conventions›Article 5
6 December 2016 External T.I. 2015-0589041E5 F - Frais médicaux payés d’avance - prepaid medical expenses Tax Topics›Income Tax Act›111-120›Section 118.2›Subsection 118.2(2)›Paragraph 118.2(2)(a)
Lewski v Commissioner of Taxation, [2017] FCAFC 145 Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(a)›Incurring of Expense
9 August 2023 External T.I. 2023-0979431E5 - CEDOE - "costs incurred by a person" Tax Topics›Income Tax Regulations›0000-1999›Regulation 1206›Subsection 1206(1)›Canadian exploration and development overhead expense›Paragraph (d)
ExxonMobil Canada Resources Company v. The King, 2026 TCC 42 Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(a)›Incurring of Expense
incurred
Full Title Topic
13 March 2012 External T.I. 2012-0433661E5 F - Notion de dépense engagée Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(a)›Incurring of Expense
indebtedness
Full Title Topic
Barejo Holdings ULC v. The Queen, 2015 DTC 1216 [at at 1405], 2015 TCC 274, aff'd on other grounds 2016 FCA 304 Tax Topics›Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(11)›Investment Contract
4 February 2015 External T.I. 2015-0565741E5 - Canadian-controlled private corporation Tax Topics›Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(11)›Investment Contract
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)
indefeasible vesting
Full Title Topic
Greenwood Estate v. The Queen, 94 DTC 6190, [1994] 1 CTC 310 (FCA) Tax Topics›Income Tax Act›61-80›Section 70›Subsection 70(6)
indemnities
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)
indemnity
Full Title Topic
Victoria Power Networks Pty Ltd v Commissioner of Taxation, [2019] FCA 77 Tax Topics›Income Tax Act›1-20›Section 9›Compensation Payments
Indian
Full Title Topic
30 August 2016 External T.I. 2016-0656851E5 - Indian Tax Exemption and the Daniels Decision Tax Topics›Other Legislation/Constitution›Federal›Indian Act›Section 87
indirect distribution
Full Title Topic
29 November 2022 CTF Roundtable Q. 10, 2022-0950581C6 - Common Reporting Standard Tax Topics›Income Tax Act›261-273›Section 270›Subsection 270(1)›Controlling Persons
indirectly
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)
Canada v. 594710 British Columbia Ltd., 2018 FCA 166 Tax Topics›Income Tax Act›141-160›Section 160›Subsection 160(1)
30 October 2002 Internal T.I. 2002-0134077 F - ATTRIBUTION DES GAINS EN CAPITAL Tax Topics›Income Tax Act›61-80›Section 74.2›Subsection 74.2(1)
inducement
Full Title Topic
14 November 2007 Internal T.I. 2007-0254601I7 F - Paiement incitatif - Bon de souscription Tax Topics›Income Tax Act›1-20›Section 12›Subsection 12(1)›(e)-(x)›Paragraph 12(1)(x)›Subparagraph 12(1)(x)(iii)
Glencore Canada Corporation v. Canada, 2024 FCA 3 Tax Topics›Income Tax Act›1-20›Section 12›Subsection 12(1)›(e)-(x)›Paragraph 12(1)(x)
14 May 2001 Internal T.I. 2001-0065717 F - PAIEMENT INCITATIF REVENUE DE LOCATION Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(b)›Capital Expenditure v. Expense›Current expense vs. capital acquisition
infirmity
Full Title Topic
The Queen v. Diaz, 81 DTC 5112, [1981] CTC 138 (FCTD) Tax Topics›Income Tax Act›111-120›Section 118›Subsection 118(1)›Paragraph 118(1)(d)›Subparagraph 118(1)(d)(ii)
GST/HST Memorandum 21-3 Respite Care Services January 2019 Tax Topics›Excise Tax Act›Schedules›Schedule V›Part IV›Section 3
ingot
Full Title Topic
Bombay Jewellers Ltd. v. The Queen, [1998] GSTC 94 (TCC) Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Precious Metal
inhabited
Full Title Topic
Dusablon v. Agence du revenu du Québec, 2018 QCCQ 3032 Tax Topics›Income Tax Act›41-60›Section 54›Principal Residence›Paragraph (a)
injury
Full Title Topic
Moorthy v Revenue and Customs, [2018] EWCA Civ 847 Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Retiring Allowance
insolvency
Full Title Topic
30 January 2024 External T.I. 2023-0991461E5 - Residential Flipped Property Rules - Insolvency Tax Topics›Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(13)›Paragraph 12(13)(b)›Subparagraph 12(13)(b)(viii)
insolvent
Full Title Topic
15 June 1998 Internal T.I. 9802347 - BUSINESS INVESTMENT LOSSES Tax Topics›Income Tax Act›41-60›Section 50›Subsection 50(1)
5 October 2012 APFF Roundtable, 2012-0454061C6 F - Transfer of a Lossco to a related corporation Tax Topics›Income Tax Act›41-60›Section 50›Subsection 50(1)
16 December 2003 Internal T.I. 2003-0046167 F - Section 50- Shares of Insolvent Corporation50(1) Tax Topics›Income Tax Act›41-60›Section 50›Subsection 50(1)›Paragraph 50(1)(b)›Subparagraph 50(1)(b)(iii)
installation
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
27 November 2000 Internal T.I. 2000-0054447 F - Interprétation installation - emploi 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)
25 February 2026 External T.I. 2025-1081921E5 - Labour requirements - Preparation or Installation Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 57›Paragraph 57(f)
insurance
Full Title Topic
Watts v. The Queen, 2004 DTC 3111, 2004 TCC 535 (Informal Procedure) Tax Topics›Income Tax Act›41-60›Section 56›Subsection 56(1)›Paragraph 56(1)(a)
Northbridge Commercial Insurance Corporation v. Canada, 2023 FCA 211 Tax Topics›Excise Tax Act›Schedules›Schedule VI›Part IX›Section 2›Paragraph 2(d)
insurance policy
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
insurer
Full Title Topic
29 March 2001 Internal T.I. 2000-0059117 F - PROVISION POUR GARANTIES Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›(d)-(l)›Paragraph 20(1)(l.1)
intangible personal property
Full Title Topic
GST M 300-2 "Taxable Supplies" under "Supply" Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Real Property
GST/HST Memorandum 3.1, “Liability for Tax” (August 1999) Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Real Property
intangible property
Full Title Topic
1 March 2016 Internal T.I. 2016-0631181I7 - Specified foreign property - mineral rights Tax Topics›Income Tax Act›221-240›Section 233.3›Subsection 233.3(1)›Specified Foreign Property
Unidisc Musique Inc.v. Agence du revenu du Québec, 2019 QCCQ 1818, rev'd 2021 QCCA 393 Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 8›Paragraph 8(i)
integration principle
Full Title Topic
Canada v. Repsol Energy Canada Ltd., 2017 FCA 193 Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 1›Paragraph 1(n)
intention
Full Title Topic
Backman v. Canada, 2001 DTC 5149, 2001 SCC 10, [2001] 1 SCR 367 Tax Topics›General Concepts›Purpose/Intention
interest
Full Title Topic
Pike v. Revenue and Customs Commissioners, [2014] BTC 33, [2014] EWCA Civ 824 Tax Topics›Income Tax Act›1-20›Section 12›Subsection 12(1)›(a)-(c)›Paragraph 12(1)(c)
Reference as to the Validity of Section 6 of the Farm Security Act, 1944 of Saskatchewan, [1947] SCR 394, aff'd [1949] AC 110 Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›Paragraph 20(1)(c)
Bennett and White Construction Co. v. Minister of National Revenue, 49 DTC 514, [1949] CTC 1, [1949] S.C.R. 287, [1949-1950] DTC 514 Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›Paragraph 20(1)(c)
Morscher v. MNR, 92 DTC 2214, [1992] 2 CTC 2534 (TCC) Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›Paragraph 20(1)(c)
R. v. Melford Developments Inc., 82 DTC 6281, [1982] CTC 330, [1982] 2 SCR 504 Tax Topics›Income Tax Act›201-220›Section 214›Subsection 214(15)
Joint Committee, "Small Business Deduction Rules under Section 125 of the Income Tax Act - Follow-Up to Our Meeting with Canada Revenue Agency", 2 June 2017 Joint Committee Submission to Finance respecting the Small Business Deduction, appending Submission to Randy Hewlett of the Income Tax Rulings Directorate dated 14 February 2017 Tax Topics›Income Tax Act›121-130›Section 125›Subsection 125(7)›Specified Corporate Income›Paragraph (a)›Subparagraph (a)(i)
Solar Power Network Inc. v. ClearFlow Energy Finance Corp., 2018 ONSC 7286, rev'd 2018 ONCA 727 Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›Paragraph 20(1)(c)
Solar Power Network Inc. v. ClearFlow Energy Finance Corp., 2018 ONCA 727 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Financial Service›Paragraph (f)
Plains Midstream Canada ULC v. Canada, 2019 FCA 57 Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›Paragraph 20(1)(c)
12 December 2018 Interpretation Letter of the CRA Charities Directorate to Simon Cheung File GC 341217 Tax Topics›Income Tax Act›181-200›Section 188.1›Subsection 188.1(3.2)
7 October 2011 Roundtable, 2011-0412161C6 F - Timing of the increase in interest - stock option Tax Topics›Income Tax Act›41-60›Section 55›Subsection 55(3)›Paragraph 55(3)(a)›Subparagraph 55(3)(a)(ii)
Agence du revenu du Québec v. Bernardin, 2021 QCCA 625 Tax Topics›Income Tax Act›1-20›Section 12›Subsection 12(1)›(a)-(c)›Paragraph 12(1)(c)
18 May 2006 Internal T.I. 2005-0162821I7 F - Imposition - article 1619 du Code civil Tax Topics›Income Tax Act›1-20›Section 12›Subsection 12(1)›(a)-(c)›Paragraph 12(1)(c)
13 August 2004 Internal T.I. 2004-0076861I7 F - Investissement à l'étranger Tax Topics›Income Tax Act›1-20›Section 12›Subsection 12(1)›(a)-(c)›Paragraph 12(1)(c)
7 January 2025 External T.I. 2022-0945291E5 F - Intérêts versés sur des obligations communautaires d’une coopérative Tax Topics›Income Tax Act›141-160›Section 149›Subsection 149(1)›Paragraph 149(1)(l)
interest in a trust
Full Title Topic
17 June 2025 STEP Roundtable Q. 2, 2025-1051581C6 - Succession of Family Business Tax Topics›Income Tax Act›81-100›Section 84.1›Subsection 84.1(2.3)›Paragraph 84.1(2.3)(c)›Subparagraph 84.1(2.3)(c)(ii)
interest in real property
Full Title Topic
Canada (National Revenue) v. Shaker, 2022 FC 407, 2022 FC 408 Tax Topics›Other Legislation/Constitution›Federal›Federal Courts Rules›Rule 458›Subsection 458(1)›Paragraph 458(1)(a)›Subparagraph 458(1)(a)(i)
interlining
Full Title Topic
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
interlocutory
Full Title Topic
National Benefit Authority Corporation v. Canada, 2022 FCA 17 Tax Topics›Other Legislation/Constitution›Federal›Federal Courts Act›Section 2›Subsection 2(1)›Final Judgment
inventory
Full Title Topic
Canadian Imperial Bank of Canada v. Canada, 2000 DTC 6207 (FCA) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Inventory
23 September 2014 External T.I. 2013-0509021E5 F - Rajustement obligatoire Tax Topics›Income Tax Act›21-40›Section 28›Subsection 28(1)›Paragraph 28(1)(c)
Kruger Incorporated v. Canada, 2016 FCA 186 Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Inventory
Ted Davy Finance Co. Ltd. v. MNR, 64 DTC 5124, [1964] CTC 194 (Ex Ct) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Inventory
25 September 2007 Internal T.I. 2007-0226751I7 F - Gain en capital versus revenu d'entreprise Tax Topics›Income Tax Regulations›0000-1999›Regulation 1102›Subsection 1102(1)›Paragraph 1102(1)(b)
investing
Full Title Topic
Wragg v. Palmer, [1919] 2 Ch. 58 Tax Topics›Income Tax Act›101-110›Section 108›Subsection 108(2)›Paragraph 108(2)(b)
First Torland Investments Ltd. v. MNR, 69 DTC 5109, [1969] CTC 134 (Ex Ct), briefly aff'd 70 DTC 6354, [1970] CTC 634 (SCC) Tax Topics›Income Tax Act›1-20›Section 9›Capital Gain vs. Profit›Real Estate
investment form
Full Title Topic
ACN 154 520 199 Pty Ltd (in liquidation) v Commissioner of Taxation, [2020] FCAFC 190 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Precious Metal
investments
Full Title Topic
Commissioner of Taxes v. Australian Mutual Provident Society (1902), 22 N.Z.L.R. 445 (C.A.) Tax Topics›Income Tax Act›101-110›Section 108›Subsection 108(2)›Paragraph 108(2)(b)
Pennsylvania Ry. Co. v. Interstate Commerce Commission, 66 F. (2d) 37 (3d C.A. (1933)) Tax Topics›Income Tax Act›101-110›Section 108›Subsection 108(2)›Paragraph 108(2)(b)
In Re Ferry, Allen v. Allen, [1945] N.Z.L.R. 448 (S.C.) Tax Topics›Income Tax Act›101-110›Section 108›Subsection 108(2)›Paragraph 108(2)(b)
C.I.R. v. Desoutter Bros., Ltd. (1945), 29 TC 155 (C.A.) Tax Topics›Income Tax Act›101-110›Section 108›Subsection 108(2)›Paragraph 108(2)(b)
Re Lilly's Will Trust, [1948] 2 All E.R. 906 (Ch. D.) Tax Topics›Income Tax Act›101-110›Section 108›Subsection 108(2)›Paragraph 108(2)(b)
Tootal Broadhurst Lee Co. Ltd. v. I.R.C., [1949] 1 All E.R. 261 (HL) Tax Topics›Income Tax Act›101-110›Section 108›Subsection 108(2)›Paragraph 108(2)(b)
investor
Full Title Topic
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
is
Full Title Topic
Barker v Baxendale Walker Solicitors (a firm) & Anor, [2017] EWCA Civ 2056 Tax Topics›Statutory Interpretation›Interpretation Act›Section 10
issue
Full Title Topic
International Hi-tech Industries Inc. v. The Queen, 2018 TCC 240 Tax Topics›Excise Tax Act›Regulations›Input Tax Credit Information (GST/HST) Regulations›Section 3›Paragraph 3(a)›Subparagraph 3(a)(ii)
Toews v. The King, 2025 TCC 123 (Informal Procedure) Tax Topics›Income Tax Act›221-240›Section 237.1›Subsection 237.1(7.4)
issue estoppel
Full Title Topic
Canadian Imperial Bank of Commerce v. The Queen, 2022 TCC 26, aff'd 2023 FCA 195 Tax Topics›General Concepts›Res Judicata