Words and Phrases - M

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

made (1)
main (1)
maintain (4)
material (1)
matter (2)
may (4)
means (1)
meeting (5)
member (1)
merchant (1)
merger (2)
mine (1)
mineral (2)
mining (1)
minus (1)
modify (1)
money (5)
month (6)
mortgage (1)
mortgages (0)
mortgagor (1)
motive (1)

Words and Phrases

made
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)
main
Full Title Topic
Travel Document Service & Ladbroke Group International v Revenue & Customs (Rev 1), [2018] EWCA Civ 549 Tax Topics›Income Tax Act›81-100›Section 83›Subsection 83(2.1)
main object
Full Title Topic
Barclays Mercantile Industrial Finance Ltd. v. Melluish, [1990] BTC 209 (Ch. D.) Tax Topics›Income Tax Act›81-100›Section 83›Subsection 83(2.1)
main purpose
Full Title Topic
4 August 1999 External T.I. 9908235 F - PARAGRAPHE 112(3.2) - REGLE TRANSITOIRE Tax Topics›Income Tax Act›111-120›Section 112›Subsection 112(3.2)
main reason
Full Title Topic
Gerbro Holdings Company v. Canada, 2016 TCC 173, briefly aff'd 2018 FCA 197 Tax Topics›Income Tax Act›81-100›Section 94.1›Subsection 94.1(1)
S3-F2-C1 - Capital Dividends Tax Topics›Income Tax Act›81-100›Section 83›Subsection 83(2.1)
maintain
Full Title Topic
Spannier v. The Queen, 2013 TCC 40 (Informal Procedure) Tax Topics›Income Tax Act›1-20›Section 6›(1.1)-(23)›Subsection 6(6)
2 March 2015 External T.I. 2014-0527281E5 F - Tenir un établissement domestique autonome Tax Topics›Income Tax Act›111-120›Section 118›Subsection 118(1)›Paragraph 118(1)(b)
Brandon (City) v. Canada, 2010 FCA 244 Tax Topics›Excise Tax Act›Schedules›Schedule V›Part VI›Section 22
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)
maintain a self-contained domestic establishment
Full Title Topic
11 June 2013 External T.I. 2013-0484781E5 F - Établissement domestique autonome Tax Topics›Income Tax Act›111-120›Section 118›Subsection 118(1)›Paragraph 118(1)(b)
maintained
Full Title Topic
14 September 2000 Internal T.I. 2000-0035797 F - ALLOCATION DE SEJOUR Tax Topics›Income Tax Act›1-20›Section 6›(1.1)-(23)›Subsection 6(6)›Paragraph 6(6)(a)›Subparagraph 6(6)(a)(i)
maintains a self-contained domestic establishment
Full Title Topic
16 October 2003 Internal T.I. 2003-0032537 F - EQUIVALENT POUR PERSONNE Tax Topics›Income Tax Act›111-120›Section 118›Subsection 118(1)›Paragraph 118(1)(b)
making of loan
Full Title Topic
9 June 1999 External T.I. 9828345 F - 2ND ACQUISITION OF LOAN BY NRO Tax Topics›Income Tax Act›131-140›Section 133›Subsection 133(8)›Non-Resident-Owned Investment Corporation›Paragraph (d)
management 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)
management services
Full Title Topic
The Canadian Medical Protective Association v. The Queen, 2008 TCC 33, [2008] GSTC 88, aff'd supra Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Financial Service
manufacture
Full Title Topic
Royal Bank of Canada v. Deputy Minister of National Revenue for Customs and Excise, 81 DTC 5301, [1982] CTC 183, [1981] 2 SCR 139 Tax Topics›Income Tax Act›121-130›Section 125.1›Subsection 125.1(3)›Canadian Manufacturing and Processing Profits
The Queen v. York Marble, Tile and Terrazzo Ltd., [1968] S.C.R. 140, [1968] CTC 44, 68 DTC 5001 Tax Topics›Income Tax Act›121-130›Section 125.1›Subsection 125.1(3)›Canadian Manufacturing and Processing Profits
Biltrite Tire Co. v. The King, [1937] S.C.R. 364, 1 D.T.C. 360 Tax Topics›Income Tax Act›121-130›Section 125.1›Subsection 125.1(3)›Canadian Manufacturing and Processing Profits
15 May 2001 External T.I. 2001-0071085 F - FABRICATION AU CANADA Tax Topics›Income Tax Regulations›4000-5999›Regulation 5202›Qualified Activities
manufacturing
Full Title Topic
Tenneco Canada Inc. v. The Queen, 91 DTC 5207 (FCA) Tax Topics›Income Tax Act›121-130›Section 125.1›Subsection 125.1(3)›Canadian Manufacturing and Processing Profits
Coop de travailleurs en serres Belle-de-Jour v. Agence du revenu du Québec, 2019 QCCQ 6609 Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 29
manufacturing or processing
Full Title Topic
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)(d)
marketable securities
Full Title Topic
17 September 1992 T.I. (Tax Window, No. 24, p. 20, ¶2204) Tax Topics›Income Tax Act›121-130›Section 130›Subsection 130(3)›Paragraph 130(3)(a)
10 February 1995 External T.I. 9431795 - MARKETABLE SECURITIES Tax Topics›Income Tax Regulations›4000-5999›Regulation 5000›Subsection 5000(7)›Pooled Fund Trust
matching principle
Full Title Topic
Anthony v. Canada (National Revenue), 2016 FC 955 Tax Topics›Income Tax Act›1-20›Section 9›Computation of Profit
material
Full Title Topic
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)
materials consumed
Full Title Topic
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)
matter
Full Title Topic
Canada v. Honeywell Limited, 2007 DTC 5073, 2007 FCA 22 Tax Topics›Income Tax Act›141-160›Section 152›(4.01)-(9)›Subsection 152(4.01)
22 June 2017 Interpretation 180966 Tax Topics›Excise Tax Act›261-280›Section 262›Subsection 262(2)
may
Full Title Topic
Sherman v. The Queen, 2000 DTC 1523 (TCC) Tax Topics›Income Tax Act›121-130›Section 127.531
8 October 2008 Internal T.I. 2008-0269581I7 - statute-barred refund Tax Topics›Income Tax Act›161-180›Section 164›Subsection 164(1)
YELLOW POINT LODGE LTD. v. HER MAJESTY THE QUEEN, 2020 FCA 195 Tax Topics›Income Tax Act›111-120›Section 118.1›Subsection 118.1(11)
STC Steel Technologies Canada, Ltd. v. The King, 2026 TCC 149 Tax Topics›Statutory Interpretation›Interpretation Act›Section 11
may be deducted
Full Title Topic
Sherman v. The Queen, 2000 DTC 1523 (TCC) Tax Topics›Income Tax Act›121-130›Section 127.531
may deduct
Full Title Topic
Zhang v. The Queen, 2017 TCC 258 (Informal Procedure) Tax Topics›Income Tax Act›111-120›Section 118.6›Subsection 118.6(1)
means
Full Title Topic
Canada v. Alta Energy Luxembourg S.A.R.L., 2021 SCC 49, [2021] 3 SCR 590 Tax Topics›Treaties›Income Tax Conventions›Article 4
means ... and includes
Full Title Topic
Fiera Foods Company v. The King, 2023 TCC 140 Tax Topics›Excise Tax Act›Regulations›Input Tax Credit Information (GST/HST) Regulations›Section 2›Supporting Documentation
medical care
Full Title Topic
Vocan Health Assessors Inc. v. The Queen, 2021 TCC 49 Tax Topics›Excise Tax Act›Schedules›Schedule V›Part II›Section 2
medical practitioner
Full Title Topic
2 January 2007 External T.I. 2006-0156421E5 F - Frais médicaux Tax Topics›Income Tax Act›111-120›Section 118.4›Subsection 118.4(2)
11 January 2000 External T.I. 9916595 F - FRAIS MEDICAUX-CONSEILLERS GENETIQUES Tax Topics›Income Tax Act›111-120›Section 118.4›Subsection 118.4(2)
medical prosthesis
Full Title Topic
Dr. Brian Hurd Dentistry Professional Corporation v. The Queen, 2017 TCC 142 (Informal Procedure) Tax Topics›Excise Tax Act›Schedules›Schedule V›Part II›Section 1›Institutional Health Care Service›Paragraph (b)
medical services
Full Title Topic
Patton v. The Queen, 2005 DTC 1786, 2005 TCC 704 (Informal Procedure) Tax Topics›Income Tax Act›111-120›Section 118.2›Subsection 118.2(2)›Paragraph 118.2(2)(g)
17 September 2002 Internal T.I. 2002-0149147 F - SERVICES MEDICAUX-TEMOIGNAGE Tax Topics›Income Tax Act›111-120›Section 118.2›Subsection 118.2(2)›Paragraph 118.2(2)(a)
meeting
Full Title Topic
Ryan v. The Queen, 2006 DTC 2738, 2006 TCC 132 (Informal Procedure) Tax Topics›Income Tax Act›1-20›Section 18›(2)-(13)›Subsection 18(12)
10 December 2013 External T.I. 2013-0481171E5 - Home Office Expenses Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(13)›Paragraph 8(13)(a)›Subparagraph 8(13)(a)(ii)
S4-F2-C2 - Business Use of Home Expenses Tax Topics›Income Tax Act›1-20›Section 18›(2)-(13)›Subsection 18(12)›Paragraph 18(12)(a)
Landry v. The Queen, 2007 TCC 383 (Informal Procedure) Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(13)›Paragraph 8(13)(a)›Subparagraph 8(13)(a)(ii)
16 August 2022 CPAC Roundtable Q. 10, 2022-0946251C6 - Home Office Expenses Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(13)›Paragraph 8(13)(a)›Subparagraph 8(13)(a)(ii)
member
Full Title Topic
6 November 2015 External T.I. 2015-0611691E5 F - Member of a cooperative corporation Tax Topics›Income Tax Act›131-140›Section 136›Subsection 136(2)›Paragraph 136(2)(c)
mental infirmity
Full Title Topic
3 December 2020 External T.I. 2019-0823751E5 - Lifetime Benefit Trust Tax Topics›Income Tax Act›41-60›Section 60.011›Subsection 60.011(1)›Paragraph 60.011(1)(b)
merchant
Full Title Topic
Canada (National Revenue) v. Shopify Inc., 2025 FC 968 Tax Topics›Income Tax Act›221-240›Section 231.2›Subsection 231.2(3)
merchantable
Full Title Topic
1 September 1999 External T.I. 9901805 F - CONCESSION FORESTIERE Tax Topics›Income Tax Regulations›Schedules›Schedule VI›Section 5
merged or combined
Full Title Topic
16 May 2018 IFA Roundtable Q. 5, 2018-0745501C6 - Meaning of “merged or combined” in 40(3.5)(c)(i) Tax Topics›Income Tax Act›21-40›Section 40›Subsection 40(3.5)›Paragraph 40(3.5)(c)›Subparagraph 40(3.5)(c)(i)
merger
Full Title Topic
26 January 2018 Internal T.I. 2017-0735771I7 - Application of paragraph 40(3.5)(c) Tax Topics›Income Tax Act›21-40›Section 40›Subsection 40(3.5)›Paragraph 40(3.5)(c)›Subparagraph 40(3.5)(c)(i)
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)
metropolitan area
Full Title Topic
Foster v. MNR, 83 DTC 620, [1983] CTC 2673 (TCC) Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(g)
mine
Full Title Topic
Avril Holdings Ltd. v. Minister of National Revenue, 70 DTC 6366, [1970] CTC 572, [1971] S.C.R. 601 Tax Topics›Income Tax Regulations›Schedules›Schedule V
mineral
Full Title Topic
Notice 269 – Draft GST/HST Memorandum 3.7, "Natural Resources" 15 February 2012 Tax Topics›Excise Tax Act›161-180›Section 162›Subsection 162(2)
27 March 2014 External T.I. 2014-0520941E5 F - Industrial mineral mine and related expenditures Tax Topics›Income Tax Regulations›0000-1999›Regulation 1100›Subsection 1100(1)›Paragraph 1100(1)(g)
mineral resource
Full Title Topic
Oro Del Norte S.A. v. The Queen, 93 DTC 5217, [1993] 1 CTC 245 (FCTD) Tax Topics›Income Tax Act›61-80›Section 66.1›Subsection 66.1(6)›Canadian exploration expense›Paragraph (g)
mining
Full Title Topic
Commissioner of Taxation v Resource Capital Fund IV LP Commissioner of Taxation v Resource Capital Fund IV LP, [2019] FCAFC 51 Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Taxable Canadian Property›Paragraph (d)
ministering
Full Title Topic
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)
minus
Full Title Topic
Canterra Energy Ltd. v. The Queen, 87 DTC 5019, [1987] 1 CTC 89 (FCA) Tax Topics›Income Tax Act›241-260›Section 257
misrepresentation
Full Title Topic
MNR v. Foot, 64 DTC 5196, [1964] CTC 317 (Ex Ct), briefly aff'd 66 DTC 5072 (SCC) Tax Topics›Income Tax Act›141-160›Section 152›Subsection 152(4)›Paragraph 152(4)(a)›Subparagraph 152(4)(a)(i)
Nesbitt v. The Queen, 96 DTC 6045, [1996] 1 CTC 282 (FCTD), aff'd 96 DTC 6588 (FCA) Tax Topics›Income Tax Act›141-160›Section 152›Subsection 152(4)›Paragraph 152(4)(a)›Subparagraph 152(4)(a)(i)
Ver v. Canada, [1995] TCJ No. 593 Tax Topics›Income Tax Act›141-160›Section 152›Subsection 152(4)›Paragraph 152(4)(a)›Subparagraph 152(4)(a)(i)
9 November 2012 CTF Atlantic Roundtable, 2012-0465921C6 - CTF Atlantic - Statute Barred Years Tax Topics›Income Tax Act›141-160›Section 152›Subsection 152(4)›Paragraph 152(4)(a)›Subparagraph 152(4)(a)(i)
Inwest Investments Ltd. v. The Queen, 2015 BCSC 1375 Tax Topics›Income Tax Act›141-160›Section 152›Subsection 152(4)›Paragraph 152(4)(a)›Subparagraph 152(4)(a)(i)
Harika v. The King, 2025 TCC 81 Tax Topics›Income Tax Act›141-160›Section 152›Subsection 152(4)›Paragraph 152(4)(a)›Subparagraph 152(4)(a)(i)
Canada (Attorney General) v. Emamifar, 2026 FCA 141 Tax Topics›Income Tax Act›141-160›Section 152›Subsection 152(4)›Paragraph 152(4)(a)›Subparagraph 152(4)(a)(i)
misrepresentation that is attributable to neglect
Full Title Topic
Venne v. The Queen, 84 DTC 6247, [1984] CTC 223 (FCTD) Tax Topics›Income Tax Act›141-160›Section 152›Subsection 152(4)›Paragraph 152(4)(a)›Subparagraph 152(4)(a)(i)
mixed allowance
Full Title Topic
4 December 2006 External T.I. 2006-0185301E5 F - Allocation automobile Tax Topics›Income Tax Act›1-20›Section 6›Subsection 6(1)›(b)-(l)›Paragraph 6(1)(b)›Subparagraph 6(1)(b)(xi)
modification
Full Title Topic
12 June 2009 Internal T.I. 2008-0294921I7 F - Montant reçu à l'égard d'un surplus actuariel Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Superannuation or Pension Benefit
modifications that the circumstances require
Full Title Topic
Zen v. Canada (National Revenue), 2010 DTC 5109 [at at 6979], 2010 FCA 180 Tax Topics›Statutory Interpretation›Interpretation Act›Subsection 45(2)
modify
Full Title Topic
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)
money
Full Title Topic
Casa Blanca Homes Ltd. v. The Queen, 2013 TCC 338 (Informal Procedure) Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Supply
20 June 2023 STEP Roundtable Q. 3, 2023-0968091C6 - Trust Reporting – Definition of Money and Treatment of Dividend Receivable Tax Topics›Income Tax Act›141-160›Section 150›Subsection 150(1.2)›Paragraph 150(1.2)(b)›Subparagraph 150(1.2)(b)(i)
14 November 2002 Internal T.I. 2002-0171377 F - REER PLACEMENT ADMISSIBLE Tax Topics›Income Tax Act›201-220›Section 204›Qualified Investment›Paragraph (a)
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)
money-lending business
Full Title Topic
A.P. Toldo Holding Corporation v. The Queen, 2014 DTC 1042 [at at 2787], 2013 TCC 416 Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(b)›Capital Expenditure v. Expense›Financing Expenditures
Loman Warehousing Ltd. v. Canada, 2000 DTC 6610 (FCA), aff'g 99 DTC 1113, Docket: 98-201-IT-G (TCC) infra Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›(m)-(p)›Paragraph 20(1)(p)›Subparagraph 20(1)(p)(ii)
month
Full Title Topic
MNR v. Kayelle Management (Yukon) Inc., 94 DTC 6116, [1994] 1 CTC 271 (FCA) Tax Topics›Income Tax Act›141-160›Section 157›Subsection 157(1)
23 November 2023 Internal T.I. 2020-0850381I7 - Article V(4) of the Canada-U.S. Treaty Tax Topics›Treaties›Income Tax Conventions›Article 5
21 November 2023 Internal T.I. 2021-0880101I7 - Article 5(3)(b) of the Canada-Mexico Treaty Tax Topics›Treaties›Income Tax Conventions›Article 5
26 March 1986 Income Tax Severed Letter RCT 85-243 Tax Topics›Income Tax Act›81-100›Section 85›Subsection 85(8)
9 October 2025 APFF Roundtable Q. 13, 2025-1071541C6 - Irrégularité dans le calcul des pénalités lorsqu’un choix doit être produit Tax Topics›Statutory Interpretation›Interpretation Act›Section 28
9 April 1999 External T.I. 9901735 F - CREDIT D'IMPOT POUR EMPLOI A L'ETRANGER Tax Topics›Income Tax Act›121-130›Section 122.3›Subsection 122.3(1)
more than six consecutive months
Full Title Topic
30 June 2009 External T.I. 2008-0304311E5 F - Période admissible - CIEE Tax Topics›Income Tax Act›121-130›Section 122.3›Subsection 122.3(1)
mortgage
Full Title Topic
Stewart v. The Queen, 2019 TCC 22 Tax Topics›Income Tax Regulations›4000-5999›Regulation 4900›Subsection 4900(1)›Paragraph 4900(1)(j)
mortgagor
Full Title Topic
The Queen v. Epstein, 84 DTC 6259, [1984] CTC 270 (FCTD) Tax Topics›Income Tax Regulations›4000-5999›Regulation 4900›Subsection 4900(4)
motivation
Full Title Topic
Backman v. Canada, 2001 DTC 5149, 2001 SCC 10, [2001] 1 SCR 367 Tax Topics›General Concepts›Purpose/Intention
motive
Full Title Topic
Commissioner of Taxation v Sharpcan Pty Ltd, [2019] HCA 36 Tax Topics›General Concepts›Purpose/Intention
moving expenses
Full Title Topic
Gold v. The Queen, 77 DTC 5430, [1977] CTC 616 (FCTD) Tax Topics›Income Tax Act›61-80›Section 62
Storrow v. The Queen, 78 DTC 6551, [1978] CTC 792 (FCTD) Tax Topics›Income Tax Act›61-80›Section 62
municipal service
Full Title Topic
407 ETR Concession Company Limited v. The Queen, 2016 TCC 213, aff'd 2017 FCA 220 Tax Topics›Excise Tax Act›Schedules›Schedule V›Part VI›Section 21
Canada v. 407 ETR Concession Company Limited, 2017 FCA 220 Tax Topics›Excise Tax Act›Schedules›Schedule V›Part VI›Section 21
municipality
Full Title Topic
Otineka Development Corp. Ltd. v. The Queen, 94 DTC 1234, [1994] 1 CTC 2424 (TCC) Tax Topics›Income Tax Act›141-160›Section 149›Subsection 149(1)›Paragraph 149(1)(d)
Bellrose v. Canada, 2012 DTC 5068 [at at 6922], 2012 FCA 67 Tax Topics›Income Tax Act›81-100›Section 81›Subsection 81(3)
23 June 2020 External T.I. 2020-0848441E5 F - SSUC - Entité déterminée et institution publique Tax Topics›Income Tax Act›141-160›Section 149›Subsection 149(1)›Paragraph 149(1)(c)
11 September 2002 External T.I. 2002-0161005 F - REÇU POUR DON - MUNICIPALITÉ Tax Topics›Income Tax Act›101-110›Section 110.1›Subsection 110.1(2)
mutatis mutandis
Full Title Topic
Zen v. Canada (National Revenue), 2010 DTC 5109 [at at 6979], 2010 FCA 180 Tax Topics›Statutory Interpretation›Interpretation Act›Subsection 45(2)