Words and Phrases - N

a
89
b
44
c
83
d
56
e
43
f
31
g
20
h
15
i
77
j
2
k
2
l
32
m
57
n
28
o
39
p
81
q
3
r
78
s
95
t
47
u
16
v
10
w
23
y
2

Table of Contents

named (1)
near (2)
necessary (2)
nephew (1)
new (1)
newspaper (2)
niece (1)
nominal (2)
normal (1)
normally (3)
notes (1)
novation (6)
nursing (1)
nuts (1)

Words and Phrases

named
Full Title Topic
7 October 2016 APFF Financial Strategies and Instruments Roundtable Q. 6, 2016-0651741C6 F - Named beneficiary Tax Topics›Income Tax Act›121-130›Section 122›Subsection 122(3)›qualified disability trust›Paragraph (b)
near
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)
Humphreys v. The Queen, 2010 DTC 1084 [at at 2948], 2010 TCC 88 (Informal Procedure) Tax Topics›Income Tax Act›111-120›Section 118.5›Subsection 118.5(1)›Paragraph 118.5(1)(c)
near equal
Full Title Topic
Zara v. The Queen, 2017 TCC 45 (Informal Procedure) Tax Topics›Income Tax Act›121-130›Section 122.6›Shared-Custody Parent
Lavrinenko v. The Queen, 2017 TCC 230 (Informal Procedure), aff'd 2019 FCA 51 Tax Topics›Income Tax Act›121-130›Section 122.6›Shared-Custody Parent
Lavrinenko v. Canada, 2019 FCA 51 Tax Topics›Income Tax Act›121-130›Section 122.6›Shared-Custody Parent›Paragraph (b)
necessary
Full Title Topic
Tolhoek v. The Queen, 2007 DTC 247, 2006 TCC 681 (Informal Procedure), aff'd 2008 FCA 128 Tax Topics›Income Tax Act›141-160›Section 143.2›Subsection 143.2(7)
Estate of Myrth May Stuart v. The Queen, 2003 DTC 329, 2003 TCC 171, aff'd supra. Tax Topics›Income Tax Act›41-60›Section 54›Principal Residence
nephew
Full Title Topic
Re Butt (1986), 22 E.T.R. 120 (Ont. Sur. Ct.) Tax Topics›Income Tax Act›61-80›Section 74.1›Subsection 74.1(2)
new
Full Title Topic
4 April 2003 Internal T.I. 2003-0004387 F - OUTIL ADMISSIBLE APPRENTI MECANICIEN Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(6)›Paragraph 8(6)(b)›Subparagraph 8(6)(b)(ii)
news programming
Full Title Topic
12 October 2010 Internal T.I. 2010-0355761I7 F - PCMC - Dépense courante ou en capital Tax Topics›Income Tax Regulations›0000-1999›Regulation 1106›Subsection 1106(1)›Excluded Production›Paragraph (b)›Subparagraph (b)(i)
newspaper
Full Title Topic
E.W. Bickle Ltd. v. MNR, 79 DTC 5170, [1979] CTC 228 (FCA) Tax Topics›Income Tax Act›1-20›Section 19›Subsection 19(5)›Canadian newspaper or periodical
6 November 1992 T.I. 922058 (C.T.O. "Various interpretations of section 19; September 1993 Access Letter, p. 408, ¶C9-287) Tax Topics›Income Tax Act›1-20›Section 19›Subsection 19(5)›Canadian newspaper or periodical
niece
Full Title Topic
Re Butt (1986), 22 E.T.R. 120 (Ont. Sur. Ct.) Tax Topics›Income Tax Act›61-80›Section 74.1›Subsection 74.1(2)
nil assessment
Full Title Topic
Nottawasaga Inn Ltd. v. The Queen, 2014 DTC 1021 [at at 2628], 2013 TCC 377 (Informal Procedure) Tax Topics›Income Tax Act›161-180›Section 169
Canada v. 984274 Alberta Inc., 2020 FCA 125 Tax Topics›Income Tax Act›161-180›Section 164›Subsection 164(1)
nominal
Full Title Topic
British Columbia Transit v. The Queen, [2006] GSTC 103, 2006 TCC 437 Tax Topics›Excise Tax Act›141-160›Section 141.01›Subsection 141.01(1.1)
24 April 2015 Interpretation 166609 Tax Topics›Excise Tax Act›141-160›Section 156›Subsection 156(1)›Qualifying Member
nominal value
Full Title Topic
26 February 2015 CBA Roundtable, Q.22 Tax Topics›Excise Tax Act›141-160›Section 156›Subsection 156(1)›Qualifying Member
non est factum
Full Title Topic
Ntakos Estate v. The Queen, 2018 TCC 224 Tax Topics›Income Tax Act›161-180›Section 166.1›Subsection 166.1(7)›Paragraph 166.1(7)(a)
non-suit motion
Full Title Topic
Caroni v. The King, 2025 TCC 101 Tax Topics›General Concepts›Onus
normal
Full Title Topic
Halvorson v. The King, 2025 TCC 124 (Informal Procedure) Tax Topics›Income Tax Act›111-120›Section 118.3›Subsection 118.3(1.1)›Paragraph 118.3(1.1)(a)
normally
Full Title Topic
S4-F15-C1 - Manufacturing and Processing Tax Topics›Income Tax Regulations›4000-5999›Regulation 5202›Cost of Labour
S4-F15-C1 - Manufacturing and Processing Tax Topics›Income Tax Regulations›0000-1999›Regulation 402›Subsection 402(7)
Income Tax Folio S4-F3-C2, Provincial Income Allocation, 30 January 2024 Tax Topics›Income Tax Regulations›0000-1999›Regulation 402›Subsection 402(7)
normally performed
Full Title Topic
23 April 2025 External T.I. 2024-1046391E5 - Meaning of Red Seal worker Tax Topics›Income Tax Act›121-130›Section 127.46›Subsection 127.46(1)›Red Seal worker
noscitur a sociis
Full Title Topic
Lichtman v. The Queen, 2017 TCC 252 (Informal Procedure) Tax Topics›Statutory Interpretation›Noscitur a Sociis
notes
Full Title Topic
Hersh Joshi, Jack Silverson, "Understanding and Doing Business with Tax-Exempt Entities", 2018 Conference Report (Canadian Tax Foundation), 29:1 – 35 Tax Topics›Income Tax Act›141-160›Section 149›Subsection 149(1)›Paragraph 149(1)(o.2)›Subparagraph 149(1)(o.2)(iii)›Clause 149(1)(o.2)(iii)(B)
notice of assessment
Full Title Topic
26 January 2010 External T.I. 2009-0344121E5 F - REER, déduction pour cotisations excédentaires Tax Topics›Income Tax Act›141-160›Section 146›Subsection 146(8.2)›Paragraph 146(8.2)(c)
notwithstanding
Full Title Topic
Marren v. Ingles (1980), 54 TC 76, [1980] UKHL TC (HL) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Disposition
novation
Full Title Topic
Carma Developers Ltd. v. The Queen, 96 DTC 1798, [1996] 3 CTC 2029 (TCC), briefly aff'd 96 DTC 6569 (FCA) Tax Topics›Income Tax Act›61-80›Section 80›Subsection 80(2)›Paragraph 80(2)(a)
National Trust Co. v. Mead, [1990] 5 WWR 455, [1990] 2 SCR 410 Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Disposition
General Electric Capital Equipment Finance Inc. v. Canada, 2002 DTC 6734, 2001 FCA 392 Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Disposition
Blank v Commissioner of Taxation, [2016] HCA 42 Tax Topics›Income Tax Act›1-20›Section 6›Subsection 6(1)›Paragraph 6(1)(a)
13 July 2018 Internal T.I. 2017-0713301I7 - Assumption of accrued interest Tax Topics›Income Tax Act›201-220›Section 212›Subsection 212(1)›(a)-(c)›Paragraph 212(1)(b)
21 July 2009 Internal T.I. 2009-0322591I7 F - Déduction des intérêts Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Disposition
nursery stock
Full Title Topic
Bradshaw v. Minister of Customs & Excise, [1928] S.C.R. 54 Tax Topics›Statutory Interpretation›Similar Statutes/ in pari materia
nursing
Full Title Topic
27 April 2018 Ruling 185888 Tax Topics›Excise Tax Act›Schedules›Schedule V›Part II›Section 6
nursing home
Full Title Topic
21 January 2016 Roundtable, 2016-0624871C6 F - Colloque CPA- Frais médicaux - medical expenses Tax Topics›Income Tax Act›111-120›Section 118.2›Subsection 118.2(2)›Paragraph 118.2(2)(d)
8 June 2015 External T.I. 2014-0529851E5 F - Frais payés à une maison de santé ou de repos Tax Topics›Income Tax Act›111-120›Section 118.2›Subsection 118.2(2)›Paragraph 118.2(2)(d)
nuts
Full Title Topic
The King v. Planters Nut and Chocolate Company Ltd., [1951] Ex. C.R. 122, 51 D.T.C. 454, [1951] C.T.C. 16 Tax Topics›Statutory Interpretation›Similar Statutes/ in pari materia