Words and Phrases - P

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b
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c
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d
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e
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f
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g
20
h
15
i
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Table of Contents

paid (3)
parent (1)
patient (1)
payable (9)
payer (1)
payment (2)
penalty (1)
pension (3)
perform (1)
period (2)
periodic (3)
permanent (3)
person (3)
pipeline (1)
plan (1)
policy (1)
portion (1)
primarily (11)
primary (1)
principal (1)
prize (2)
produce (1)
produced (1)
profit (1)
profits (2)
program (2)
property (7)
provision (1)
public (1)
purport (0)
purported (1)
purports (1)
purpose (7)

Words and Phrases

paid
Full Title Topic
4145356 Canada Limited v. The Queen, 2011 DTC 1171 [at at 937], 2011 TCC 220 Tax Topics›Income Tax Act›121-130›Section 126›Subsection 126(2)
Blais v. MNR, 92 DTC 1497 (TCC) Tax Topics›Income Tax Act›41-60›Section 60›Paragraph 60(b)
20 October 2004 Internal T.I. 2004-0086501I7 F - Droits compensateurs Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›(q)-(vv)›Paragraph 20(1)(vv)
paid for the year
Full Title Topic
22 July 2008 Internal T.I. 2008-0284351I7 - Subsection 20(12) Tax Topics›Income Tax Act›1-20›Section 20›(3)-(29)›Subsection 20(12)
parent
Full Title Topic
17 July 2012 Internal T.I. 2012-0454701I7 F - Arrière-arrière-grand-père Tax Topics›Income Tax Act›241-260›Section 252›Subsection 252(2)›Paragraph 252(2)(a)
parol evidence rule
Full Title Topic
Anand v. The Queen, 2019 TCC 119 Tax Topics›General Concepts›Evidence
part-time employee
Full Title Topic
S2-F3-C2 - Benefits and Allowances Received from Employment Tax Topics›Income Tax Act›81-100›Section 81›Subsection 81(3.1)
participant expert
Full Title Topic
Kaul v. The Queen, 2017 TCC 55 Tax Topics›Other Legislation/Constitution›Federal›Tax Court of Canada Rules (General Procedure)›Section 145
participating employer
Full Title Topic
26 June 2019 Internal T.I. 2019-0791761I7 - Participating employer in RPP Tax Topics›Income Tax Act›141-160›Section 147.1›Subsection 147.1(2)›Paragraph 147.1(2)(a)›Subparagraph 147.2(2)(a)(vi)
particular
Full Title Topic
Perfect Fry Company Ltd. v. The Queen, 2007 DTC 588, 2007 TCC 133, aff'd supra 2008 DTC 6472, 2008 FCA 218 Tax Topics›Income Tax Act›121-130›Section 125›Subsection 125(7)›Canadian-Controlled Private Corporation
patient
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
payable
Full Title Topic
The Queen v. Bank of Nova Scotia, 81 DTC 5115, [1981] CTC 162 (FCA) Tax Topics›Income Tax Act›121-130›Section 126›Subsection 126(2)
The Queen v. Timagami Financial Services Ltd., 82 DTC 6268, [1982] CTC 314 (FCA) Tax Topics›Income Tax Act›1-20›Section 14›Subsection 14(5)›Cumulative Eligible Capital
J.L. Guay Ltée v. MNR, 71 DTC 5423, [1971] CTC 686 (FCTD), aff'd 73 DTC 5374, [1973] CTC 506 (FCA), aff'd 75 DTC 5094, [1975] CTC 97 (SCC) Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›(c)-(r)›Paragraph 18(1)(e)
Redclay Holdings Ltd. v. The Queen, 96 DTC 1207, [1996] 2 CTC 2347 (TCC) Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›Paragraph 20(1)(c)
Collins v. The Queen, 2009 DTC 286, 2009 TCC 56, rev'd supra Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›Paragraph 20(1)(c)
The Queen v. National Trustco, 98 DTC 6409, [1998] 4 CTC 26 (FCA) Tax Topics›Income Tax Act›221-240›Section 224›Subsection 224(1)
7 October 2020 APFF Roundtable Q. 17, 2020-0845821C6 F - Part IV tax and trust Tax Topics›Income Tax Act›101-110›Section 104›Subsection 104(24)
4 June 2024 STEP Roundtable Q. 10, 2024-1010241C6 - Update on trust / estate issues Tax Topics›Income Tax Act›101-110›Section 104›Subsection 104(6)›Paragraph 104(6)(b)
Hall v. Quebec (Deputy Minister of Revenue), [1998] 1 SCR 220 Tax Topics›Income Tax Act›101-110›Section 104›Subsection 104(24)
payer
Full Title Topic
15 March 2019 External T.I. 2018-0766021E5 - Obligation to prepare T4A slips Tax Topics›General Concepts›Payment & Receipt
payment
Full Title Topic
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)
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)
penalty
Full Title Topic
Exida.Com Limited Liability Company v. Canada, 2010 DTC 5101, 2010 FCA 159 Tax Topics›Income Tax Act›161-180›Section 162›Subsection 162(7)
pension
Full Title Topic
31 July 2002 Internal T.I. 2002-0136937 F - Placement Français "Assurance-salaire-vie Tax Topics›Treaties›Income Tax Conventions›Article 18
6 April 2023 Internal T.I. 2022-0929731I7 - Articles 18(2) and (3) of the Canada-Italy Treaty Tax Topics›Treaties›Income Tax Conventions›Article 18
23 February 2001 External T.I. 2001-0066265 F - Salaire différé français Tax Topics›Treaties›Income Tax Conventions›Article 18
pension plan
Full Title Topic
Jacques v. The Queen, 2016 TCC 245 Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Superannuation or Pension Benefit
19 January 2015 External T.I. 2014-0547271E5 F - SERP and Lump-Sum Averaging Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Superannuation or Pension Benefit
perform
Full Title Topic
GST/HST Memorandum 3-3-6, Place of Supply in a Province – General Rules for Services, April 2026 Tax Topics›Excise Tax Act›Regulations›New Harmonized Value-Added Tax System Regulations›Section 13›Subsection 13(2)
period
Full Title Topic
7 April 2005 Internal T.I. 2005-0110991I7 F - Frais de garde d'enfants Tax Topics›Income Tax Act›61-80›Section 63›Subsection 63(2)›Paragraph 63(2)(b)›Element C›Subparagraph (i)›Clause (i)(B)›Subclause (i)(B)(I)
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
period of ownership
Full Title Topic
Higgins v Revenue and Customs, [2019] EWCA Civ 1860 Tax Topics›General Concepts›Ownership
periodic
Full Title Topic
Berty v. The Queen, 2013 DTC 1171 [at at 935], 2013 TCC 202 (Informal Procedure) Tax Topics›Income Tax Act›41-60›Section 56.1›Subsection 56.1(4)›Support Amount
Leonard v. The Queen, 96 DTC 6518, [1996] 3 CTC 265 (FCTD) Tax Topics›Income Tax Act›1-20›Section 6›Subsection 6(1)›(b)-(l)›Paragraph 6(1)(f)
Tsiaprailis v. Canada, 2005 DTC 5119, 2005 SCC 8, [2005] 1 SCR 113 Tax Topics›Income Tax Act›1-20›Section 6›Subsection 6(1)›(b)-(l)›Paragraph 6(1)(f)
periodic payment
Full Title Topic
28 July 1995 External T.I. 9516705 - MEANING OF PERIODIC PAYMENTS Tax Topics›Income Tax Act›41-60›Section 60.01
11 October 2013 APFF Roundtable, 2013-0493691C6 F - Transfer of a Foreign Retirement Arrangement Tax Topics›Income Tax Act›41-60›Section 60.01
6 October 2006 Roundtable, 2006-0197091C6 F - Sens de série de paiements périodiques Tax Topics›Income Tax Act›41-60›Section 60.01
4 October 2002 Internal T.I. 2001-010564A F - PENSION ALIMENTAIRE-ARRERAGES Tax Topics›Income Tax Act›41-60›Section 60›Paragraph 60(b)
periodical
Full Title Topic
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
permanent
Full Title Topic
La Salle Recreations Ltd. v. Canadian Camdex Investments Ltd. (1969), 4 D.L.R. (3d) 549 (B.C.C.A.) Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Real Property
Guidance on international income tax issues raised by the COVID-19 crisis, CRA Webpage 31 March 2021 Tax Topics›Treaties›Income Tax Conventions›Article 5
16 June 1999 Internal T.I. 9820677 F - DÉFINITION DU MOT STRUCTURE Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 1›Paragraph 1(q)
person
Full Title Topic
Gillette Canada Inc. v. The Queen, 2001 DTC 895 (TCC), aff'd on varied grounds 2003 FCA 22 Tax Topics›Income Tax Act›201-220›Section 214›Subsection 214(3)›Paragraph 214(3)(a)
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
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›Excluded Owner
pertains 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
petroleum products
Full Title Topic
Ethyl Corp. of Canada Ltd. v. The Queen, 80 DTC 6194, [1980] CTC 198 (FCA) Tax Topics›Income Tax Act›61-80›Section 66›Subsection 66(15)›Principal-Business Corporation
pipeline
Full Title Topic
Alberta Oil Sands Pipeline Ltd. v. The Queen, 88 DTC 6059, [1988] 1 CTC 99 (FCTD) Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 8
place of business
Full Title Topic
19 August 2014 External T.I. 2014-0529741E5 F - Frais afférents à un véhicule à moteur (chantiers) Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(h.1)
17 December 2002 External T.I. 2002-0158165 F - REPAS DE FETE OFFERTS PAR L'EMPLOYEUR Tax Topics›Income Tax Act›61-80›Section 67.1›Subsection 67.1(2)›Paragraph 67.1(2)(f)
place of residence
Full Title Topic
22 March 2022 GST/HST Interpretation 238955 - Whether a bunkhouse located on […][a farm] and used to provide housing to temporary foreign workers is a place of residence for GST/HST purposes and eligibility for input tax credits in respect of its construction Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Residential Complex
GST/HST Memorandum 19.2 “Residential Real Property” February 1998 Tax Topics›Excise Tax Act›181-200›Section 190›Subsection 190(1)›Paragraph 190(1)(e)
18 February 2000 Internal T.I. 1999-0008977 F - ETABLISSEMENT DOMESTIQUE AUTONOME Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Self-Contained Domestic Establishment
plan
Full Title Topic
The Queen v. Farmparts Distributing Ltd., 80 DTC 6157, [1980] CTC 205 (FCA) Tax Topics›Income Tax Act›201-220›Section 212›Subsection 212(1)›(d)-(j.1)›Paragraph 212(1)(d)›Subparagraph 212(1)(d)(i)
policy
Full Title Topic
Gore Mutual Insurance Co. v. R, 97 DTC 1217, [1997] 2 CTC 2530 (TCC) Tax Topics›Income Tax Regulations›0000-1999›Regulation 1400
political activities
Full Title Topic
Action by Christians for the abolition of torture v. Canada, 2003 DTC 5394, 2002 FCA 499 Tax Topics›Income Tax Act›141-160›Section 149.1›Subsection 149.1(6.2)
portfolio investment
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)
Ludmer v. Attorney General of Canada, 2018 QCCS 3381, aff'd 2020 QCCA 697 Tax Topics›Income Tax Act›81-100›Section 94.1›Subsection 94.1(1)
portion
Full Title Topic
6 January 2014 External T.I. 2013-0512041E5 F - Dividend Designation under subsection 89(14) Tax Topics›Income Tax Act›81-100›Section 89›Subsection 89(14)
possession
Full Title Topic
RC4231 "GST/HST New Residential Rental Property Rebate” October 2016 Tax Topics›Excise Tax Act›241-260›Section 256.2›Subsection 256.2(1)›Qualifying Residential Unit
post-secondary
Full Title Topic
GST/HST Memorandum 20-2 “Public Colleges” December 2019 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Public College
30 September 2003 External T.I. 2003-0035725 F - MONTANT RELATIF AUX ETUDES Tax Topics›Income Tax Act›111-120›Section 118.6›Subsection 118.6(1)›Qualifying Student›Paragraph (d)
post-secondary school level
Full Title Topic
Tarkowski v. The Queen, 2007 DTC 1555, 2007 TCC 632 (Informal Procedure) Tax Topics›Income Tax Act›111-120›Section 118.5›Subsection 118.5(1)
preferred 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
preparation or installation
Full Title Topic
25 February 2026 External T.I. 2025-1081921E5 - Labour requirements - Preparation or Installation Tax Topics›Income Tax Act›121-130›Section 127.46›Subsection 127.46(1)›Covered Worker›Paragraph (a)
primarily
Full Title Topic
Mother's Pizza Parlour (London) Ltd. v. The Queen, 88 DTC 6397, [1988] 2 CTC 197 (FCA) Tax Topics›Income Tax Act›121-130›Section 127›Subsection 127(9)›Qualified Property
Burger King Restaurants of Canada Inc. v. Canada, 2000 DTC 6061 (FCA) Tax Topics›Income Tax Act›121-130›Section 127›Subsection 127(9)›Qualified Property
Plamondon v. The Queen, 2011 DTC 1137 [at at 746], 2011 TCC 47 (Informal Procedure) Tax Topics›Income Tax Act›41-60›Section 54›Personal-Use Property
Will Kare Paving & Contracting Ltd. v. The Queen, 98 DTC 6203 (FCA) Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 39
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)
S4-F15-C1 - Manufacturing and Processing Tax Topics›Income Tax Regulations›4000-5999›Regulation 5201›Paragraph (a)
20 May 2014 External T.I. 2014-0517331E5 F - CII - exploitation agricole Tax Topics›Income Tax Act›121-130›Section 127›Subsection 127(9)›Qualified Property›Paragraph (c)
16 July 2021 Internal T.I. 2020-0872521I7 - CERS - Qualifying property for rental income Tax Topics›Income Tax Act›121-130›Section 125.7›Subsection 125.7(1)›Qualifying Rent Expense›Variable A›Paragraph (b)
24 April 2002 External T.I. 2001-0095755 F - TÉLÉTRAVAIL Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(13)
Canadian Imperial Bank of Commerce v. The King, 2024 TCC 160 Tax Topics›Excise Tax Act›Schedules›Schedule VI›Part IX›Section 1›Paragraph 1(a)›Subparagraph 1(a)(ii)
GST/HST Memorandum 3-3-5-1 “Place of Supply in a Province Specific Rules for Intangible Personal Property” January 2025 Tax Topics›Excise Tax Act›Schedules›Schedule IX›Part I›Section 4
primary
Full Title Topic
Sharma v. The King, 2025 TCC 145 (Informal Procedure) Tax Topics›Excise Tax Act›241-260›Section 254›Subsection 254(2)›Paragraph 254(2)(g)
primary place of residence
Full Title Topic
Parthiban v. The Queen, 2017 TCC 30 (Informal Procedure) Tax Topics›Excise Tax Act›241-260›Section 254›Subsection 254(2)›Paragraph 254(2)(b)
GST/HST Policy Statement P-228 Primary Place of Residence 30 March 1999 Tax Topics›Excise Tax Act›241-260›Section 254›Subsection 254(2)›Paragraph 254(2)(b)
Underused Housing Tax Notice UHTN6 Exemption for Primary Place of Residence February 2023 Tax Topics›Other Legislation/Constitution›Federal›Underused Housing Tax Act›Section 6›Subsection 6(8)
principal
Full Title Topic
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)
principal activity
Full Title Topic
The Colleges of Applied Arts and Technology Pension Plan v. The Queen, 2003 GTC 899-62, 2003 TCC 618 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Financial Service›Paragraph (q)
PWC, "Tax Insights: Investment limited partnerships ─ GST/HST & QST filing obligations", Issue 2020-27, May 04, 2020 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Investment Limited Partnership
principal business
Full Title Topic
Jenkins v. The Queen, 2005 DTC 384, 2005 TCC 167 (Informal Procedure) Tax Topics›Income Tax Act›1-20›Section 18›(2)-(13)›Subsection 18(12)
Minister of National Revenue v. Consolidated Mogul Mines Limited, 68 DTC 5284, [1968] CTC 429, [1969] SCR 54 Tax Topics›Income Tax Act›61-80›Section 66›Subsection 66(15)›Principal-Business Corporation
Indema Ltd. v. The Queen, 92 DTC 6244, [1992] 1 CTC 309 (FCTD) Tax Topics›Income Tax Act›81-100›Section 95›Subsection 95(1)›Investment Business
15 September 1992 T.I. (Tax Window, No. 24, p. 9, ¶2179) Tax Topics›Income Tax Regulations›0000-1999›Regulation 1100›Subsection 1100(26)
23 March 2017 CBA Commodity Taxes Roundtable, Q.1 Tax Topics›Excise Tax Act›141-160›Section 149›Subsection 149(1)›Paragraph 149(1)(a)›Subparagraph 149(1)(a)(iii)
2 June 2006 External T.I. 2006-0174671E5 F - Frais de repas et de logement Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(g)
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)
principal place of business
Full Title Topic
11 July 2008 External T.I. 2008-0271941E5 F - Frais de déplacement-principal lieu d'affaires Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›(c)-(r)›Paragraph 18(1)(h)
principal place of residence
Full Title Topic
14 June 2013 External T.I. 2013-0477881E5 F - Régime d'accession à la propriété Tax Topics›Income Tax Act›141-160›Section 146.01›Subsection 146.01(1)›Regular Eligible Amount›Paragraph (e)
18 February 2003 External T.I. 2003-0182325 F - RAP LIEN PRINCIPAL DE RESIDENCE Tax Topics›Income Tax Act›141-160›Section 146.01›Subsection 146.01(2)›Paragraph 146.01(2)(a.1)
23 January 2003 External T.I. 2002-0161405 F - COUT DE TRANSPORT DU CONJOINT Tax Topics›Income Tax Act›1-20›Section 6›(1.1)-(23)›Subsection 6(6)›Paragraph 6(6)(a)
31 December 2024 External T.I. 2021-0885741E5 F - CIAPH - habitation admissible Tax Topics›Income Tax Act›111-120›Section 118.05›Subsection 118.05(1)›Qualifying Home›Paragraph (a)›Subparagraph (a)(ii)
principal purpose
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
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)›Specified Investment Business
principally
Full Title Topic
12 January 1993 T.I. 923151 (November 1993 Access Letter, p. 503, ¶C109-154) Tax Topics›Income Tax Act›101-110›Section 110.6›Subsection 110.6(1)›Non-Qualifying Real Property
17 February 1992 T.I. 920014 (March 1993 Access Letter p. 86, ¶C248-127; Tax Window, No. 16, p. 18, ¶1753) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Small Business Corporation
11 February 2014 External T.I. 2014-0517611E5 F - Actions d'une société agricole familiale Tax Topics›Income Tax Act›61-80›Section 70›Subsection 70(10)›Share of the Capital Stock of a Family Farm or Fishing Corporation›Paragraph (b)
S3-F3-C1 - Replacement Property Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Former Business Property
Gestions Calce Ltée v. Agence du revenu du Québec, 2019 QCCQ 7377 Tax Topics›Income Tax Act›1-20›Section 13›(1)-(16)›Subsection 13(4)
26 July 2010 External T.I. 2010-0364721E5 F - Revenus de bien et d'entreprise Tax Topics›Income Tax Regulations›0000-1999›Regulation 1100›Subsection 1100(14)
principally performs
Full Title Topic
18 June 2007 Internal T.I. 2007-0231861I7 F - Principale place d'affaires Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(13)›Paragraph 8(13)(a)›Subparagraph 8(13)(a)(i)
prize
Full Title Topic
The Queen v. Savage, 83 DTC 5409, [1983] CTC 393, [1983] 2 SCR 428 Tax Topics›Income Tax Act›41-60›Section 56›Subsection 56(1)›Paragraph 56(1)(n)
Canada v. J. Hudon Enterprises Ltd., 2010 FCA 37 Tax Topics›Excise Tax Act›181-200›Section 188›Subsection 188(1)
proceeding
Full Title Topic
Marie-Andrée Beaudry, Dean Kraus, "Selected Income Tax Considerations in the Court-Approved Debt Restructurings and Liquidations", 2015 Annual CTF Conference paper Tax Topics›Income Tax Act›221-240›Section 222›Subsection 222(2)
proceedings
Full Title Topic
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)
processing
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
Repsol Canada Ltd. v. The Queen, 2015 TCC 21, aff'd 2017 FCA 193 Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 1
Canada v. Repsol Energy Canada Ltd., 2017 FCA 193 Tax Topics›Income Tax Regulations›Schedules›Schedule II›Class 1›Paragraph 1(n)
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
22 January 2009 External T.I. 2008-0290971E5 F - Bénéfices de fabrication et de transformation Tax Topics›Income Tax Act›121-130›Section 125.1›Subsection 125.1(3)›Canadian Manufacturing and Processing Profits
23 April 2024 External T.I. 2024-1004511E5 - AITC and fuel production Tax Topics›Income Tax Act›121-130›Section 127›Subsection 127(9)›Qualified Property›Paragraph (c)›Subparagraph (c)(i)
processing and sale
Full Title Topic
Weyerhaeuser Company Limited v. The Queen, 2012 DTC 1132 [at at 3166], 2012 TCC 106 Tax Topics›Income Tax Regulations›0000-1999›Regulation 700›Subsection 700(1)›Paragraph 700(1)(d)
produce
Full Title Topic
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
produced
Full Title Topic
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
production
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The Queen v. Gulf Canada Ltd., 92 DTC 6123, [1992] 1 CTC 183 (FCA) Tax Topics›Income Tax Act›121-130›Section 124.1›Subsection 124.1(1)
profession
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Institute of Leisure and Amenity Management v. C. & E. Cmners, [1988] BTC 5160 (Q.B.D.) Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(i)›Subparagraph 8(1)(i)(i)
professional service
Full Title Topic
8 December 2022 GST/HST Interpretation 222719 - Supplies of digital marketing services made to a non-resident Tax Topics›Excise Tax Act›Schedules›Schedule VI›Part V›Section 23
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
professional status recognized by statute
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8 August 2019 GST/HST Ruling 188320 - Tax status of memberships Tax Topics›Excise Tax Act›Schedules›Schedule V›Part VI›Section 18
profit
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Ingenious Games LLP & Ors v Revenue and Customs, [2021] EWCA Civ 1180 Tax Topics›Income Tax Act›81-100›Section 96
profit à prendre
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10 March 2015 External T.I. 2014-0552551E5 F - Vente du droit d'exploiter une sablière Tax Topics›Income Tax Act›1-20›Section 12›Subsection 12(1)›(e)-(x)›Paragraph 12(1)(g)
profits
Full Title Topic
Quemont Mining Corp. Ltd. v. MNR, 66 DTC 5376, [1966] CTC 570 (Ex. Ct.), aff'd 70 DTC 6046 (SCC) Tax Topics›Income Tax Act›121-130›Section 126›Subsection 126(7)›Non-Business-Income Tax
BBM Canada (formerly BBM Bureau of Measurement) v. The Queen, 2008 DTC 4129, 2008 TCC 341 Tax Topics›Income Tax Act›141-160›Section 149›Subsection 149(1)›Paragraph 149(1)(l)
program
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GST/HST Memorandum 20-1 "School Authorities - Elementary and Secondary Schools" December 2019 Tax Topics›Excise Tax Act›Schedules›Schedule V›Part III›Section 16
GST/HST Memorandum 20-7 “Second-language Instruction” December 2019 Tax Topics›Excise Tax Act›Schedules›Schedule V›Part III›Section 11
progress method
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5 January 2001 Internal T.I. 2000-0053767 F - IT-92R2 Paragraphe 1 Tax Topics›Income Tax Act›1-20›Section 9›Timing
property
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Location Gaétan Lévesque Inc. v. MNR, 91 DTC 1380, [1991] 2 CTC 2795 (TCC) Tax Topics›Income Tax Act›1-20›Section 13›Subsection 13(21)›Depreciable Property
Medland v. R., 98 DTC 6358, [1999] 4 CTC 293 (FCA) Tax Topics›Income Tax Act›141-160›Section 160›Subsection 160(1)
The Queen v. Golden et al., 86 DTC 6138, [1986] 1 CTC 274, [1986] 1 SCR 209 Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Property
Manrell v. Canada, 2003 DTC 5225, 2003 FCA 128 Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Property
Nokes v. Doncaster Amalgamated Collieries Ltd., [1940] A.C. 1014 (HL) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Property
Aitchison Professional Corporation v. The Queen, 2018 TCC 131 Tax Topics›Income Tax Act›141-160›Section 160›Subsection 160(1)
15 March 2005 Internal T.I. 2004-0108721I7 F - Don d'une licence Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Property
property acquired
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Location Gaétan Lévesque Inc. v. MNR, 91 DTC 1380, [1991] 2 CTC 2795 (TCC) Tax Topics›Income Tax Act›1-20›Section 13›Subsection 13(21)›Depreciable Property
Medland v. R., 98 DTC 6358, [1999] 4 CTC 293 (FCA) Tax Topics›Income Tax Act›141-160›Section 160›Subsection 160(1)
Nokes v. Doncaster Amalgamated Collieries Ltd., [1940] A.C. 1014 (HL) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Property
property of
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9 December 2016 External T.I. 2016-0639481E5 - Specified foreign property-jointly held property Tax Topics›Income Tax Act›221-240›Section 233.3›Subsection 233.3(1)›Specified Foreign Property
proportion
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Gupta v. MNR, 92 DTC 1542 (TCC) Tax Topics›Income Tax Act›181-200›Section 194›Subsection 194(4.2)
prospectus
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Gupta v. MNR, 92 DTC 1542 (TCC) Tax Topics›Income Tax Act›181-200›Section 194›Subsection 194(4.2)
30 April 1997 External T.I. 9529225 - PROSPECTUS OR SIMILAR DOCUMENT Tax Topics›Income Tax Regulations›4000-5999›Regulation 4803›Subsection 4803(2)›Paragraph 4803(2)(a)
provision
Full Title Topic
Fèdèration des Caisses Populaires Desjardins, 2000 DTC 1585 (TCC), rev'd on second (statutory contribution) issue 2002 DTC 7413 (FCA) Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›(c)-(r)›Paragraph 18(1)(e)
psychologist
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Filiatrault c. La Reine, 2017 TCC 232 (Informal Procedure) Tax Topics›Excise Tax Act›Schedules›Schedule V›Part II›Section 1›Practitioner
psychotherapy
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Filiatrault c. La Reine, 2017 TCC 232 (Informal Procedure) Tax Topics›Excise Tax Act›Schedules›Schedule V›Part II›Section 1›Practitioner
public
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Grenon v. The Queen, 2021 TCC 30, aff'd in part 2025 FCA 129 Tax Topics›Income Tax Regulations›4000-5999›Regulation 4801›Paragraph 4801(a)›Subparagraph 4801(a)(i)›Clause 4801(a)(i)(A)
public access
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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 6›Subsection 6(7)›Paragraph 6(7)(d)
public authority
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Lawyers' Professional Indemnity Company v. The Queen, 2018 TCC 194, aff'd 2020 FCA 90 Tax Topics›Income Tax Act›141-160›Section 149›Subsection 149(1)›Paragraph 149(1)(d.5)
public body
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Lawyers' Professional Indemnity Company v. The Queen, 2018 TCC 194, aff'd 2020 FCA 90 Tax Topics›Income Tax Act›141-160›Section 149›Subsection 149(1)›Paragraph 149(1)(d.5)
publicly traded 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)
purported
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Aubrey Dan Family Trust v. Minister of Finance, 2016 ONSC 3801, aff'd 2017 ONCA 875 Tax Topics›Other Legislation/Constitution›Ontario›Taxation Act 2007›Section 158
purports
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Tusk Exploration Ltd. v. The Queen, 2016 TCC 238 Tax Topics›Income Tax Act›201-220›Section 211.91›Subsection 211.91(1)
purpose
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1207192 Ontario Limited v. Canada, 2012 DTC 5157 [at at 7396], 2012 FCA 259, aff'g 2011 DTC 1301 [at 1686], 2011 TCC 383 Tax Topics›Income Tax Act›241-260›Section 245›(1)-(3)›Subsection 245(3)
Newton v. Commissioner of Taxation of the Commonwealth of Australia, [1958] A.C. 450 (PC) Tax Topics›Income Tax Act›241-260›Section 245›(1)-(3)›Subsection 245(3)
The Queen v. Placer Dome Inc., [1997] 1 CTC 72, 96 DTC 6562 (FCA) Tax Topics›Income Tax Act›41-60›Section 55›Subsection 55(2)
Black v. The Queen, 2014 DTC 1046 [at at 2882], 2014 TCC 12, briefly aff'd 2014 FCA 275 Tax Topics›Treaties›Income Tax Conventions›Article 4
Camp Kahquah Corp. v. The Queen, docket 96-2348-GST-G Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Place of Amusement
Commissioner of Taxation v Sharpcan Pty Ltd, [2019] HCA 36 Tax Topics›General Concepts›Purpose/Intention
632738 Alberta Ltd. v. The King, 2023 TCC 117 Tax Topics›General Concepts›Purpose/Intention
pursuant to
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Tsiaprailis v. Canada, 2005 DTC 5119, 2005 SCC 8, [2005] 1 SCR 113 Tax Topics›Income Tax Act›1-20›Section 6›Subsection 6(1)›(b)-(l)›Paragraph 6(1)(f)
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)
Vohra v. The King, 2022 TCC 165 (Informal Procedure) Tax Topics›Income Tax Act›41-60›Section 56.1›Subsection 56.1(4)›Support Amount