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Words and Phrases - Q

a
88
b
44
c
80
d
54
e
38
f
31
g
20
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
77
s
90
t
47
u
16
v
9
w
23
y
2

Table of Contents

qualified for distribution to the public (1)
quality (2)
Quistclose trust (1)

Words and Phrases

qualified for distribution to the public
Full Title Topic
30 November 1996 Ruling 9709793 - QUALIFIED FOR DISTRIBUTION TO THE PUBLIC Tax Topics›Income Tax Regulations›4000-5999›Regulation 4803›Subsection 4803(2)›Paragraph 4803(2)(a)
quality
Full Title Topic
9 February 2022 External T.I. 2020-0873931E5 - CEE - Economic Assessments Tax Topics›Income Tax Act›61-80›Section 66.1›Subsection 66.1(6)›Canadian exploration expense›Paragraph (f)
Seabridge Gold Inc. v British Columbia, 2025 BCSC 558 Tax Topics›Income Tax Act›61-80›Section 66.1›Subsection 66.1(6)›Canadian exploration expense›Paragraph (f)
Quistclose trust
Full Title Topic
Markou v. The Queen, 2016 TCC 137 Tax Topics›Income Tax Act›101-110›Section 104›Subsection 104(1)

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