Words and Phrases - A

a
88
b
44
c
80
d
53
e
38
f
31
g
19
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
76
s
90
t
47
u
16
v
9
w
23
y
2

Table of Contents

about to (1)
accrue (1)
acquire (4)
advance (3)
agency (1)
aggregate (1)
agree (5)
agreed (1)
agreement (5)
allowance (2)
amount (1)
an (1)
and (2)
antique (1)
any (1)
apply (2)
ascertain (1)
assembly (1)
assess (1)
assets (1)
authorize (1)

Words and Phrases

about to
Full Title Topic
R. v. Cappell, 92 DTC 6591 (Ont CA) Income Tax Act›221-240›Section 232›Subsection 232(3.1)
accounting fee
Full Title Topic
Armada Equipment Corp. v. The Queen, 2007 DTC 879, 2007 TCC 260 Income Tax Regulations›2000-3999›Regulation 2902
accounts payable
Full Title Topic
QEW 427 Dodge Chrysler (1991) Inc. v. Minister of Revenue (2000), 49 OR (3d) 776 (S CT J), aff'd (2002), 50 OR (3d) 460 (S Ct J, Div Ct), 2002 DTC 7228 Other Legislation›Ontario›Corporations Tax Act›Section 61
accrue
Full Title Topic
Tael One Partners Limited v. Morgan Stanley & Co International PLC, [2015] UKSC 12 Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(3)
accumulation
Full Title Topic
The Queen v. Resman Holdings Ltd., 2000 DTC 6350, Docket: A-576-98 (FCA) Income Tax Act›61-80›Section 66.1›Subsection 66.1(6)›Canadian exploration expense
acquire
Full Title Topic
Fortin & Moreau Inc. v. The Queen, 90 DTC 1450 (TCC) General Concepts›Ownership
Kowdrysh v. The Queen, 2001 DTC 5221, 2001 FCA 34 Income Tax Act›121-140›Section 127›Subsection 127(1)›Qualified Small Business Property
The Queen v. Morin, 2006 DTC 6057, 2006 FCA 25 Income Tax Act›1-20›Section 7›Subsection 7(1)›Paragraph 7(1)(a)
Williams v. The Queen, 97 DTC 887, Docket: 97-445-IT-I (TCC) Income Tax Act›1-20›Section 7›Subsection 7(1)›Paragraph 7(1)(a)
acquisition
Full Title Topic
Côté-Létourneau v. The Queen, 2010 DTC 1116 [at 3092], 2007 TCC 91 Income Tax Act›81-100›Section 84.1›Subsection 84.1(2)›Paragraph 84.1(2)(a.1)
advance
Full Title Topic
Oerlikon Aérospatiale Inc. v. The Queen, 99 DTC 5318, Docket: A-460-97 (FCA) Income Tax Act›181-200›Section 181.2›Subsection 181.2(3)
Federated Co-operatives Ltd. v. The Queen, 2001 DTC 5414, 2001 FCA 23 Income Tax Act›181-200›Section 181.2›Subsection 181.2(4)
TransCanada Pipelines Ltd. v. Minister of Revenue (1992), 62 O.A.C. 105 Income Tax Act›181-200›Section 181.2›Subsection 181.2(4)
adventure in the nature of trade
Full Title Topic
MNR v. Taylor, 56 DTC 1125, [1956] CTC 189 (Ex Ct) Income Tax Act›241-260›Section 248›Subsection 248(1)›Business
Happy Valley Farms Ltd. v. The Queen, 86 DTC 6421, [1986] 2 CTC 259 (FCTD) Income Tax Act›241-260›Section 248›Subsection 248(1)›Business
Van Dongen v. The Queen, 90 DTC 6633 (FCTD) Income Tax Act›241-260›Section 248›Subsection 248(1)›Business
R. v. Fogazzi, 92 DTC 6421 (Ont. C.J. (G.D.)), rev'd 93 DTC 5183 (Ont. CA) Income Tax Act›241-260›Section 248›Subsection 248(1)›Business
Wisdom v. Chamberlain (1968), 45 TC 92 (C.A.) Income Tax Act›241-260›Section 248›Subsection 248(1)›Business
MNR v. Freud, 68 DTC 5279, [1968] CTC 438, [1969] SCR 75 Income Tax Act›241-260›Section 248›Subsection 248(1)›Inventory
agency
Full Title Topic
Enterprise Foundry (N.B.) Ltd. v. MNR, 64 DTC 660 (TAB) Income Tax Regulations›0000-1999›Regulation 400›Subsection 400(2)
aggregate
Full Title Topic
Airtel Communications Ltd. v. The Queen, [1991] 1 CTC 514 (NBQB) Income Tax Act›241-260›Section 257
agree
Full Title Topic
The Queen v. Kakfwi, 99 DTC 5639 (FCA) Other Legislation›Federal›Indian Act›Section 90
McAnulty v. The Queen, 2001 DTC 942, Docket: 2000-420-IT-G (TCC) Income Tax Act›101-120›Section 110›Subsection 110(1)›Paragraph 110(1)(d)
Hovasse v. The Queen, 2011 DTC 1115 [at 622], 2011 TCC 143 Income Tax Act›41-60›Section 56.1›Subsection 56.1(4)›Support Amount
Mansfield v. The Queen, 83 DTC 5136, [1983] CTC 97 (FCTD), aff'd 84 DTC 6535, [1984] CTC 547 (FCA) Income Tax Act›1-20›Section 7›Subsection 7(1)›Paragraph 7(1)(a)
Transalta Corporation v. The Queen, 2012 DTC 1106 [at 3044], 2012 TCC 86 Income Tax Act›1-20›Section 7›Subsection 7(3)›Paragraph 7(3)(b)
agreed
Full Title Topic
Aylward v. The Queen, 87 DTC 1097 (TCC) Income Tax Act›1-20›Section 7›Subsection 7(3)›Paragraph 7(3)(a)
agreement
Full Title Topic
The Queen v. Kakfwi, 99 DTC 5639 (FCA) Other Legislation›Federal›Indian Act›Section 90
McAnulty v. The Queen, 2001 DTC 942, Docket: 2000-420-IT-G (TCC) Income Tax Act›101-120›Section 110›Subsection 110(1)›Paragraph 110(1)(d)
Hovasse v. The Queen, 2011 DTC 1115 [at 622], 2011 TCC 143 Income Tax Act›41-60›Section 56.1›Subsection 56.1(4)›Support Amount
Mansfield v. The Queen, 83 DTC 5136, [1983] CTC 97 (FCTD), aff'd 84 DTC 6535, [1984] CTC 547 (FCA) Income Tax Act›1-20›Section 7›Subsection 7(1)›Paragraph 7(1)(a)
Transalta Corporation v. The Queen, 2012 DTC 1106 [at 3044], 2012 TCC 86 Income Tax Act›1-20›Section 7›Subsection 7(3)›Paragraph 7(3)(b)
allocation
Full Title Topic
Civil Service Co-Operative Credit Society Ltd. v. The Queen, 2001 DTC 790 (TCC) Income Tax Act›121-140›Section 137.1›Subsection 137.1(10)
allowance
Full Title Topic
ExxonMobil Canada Ltd. v. The Queen, 2010 FCA 1 Excise Tax Act›161-223›Section 174›Paragraph 174(a)›Subparagraph 174(a)(iv)
The Queen v. Côté, 99 DTC 5788 (FCTD) Income Tax Act›1-20›Section 6›Subsection 6(1)›(b)-(l)›Paragraph 6(1)(b)
alteration
Full Title Topic
Hillier v. The Queen, 2000 DTC 2145, Docket: 1999-3017-IT-I (TCC) Income Tax Act›101-120›Section 118.2›Subsection 118.2(2)›Paragraph 118.2(2)(l.2)
amount
Full Title Topic
Johnson v. The Queen, 2010 DTC 1213 [at 3568], 2010 TCC 321 Income Tax Act›101-120›Section 118.2›Subsection 118.2(2)›Paragraph 118.2(2)(g)
an
Full Title Topic
Hale v. The Queen, 90 DTC 6481 (FCTD), aff'd 92 DTC 6473 (FCA) Treaties›Article 15
and
Full Title Topic
Radage v. The Queen, 96 DTC 1615 (TCC) Income Tax Act›101-120›Section 118.4›Subsection 118.4(1)
Crawford v. The Queen, 2002 DTC 1883 (TCC), aff'd sub nom. Renko supra 2003 DTC 5417 (FCA) Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(g)
antique
Full Title Topic
Robert Dubois Inc. v. The Queen, 2014 DTC 1094 [3167], 2013 TCC 409, briefly aff'd 2015 CAF 235 Income Tax Regulations›0000-1999›Regulation 1102›Subsection 1102(1)›Paragraph 1102(1)(e)
any
Full Title Topic
Lamont Management Ltd. v. The Queen, 2000 DTC 6256, Docket: A-583-99 (FCA) Income Tax Act›41-60›Section 55›Subsection 55(2)
any kind whatever
Full Title Topic
Pezzelato v. The Queen, 96 DTC 1285 (TCC) Income Tax Act›1-20›Section 6›Subsection 6(1)›Paragraph 6(1)(a)
apply
Full Title Topic
Collins & Aikman Products Co. v. The Queen, 2009 DTC 1179 [at 958], 2009 TCC 299, aff'd 2010 DTC 5164 [at 7293], 2010 FCA 251 Income Tax Act›241-260›Section 245›Subsection 245(4)
The Queen v. Cascades Inc., 2009 DTC 6122, 2009 FCA 135 Income Tax Act›21-40›Section 40›Subsection 40(3.5)›Paragraph 40(3.5)(c)
appropriate
Full Title Topic
Penny v. The Queen, 95 DTC 5083 (FCTD) Income Tax Act›1-20›Section 15›Subsection 15(1)
appropriate advance
Full Title Topic
ADP Canada Co. v. The Queen, 2009 DTC 5091, 2009 FCA 117 Income Tax Act›181-200›Section 181.2›Subsection 181.2(3)›Paragraph 181.2(3)(c)
arrange for
Full Title Topic
The Queen v. Canadian Medical Protective Association, [2009] G.S.T.C. 65, 2008 FCA 115 Excise Tax Act›4-130›Section 123›Subsection 123(1)›Financial Service
arrangement
Full Title Topic
Davidson v. The Queen, 99 DTC 933, Docket: 96-4005-IT-G (TCC) Income Tax Act›1-20›Section 15›(1.1)-(5)›Subsection 15(2.4)›Paragraph 15(2.4)(f)
Deckelbaum v. MNR, 82 DTC 1636 (T.R.B.) Income Tax Act›1-20›Section 15›(1.1)-(5)›Subsection 15(2.4)
Apple Fields Ltd. v. New Zealand Apple and Pear Marketing Board, [1991] 2 WLR 129 (PC) Income Tax Act›241-260›Section 248›Subsection 248(1)›Term Preferred Share
Newton v. Commissioner of Taxation of the Commonwealth of Australia, [1958] A.C. 450 (PC) Income Tax Act›241-260›Section 260›Subsection 260(1)›Securities Lending Arrangement
Re Assaly and Minister of Revenue (1986), 56 OR (2d) 30 (HCJ) Other Legislation›Ontario›Land Transfer Tax Act›Subsection 1(1)›Value of the Consideration
30 September 1992 T.I. (Tax Window, No. 24, p. 18, ¶2180) Income Tax Act›81-100›Section 96›Subsection 96(2.4)›Paragraph 96(2.4)(d)
10 October 2014 APFF Roundtable Q. 19, 2014-0538041C6 F Income Tax Regulations›6000-7999›Regulation 6205›Subsection 6205(2)
as a consequence of
Full Title Topic
Attorney General of Canada v. Hoefele, 95 DTC 5602 (FCA) Income Tax Act›61-80›Section 80.4›Subsection 80.4(1)
ascertain
Full Title Topic
Burnett v. MNR, 98 DTC 6205 (FCA) Income Tax Act›141-160›Section 152›(1)-(3.1)›Subsection 152(1.1)
assembly
Full Title Topic
10 January 2014 Memorandum 2013-0505911I7 - Meaning of "assembly project" in Brazil Convention Treaties›Article 5
assess
Full Title Topic
Optical Recording Corp. v. The Queen, 86 DTC 6465, [1986] 2 CTC 454 (FCTD), aff'd 87 DTC 5248, [1987] 1 CTC 417 Income Tax Act›141-160›Section 152›Subsection 152(4)
assessment
Full Title Topic
The Queen v. Anchor Pointe Energy Ltd., 2007 DTC 5379, 2007 FCA 188 General Concepts›Onus
Civil Service Co-Operative Credit Society Ltd. v. The Queen, 2001 DTC 790 (TCC) Income Tax Act›121-140›Section 137.1›Subsection 137.1(10)
Okalta Oils Ltd. v. MNR, 55 DTC 1176, [1955] CTC 271, [1955] SCR 824 Income Tax Act›161-180›Section 169
assets
Full Title Topic
Industrial Development Bank v. Valley Dairy Ltd., 53 DTC 1027, [1953] CTC 132 (Ont. S.C.) Income Tax Act›241-260›Section 248›Subsection 248(1)›Property
assistance
Full Title Topic
Consumers' Gas Co. Ltd. v. The Queen, 86 DTC 6132, [1986] 1 CTC 380 (FCTD), aff'd 87 DTC 5008, [1987] 1 CTC 79 (FCA) Income Tax Act›1-20›Section 13›(1)-(16)›Subsection 13(7.1)
association
Full Title Topic
L.I.U.N.A. Local 527 Members' Training Trust Fund v. The Queen, 92 DTC 2365 (TCC) Income Tax Act›141-160›Section 149›Subsection 149(1)›Paragraph 149(1)(l)
at any time
Full Title Topic
Rémillard v. The Queen, 2011 DTC 1286 [at 1617], 2011 TCC 327 Income Tax Act›141-160›Section 152›Subsection 152(4)›Paragraph 152(4)(a)›Subparagraph 152(4)(a)(ii)
The Queen v. Agazarian, 2004 DTC 6366, 2004 FCA 32 Income Tax Act›141-160›Section 152›Subsection 152(4)›Paragraph 152(4)(b)
attendance
Full Title Topic
Cleveland v. The Queen, 2003 DTC 2199, 2004 TCC 34 Income Tax Act›1-20›Section 18.5›Subsection 18.5(1)
attendant care
Full Title Topic
Zaffino v. The Queen, 2007 DTC 1178, 2007 TCC 388 Income Tax Act›101-120›Section 118.2›Subsection 118.2(2)›Paragraph 118.2(2)(b.1)
authorize
Full Title Topic
The Queen v. Boubard, 2008 DTC 3015, aff'd 2009 DTC 5651, 2008 FCA 392 Other Legislation›Federal›Indian Act›Section 87