Words and Phrases - B

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

balance (1)
bar (1)
before (1)
belong (2)
bona fide (2)
bond (1)
bonus (2)
borrowing (1)
branch (1)
building (2)
bursary (3)
business (6)

Words and Phrases

balance
Full Title Topic
Sherway Centre Ltd. v. The Queen, 2003 DTC 5082, 2003 FCA 26 Income Tax Act›141-160›Section 152›(4.01)-(9)›Subsection 152(4.3)
bar
Full Title Topic
Bombay Jewellers Ltd. v. The Queen, [1998] GSTC 94, docket 96-433-GST-G (TCC) Excise Tax Act›4-130›Section 123›Subsection 123(1)›Precious Metal
because of
Full Title Topic
Williams v. The Queen, 2011 DTC 1087 [at 480], 2011 TCC 66 Income Tax Act›1-20›Section 6›Subsection 6(1)›Paragraph 6(1)(a)
Attorney General of Canada v. Hoefele, 95 DTC 5602 (FCA) Income Tax Act›61-80›Section 80.4›Subsection 80.4(1)
before
Full Title Topic
The Queen v. VIH Logging Ltd., 2005 DTC 5095, 2005 FCA 36 Income Tax Act›41-60›Section 55›Subsection 55(2)
belong
Full Title Topic
Re City of Kitchener and Regional Assessment Commissioner for Regional Municipality of Waterloo (1978), 23 OR (2d) 190 (Ont. D. Ct.) Income Tax Act›141-160›Section 159›Subsection 159(1)
Distillers Corp - Seagrams Ltd v. MNR, 80 DTC 1649 (T.R.B.) Income Tax Act›1-20›Section 17›Subsection 17(3)
beneficial owner
Full Title Topic
Williams v. The Queen, 2005 DTC 1228, 2005 TCC 558 Income Tax Act›241-260›Section 248›Subsection 248(1)›Disposition
beneficially entitled
Full Title Topic
Jodrey Estate v. Minister of Finance (Nova Scotia), [1980] CTC 437, [1980] 2 SCR 774 Income Tax Act›121-140›Section 132›Subsection 132(7)
beneficiary
Full Title Topic
The Queen v. Propep Inc., 2010 DTC 5088 [at 6882], 2009 FCA 274 Income Tax Act›241-260›Section 256›Subsection 256(1.2)›Paragraph 256(1.2)(f)
bona fide
Full Title Topic
Tolhoek v. The Queen, 2007 DTC 247, 2006 TCC 681 Income Tax Act›141-160›Section 143.2›Subsection 143.2(7)
Extendicare Health Services Inc. v. MNR, 87 DTC 5404, [1987] 2CTC 179 (FCTD), Income Tax Act›241-260›Section 246›Subsection 246(2)
bond
Full Title Topic
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)
bonus
Full Title Topic
The Queen v. V&R Enterprises Ltd., 79 DTC 5399, [1979] CTC 465 (FCTD) Income Tax Act›241-260›Section 248›Subsection 248(1)›Salary Deferral Arrangements
29 November 1993 Memorandum 7-932445 - Income Tax Act›21-40›Section 37›Subsection 37(8)
borrowed capital
Full Title Topic
Stock Exchange Building Corp. Ltd. v. MNR, [1955] S.C.R. 235, 55 DTC 1014, [1955] CTC 5 Income Tax Act›1-20›Section 20›Subsection 20(1)›Paragraph 20(1)(c)
borrowing
Full Title Topic
In re Touquoy Gold Mining Co. (1906), 1 E.L.R. 142 (Nova Scotia) Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(11)›Investment Contract
branch
Full Title Topic
Enterprise Foundry (N.B.) Ltd. v. MNR, 64 DTC 660 (TAB) Income Tax Regulations›0000-1999›Regulation 400›Subsection 400(2)
building
Full Title Topic
Mailloux v. The Queen, Docket: A-390-98 (FCA) Income Tax Act›21-40›Section 37›Paragraph 37(7)(f)
Dew Engineering & Development Ltd. v. The Queen, 96 DTC 1765 (TCC) Income Tax Act›21-40›Section 37›Subsection 37(8)
bursary
Full Title Topic
Simser v. The Queen, 2005 DTC 5001, 2004 FCA 414 Income Tax Act›41-60›Section 56›Subsection 56(1)›Paragraph 56(1)(n)
Mbarga v. The Queen, 2005 DTC 1447, 2005 TCC 595 Income Tax Act›41-60›Section 56›Subsection 56(1)›Paragraph 56(1)(n)
Chabaud v. The Queen, 2012 DTC 1076 [at 2856], 2011 TCC 438 Income Tax Act›41-60›Section 56›Subsection 56(1)›Paragraph 56(1)(n)
business
Full Title Topic
Gillis v. The Queen, 78 DTC 6103, [1978] CTC 44 (FCTD) Income Tax Act›241-260›Section 248›Subsection 248(1)›Business
Ward v. The Queen, 88 DTC 6212, [1988] 1 CTC 336 (FCTD) Income Tax Act›241-260›Section 248›Subsection 248(1)›Business
Pollock v. The Queen, 90 DTC 6142 (FCTD), aff'd 94 DTC 6050 (FCA) Income Tax Act›241-260›Section 248›Subsection 248(1)›Business
American Leaf Blending Co. Spn. Bht. v. Director-General of Inland Revenue, [1979] A.C. 676 (PC) Income Tax Act›241-260›Section 248›Subsection 248(1)›Business
Commissioners of Customs and Excise v. The Rt. Hon. Lord Fisher, [1981] T.R. 59 (HC) Income Tax Act›241-260›Section 248›Subsection 248(1)›Business
Re City of Calgary and Alberta Assessment Appeal Board (1989), 62 DLR (4th) 764 (Alta. C.A.) Income Tax Act›241-260›Section 248›Subsection 248(1)›Business
by reason of
Full Title Topic
The Queen v. Crown Forest Industries Ltd., 95 DTC 5389, [1995] 2 SCR 802 Treaties›Article 4