Words and Phrases - C

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

clergy (1)
commute (1)
complaint (1)
confer (2)
consume (1)
control (4)
cost (3)
credit (2)

Words and Phrases

carried on business
Full Title Topic
Timmins v. The Queen, 99 DTC 5494 (FCA) Income Tax Act›121-140›Section 122.3›Subsection 122.3(1)
clergy
Full Title Topic
Kraft v. The Queen, 99 DTC 693 (TCC) Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(c)
commercially saleable
Full Title Topic
Brown v. The Queen, 2001 DTC 1094, Docket: 97-3264-IT-G (TCC), aff'd 2003 DTC 5298 (FCA) Income Tax Act›1-20›Section 13›(21.1)-(28)›Subsection 13(27)›Paragraph 13(27)(d)
commission
Full Title Topic
Consumers' Gas Co. v. MNR, 65 DTC 5138, [1965] CTC 225 (Ex Ct), briefly aff'd 67 DTC 5196 (SCC) Income Tax Act›1-20›Section 20›Subsection 20(1)›(d)-(l)›Paragraph 20(1)(e)
MNR v. Yonge-Eglinton Building Ltd., 74 DTC 6180, [1974] CTC 209 (FCA) Income Tax Act›1-20›Section 20›Subsection 20(1)›(d)-(l)›Paragraph 20(1)(e)
Griesbach v. Canada (M.N.R.), 91 DTC 142 (TCC) Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(f)
Enterprise Foundry (N.B.) Ltd. v. MNR, 64 DTC 660 (TAB) Income Tax Regulations›0000-1999›Regulation 402›Subsection 402(8)
commute
Full Title Topic
Yankson v. The Queen, 2005 DTC 1346, 2005 TCC 527 Income Tax Act›101-120›Section 118.5›Subsection 118.5(1)›Paragraph 118.5(1)(c)
complaint
Full Title Topic
Besner v. The Queen, 2008 DTC 4299, 2008 TCC 404 Income Tax Act›221-240›Section 239›Subsection 239(3)
conditional obligation
Full Title Topic
Fortino v. The Queen, 97 DTC 55 (TCC), briefly aff'd on procedural grounds 2000 DTC 6060 (FCA) Income Tax Act›41-60›Section 42
confer
Full Title Topic
MNR v. Pillsbury Holdings Ltd., 64 DTC 5184 (Ex Ct) Income Tax Act›1-20›Section 15›Subsection 15(1)
Del Grande v. The Queen, 93 DTC 133 (TCC) Income Tax Act›1-20›Section 15›Subsection 15(1)
congregation
Full Title Topic
Fitch v. The Queen, 99 DTC 721, Docket: 95-3194-IT-G (TCC) Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(c)
consideration
Full Title Topic
Des Chênes (Commission Scholaire) v. The Queen, [2002] GSTC 11, 2001 FCA 264 Excise Tax Act›4-130›Section 123›Subsection 123(1)›Recipient
Dowbrands Canada Inc. v. The Queen, [1997] GSTC 85 (TCC) Excise Tax Act›224-341›Section 232›Subsection 232(3)
The Queen v. Toronto Refiners & Smelters Ltd., 2003 DTC 5002, 2002 FCA 476 Income Tax Act›1-20›Section 14›Subsection 14(5)›Cumulative Eligible Capital
Groupmark Canada Ltd. v. The Queen, 93 DTC 5179 (FCTD) Income Tax Act›181-200›Section 194›Subsection 194(4)
Fiducie Famille Gauthier v. The Queen, 2011 DTC 1343 [at 1917], 2011 TCC 318, aff'd 2012 FCA 76 Income Tax Act›81-100›Section 84.1›Subsection 84.1(1)
consume
Full Title Topic
Blue Wave Seafoods Inc. v. The Queen, 2006 DTC 6155, 2006 FCA 81 Income Tax Act›241-260›Section 248›Subsection 248(1)›Scientific Research & Experimental Development
contemplation
Full Title Topic
Canada Trustco Mortgage Co., v. The Queen, 2005 DTC 5523, 2005 SCC 54 Income Tax Act›241-260›Section 248›(2)-(35)›Subsection 248(10)
contingent liability
Full Title Topic
Wawang Forest Products Ltd. v. The Queen, 2001 DTC 5212, 2001 FCA 80 Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(a)›Incurring of Expense
control
Full Title Topic
Scandia Plate Ltd. v. The Queen, 83 DTC 5009, [1982] CTC 431 (FCTD) Income Tax Act›121-140›Section 125›Subsection 125(1)
Hudson's Investment Co. (London) Ltd. v. MNR, 68 DTC 83 (TAB) Income Tax Act›241-260›Section 251›Subsection 251(5)›Paragraph 251(5)(b)
International Iron & Metal Co. Ltd. v. MNR, 72 DTC 6205, [1972] CTC 242, [1974] SCR 898, aff'g 69 DTC 5445, [1969] CTC 668 (Ex Ct) Income Tax Act›241-260›Section 256›Subsection 256(1)›Paragraph 256(1)(b)
Buckerfield's Ltd. v. MNR, 64 D.T.C 5301 (Ex Ct) Income Tax Act›241-260›Section 256›Subsection 256(1)›Paragraph 256(1)(b)
convention
Full Title Topic
Shaver v. The Queen, 2003 DTC 2112, 2004 TCC 10 Income Tax Act›1-20›Section 20›(3)-(29)›Subsection 20(10)
Spectron Computer Corp. v. MNR, 93 DTC 1473 (TCC) Income Tax Regulations›2000-3999›Regulation 2902
corporation
Full Title Topic
Hague v. Cancer Relief & Research Institute, [1939] 4 DLR 191 (Man. K.B.) Income Tax Act›241-260›Section 248›Subsection 248(1)›Corporation
cost
Full Title Topic
The Queen v. Stirling, 85 DTC 5199, [1985] 1 CTC 275 (FCA) Income Tax Act›41-60›Section 54›Adjusted Cost Base
Bodrug Estate v. The Queen, 90 DTC 6521 (FCTD), aff'd 91 DTC 5621 (FCA) Income Tax Act›41-60›Section 54›Adjusted Cost Base
4 June 2014 T.I. 2013-0513761E5 - Meaning of "cost" in determining "equity amount" Income Tax Act›1-20›Section 18›(2)-(13)›Subsection 18(5)›(c)
credit
Full Title Topic
Lewin v. The Queen, 2011 DTC 1354 [at 1979], 2011 TCC 476, aff'd 2013 DTC 5006 [at 5525], 2012 FCA 279 [but overridden by s. 214(3)(f)(i)(C)] Income Tax Act›201-220›Section 212›Subsection 212(1)
The Queen v. Gillette Canada Inc., 2003 DTC 5078, 2003 FCA 22 Income Tax Act›201-220›Section 212›(2)-(14)›Subsection 212(13.1)›Paragraph 212(13.1)(b)