Words and Phrases - D

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

debenture (3)
debt (8)
deducted (3)
deposit (3)
derived (4)
desire (1)
directly (2)
dispose (1)
dividend (3)
due (1)
during (1)
duties (1)

Words and Phrases

debenture
Full Title Topic
Lemon v. Austin Friars Investment Trust Ltd., [1926] 1 Ch 1 (CA) Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(11)›Investment Contract
Acmetrack Ltd. v. Bank Canadian National (1984), 4 PPSAC 199 (Ont CA) Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(11)›Investment Contract
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)
debt
Full Title Topic
Lyall & Sons Construction Co. v. Baker, [1933] 2 DLR 264 (Ont CA) Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(11)›Investment Contract
Noble v. Lashbrook, 40 DLR 93, [1918] 1 WWR 918 (Sask CA) Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(11)›Investment Contract
Guay Estate v. The Queen, 75 DTC 5090 (FCTD) Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(11)›Investment Contract
Walsh Estate v. Minister of Finance (B.C.), [1979] CTC 251, at 257 (BCSC) Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(11)›Investment Contract
Fingold v. MNR, 92 DTC 2011 (TCC) Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(11)›Investment Contract
Cloutier-Hunt v. The Queen, 2007 DTC 947, 2007 TCC 345 Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(11)›Investment Contract
Gibraltar Mines Ltd. v. The Queen, 83 DTC 5294, [1983] CTC 261 (FCA) Income Tax Act›1-20›Section 20›Subsection 20(1)›(d)-(l)›Paragraph 20(1)(l)
6 April 1993 T.I. (Tax Window, No. 30, p. 5, ¶2493) Income Tax Act›41-60›Section 50›Subsection 50(1)
deducted
Full Title Topic
Dominion of Canada General Insurance Co. v. The Queen, 86 DTC 6154, [1986] 1 CTC 423 (FCA) Income Tax Act›1-20›Section 12›Subsection 12(1)›(e)-(x)›Paragraph 12(1)(e)
Sears Canada Inc. v. The Queen, 89 DTC 5039 (FCA) Income Tax Act›1-20›Section 12›Subsection 12(1)›(e)-(x)›Paragraph 12(1)(e)
Prince Albert Pulp Co. Ltd. v. The Queen, 92 DTC 6189 (FCA) Income Tax Act›1-20›Section 13›(1)-(16)›Subsection 13(7.1)
deposit
Full Title Topic
Casa Blanca Homes Ltd. v. The Queen, 2013 TCC 338 Excise Tax Act›4-130›Section 123›Subsection 123(1)›Debt Security
Tendances & Concepts Inc. c. R., 2011 TCC 141 Excise Tax Act›161-223›Section 168›Subsection 168(9)
Elson v. Prices Taylors, Ltd. (1962), 40 TC 671 (Ch. D.) Income Tax Act›1-20›Section 9›Timing
derived
Full Title Topic
Commissioners of Taxation v. Kirk, [1900] A.C. 588 (PC) Income Tax Regulations›0000-1999›Regulation 402›Subsection 402(3)
MNR v. Hollinger North Shore Exploration Co., 63 DTC 1031 (SCC) Income Tax Regulations›0000-1999›Regulation 402›Subsection 402(4)
Westar Mining Ltd.v. The Queen, 92 DTC 6358 (FCA) Income Tax Regulations›0000-1999›Regulation 402›Subsection 402(4)
Garcia v. The Queen, 2007 DTC 1593, 2007 TCC 548 Treaties›Article 15
desire
Full Title Topic
Jones v. The Queen, 96 DTC 6016 (FCA) Income Tax Act›41-60›Section 56›Subsection 56(2)
directly
Full Title Topic
D.MNR for Customs and Excise v. Amoco Canada Petroleum Co. Ltd., 86 DTC 6008, [1986] 1 CTC 124 (FCA) Income Tax Regulations›4000-5999›Regulation 5202›Cost of Manufacturing and Processing Capital
Lomex Inc. v. MNR, 92 DTC 2253 (TCC) Income Tax Regulations›4000-5999›Regulation 5202›Qualified Activities
directly related
Full Title Topic
Armada Equipment Corp. v. The Queen, 2007 DTC 879, 2007 TCC 260 Income Tax Regulations›2000-3999›Regulation 2900›Subsection 2900(2)
30 September 2013 Memorandum 2012-0439661I7 - Income earmarked for future use & 95(2)(a)(i) Income Tax Act›81-100›Section 95›Subsection 95(2)›Paragraph 95(2)(a)›Subparagraph 95(2)(a)(i)
disbursement
Full Title Topic
The Queen v. Esskay Farms Ltd., 76 DTC 6010, [1976] CTC 24 (FCTD) Income Tax Act›241-260›Section 246›Subsection 246(1)
disclaimer
Full Title Topic
Murphy Estate v. The Queen, 2015 TCC 8 General Concepts›Effective Date
dispose
Full Title Topic
The Queen v. Compagnie Immobilière BCN Ltée., 79 DTC 5068, [1979] CTC 71, [1979] 1 S.C.R. 865 Income Tax Act›1-20›Section 13›Subsection 13(21)›Disposition of Property
disposition
Full Title Topic
The Queen v. Golden, 86 DTC 6138, [1986] 1 CTC 274, [1986] 1 SCR 209 Income Tax Act›61-80›Section 68
Buccini v. The Queen, 2000 DTC 6685, Docket: A-611-98 (FCA) Income Tax Act›1-20›Section 7›Subsection 7(1)›Paragraph 7(1)(b)
distribute
Full Title Topic
McKenzie v. The Queen, 2011 DTC 1216 [at 1274], 2011 TCC 289 Income Tax Act›101-120›Section 106›Subsection 106(3)
Chan v. The Queen, 2001 DTC 5570, 2001 FCA 302 Income Tax Act›101-120›Section 107›Subsection 107(2)
Tory Estate v. M.N.R., 73 DTC 5354, [1973] CTC 434 (FCA), briefly aff'd 76 DTC 6312, [1976] CTC 415 (SCC) Income Tax Act›81-100›Section 88›Subsection 88(1)
distribution
Full Title Topic
Stursberg v. The Queen, 93 DTC 5271 (FCA) Income Tax Act›41-60›Section 53›Subsection 53(2)›Paragraph 53(2)(c)›Subparagraph 53(2)(c)(v)
Repsol Canada v. The Queen, 2015 TCC 21, Income Tax Regulations›Schedules›Schedule II›Class 1
19 December 2013 T.I. 2013-0503481E5 - Distribution of property by a trust Income Tax Act›101-120›Section 107›Subsection 107(2)
dividend
Full Title Topic
Guilder News Co. (1963) Ltd. v. MNR, 73 DTC 5048, [1973] CTC 1 (FCA) Income Tax Act›241-260›Section 248›Subsection 248(1)›Dividend
The Queen v. Cranswick, 82 DTC 6073, [1982] CTC 69 (FCA) Income Tax Act›241-260›Section 248›Subsection 248(1)›Dividend
Cangro Resources Ltd. v. MNR, 67 DTC 582 (TAB) Income Tax Act›241-260›Section 248›Subsection 248(1)›Dividend
down payment
Full Title Topic
Tendances & Concepts Inc. c. R., 2011 TCC 141 Excise Tax Act›161-223›Section 168›Subsection 168(9)
due
Full Title Topic
The Queen v. Derbecker, 84 DTC 6549, [1984] CTC 606 (FCA) Income Tax Act›21-40›Section 40›Subsection 40(1)›Paragraph 40(1)(a)›Subparagraph 40(1)(a)(iii)
during
Full Title Topic
Thomson v. Minister of National Revenue, 2 DTC 812, [1946] SCR 209 Income Tax Act›241-260›Section 250
duties
Full Title Topic
Gariépy v. The Queen, 2005 DTC 1744, 2005 TCC 318 Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(h)