Words and Phrases - E

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

enable (1)
enjoyment (3)
equipment (1)
exercise (1)
expense (1)

Words and Phrases

educational institution
Full Title Topic
Tarkowski v. The Queen, 2007 DTC 1555, 2007 TCC 632 Income Tax Act›101-120›Section 118.5›Subsection 118.5(1)
enable
Full Title Topic
Wunderlich v. The Queen, 2012 DTC 1040 [at 2676], 2011 TCC 539 Income Tax Act›241-260›Section 248›Subsection 248(1)›Eligible Relocation
enforcement
Full Title Topic
Jarvis v. The Queen, 2002 DTC 7547, 2002 SCC 73 Income Tax Act›221-240›Section 231.1›Subsection 231.1(1)
enjoyment
Full Title Topic
Windrim v. The Queen, 91 DTC 5221 (FCTD) Income Tax Act›41-60›Section 54›Principal Residence
Augart v. The Queen, 93 DTC 5205 (FCA) Income Tax Act›41-60›Section 54›Principal Residence
Rachfalowski v. The Queen, 2008 DTC 3626, 2008 TCC 258 Income Tax Act›1-20›Section 6›Subsection 6(1)›Paragraph 6(1)(a)
equipment
Full Title Topic
Inflection Analytics Ltd. v. The Queen, 2015 TCC 129 Income Tax Act›21-40›Section 37›Subsection 37(8)›Paragraph 37(8)(a)›Subparagraph 37(8)(a)(ii)›Clause 37(8)(a)(ii)(A)
establishment
Full Title Topic
Caithkin Inc. v. The Queen, 2014 TCC 80, aff'd 2015 FCA 118 Excise Tax Act›Schedules and Regulations›Schedule V›Part IV›2
excise tax
Full Title Topic
Allstate Insurance Co. v. U.S., 419 F. 2d 409 (Ct. Cl. 1969) Income Tax Act›121-140›Section 126›Subsection 126(7)›Non-Business-Income Tax
exercise
Full Title Topic
Mitsui & Co. Ltd. v. Royal Bank of Canada, [1995] 2 SCR 187 Income Tax Act›41-60›Section 49›Subsection 49(1)
expenditure
Full Title Topic
Alcatel Canada Inc. v. The Queen, 2005 DTC 387, 2005 TCC 149 Income Tax Act›121-140›Section 127›Subsection 127(9)›Qualified Expenditure
Cultures LaFlamme (1984) Inc. v. MNR, 93 DTC 603 (TCC) Income Tax Act›121-140›Section 127›Subsection 127(9)›Qualified Expenditure
Consoltex Inc. v. The Queen, 97 DTC 724 (TCC) Income Tax Act›21-40›Section 37›Subsection 37(8)›Paragraph 37(8)(a)
expense
Full Title Topic
Avis Immobilièn G.M.B.H. v. The Queen, 94 DTC 1039 (TCC) Income Tax Act›21-40›Section 40›Subsection 40(1)›Paragraph 40(1)(a)›Subparagraph 40(1)(a)(i)
extinguish
Full Title Topic
Carma Developers Ltd. v. The Queen, 96 DTC 1798 (TCC), briefly aff'd 96 DTC 6569 (FCA) Income Tax Act›61-80›Section 80›Subsection 80(2)›Paragraph 80(2)(a)