Words and Phrases - G

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

gift (2)
goodwill (1)
grant (1)
group (2)

Words and Phrases

gift
Full Title Topic
The Queen v. Littler, 78 DTC 6179, [1978] CTC 235 (FCA) Income Tax Act›61-80›Section 69›Subsection 69(1)›Paragraph 69(1)(b)
Berry v. Warnett, [1980] T.R. 299 (C.A.), rev'd [1980] BTC 239 (HL) Income Tax Act›61-80›Section 69›Subsection 69(1)›Paragraph 69(1)(b)
goodwill
Full Title Topic
The Queen v. Demco Management Ltd., 85 DTC 5603, [1986] 1 CTC 92 (FCA) Income Tax Act›1-20›Section 14›Subsection 14(5)›Cumulative Eligible Capital
grant
Full Title Topic
Ghali v. The Queen, 2005 DTC 5472, 2004 FCA 60 Income Tax Act›41-60›Section 56›Subsection 56(1)›Paragraph 56(1)(o)
greater part
Full Title Topic
8 April 2003 T.I. 2003-000199 - Treaties›Article 13
group
Full Title Topic
Atomic Truck Cartage Ltd. v. The Queen, [1985] 2 CTC 21 (FCTD) Income Tax Act›241-260›Section 251›Subsection 251(4)›Related Group
Vina-Rug (Canada) Ltd. v. MNR, 68 DTC 5021, [1968] CTC 1, [1968] SCR 193 Income Tax Act›241-260›Section 256›Subsection 256(1)›Paragraph 256(1)(b)
group of persons
Full Title Topic
Birchcliff Energy Ltd. v. The Queen, 2015 TCC 232 Income Tax Act›101-120›Section 111›Subsection 111(5)›Paragraph 111(5)(a)
Yardley Plastics of Canada Ltd. v. MNR, 66 DTC 5183, [1966] CTC 215 (Ex Ct) Income Tax Act›241-260›Section 256›Subsection 256(1)›Paragraph 256(1)(b)
Vina-Rug (Canada) Ltd. v. MNR, 68 DTC 5021, [1968] CTC 1, [1968] SCR 193 Income Tax Act›241-260›Section 256›Subsection 256(1)›Paragraph 256(1)(b)
guarantees
Full Title Topic
Mister Muffler Ltd. v. The Queen, 74 DTC 6615, [1974] CTC 813 (FCTD) Income Tax Act›1-20›Section 20›(3)-(29)›Subsection 20(7)›Paragraph 20(7)(a)