Words and Phrases - I

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

import (1)
included (2)
includes (1)
income (2)
incur (5)
infirmity (1)
ingot (1)
insolvent (1)
insurance (1)
interest (4)
investing (2)

Words and Phrases

identifiable
Full Title Topic
MNR v. Greater Montréal Real Estate Board, 2008 DTC 6420, 2007 FCA 346 Income Tax Act›221-240›Section 231.2›Subsection 231.2(3)
immediately after
Full Title Topic
Terminal Norco Inc. v. The Queen, 2006 DTC 2897, 2006 TCC 139 General Concepts›Ownership
26 January 1994 T.I. 9336015 ["immediately after disposition" meaning"] Income Tax Act›81-100›Section 85›Subsection 85(4)
immediately before
Full Title Topic
Macklin v. The Queen, 92 DTC 6595 (FCTD) Income Tax Act›41-60›Section 44›Subsection 44(1)
import
Full Title Topic
Flavell v. Deputy Minister of National Revenue for Customs and Excise (1996), 137 DLR (4th) 45 (FCTD) Excise Tax Act›161-223›Section 212
in connection with
Full Title Topic
Reiner v. The Queen, 2005 DTC 308, 2005 TCC 115 Income Tax Act›101-120›Section 118.6›Subsection 118.6(1)›Qualifying Educational Program
in lieu of
Full Title Topic
Hall v. MNR, 70 DTC 6333, [1970] CTC 510 (Ex Ct) Income Tax Act›1-20›Section 12›Subsection 12(1)›(a)-(c)›Paragraph 12(1)(c)
Holzhey v. The Queen, 2008 DTC 2607, 2007 TCC 247 Income Tax Act›1-20›Section 12›Subsection 12(1)›(a)-(c)›Paragraph 12(1)(c)
Transocean Offshore Ltd. v. The Queen, 2005 DTC 5201, 2005 FCA 104 Income Tax Act›201-220›Section 212›Subsection 212(1)
Pechet v. The Queen, 2009 DTC 5189, 2009 FCA 341 Income Tax Act›201-220›Section 216›Subsection 216(1)
in proportion to
Full Title Topic
The Queen v. Spruce Credit Union, 2014 DTC 5079 [at 7044], 2014 FCA 143 Income Tax Act›121-140›Section 137.1›Subsection 137.1(4)›Paragraph 137.1(4)(c)
in respect of
Full Title Topic
Attorney General of British Columbia v. Ellett Estate, [1980] 2 SCR 466, [1980] CTC 338 Other Legislation›Constitution Act, 1867›Subsection 92(2)
Nowegijick v. The Queen, 83 DTC 5041, [1983] CTC 20, [1983] 1 SCR 29 Other Legislation›Federal›Indian Act›Section 87
The Queen v. Markevich, 2003 DTC 5185, 2003 SCC 9 Income Tax Act›221-240›Section 223›Subsection 223(3)
The Queen v. Savage, 83 DTC 5409, [1983] CTC 393, [1983] 2 SCR 428 Income Tax Act›1-20›Section 6›Subsection 6(1)›Paragraph 6(1)(a)
Attorney General of British Columbia v. Ellett Estate, [1980] 2 SCR 466, [1980] CTC 338 Statutory Interpretation›Absurdities
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)
in respect of the year
Full Title Topic
MNR v. Mid-West Abrasive Co. of Canada Ltd., 73 DTC 5429, [1973] CTC 548 (FCTD) Income Tax Act›1-20›Section 20›Subsection 20(1)›Paragraph 20(1)(c)
in satisfaction of
Full Title Topic
Transocean Offshore Ltd. v. The Queen, 2005 DTC 5201, 2005 FCA 104 Income Tax Act›201-220›Section 212›Subsection 212(1)
in the course of
Full Title Topic
Blok-Andersen v. MNR, 72 DTC 6309 (FCTD) Income Tax Act›101-120›Section 112›Subsection 112(2.1)
Higgs v. Olivier (1952), 33 TC 136 (C.A.) Income Tax Act›1-20›Section 12›Subsection 12(1)›(e)-(x)›Paragraph 12(1)(x)
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)
in the course of employment
Full Title Topic
Armstrong v. Redford, [1920] AC 757, at 778 (HL) Income Tax Act›1-20›Section 6›Subsection 6(1)›Paragraph 6(1)(a)
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)
incidental
Full Title Topic
Vancouver Society of Immigrant and Visible Minority Women v. MNR, 99 DTC 5034, [1999] 1 SCR 10 Income Tax Act›141-160›Section 149.1›Subsection 149.1(1)›Charitable Organization
18 August 2014 T.I. 2014-0528171E5 - Condominium Corporations and 149(1)(l) Income Tax Act›141-160›Section 149›Subsection 149(1)›Paragraph 149(1)(l)
29 February 2012 T.I. 2012-0435151E5 - Income Tax Act›1-20›Section 4›Subsection 4(1)›Paragraph 4(1)(a)
incidental gross income
Full Title Topic
Great Eastern Life Assurance Co. Ltd. v. Director General of Inland Revenue (Malaysia), [1986] BTC 372 (PC) Income Tax Act›121-140›Section 129›Subsection 129(4.1)
included
Full Title Topic
Langdon v. The Queen, 2000 DTC 6203, Docket: A-437-98 (FCA) Income Tax Act›1-20›Section 20›Subsection 20(1)›(d)-(l)›Paragraph 20(1)(l)
Donne v. The Queen, 2015 TCC 150 Income Tax Act›1-20›Section 20›Subsection 20(1)›(d)-(l)›Paragraph 20(1)(l)
includes
Full Title Topic
The Queen v. Farmparts Distributing Ltd., 80 DTC 6157, [1980] CTC 205 (FCA) Statutory Interpretation›Interpretation/Definition Provisions
income
Full Title Topic
Mark Resources Inc. v. The Queen, 93 DTC 1004 (TCC) Income Tax Act›1-20›Section 20›Subsection 20(1)›Paragraph 20(1)(c)
454538 Ontario Ltd. v. MNR, 93 DTC 427 (TCC) Income Tax Act›41-60›Section 55›Subsection 55(2)
income from an active business
Full Title Topic
Sedgewick Co-operative Association Ltd. v. The Queen, 83 DTC 5455, [1984] CTC 14 (FCTD) Income Tax Act›121-140›Section 125›Subsection 125(7)›Income of the Corporation for the Year From an Active Business
income from property
Full Title Topic
Elmridge Country Club Inc. v. The Queen, 99 DTC 5127 (FCA) Income Tax Act›141-160›Section 149›Subsection 149(5)
income tax
Full Title Topic
Lanman & Kemp-Barclay & Co. of Colombia v. Commissioner of Internal Revenue, 26 TC 582 (1956) Income Tax Act›121-140›Section 126›Subsection 126(7)›Non-Business-Income Tax
Teck Corp. v. The Queen, 2005 DTC 5338, 2004 BCCA 514 Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(a)›Income-Producing Purpose
incur
Full Title Topic
Edmonton Liquid Gas Ltd. v. The Queen, 84 DTC 6526, [1984] CTC 536 (FCA) Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(a)›Incurring of Expense
Ensign Tankers (Leasing) Ltd. v. Stokes, [1989] B.T.C. 410 (Ch.D.) Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(a)›Incurring of Expense
The Queen v. Burnco Industries Ltd., 84 DTC 6348, [1984] CTC 337 (FCA) Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(a)›Timing
C.I.R. v. Lo and Lo, [1984] B.T.C. 281 (PC) Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(a)›Timing
10 January 2014 Memorandum 2013-0505911I7 - Meaning of "assembly project" in Brazil Convention Treaties›Article 5
indebtedness
Full Title Topic
4 February 2015 T.I. 2015-0565741E5 - Canadian-controlled private corporation Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(11)›Investment Contract
indefeasible vesting
Full Title Topic
Greenwood Estate v. The Queen, 94 DTC 6190 (FCA) Income Tax Act›61-80›Section 70›Subsection 70(6)
indemnities
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)
infirmity
Full Title Topic
The Queen v. Diaz, 81 DTC 5112, [1981] CTC 138 (FCTD) Income Tax Act›101-120›Section 118›Subsection 118(1)›Paragraph 118(1)(d)›Subparagraph 118(1)(d)(ii)
ingot
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
insolvent
Full Title Topic
15 June 1998 Memorandum 980234 Income Tax Act›41-60›Section 50›Subsection 50(1)
installation
Full Title Topic
10 January 2014 Memorandum 2013-0505911I7 - Meaning of "assembly project" in Brazil Convention Treaties›Article 5
insurance
Full Title Topic
Watts v. The Queen, 2004 DTC 3111, 2004 TCC 535 Income Tax Act›41-60›Section 56›Subsection 56(1)›Paragraph 56(1)(a)
interest
Full Title Topic
Pike v. Revenue and Customs Commissioners, [2014] BTC 33, [2014] EWCA Civ 824 Income Tax Act›1-20›Section 12›Subsection 12(1)›(a)-(c)›Paragraph 12(1)(c)
Bennett & White Construction Co. Ltd. v. MNR, 49 DTC 514, [1949] CTC 1, [1949] S.C.R. 287 Income Tax Act›1-20›Section 20›Subsection 20(1)›Paragraph 20(1)(c)
Morscher v. MNR, 92 DTC 2214 (TCC) Income Tax Act›1-20›Section 20›Subsection 20(1)›Paragraph 20(1)(c)
The Queen v. Melford Developments Inc., 82 DTC 6281, [1982] CTC 330, [1982] 2 SCR 504 Income Tax Act›201-220›Section 214›Subsection 214(15)
investing
Full Title Topic
Wragg v. Palmer, [1919] 2 Ch. 58 Income Tax Act›101-120›Section 108›Subsection 108(2)›Paragraph 108(2)(b)
First Torland Investments Ltd. v. MNR, 69 DTC 5109, [1969] CTC 134 (Ex Ct), briefly aff'd 70 DTC 6354, [1970] CTC 634 (SCC) Income Tax Act›1-20›Section 9›Capital Gain vs. Profit›Real Estate
investments
Full Title Topic
Commissioner of Taxes v. Australian Mutual Provident Society (1902), 22 N.Z.L.R. 445 (C.A.) Income Tax Act›101-120›Section 108›Subsection 108(2)›Paragraph 108(2)(b)
Pennsylvania Ry. Co. v. Interstate Commerce Commission, 66 F. (2d) 37 (3d C.A. (1933)) Income Tax Act›101-120›Section 108›Subsection 108(2)›Paragraph 108(2)(b)
In Re Ferry, Allen v. Allen, [1945] N.Z.L.R. 448 (S.C.) Income Tax Act›101-120›Section 108›Subsection 108(2)›Paragraph 108(2)(b)
C.I.R. v. Desoutter Bros., Ltd. (1945), 29 TC 155 (C.A.) Income Tax Act›101-120›Section 108›Subsection 108(2)›Paragraph 108(2)(b)
Re Lilly's Will Trust, [1948] 2 All E.R. 906 (Ch. D.) Income Tax Act›101-120›Section 108›Subsection 108(2)›Paragraph 108(2)(b)
Tootal Broadhurst Lee Co. Ltd. v. I.R.C., [1949] 1 All E.R. 261 (HL) Income Tax Act›101-120›Section 108›Subsection 108(2)›Paragraph 108(2)(b)