Words and Phrases - L

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

lease (2)
lending (1)
liable (3)
liable to (1)
loan (12)
lodge (2)

Words and Phrases

landscaping
Full Title Topic
Toronto College Park Ltd. v. The Queen, 94 DTC 6172 (FCTD) Income Tax Act›1-20›Section 20›Subsection 20(1)›(q)-(vv)›Paragraph 20(1)(aa)
lease
Full Title Topic
Canadian Acceptance Corp. Ltd. v. Regent Park Butcher Shop Ltd. (1969), 67 WWR 297 (Man. C.A.) Income Tax Regulations›0000-1999›Regulation 1100›Subsection 1100(17)
Barclays Mercantile Industrial Finance Ltd. v. Melluish, [1990] BTC 209 (Ch. D.) Income Tax Regulations›0000-1999›Regulation 1100›Subsection 1100(17)
lending
Full Title Topic
576315 Alberta Ltd v. The Queen, 2001 DTC 776, Docket: 1999-1962-IT-G (TCC) Income Tax Act›1-20›Section 20›Subsection 20(1)›(m)-(p)›Paragraph 20(1)(p)›Subparagraph 20(1)(p)(ii)
liable
Full Title Topic
Exida.com LLC v. The Queen, 2010 DTC 5101, 2010 FCA 159 Income Tax Act›161-180›Section 162›Subsection 162(2.1)
Exida.com LLC v. The Queen, 2009 DTC 1278, 2009 TCC 373, rev'd above. Income Tax Act›161-180›Section 162›Subsection 162(2.1)
The Queen v. National Trustco, 98 DTC 6409 (FCA) Income Tax Act›221-240›Section 224›Subsection 224(1)
liable to
Full Title Topic
Colin Campbell, "Liability for the Tax on SIFT Partnerships: A Rejoinder", 2011 Canadian Tax Journal, Vol 59, p. 709: Suggests that the phrase "liable to" can create a liability to tax; and that, in any event, the creation of liability to tax, viewed as merely an inchoate obligation to pay tax, then is crystallized through the assessment process. Income Tax Act›141-160›Section 152›(1)-(3.1)›Subsection 152(1)
licence or similar arrangement
Full Title Topic
Daruwala v. The Queen, 2012 TCC 257 Income Tax Act›1-20›Section 2›Subsection 2(1)
life annuity
Full Title Topic
Scott Estate v. The Queen, 88 DTC 6012 (FCTD) Income Tax Act›241-260›Section 248›Subsection 248(1)›Annuity
liquidation
Full Title Topic
24 March 2004 T.I. 2003-003431 - Income Tax Act›81-100›Section 95›Subsection 95(2)›Paragraph 95(2)(e.1)
loan
Full Title Topic
In re Touquoy Gold Mining Co. (1906), 1 E.L.R. 142 (Nova Scotia) Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(11)›Investment Contract
Alberta and Southern Gas Co. Ltd. v. The Queen, 76 DTC 6362, [1976] CTC 639 (FCTD), aff'd 77 DTC 5244 [1977] CTC 388 (FCA), aff'd 78 DTC 6566, [1978] CTC 780, [1979] 1 SCR 36 Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(11)›Investment Contract
C.D.I.C. v. Canadian Commercial Bank, [1992] 3 SCR 558 Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(11)›Investment Contract
Langhammer v. The Queen, 2001 DTC 45, Docket: 98-9306-IT-G (TCC) Income Tax Act›1-20›Section 18›(2)-(13)›Subsection 18(6)
Loman Warehousing Ltd. v. The Queen, 2000 DTC 6610, Docket: A-368-99 (FCA), aff'g 99 DTC 1113, Docket: 98-201-IT-G (TCC) infra Income Tax Act›1-20›Section 20›Subsection 20(1)›(m)-(p)›Paragraph 20(1)(p)›Subparagraph 20(1)(p)(ii)
Banner Pharmacaps NRO Ltd. v. The Queen, 2003 DTC 245, 2003 TCC 82, aff'd 2003 FCA 367, 2003 DTC 5642 Income Tax Act›241-260›Section 248›Subsection 248(1)›Business
Merchant v. The Queen, 2009 DTC 282, 2009 TCC 31 Income Tax Act›1-20›Section 5›Subsection 5(1)
29 August 2011 Memorandum 2009-0336671I7 - Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(11)›Investment Contract
5 November 1999 Memorandum 991063 Income Tax Act›121-140›Section 133›Subsection 133(8)›Non-Resident-Owned Investment Corporation
12 March 1992 T.I. 5-910839 Income Tax Act›1-20›Section 17›Subsection 17(1)
21 March 2001 Memorandum 2000-005629 Income Tax Act›181-200›Section 181.2›Subsection 181.2(4)
17 November 1999 T.I. 990126 Income Tax Act›21-40›Section 40›Subsection 40(1)›Paragraph 40(1)(a)›Subparagraph 40(1)(a)(iii)
lodge
Full Title Topic
Hewlett-Packard (Canada) Co. v. The Queen, 2005 DTC 976, 2005 TCC 398 Income Tax Act›1-20›Section 18›Subsection 18(1)›(c)-(r)›Paragraph 18(1)(l)
6 June 1994 T.I. 932878 (C.T.O. "Meaning of Lodge") Income Tax Act›1-20›Section 18›Subsection 18(1)›(c)-(r)›Paragraph 18(1)(l)›Subparagraph 18(1)(l)(i)
logging operations
Full Title Topic
Weyerhaeuser Company Limited v. The Queen, 2012 DTC 1132 [at 3166], 2012 TCC 106 Income Tax Regulations›0000-1999›Regulation 700›Subsection 700(1)›Paragraph 700(1)(d)