Words and Phrases - M

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

maintain (1)
matter (1)
may (1)
meeting (1)
mine (1)
minus (1)
money (1)
mortgagor (1)

Words and Phrases

maintain
Full Title Topic
Spannier v. The Queen, 2013 TC 40 Income Tax Act›1-20›Section 6›(1.1)-(23)›Subsection 6(6)
manufacture
Full Title Topic
Royal Bank of Canada v. Dep. MNR, 81 DTC 5301, [1982] CTC 183, [1981] 2 SCR 139 Income Tax Act›121-140›Section 125.1›Subsection 125.1(3)›Canadian Manufacturing and Processing Profits
marketable securities
Full Title Topic
17 September 1992 T.I. (Tax Window, No. 24, p. 20, ¶2204) Income Tax Act›121-140›Section 130›Subsection 130(3)›Paragraph 130(3)(a)
10 February 1995 T.I. 5-943179 - Income Tax Regulations›4000-5999›Regulation 5000›Subsection 5000(7)›Pooled Fund Trust
matter
Full Title Topic
The Queen v. Honeywell Ltd., 2007 DTC 5073, 2007 FCA 22 Income Tax Act›141-160›Section 152›(4.01)-(9)›Subsection 152(4.01)
may
Full Title Topic
8 October 2008 Memorandum 2008-0269581I7 - statute-barred refund Income Tax Act›161-180›Section 164›Subsection 164(1)
medical services
Full Title Topic
Patton v. The Queen, 2005 DTC 1786, 2005 TCC 704 Income Tax Act›101-120›Section 118.2›Subsection 118.2(2)›Paragraph 118.2(2)(g)
meeting
Full Title Topic
10 December 2013 T.I. 2013-0481171E5 - Home Office Expenses Income Tax Act›1-20›Section 8›Subsection 8(13)
metropolitan area
Full Title Topic
Foster v. MNR, 83 DTC 620 (TCC) Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(g)
mine
Full Title Topic
Avril Holdings Ltd. v. MNR, 70 DTC 6366, [1970] CTC 572, [1971] S.C.R. 601 Income Tax Regulations›Schedules›Schedule V
mineral resource
Full Title Topic
Oro Del Norte S.A. v. The Queen, 93 DTC 5217 (FCTD) Income Tax Act›61-80›Section 66.1›Subsection 66.1(6)›Canadian exploration expense
minus
Full Title Topic
Canterra Energy Ltd. v. The Queen, 87 DTC 5019, [1987] 1 CTC 89 (FCA) Income Tax Act›241-260›Section 257
misrepresentation
Full Title Topic
MNR v. Foot, 64 DTC 5196 (Ex Ct), briefly aff'd 66 DTC 5072 (SCC) Income Tax Act›141-160›Section 152›Subsection 152(4)›Paragraph 152(4)(a)›Subparagraph 152(4)(a)(i)
Nesbitt v. The Queen, 96 DTC 6045 (FCTD) Income Tax Act›141-160›Section 152›Subsection 152(4)›Paragraph 152(4)(a)›Subparagraph 152(4)(a)(i)
9 November 2012 CTF Atlantic Roundtable Q. , 2012-0465921C6 Income Tax Act›141-160›Section 152›Subsection 152(4)›Paragraph 152(4)(a)›Subparagraph 152(4)(a)(i)
misrepresentation that is attributable to neglect
Full Title Topic
Venne v. The Queen, 84 DTC 6247, [1984] CTC 223 (FCTD), Income Tax Act›141-160›Section 152›Subsection 152(4)›Paragraph 152(4)(a)›Subparagraph 152(4)(a)(i)
money
Full Title Topic
Casa Blanca Homes Ltd. v. The Queen, 2013 TCC 338 Excise Tax Act›4-130›Section 123›Subsection 123(1)›Supply
mortgage or similar obligation
Full Title Topic
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)
mortgagor
Full Title Topic
The Queen v. Epstein, 84 DTC 6259, [1984] CTC 270 (FCTD) Income Tax Regulations›4000-5999›Regulation 4900›Subsection 4900(4)
moving expenses
Full Title Topic
Gold v. The Queen, 77 DTC 5430, [1977] CTC 616 (FCTD) Income Tax Act›61-80›Section 62
Storrow v. The Queen, 78 DTC 6551, [1978] CTC 792 (FCTD) Income Tax Act›61-80›Section 62
municipality
Full Title Topic
Otineka Development Corp. Ltd. v. The Queen, 94 DTC 1234 (TCC) Income Tax Act›141-160›Section 149›Subsection 149(1)›Paragraph 149(1)(d)
Bellrose v. The Queen, 2012 DTC 5068 [at 6922], 2012 FCA 67 Income Tax Act›81-100›Section 81›Subsection 81(3)