Words and Phrases - N

88
44
80
53
38
31
19
14
74
2
2
32
56
25
38
81
3
76
90
47
16
9
23
2

Table of Contents

Words and Phrases

near
Full Title Topic
Yankson v. The Queen, 2005 DTC 1346, 2005 TCC 527 Income Tax Act101-120Section 118.5Subsection 118.5(1)Paragraph 118.5(1)(c)
Humphreys v. The Queen, 2010 DTC 1084 [at 2948], 2010 TCC 88 Income Tax Act101-120Section 118.5Subsection 118.5(1)Paragraph 118.5(1)(c)
necessary
Full Title Topic
Tolhoek v. The Queen, 2007 DTC 247, 2006 TCC 681 Income Tax Act141-160Section 143.2Subsection 143.2(7)
Stuart Estate v. The Queen, 2003 DTC 329, 2003 TCC 171, aff'd supra. Income Tax Act41-60Section 54Principal Residence
nephew
Full Title Topic
Re Butt (1986), 22 E.T.R. 120 (Ont. Sur. Ct.) Income Tax Act61-80Section 74.1Subsection 74.1(2)
newspaper
Full Title Topic
E.W. Bickle Ltd. v. MNR, 79 DTC 5170, [1979] CTC 228 (FCA) Income Tax Act1-20Section 19Subsection 19(5)Canadian newspaper or periodical
6 November 1992 T.I. 922058 (C.T.O. "Various interpretations of section 19; September 1993 Access Letter, p. 408, ¶C9-287) Income Tax Act1-20Section 19Subsection 19(5)Canadian newspaper or periodical
niece
Full Title Topic
Re Butt (1986), 22 E.T.R. 120 (Ont. Sur. Ct.) Income Tax Act61-80Section 74.1Subsection 74.1(2)
nil assessment
Full Title Topic
Nottawasaga Inn Ltd. v. The Queen, 2014 DTC 1021 [at 2628], 2013 TCC 377 Income Tax Act161-180Section 169
nominal
Full Title Topic
British Columbia Transit v. The Queen, [2006] GSTC 103, 2006 TCC 437 Excise Tax Act131-159Subsection 141.01(1.1)
note
Full Title Topic
Federated Co-operatives Ltd. v. The Queen, 2001 DTC 5414, 2001 FCA 23 Income Tax Act181-200Section 181.2Subsection 181.2(4)
notwithstanding
Full Title Topic
Marren v. Ingles (1980), 54 TC 76 (HL) Income Tax Act241-260Section 248Subsection 248(1)Disposition