Words and Phrases - O

a
89
b
44
c
86
d
56
e
43
f
31
g
20
h
15
i
77
j
2
k
2
l
32
m
57
n
29
o
40
p
82
q
3
r
78
s
95
t
47
u
16
v
10
w
23
y
2

Table of Contents

object (1)
office (2)
on (1)
option (1)
organ (2)
owner (1)

Words and Phrases

object
Full Title Topic
Robert Dubois Inc. v. The Queen, 2014 DTC 1094 [3167], 2013 TCC 409, briefly aff'd 2015 CAF 235 Income Tax Regulations›0000-1999›Regulation 1102›Subsection 1102(1)›Paragraph 1102(1)(e)
obligation
Full Title Topic
Cloutier-Hunt v. The Queen, 2007 DTC 947, 2007 TCC 345 Income Tax Act›1-20›Section 12›(2.1)-(11)›Subsection 12(11)›Investment Contract
office
Full Title Topic
Merchant v. The Queen, 84 DTC 6215, [1984] CTC 253 (FCTD) Income Tax Act›241-260›Section 248›Subsection 248(1)›Office
Edwards v. Clinch, [1982] A.C. 845, [1982] BTC 109 (HL) Income Tax Act›241-260›Section 248›Subsection 248(1)›Office
on
Full Title Topic
David v. The Queen, 75 DTC 5136, [1975] CTC 197 (FCTD) Income Tax Act›81-100›Section 84›Subsection 84(2)
on account 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)
option
Full Title Topic
Mitsui & Co. Ltd. v. Royal Bank of Canada, [1995] 2 SCR 187 Income Tax Act›41-60›Section 49›Subsection 49(1)
ordinarily resident
Full Title Topic
Mallett v. The Queen, 92 DTC 6537 (FCTD) Income Tax Act›61-80›Section 62
ordinary course
Full Title Topic
Heron Bay Investments Ltd. v. The Queen, 2009 DTC 1606, 2009 DTC 1288 Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(b)›Capital Expenditure v. Expense›Improvements v. Repairs or Running Expense
ordinary course of the business
Full Title Topic
Société d'investissement Desjardins v. MNR, 91 DTC 393 (TCC) Income Tax Act›101-120›Section 112›Subsection 112(2.1)
Bastion Management Ltd. v. The Queen, 95 DTC 5238 (FCA) Income Tax Act›1-20›Section 20›Subsection 20(1)›(q)-(vv)›Paragraph 20(1)(gg)
ordinary course of the trade
Full Title Topic
Reed v. Nova Securities Ltd., [1985] BTC 121 (HL) Income Tax Act›101-120›Section 112›Subsection 112(2.1)
General Motors Acceptance Corp. (U.K.) Ltd. v. I.R.C., [1985] BTC 324 (HC), aff'd [1987] BTC 71 (C.A.) Income Tax Regulations›0000-1999›Regulation 1100›Subsection 1100(17)
organ
Full Title Topic
Zieber v. The Queen, 2008 DTC 4175, 2008 TCC 328 Income Tax Act›101-120›Section 118.2›Subsection 118.2(2)
Ismael v. The Queen, 2014 DTC 1140 [at 3379], 2014 TCC 157 Income Tax Act›101-120›Section 118.2›Subsection 118.2(2)
outstanding
Full Title Topic
The Queen v. Zelinski, 2000 DTC 6001, Docket: A-742-96 (FCA) Income Tax Act›161-180›Section 161›Subsection 161(1)
owner
Full Title Topic
Disher-Winslow Products Ltd. v. MNR, 52 DTC 27 (TAB) Income Tax Act›241-260›Section 256›Subsection 256(1)›Paragraph 256(1)(c)