Words and Phrases - P

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

paid (2)
payable (4)
payment (1)
penalty (1)
periodic (3)
person (1)
policy (1)
primarily (3)
profits (2)
property (3)
provision (1)
purpose (3)

Words and Phrases

paid
Full Title Topic
4145356 Canada Limited v. The Queen, 2011 DTC 1171 [at 937], 2011 TCC 220 Income Tax Act›121-140›Section 126›Subsection 126(2)
Blais v. MNR, 92 DTC 1497 (TCC) Income Tax Act›41-60›Section 60›Paragraph 60(b)
particular
Full Title Topic
Perfect Fry Co. Ltd. v. The Queen, 2007 DTC 588, 2007 TCC 133, aff'd supra 2008 DTC 6472, 2008 FCA 218 Income Tax Act›121-140›Section 125›Subsection 125(7)›Canadian-Controlled Private Corporation
payable
Full Title Topic
The Queen v. Bank of Nova Scotia, 81 DTC 5115, [1981] CTC 162 (FCA) Income Tax Act›121-140›Section 126›Subsection 126(2)
The Queen v. Timagami Financial Services Ltd., 82 DTC 6268, [1982] CTC 314 (FCA) Income Tax Act›1-20›Section 14›Subsection 14(5)›Cumulative Eligible Capital
Redclay Holdings Ltd. v. The Queen, 96 DTC 1207 (TCC) Income Tax Act›1-20›Section 20›Subsection 20(1)›Paragraph 20(1)(c)
Collins v. The Queen, 2009 DTC 286, 2009 TCC 56, rev'd supra Income Tax Act›1-20›Section 20›Subsection 20(1)›Paragraph 20(1)(c)
payment
Full Title Topic
The Queen v. Gillette Canada Inc., 2003 DTC 5078, 2003 FCA 22 Income Tax Act›201-220›Section 212›(2)-(14)›Subsection 212(13.1)›Paragraph 212(13.1)(b)
penalty
Full Title Topic
Exida.com LLC v. The Queen, 2010 DTC 5101, 2010 FCA 159 Income Tax Act›161-180›Section 162›Subsection 162(7)
periodic
Full Title Topic
Berty v. The Queen, 2013 DTC 1171 [at 935], 2013 TCC 202 Income Tax Act›41-60›Section 56.1›Subsection 56.1(4)›Support Amount
Leonard v. The Queen, 96 DTC 6518 (FCTD) Income Tax Act›1-20›Section 6›Subsection 6(1)›(b)-(l)›Paragraph 6(1)(f)
Tsiaprailis v. The Queen, 2005 DTC 5119, 2005 SCC 8 Income Tax Act›1-20›Section 6›Subsection 6(1)›(b)-(l)›Paragraph 6(1)(f)
periodic payment
Full Title Topic
28 July 1995 T.I. 5-951670 Income Tax Act›41-60›Section 60.01
11 October 2013 APFF Roundtable Q. , 2013-0493691C6 F Income Tax Act›41-60›Section 60.01
periodical
Full Title Topic
6 November 1992 T.I. 922058 (C.T.O. "Various interpretations of section 19; September 1993 Access Letter, p. 408, ¶C9-287) Income Tax Act›1-20›Section 19›Subsection 19(5)›Canadian newspaper or periodical
person
Full Title Topic
Hague v. Cancer Relief & Research Institute, [1939] 4 DLR 191 (Man. K.B.) Income Tax Act›241-260›Section 248›Subsection 248(1)›Corporation
petroleum products
Full Title Topic
Ethyl Corp. of Canada Ltd. v. The Queen, 80 DTC 6194, [1980] CTC 198 (FCA) Income Tax Act›61-80›Section 66›Subsection 66(15)›Principal-Business Corporation
policy
Full Title Topic
Gore Mutual Insurance Co. v. The Queen, 97 DTC 1217 (TCC) Income Tax Regulations›0000-1999›Regulation 1400
political activities
Full Title Topic
Action by Christians for the Abolition of Torture v. The Queen, 2003 DTC 5394, 2002 FCA 499 Income Tax Act›141-160›Section 149.1›Subsection 149.1(6.2)
post-secondary school level
Full Title Topic
Tarkowski v. The Queen, 2007 DTC 1555, 2007 TCC 632 Income Tax Act›101-120›Section 118.5›Subsection 118.5(1)
primarily
Full Title Topic
Burger King Restaurants of Canada Inc. v. The Queen, 2000 DTC 6061, Docket: A-886-96 (FCA) Income Tax Act›121-140›Section 127›Subsection 127(9)›Qualified Property
Plamondon v. The Queen, 2011 DTC 1137 [at 746], 2011 TCC 47 Income Tax Act›41-60›Section 54›Personal-Use Property
Will Kare Paving & Contracting Ltd. v. The Queen, 98 DTC 6203 (FCA) Income Tax Regulations›Schedules›Schedule II›Class 39
principal business
Full Title Topic
Jenkins v. The Queen, 2005 DTC 384, 2005 TCC 167 Income Tax Act›1-20›Section 18›(2)-(13)›Subsection 18(12)
MNR v. Consolidated Mogul Mines Ltd., 68 DTC 5284, [1968] CTC 429, [1969] SCR 54 Income Tax Act›61-80›Section 66›Subsection 66(15)›Principal-Business Corporation
Indema Ltd. v. The Queen, 92 DTC 6244 (FCTD) Income Tax Act›81-100›Section 95›Subsection 95(1)›Investment Business
15 September 1992 T.I. (Tax Window, No. 24, p. 9, ¶2179) Income Tax Regulations›0000-1999›Regulation 1100›Subsection 1100(26)
principal purpose
Full Title Topic
0742443 B.C. Ltd. [R-Xtra] v. The Queen, 2014 DTC 1208 [at 3811], 2014 TCC 301 Income Tax Act›121-140›Section 125›Subsection 125(7)›Specified Investment Business
principally
Full Title Topic
12 January 1993 T.I. 923151 (November 1993 Access Letter, p. 503, ¶C109-154) Income Tax Act›101-120›Section 110.6›Subsection 110.6(1)›Non-Qualifying Real Property
17 February 1992 T.I. 920014 (March 1993 Access Letter p. 86, ¶C248-127; Tax Window, No. 16, p. 18, ¶1753) Income Tax Act›241-260›Section 248›Subsection 248(1)›Small Business Corporation
proceedings
Full Title Topic
The Queen v. Markevich, 2003 DTC 5185, 2003 SCC 9 Income Tax Act›221-240›Section 223›Subsection 223(3)
processing
Full Title Topic
Repsol Canada v. The Queen, 2015 TCC 21, Income Tax Regulations›Schedules›Schedule II›Class 1
processing and sale
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)
production
Full Title Topic
The Queen v. Gulf Canada Ltd., 92 DTC 6123 (FCA) Income Tax Act›121-140›Section 124.1›Subsection 124.1(1)
profession
Full Title Topic
Institute of Leisure and Amenity Management v. C. & E. Cmners, [1988] BTC 5160 (Q.B.D.) Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(i)›Subparagraph 8(1)(i)(i)
profits
Full Title Topic
Quemont Mining Corp. Ltd. v. MNR, 66 DTC 5376, [1966] CTC 570 (Ex. Ct.), aff'd 70 DTC 6046 (SCC) Income Tax Act›121-140›Section 126›Subsection 126(7)›Non-Business-Income Tax
BBM Canada v. The Queen, 2008 DTC 4129, 2008 TCC 341 Income Tax Act›141-160›Section 149›Subsection 149(1)›Paragraph 149(1)(l)
property
Full Title Topic
Location Gaétan Lévesque Inc. v. MNR, 91 DTC 1380 (TCC) Income Tax Act›1-20›Section 13›Subsection 13(21)›Depreciable Property
Medland v. The Queen, 98 DTC 6358, Docket: A-18-97 (FCA) Income Tax Act›141-160›Section 160›Subsection 160(1)
Nokes v. Doncaster Amalgamated Collieries Ltd., [1940] A.C. 1014 (HL) Income Tax Act›241-260›Section 248›Subsection 248(1)›Property
property acquired
Full Title Topic
Location Gaétan Lévesque Inc. v. MNR, 91 DTC 1380 (TCC) Income Tax Act›1-20›Section 13›Subsection 13(21)›Depreciable Property
Medland v. The Queen, 98 DTC 6358, Docket: A-18-97 (FCA) Income Tax Act›141-160›Section 160›Subsection 160(1)
Nokes v. Doncaster Amalgamated Collieries Ltd., [1940] A.C. 1014 (HL) Income Tax Act›241-260›Section 248›Subsection 248(1)›Property
proportion
Full Title Topic
Gupta v. MNR, 92 DTC 1542 (TCC) Income Tax Act›181-200›Section 194›Subsection 194(4.2)
prospectus
Full Title Topic
Gupta v. MNR, 92 DTC 1542 (TCC) Income Tax Act›181-200›Section 194›Subsection 194(4.2)
30 April 1997 T.I. 5-952922 Income Tax Regulations›4000-5999›Regulation 4803›Subsection 4803(2)›Paragraph 4803(2)(a)
provision
Full Title Topic
Fèdèration des Caisses Populaires Desjardins, 2000 DTC 1585 (TCC), rev'd on second (statutory contribution) issue 2002 DTC 7413 (FCA) Income Tax Act›1-20›Section 18›Subsection 18(1)›(c)-(r)›Paragraph 18(1)(e)
purpose
Full Title Topic
Newton v. Commissioner of Taxation of the Commonwealth of Australia, [1958] A.C. 450 (PC) Income Tax Act›241-260›Section 245›(1)-(3)›Subsection 245(3)
The Queen v. Placer Dome Inc., 96 DTC 6562 (FCA) Income Tax Act›41-60›Section 55›Subsection 55(2)
Black v. The Queen, 2014 DTC 1046 [at 2882], 2014 TCC 12, briefly aff'd 2014 FCA 275 Treaties›Article 4
pursuant to
Full Title Topic
Tsiaprailis v. The Queen, 2005 DTC 5119, 2005 SCC 8 Income Tax Act›1-20›Section 6›Subsection 6(1)›(b)-(l)›Paragraph 6(1)(f)