Words and Phrases - R

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

receive (4)
reflected (1)
refund (2)
remit (1)
rent (6)
rentals (1)
research (2)
reserve (2)
residence (3)
revert (1)
royalties (5)

Words and Phrases

reasonable
Full Title Topic
Sun Life Assurance Company of Canada v. The Queen, 2015 TCC 37 Excise Tax Act›131-159›Subsection 141.01(5)
reasonableness
Full Title Topic
R. v. Baron, 93 DTC 5018, [1993] 1 SCR 416 Income Tax Act›221-240›Section 231.3›Subsection 231.3(3)
reasonably
Full Title Topic
Furukawa v. The Queen, 99 DTC 474 (TCC), aff'd 2000 DTC 6669 (FCA) Income Tax Regulations›6000-7999›Regulation 6202.1›Subsection 6202.1(1)
reasonably attributable
Full Title Topic
Devon Canada Corp. v. The Queen, 2013 TCC 415 Income Tax Act›61-80›Section 66.7›Subsection 66.7(10)›Paragraph 66.7(10)(j)
receivable
Full Title Topic
Wilson and Wilson Ltd. v. MNR, 60 DTC 1018, [1960] CTC 1 (Ex Ct) Income Tax Act›1-20›Section 12›Subsection 12(1)›(a)-(c)›Paragraph 12(1)(b)
MNR v. Colford Contracting Co. Ltd., 60 DTC 1131, [1960] CTC 178 (Ex Ct), briefly aff'd 62 DTC 1338, [1962] CTC 546 (SCC) Income Tax Act›1-20›Section 12›Subsection 12(1)›(a)-(c)›Paragraph 12(1)(b)
Midwest Oil Production Ltd. v. The Queen, 82 DTC 6092, [1982] CTC 107 (FCTD), aff'd 83 DTC 5304, [1983] CTC 338 (FCA) Income Tax Act›1-20›Section 12›Subsection 12(1)›(e)-(x)›Paragraph 12(1)(o)
receive
Full Title Topic
Innovative Installation Inc. v. The Queen, 2010 DTC 5175 [at 7317], 2010 FCA 285 General Concepts›Payment & Receipt
The Queen v. British Columbia Forest Products Ltd., 85 DTC 5577, [1986] 1CTC 1 (FCA) Income Tax Act›1-20›Section 13›(1)-(16)›Subsection 13(7.1)
Blais v. MNR, 92 DTC 1497 (TCC) Income Tax Act›41-60›Section 56›Subsection 56(1)›Paragraph 56(1)(b)
Mbarga v. The Queen, 2005 DTC 1447, 2005 TCC 595 Income Tax Act›41-60›Section 56›Subsection 56(1)›Paragraph 56(1)(n)
receivership
Full Title Topic
Linder v. Rutland Moving and Storage Ltd., [1991] 1 CTC 517 (BCCA) Income Tax Act›221-240›Section 227›Subsection 227(5)
recognized
Full Title Topic
Montgomery v. The Queen, 99 DTC 5186, Docket: A-799-97 (FCA) Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(i)›Subparagraph 8(1)(i)(i)
reflected
Full Title Topic
The Queen v. Consumers' Gas Co. Ltd., 87 DTC 5008, [1987] 1 CTC 79 (FCA) Income Tax Act›181-200›Section 181›Subsection 181(3)
refund
Full Title Topic
The Queen v. Canada Safeway Ltd., 98 DTC 6060, docket A-896-96 (FCA) Income Tax Act›1-20›Section 12›Subsection 12(1)›(e)-(x)›Paragraph 12(1)(x)
Tawa Developments Inc. v. The Queen, 2011 DTC 1324 [at 1837], 2011 TCC 440 Income Tax Act›121-140›Section 129›Subsection 129(3)
reimbursement
Full Title Topic
Newmont Canada Corporation v. The Queen, 2011 DTC 1117 [at 628], 2011 TCC 148, aff'd 2012 DTC 5138 [at 7292], 2012 FCA 214 supra General Concepts›Payment & Receipt
Westcoast Energy Inc. v. The Queen, 91 DTC 5334 (FCTD), briefly aff'd 92 DTC 6253 (FCA) Income Tax Act›1-20›Section 12›Subsection 12(1)›(e)-(x)›Paragraph 12(1)(x)
The Queen v. Canada Safeway Ltd., 98 DTC 6060, docket A-896-96 (FCA) Income Tax Act›1-20›Section 12›Subsection 12(1)›(e)-(x)›Paragraph 12(1)(x)
8 February 1994 Memorandum 940065 (C.T.O. "Employment Expenses") Income Tax Act›1-20›Section 6›Subsection 6(1)›(b)-(l)›Paragraph 6(1)(b)›Subparagraph 6(1)(b)(xi)
relating to
Full Title Topic
Slattery v. Doane Raymond Ltd., 93 DTC 5443, [1993] 3 SCR 430 Income Tax Act›241-260›Section 241›Subsection 241(3)
Re Assaly and Minister of Revenue (1986), 56 OR (2d) 30 (HCJ) Other Legislation›Ontario›Land Transfer Tax Act›Subsection 1(1)›Value of the Consideration
remit
Full Title Topic
Nestle Enterprises Ltd. v. MNR, 92 DTC 1001 (TCC) Income Tax Act›201-220›Section 215›Subsection 215(1)
remuneration
Full Title Topic
Attorney General of Canada v. MacDonald, 94 DTC 6262 (FCA) Income Tax Act›1-20›Section 5›Subsection 5(1)
The Queen v. Blanchard, 95 DTC 5479 (FCA) Income Tax Act›1-20›Section 5›Subsection 5(1)
Rogers v. The Queen, 2015 DTC 1029 [at 124], 2014 TCC 348 Income Tax Act›1-20›Section 5›Subsection 5(1)
rent
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)
United Geophysical Co. of Canada v. MNR, 61 DTC 1099 (Ex Ct) Income Tax Act›201-220›Section 212›Subsection 212(1)›(d)-(j.1)›Paragraph 212(1)(d)
MNR v. C.I. Burland Properties Ltd., 68 DTC 5220 (SCC) Income Tax Act›201-220›Section 212›Subsection 212(1)›(d)-(j.1)›Paragraph 212(1)(d)
MNR v. Paris Canada Films Ltd., 62 DTC 1338, [1962] CTC 538 (Ex Ct) Income Tax Act›201-220›Section 212›Subsection 212(1)›(d)-(j.1)›Paragraph 212(1)(d)
Buonincontri v. The Queen, 85 DTC 5277, [1985] 1 CTC 370 (FCTD) Income Tax Act›241-260›Section 248›Subsection 248(1)›Former Business Property
Shaw v. The Queen, 89 DTC 5194 (FCTD), aff'd 93 DTC 5213 (FCA) Income Tax Act›41-60›Section 56›Subsection 56(4)
rentals
Full Title Topic
The Queen v. St. John Shipbuilding & Dry Dock Co. Ltd., 80 DTC 6272, [1980] CTC 352 (FCA) Treaties›Article 12
reorganization
Full Title Topic
Kennedy v. MNR, 72 DTC 6357 (FCTD), aff'd 73 DTC 5359 (FCA) Income Tax Act›81-100›Section 84›Subsection 84(2)
13 January 1993 T.I. 5-923395 Income Tax Act›101-120›Section 110›Subsection 110(1)›Paragraph 110(1)(d)
representation
Full Title Topic
Jevremovic and Maege v. The Queen, 2008 DTC 6263, 2007 FCA 125 Income Tax Act›221-240›Section 237.1›Subsection 237.1(1)›Tax Shelter
requirement
Full Title Topic
Barnes v. Revenue and Customs Commissioners, [2014] BTC 5, [2014] EWCA Civ 31 Income Tax Act›241-260›Section 260›Subsection 260(1)›Securities Lending Arrangement
research
Full Title Topic
Ghali v. The Queen, 2005 DTC 5472, 2004 FCA 60 Income Tax Act›41-60›Section 56›Subsection 56(1)›Paragraph 56(1)(o)
27 March 2013 Folio S1-F2-C3 Income Tax Act›41-60›Section 56›Subsection 56(1)›Paragraph 56(1)(o)
research grant
Full Title Topic
Chabaud v. The Queen, 2012 DTC 1076 [at 2856], 2011 TCC 438 Income Tax Act›41-60›Section 56›Subsection 56(1)›Paragraph 56(1)(o)
reserve
Full Title Topic
Leonard v. The Queen in Right of British Columbia, [1984] 4 WWR 37 (BCCA) Other Legislation›Federal›Indian Act›Section 87
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)
residence
Full Title Topic
Daruwala v. The Queen, 2012 TCC 257 Income Tax Act›1-20›Section 2›Subsection 2(1)
Thomson v. Minister of National Revenue, 2 DTC 812, [1946] SCR 209 Income Tax Act›241-260›Section 250
Midyette v. The Queen, 85 DTC 5565, [1985] 2 CTC 362 (FCTD) Income Tax Act›241-260›Section 250›Subsection 250(3)
revert
Full Title Topic
Sommerer v. The Queen, 2012 DTC 5126 [at 7219], 2012 FCA 207 Income Tax Act›101-120›Section 104›Subsection 104(1)
royalties
Full Title Topic
MNR v. Wain-Town Gas and Oil Co. Ltd., 52 DTC 1138, [1952] CTC 147, [1952] 2 S.C.R. 377 Income Tax Act›1-20›Section 12›Subsection 12(1)›(e)-(x)›Paragraph 12(1)(g)
Mobil Oil Canada Ltd. v. The Queen, 2001 DTC 5668, 2001 FCA 333 Income Tax Act›1-20›Section 18›Subsection 18(1)›(c)-(r)›Paragraph 18(1)(m)
Vauban Productions v. The Queen, 75 DTC 3571 (FCTD), aff'd 79 DTC 5186, [1979] CTC 262 (FCA) Income Tax Act›201-220›Section 212›Subsection 212(1)›(d)-(j.1)›Paragraph 212(1)(d)
MNR v. Paris Canada Films Ltd., 62 DTC 1338, [1962] CTC 538 (Ex Ct) Income Tax Act›201-220›Section 212›Subsection 212(1)›(d)-(j.1)›Paragraph 212(1)(d)
The Queen v. St. John Shipbuilding & Dry Dock Co. Ltd., 80 DTC 6272, [1980] CTC 352 (FCA) Treaties›Article 12