Words and Phrases - S

a
88
b
44
c
80
d
55
e
38
f
31
g
20
h
15
i
74
j
2
k
2
l
32
m
57
n
25
o
38
p
81
q
3
r
77
s
90
t
47
u
16
v
10
w
23
y
2

Table of Contents

sale (4)
security (1)
serve (1)
set-off (1)
set-out (1)
settle (1)
shall (3)
sojourn (1)
source (1)
spouse (2)
structure (2)
student (2)
subject (1)
subsidy (1)
supplies (1)
sustains (1)
syndicate (2)

Words and Phrases

salary or wages
Full Title Topic
Wood v. The Queen, 85 DTC 5552, [1985] 2 CTC 16 (FCTD) Income Tax Act›141-160›Section 146›Subsection 146(1)›Earned Income
sale
Full Title Topic
Home Provisioners (Manitoba) Ltd. v. MNR, 58 DTC 1183 (Ex Ct) Income Tax Act›1-20›Section 20›Subsection 20(1)›(m)-(p)›Paragraph 20(1)(n)
Renaud v. The Queen, 2010 DTC 1094 [at 2994], 2010 2010 TCC 76 Income Tax Act›61-80›Section 62›Subsection 62(3)
11 June 2013 STEP Roundtable Q. 9, 2013-0480351C6 Income Tax Act›61-80›Section 75›Subsection 75(2)
Metropolitan Toronto Police Widows and Orphans Fund v. Telus Communications Inc., 2003 CanLII 25909, 30 BLR (3d) 288;  [2003] OJ No 128 (ON SC), General Concepts›Ownership
same class
Full Title Topic
IRC v. Beveridge, [1979] T.R. 305 Income Tax Act›41-60›Section 54›Superficial Loss
same transaction
Full Title Topic
R. v. Goldstein (1988), 42 C.C.C. (3d) 548 (Ont CA) Income Tax Act›241-260›Section 245›(1)-(3)›Subsection 245(1)›Transaction
Red Deer Adviser Publications Ltd. v. MNR, 89 DTC 520 (TCC) Income Tax Regulations›Schedules›Schedule II›Class 29
security
Full Title Topic
6 May 2014 CALU Roundtable Q. , 2014-0523321C6 Income Tax Act›1-20›Section 20›Subsection 20(1)›(q)-(vv)›Paragraph 20(1)(bb)
series of transactions or events
Full Title Topic
Meeuse v. The Queen, 94 DTC 1397 (TCC) Income Tax Act›1-20›Section 15›(1.1)-(5)›Subsection 15(2.6)
The Toronto Dominion Bank v. The Queen, 2011 DTC 5125 [at 6061], 2011 FCA 221, [2011] 6 CTC 19 Income Tax Act›241-260›Section 248›(2)-(35)›Subsection 248(10)
454538 Ontario Ltd. v. MNR, 93 DTC 427 (TCC) Income Tax Act›41-60›Section 55›Subsection 55(2)
serve
Full Title Topic
Jones v. MNR, 2004 DTC 6185, 2004 FC 382 Income Tax Act›161-180›Section 165›Subsection 165(1)
set-off
Full Title Topic
Mintzer v. The Queen, 96 DTC 6027 (FCA) Income Tax Act›221-240›Section 224.1
set-out
Full Title Topic
Exida.com LLC v. The Queen, 2009 DTC 1278, 2009 TCC 373, rev'd above. Income Tax Act›161-180›Section 162›Subsection 162(7)
settle
Full Title Topic
Carma Developers Ltd. v. The Queen, 96 DTC 1798 (TCC), briefly aff'd 96 DTC 6569 (FCA) Income Tax Act›61-80›Section 80›Subsection 80(2)›Paragraph 80(2)(a)
shall
Full Title Topic
Re Hertel (1986), 37 DLR (4th) 706 (BCSC) Income Tax Act›221-240›Section 231.3›Subsection 231.3(6)
Adelman v. The Queen, 97 DTC 5529 (FCA) Income Tax Regulations›4000-5999›Regulation 4700
R. v. Baron, 93 DTC 5018, [1993] 1 SCR 416 Statutory Interpretation›Interpretation Act›Section 11
shareholder
Full Title Topic
Indalex Ltd. v. The Queen, 86 DTC 6039, [1986] 1 CTC 219 (FCTD), aff'd 88 DTC 6053, [1988] 1 CTC 60 (FCA) Income Tax Act›1-20›Section 15›Subsection 15(1)
sojourn
Full Title Topic
Dysert v. The Queen, 2013 DTC 1070 [at 373], 2013 TCC 57 Income Tax Act›241-260›Section 250›Subsection 250(1)›Paragraph 250(1)(a)
solicit and offer
Full Title Topic
Sudden Valley Inc. v. The Queen, 76 DTC 6178, [1976] CTC 775 (FCTD), aff'd 76 DTC 6448, [1976] CTC 775 (FCA) Income Tax Act›241-260›Section 253›Paragraph 253(b)
source
Full Title Topic
Gulf Canada Resources Ltd. v. The Queen, 95 DTC 5189 (FCTD), partially rev'd 96 DTC 6065 (FCA). Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(a)›Start-Up and Liquidation Costs
spouse
Full Title Topic
Re McFarland (1987), 39 DLR (4th) 703 (Ont. H.C.) Income Tax Act›241-260›Section 252›Subsection 252(3)
Kutchka v. The Queen, 2015 TCC 289 Income Tax Act›141-160›Section 160›Subsection 160(1)
structure
Full Title Topic
Suncor Energy Inc. v. The Queen, 2001 DTC 660 (TCC), aff'd 2002 DTC 7395, 2002 FCA 350 Income Tax Regulations›Schedules›Schedule II›Class 10
British Columbia Forest Products Ltd. v. MNR, 71 DTC 5178, [1971] CTC 270 (SCC) Income Tax Regulations›Schedules›Schedule II›Class 3
student
Full Title Topic
Lahlou v. The Queen, 2014 DTC 1010 [at 2540], 2014 TCC 16 Income Tax Act›101-120›Section 118.6›Subsection 118.6(1)›Qualifying Educational Program
Huang v. Th e Queen, 2012 DTC 1120 [at 3103], 2012 TCC 81 Income Tax Act›41-60›Section 56›Subsection 56(3)
subject
Full Title Topic
Arnerich v. The King, [1942] N.Z.L.R. 380 (C.A.) Income Tax Act›1-20›Section 19›Subsection 19(5)›Canadian newspaper or periodical
subsidy
Full Title Topic
Consumers' Gas Company Ltd. v. The Queen, 82 DTC 6300, [1982] CTC 339 (FCTD), aff'd , 84 DTC 6058, [1984] CTC 83 (FCA) Income Tax Act›1-20›Section 13›(1)-(16)›Subsection 13(7.1)
substantial completion
Full Title Topic
Lim v. The Queen, Docket: 98-1202-IT-G (TCC) Excise Tax Act›224-341›Section 256›Subsection 256(3)
substantially advanced
Full Title Topic
Ainsworth Lumber Co. Ltd. v. The Queen, 2001 DTC 496, Docket: 98-1052-IT-G (TCC) General Concepts›Transitional Provisions
First Fund Genesis Corp. v. The Queen, 91 DTC 5361 (FCTD) Income Tax Act›181-200›Section 194›Subsection 194(4.2)
substantially all
Full Title Topic
Reluxicorp Inc. v. R., [2011] GSTC 138, 2011 TCC 336 Excise Tax Act›4-130›Section 123›Subsection 123(1)›Exclusive
Watts v. The Queen, 2004 DTC 3111, 2004 TCC 535 Income Tax Act›101-120›Section 118.94
Hasbro Canada Inc. v. The Queen, 98 DTC 2129, Docket: 96-19-IT-G (TCC) Income Tax Act›201-220›Section 212›Subsection 212(1)›(d)-(j.1)›Paragraph 212(1)(d)
Benson v. Third Canadian Investment Trust Ltd. (1993), 14 OR (3d.) 493 (Ont. Ct. (G.D.)) Income Tax Act›241-260›Section 248›Subsection 248(1)›Small Business Corporation
Imapro Corp. v. The Queen, 92 DTC 6487 (FCTD) Income Tax Act›21-40›Section 37›Subsection 37(8)›Paragraph 37(8)(a)
Keefe v. The Queen, 2003 DTC 1526, 2003 TCC 791 Income Tax Act›1-20›Section 6›(1.1)-(23)›Subsection 6(2)
11 October 2013 APFF Roundtable Q. , 2013-0495631C6 F Income Tax Act›241-260›Section 248›Subsection 248(1)›Small Business Corporation
supplies
Full Title Topic
Cuddie v. The Queen, 98 DTC 1822 (TCC) Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(i)›Subparagraph 8(1)(i)(iii)
sustained (capital losses)
Full Title Topic
MNR v. Consolidated Glass Ltd., 57 DTC 1041, [1957] CTC 78, [1957] SCR 167 Income Tax Act›21-40›Section 39›Subsection 39(2)
sustains
Full Title Topic
Reed v. Young, [1984] BTC 424 (C.A.), aff'd [1986] BTC 242 (HL) Income Tax Act›21-40›Section 39›Subsection 39(2)
syndicate
Full Title Topic
Kalthoff v. The Queen, 90 DTC 6378 (FCTD), aff'd 92 DTC 6001 (FCA) Income Tax Act›1-20›Section 20›Subsection 20(1)›(d)-(l)›Paragraph 20(1)(e)
Besse v. The Queen, 99 DTC 5275, Docket: A-183-95 (FCA) Income Tax Act›1-20›Section 20›Subsection 20(1)›(d)-(l)›Paragraph 20(1)(e)