Words and Phrases - U

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

use (9)

Words and Phrases

undertaking
Full Title Topic
Baytrust Holdings Ltd. v. IRC, [1971] 1 WLR 1333 (Ch D) Income Tax Act›121-140›Section 132›Subsection 132(6)
Lount Corp. v. A.-G. of Canada (1985), 19 DLR (4th) 304 (FCA) Income Tax Act›121-140›Section 132›Subsection 132(6)
Drumheller v. MNR, 59 DTC 1177, [1959] CTC 275 (Ex Ct) Income Tax Act›241-260›Section 248›Subsection 248(1)›Business
undue delay
Full Title Topic
Lacroix v. R., 2011 GSTC 62, 2011 FCA 128 Excise Tax Act›131-159›Section 152›Subsection 152(1)
university
Full Title Topic
Klassen v. The Queen, 2007 DTC 5612, 2007 FCA 339 Income Tax Act›101-120›Section 118.5›Subsection 118.5(1)›Paragraph 118.5(1)(b)
Dean v. The Queen, 2005 DTC 322, 2005 TCC 138 Income Tax Act›101-120›Section 118.5›Subsection 118.5(1)›Paragraph 118.5(1)(b)
use
Full Title Topic
Labrador Offshore Shipping Co. Ltd. v. The Queen, 90 DTC 6096 (FCTD) Income Tax Act›121-140›Section 127›Subsection 127(9)›Qualified Property
The Queen v. Sie-Mac Pipeline Contractors Ltd., 92 DTC 6461 (FCA) Income Tax Act›1-20›Section 18›Subsection 18(1)›(c)-(r)›Paragraph 18(1)(l)›Subparagraph 18(1)(l)(i)
The Queen v. Farmparts Distributing Ltd., 80 DTC 6157, [1980] CTC 205 (FCA) Income Tax Act›201-220›Section 212›Subsection 212(1)›(d)-(j.1)›Paragraph 212(1)(d)›Subparagraph 212(1)(d)(i)
ITC of Canada Ltd. v. Min. of Rev., [1979] CTC 277 (S.C.O.) Income Tax Act›201-220›Section 212›Subsection 212(1)›(d)-(j.1)›Paragraph 212(1)(d)›Subparagraph 212(1)(d)(i)
Glaxo Wellcome Inc. v. The Queen, 96. DTC 1159 (TCC), aff'd 98 DTC 6638 (FCA) Income Tax Act›241-260›Section 248›Subsection 248(1)›Former Business Property
Depaoli v. The Queen, 96 DTC 1820 (TCC) Income Tax Act›41-60›Section 44›Subsection 44(5)
Klanten Farms Ltd. v. The Queen, 2007 DTC 1095, 2007 TCC 348 Income Tax Act›41-60›Section 44›Subsection 44(5)
Plamondon v. The Queen, 2011 DTC 1137 [at 746], 2011 TCC 47 Income Tax Act›41-60›Section 54›Personal-Use Property
Stearns Catalytic Ltd. v. The Queen, 90 DTC 6286 (FCTD) Income Tax Regulations›Schedules›Schedule II›Class 29