Words and Phrases - T

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
74
s
85
t
44
u
14
v
8
w
20
y
2
“
1

Table of Contents

tangible (1)
tax (7)
taxi (2)
taxpayer (3)
temporary (1)
therapy (2)
thinking (1)
through (1)
timber (1)
to incur (5)
tool (3)
trading (1)
transfer (11)
transport (1)
treatment (1)
tribunal (1)
trust (3)

Words and Phrases

take into account
Full Title Topic
Greene v. MNR, 95 DTC 5078, [1995] 1 CTC 135 (FCTD), aff'd 95 DTC 5684 (FCA) Tax Topics›Income Tax Act›141-160›Section 152›(4.01)-(9)›Subsection 152(6)
tangible
Full Title Topic
Gordon v. The Queen, 95 DTC 493, [1995] 2 CTC 2185 (TCC) Tax Topics›Income Tax Act›1-20›Section 13›Subsection 13(21)›Depreciable Property
tangible personal property
Full Title Topic
GST M 300-2 "Taxable Supplies" under "Supply" Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Real Property
tangible property
Full Title Topic
Erris Promotions Ltd. v. Commissioner of Inland Revenue (2003), 6 ITLR 364 (NZ HC) Tax Topics›Excise Tax Act›141-160›Section 142›Subsection 142(1)›Paragraph 142(1)(a)
5 October 2015 Internal T.I. 2014-0522241I7, rev'd supra - T1135: Mineral rights situated outside of Canada Tax Topics›Income Tax Act›221-240›Section 233.3›Subsection 233.3(1)›Specified Foreign Property
tax
Full Title Topic
Eurig Estate (Re), [1998] 2 SCR 565 Tax Topics›Other Legislation/Constitution›Constitution Act, 1867›Subsection 92(2)
Yates v. The Queen, 2001 DTC 761 (TCC) (Informal Procedure) Tax Topics›Income Tax Act›121-130›Section 126›Subsection 126(7)›Non-Business-Income Tax
Meyer v. The Queen, 2004 DTC 2393, 2004 TCC 199 (Informal Procedure) Tax Topics›Income Tax Act›121-130›Section 126›Subsection 126(7)›Non-Business-Income Tax
Urbandale Realty Corp. v. Minister of National Revenue, 97 DTC 5353, [1997] 3 C.T.C. 6 (FCTD) Tax Topics›Income Tax Act›1-20›Section 18›(2)-(13)›Subsection 18(2)
GST/HST Memorandum 13.5 Non-creditable Tax Charged January 2017 Tax Topics›Excise Tax Act›261-280›Section 261›Subsection 261(1)
19 January 2019 Interpretation 165888 Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Tax
Reference re Greenhouse Gas Pollution Pricing Act, 2021 SCC 11 Tax Topics›Other Legislation/Constitution›Constitution Act, 1867›Section 91
tax is payable
Full Title Topic
15 May 2019 IFA Roundtable Q. 6, 2019-0798861C6 - Non-resident filing income tax return Tax Topics›Income Tax Act›141-160›Section 150›Subsection 150(5)›Paragraph 150(5)(b)
tax otherwise payable under this Part
Full Title Topic
5 May 2009 Internal T.I. 2009-0311211I7 F - Impôt payable par ailleurs en vertu de la Partie I Tax Topics›Income Tax Act›111-120›Section 117›Subsection 117(1)
taxable income earned in the year
Full Title Topic
Noranda Mines Ltd. v. The Queen, 85 DTC 5001, [1984] CTC 659 (FCA) Tax Topics›Income Tax Act›121-130›Section 124›Subsection 124(4)›Taxable Income Earned in the Year in a Province
taxation year
Full Title Topic
29 March 2005 Internal T.I. 2005-0111401I7 F - Article 7306 du Règlement Tax Topics›Income Tax Regulations›6000-7999›Regulation 7306
taxi
Full Title Topic
Uber Canada Inc. v. ARQ, 2016 QCCS 2158, aff'd 2016 QCCA 1303 Tax Topics›Excise Tax Act›221-240›Section 240›Subsection 240(1.1)
Uber B.V. v Commissioner of Taxation, [2017] FCA 110 Tax Topics›Excise Tax Act›221-240›Section 240›Subsection 240(1.1)
taxpayer
Full Title Topic
Oceanspan Carriers Ltd. v. The Queen, 87 DTC 5102, [1987] 1 CTC 210 (FCA) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Taxpayer
Byron Beswick, "Transfer Pricing and Transactions Between Foreign Entities ", Canadian Tax Journal, (2019) 67:1, 187-208 Tax Topics›Income Tax Act›241-260›Section 247›New›Subsection 247(2)
Marino v. The Queen, 2020 TCC 50 (Informal Procedure), aff'd 2022 FCA 115 Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Taxpayer
technical service
Full Title Topic
Director of Income Tax v. A.P. Moller Maersk, Civil Appeal No. 2960 of 2017 (Supreme Court Of India, Civil Appellate Jurisdiction) Tax Topics›Treaties›Income Tax Conventions›Article 12
television
Full Title Topic
27 March 2018 External T.I. 2017-0715561E5 - Withholding tax on royalties for streamed content Tax Topics›Treaties›Income Tax Conventions›Article 12
temporary
Full Title Topic
Dupuis v. The Queen, 2009 DTC 1386, 2009 TCC 220 (Informal Procedure) Tax Topics›Income Tax Act›1-20›Section 6›(1.1)-(23)›Subsection 6(6)
temporary nature
Full Title Topic
15 December 2014 Internal T.I. 2014-0544121I7 F - Chantier particulier Tax Topics›Income Tax Act›1-20›Section 6›(1.1)-(23)›Subsection 6(6)
27 September 2013 External T.I. 2012-0472981E5 F - Chantier part. - nature temporaire Tax Topics›Income Tax Act›1-20›Section 6›(1.1)-(23)›Subsection 6(6)›Paragraph 6(6)(a)
20 February 2004 External T.I. 2003-0035361E5 F - Chantier particulier - travail temporaire Tax Topics›Income Tax Act›1-20›Section 6›(1.1)-(23)›Subsection 6(6)›Paragraph 6(6)(a)›Subparagraph 6(6)(a)(i)
their marriage
Full Title Topic
21 April 2009 External T.I. 2008-0304451E5 F - Accord de séparation et transfert de biens Tax Topics›Income Tax Act›141-160›Section 146›Subsection 146(16)›Paragraph 146(16)(b)
therapeutic
Full Title Topic
Elim Housing Society v. The Queen, 2015 TCC 282 Tax Topics›Excise Tax Act›241-260›Section 259›Subsection 259(1)›Facility Operator
therapy
Full Title Topic
Mullings v. The Queen, 2017 TCC 133 (Informal Procedure) Tax Topics›Income Tax Act›111-120›Section 118.3›Subsection 118.3(1)›Paragraph 118.3(1)(a.1)
Hughes v. The Queen, 2018 TCC 42 (Informal Procedure) Tax Topics›Income Tax Act›111-120›Section 118.3›Subsection 118.3(1)›Paragraph 118.3(1)(a.1)
thinking
Full Title Topic
Radage v. The Queen, 96 DTC 1615, [1996] 3 CTC 2510 (TCC) (Informal Procedure) Tax Topics›Income Tax Act›111-120›Section 118.4›Subsection 118.4(1)
through
Full Title Topic
Adobe Systems Inc. v. ADIT, W.P.(C) 2384/2013 (Delhi High Court) Tax Topics›Treaties›Income Tax Conventions›Article 5
throughout the taxation year
Full Title Topic
27 March 2009 Internal T.I. 2009-0308111I7 F - Crédit d'impôt pour enfant Tax Topics›Income Tax Act›111-120›Section 118›Subsection 118(1)›Paragraph 118(1)(b.1)
throughout the year
Full Title Topic
25 April 2008 External T.I. 2008-0274401E5 F - Crédit d'impôt pour enfant Tax Topics›Income Tax Act›111-120›Section 118›Subsection 118(1)›Paragraph 118(1)(b.1)
timber
Full Title Topic
7 November 2011 Internal T.I. 2011-0424641I7 F - Right to cut Christmas trees Tax Topics›Income Tax Regulations›0000-1999›Regulation 1100›Subsection 1100(1)›Paragraph 1100(1)(e)
timber limit
Full Title Topic
30 April 2008 External T.I. 2007-0252051E5 F - Commercial Woodlot - Timber Limit Tax Topics›Income Tax Regulations›0000-1999›Regulation 1100›Subsection 1100(1)›Paragraph 1100(1)(e)
timber limits
Full Title Topic
Highway Sawmills Limited v. Minister of National Revenue, 66 DTC 5116, [1966] CTC 150, [1966] SCR 384 Tax Topics›Income Tax Regulations›Schedules›Schedule VI
to incur
Full Title Topic
Edmonton Liquid Gas Ltd. v. The Queen, 84 DTC 6526, [1984] CTC 536 (FCA) Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(a)›Incurring of Expense
Ensign Tankers (Leasing) Ltd. v. Stokes, [1989] B.T.C. 410 (Ch.D.) Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(a)›Incurring of Expense
The Queen v. Burnco Industries Ltd., 84 DTC 6348, [1984] CTC 337 (FCA) Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(a)›Timing
C.I.R. v. Lo and Lo, [1984] B.T.C. 281 (PC) Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(a)›Timing
10 January 2014 Internal T.I. 2013-0505911I7 - Meaning of "assembly project" in Brazil Convention Tax Topics›Treaties›Income Tax Conventions›Article 5
to Switzerland
Full Title Topic
15 May 2017 External T.I. 2016-0645891E5 F - Services rendered to a State Tax Topics›Treaties›Income Tax Conventions›Article 18
tool
Full Title Topic
14 March 2013 External T.I. 2012-0472361E5 F - Fournitures/outils - guides de pêche Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(s)
26 May 2023 External T.I. 2023-0962521E5 - Employment Expenses of a Pilot Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(s)
26 May 2023 External T.I. 2023-0962521E5 - Employment Expenses of a Pilot Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(6.1)›Paragraph 8(6.1)(d)
trade union
Full Title Topic
Whitby v. MNR, 89 DTC 348 (TCC) Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(i)›Subparagraph 8(1)(i)(iv)
5 May 2017 External T.I. 2016-0681161E5 - Deductibility of annual membership dues Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(i)›Subparagraph 8(1)(i)(iv)
trader or dealer in securities
Full Title Topic
The Queen v. Vancouver Art Metal Works Ltd., 93 DTC 5116, [1993] 1 CTC 346 (FCA) Tax Topics›Income Tax Act›21-40›Section 39›Subsection 39(5)›Paragraph 39(5)(a)
tradesperson
Full Title Topic
14 March 2013 External T.I. 2012-0472361E5 F - Fournitures/outils - guides de pêche Tax Topics›Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(s)
trading
Full Title Topic
23 November 1992 T.I. 920625 (September 1993 Access Letter, p. 421, ¶C117-205) Tax Topics›Income Tax Act›131-140›Section 133›Subsection 133(8)›Non-Resident-Owned Investment Corporation
trading stock
Full Title Topic
Reed v. Nova Securities Ltd., [1985] BTC 121 (HL) Tax Topics›Income Tax Act›111-120›Section 112›Subsection 112(2.1)
Fraser v. London Sports Car Centre Ltd., [1984] BTC 409 (HC), aff'd [1985] BTC 547 (C.A.) Tax Topics›Income Tax Act›1-20›Section 20›Subsection 20(1)›(q)-(vv)›Paragraph 20(1)(gg)
transaction
Full Title Topic
Ho v. The Queen, 2010 DTC 1214, 2010 TCC 325 Tax Topics›Income Tax Act›141-160›Section 152›Subsection 152(4)›Paragraph 152(4)(b)›Subparagraph 152(4)(b)(iii)
Shaw-Almex Industries Limited v. The Queen, 2009 DTC 1377 [at 2080], 2009 TCC 538 Tax Topics›Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(b)›Capital Loss v. Loss
R. v. Goldstein (1988), 42 C.C.C. (3d) 548 (Ont CA) Tax Topics›Income Tax Act›241-260›Section 245›(1)-(3)›Subsection 245(1)›Transaction
MNR v. Granite Bay Timber Co. Ltd., 58 DTC 1066, [1958] CTC 117 (Ex Ct), briefly aff'd 59 DTC 1262 (SCC) Tax Topics›Income Tax Act›241-260›Section 245›(1)-(3)›Subsection 245(1)›Transaction
Vocalspruce Ltd. v. Revenue and Customs Commissioners, [2014] BTC 50, [2014] EWCA Civ 1302 (English CA) Tax Topics›Statutory Interpretation›Interpretation/Definition Provisions
Canada v. Canadian Pacific Ltd., 2002 DTC 6742, [2002] 3 F.C. 170, 2002 FCA 98 Tax Topics›Income Tax Act›241-260›Section 245›(1)-(3)›Subsection 245(1)›Transaction
transfer
Full Title Topic
The Queen v. Paxton, 97 DTC 5012 (FCA) Tax Topics›General Concepts›Ownership
Lemire v. The Queen, 2013 DTC 1065 [at 346], 2012 TCC 367, aff'd 2014 DTC 5088 [at 7100], 2013 FCA 242 Tax Topics›Income Tax Act›141-160›Section 160›Subsection 160(1)
Algoa Trust v. The Queen, 93 DTC 405, [1993] 1 CTC 2294 (TCC) Tax Topics›Income Tax Act›141-160›Section 160›Subsection 160(1)
Montreuil v. The Queen, 95 DTC 138 (TCC) Tax Topics›Income Tax Act›141-160›Section 160›Subsection 160(1)
Delisle v. The Queen, 95 DTC 650 (TCC) Tax Topics›Income Tax Act›141-160›Section 160›Subsection 160(1)
The Queen v. Kieboom, 92 DTC 6382, [1992] 2 CTC 59 (FCA) Tax Topics›Income Tax Act›61-80›Section 74.1›Subsection 74.1(1)
7 March 2016 External T.I. 2015-0608211E5 - Assignment of right to purchase Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Taxable Canadian Property›Paragraph (f)
Kvas v. The Queen, 2016 TCC 199 Tax Topics›Income Tax Act›141-160›Section 160›Subsection 160(1)
2 November 2015 External T.I. 2014-0558991E5 F - Loan from an Amateur Athlete Trust Tax Topics›Income Tax Act›141-160›Section 143.1›Subsection 143.1(1.2)›Paragraph 143.1(1.2)(d)
White v. The Queen, 2020 TCC 22 Tax Topics›Excise Tax Act›321-348›Section 325›Subsection 325(1)
30 October 2002 Internal T.I. 2002-0134077 F - ATTRIBUTION DES GAINS EN CAPITAL Tax Topics›Income Tax Act›61-80›Section 74.2›Subsection 74.2(1)
transfer of ownership
Full Title Topic
3 September 2019 GST/HST Interpretation 173195 - […][Mutual Fund Units] Tax Topics›Excise Tax Act›Section 123›Subsection 123(1)›Financial Service›Paragraph (d)
transport
Full Title Topic
Canada v. McMynn, 97 DTC 5325 (FCA) Tax Topics›Income Tax Act›121-130›Section 127›Subsection 127(9)›Qualified Transportation Equipment
transporting
Full Title Topic
Andrews v. The Queen, 2017 TCC 23 (Informal Procedure)
treatment
Full Title Topic
Dr. Brian Hurd Dentistry Professional Corporation v. The Queen, 2017 TCC 142 (Informal Procedure) Tax Topics›Excise Tax Act›Schedules›Schedule V›Part II›Section 5
trial and error
Full Title Topic
Joel Theatrical Rigging Contractors (1980) Ltd. v. The Queen, 2017 TCC 6 (Informal Procedure) Tax Topics›Income Tax Act›241-260›Section 248›Subsection 248(1)›Scientific Research & Experimental Development
tribunal
Full Title Topic
Park v. The Queen, 2012 DTC 1254 [at 3731], 2012 TCC 306 Tax Topics›Income Tax Act›101-110›Section 110.2›Subsection 110.2(1)›Qualifying Amount
trust
Full Title Topic
4 October 2010 Internal T.I. 2008-0289461I7 - Netherlands Antilles private foundation Tax Topics›Income Tax Act›101-110›Section 104›Subsection 104(1)
Canada (Attorney General) v. British Columbia Investment Management Corp., 2019 SCC 63 Tax Topics›Statutory Interpretation›Interpretation Act›Section 8.1
Canada v. Canada North Group Inc., 2021 SCC 30 Tax Topics›General Concepts›Ownership
trustee de son tort
Full Title Topic
Mingle v. The Queen, 2022 TCC 34 Tax Topics›Income Tax Act›141-160›Section 159›Subsection 159(3)
tuition fee
Full Title Topic
McBurney v. The Queen, 84 DTC 6494, [1984] CTC 466 (FCTD), rev'd 85 DTC 5433, [1985] 2CTC 214 (FCA) Tax Topics›Income Tax Act›41-60›Section 60›Paragraph 60(f)