Search - 包建铎违纪违法案件以案促改以案促治专题组织生活会 个人对照检查

Wagner and Gason JJ. stated (at paras 17, 19 & 20): Solicitor-client privilege has evolved from being treated as a mere evidentiary rule to being considered a rule of substance and, now, a principle of fundamental justice… …[F]acts connected with that relationship (such as the bills of account at issue in Maranda [2003 SCC 67, [2003] 3 S.C.R. 193 at paras. 33-34]) must be presumed to be privileged absent evidence to the contrary…. ...

. … Hélie Holdco served only to participate in the transaction for the benefit of Mr. ...

Similarly, respecting the divestiture-related fees of Lazard Frères incurred up to board approval of a butterfly spin-off, these related to advice and approaches to potential third-party purchasers of the shares through which the laminated products business was held as well as to the ultimate sale (on a rollover basis) of the shares of that laminated products company to Novelis in consideration for the acquisition of (subsequently redeemed) preferred shares of Novelis, and the calculation of the Lazard Frères success fee did not represent a percentage of the value of those shares – so that those fees also were deductible under s. 20(1)(bb) as well as under s. 9. ...

It is the place that Courts of Appeals have called the corporation's 'nerve center' … and not simply an office where the corporation holds its board meetings….” ...

. … I am inclined to favour a narrow construction of double taxation such that it arises where the same amount is taxed in the hands of the same person. ...

Lagotte Succession, 2017 QCCS 330 (Quebec Superior Court)-- summary under Subsection 70(6.2) Summary Under Tax Topics- Income Tax Act- Section 70- Subsection 70(6.2) executor was authorized under will to choose not to elect Under the will of his deceased wife, the plaintiff (Picard) was a legatee by particular title of her principal residence as well as of an apartment building on which there was a substantial accrued gain – but was not one of the residuary beneficiaries under her will. ...

. … [T]he leasehold interest that FSL obtained from ADL at a nominal rent under the New Ground Lease was a capital asset [having cited T Eaton, 99 DTC 5178, para. 36] and therefore that the payment made by FSL by offset on behalf of ADL was on capital account. ...

The Crown considered that the PSLP business losses were deemed to be limited partnership losses of MLP – which meant that they were effectively trapped in MLP given that s. 111 (and, thus, the ability to deduct limited partnership losses under s. 111(1)(e)) was only available to a taxpayer and not to a partnership. ...

In finding that there were two supplies under ss. 142(1)(d) and 142(2)(d), respectively, Dawson JA stated (at paras. 95, 97): I see no reason in principle that precludes splitting up the supply so that the supply is treated as two supplies in order to recognize that ultimately the services are inherently distinct in one important respect: the services relating to the operation of the vacation homes located in Canada are services in relation to real property situated in Canada and hence are a taxable supply – the services relating to the operation of the Intrawest vacation homes situated outside of Canada are services related to real property situated outside of Canada and hence are a non-taxable supply. ...

Fournier JCQ found (at paras 62, 66, 73-76, TaxInterpretations translation): The RCA proceeds paid to Teitelbaum in 2010 were … a right or property that was part of the estate of Lewin at the time of his death and for which the executors of the estate should have taken possession from its commencement…. ...