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

In 1954 the words ‘‘on behalf of '' were added. This phrase was changed to ‘‘in the name of '' — the literal wording of the French version — in 1958 for no discernible reason.... ... Katharina Daxkobler of the Vienna University of Economics and Business mused that the French version— which contained the mischievous words ‘‘in the name of '' — might have been re-translated too literally because article 5(5) really asks whether the agent can bind the principal. ... Dell – commissionaire did not act for principal (p. 14) In Dell Products (NUF) v. ...

The Queen …, [fn 5: Sub nom water's Edge Village Estates (Phase II) Ltd., … 2002 FCA 291 ….] the Tax Court in Triad Gestco Ltd. v. The Queen…, [fn 6: … 2011 TCC 259 …aff'd … 2012 FCA 258 …] and, in the context of a provincial general anti-avoidance rule, the Court of Québec in Ogt Holdings Ltd. c. ... The Queen … [fn 25: … 2008 TCC 274, para. 121; aff'd … 2009 FCA 113.] and 1207192 Ontario Ltd. v. ...

Investco has an investment portfolio worth $2 million and earns $90,000 in investment income annually … [which] should be fully included in Investco's AAII. … SBD limit reduction = SBD limit of $500,000/$500,000 × 5 × (AAII of $90,000 − $50,000) = $200,000 Thus, Opco will have an SBD limit of $300,000 …. ... X could hold the same portfolio in a partnership (Invest LP) … through holding companies (Holdco X and Holdco Y, respectively) [T]he AAII of Holdco X is $45,900 ($90,000 × 51%) …. ... Potential for spousal Holdcos to be associated under s. 256(2.1) (p.5) Consideration should be given to … subsection 256(2.1) …. ...

To illustrate … [A]ssume that the taxpayer’s share of the LLC income is $15,000 in respect of which the taxpayer paid U.S. tax of $4,500. ... The amount that may be deducted under subsection 20(11) of the Act is: $4,500 − (15% × $10,000) = $4,500 − $1,500 = $3,000. [fn: 121 … 1999-0010305] … [I]f the LLC distributed only $3,000 to the individual member in the year, then only a subsection 20(11) deduction would be available in respect of the $4,500 US non-business-income tax paid by the individual member. … ...

[f.n. 35 … 1999-0014275 … and … 2002-0128435 …]. A purported FTS which is ultimately determined to be a prescribed share is not, however, subject to subsection 63.3(3) and instead has full cost base. [f.n. 36 … 2000-0062937 …]. ...

Kandev, "Foreign Affiliate Issues in Troubled Times", International Tax (Wolters Kluwer CCH), No. 112, June 2020, p. 1-- summary under Paragraph 95(2)(g.1) Summary Under Tax Topics- Income Tax Act- Section 95- Subsection 95(2)- Paragraph 95(2)(g.1) S. 95(2)(g.1) applies on the basis of whether interest would be deductible from FAPI (pp. 2-3) 2002-0165195 … (the "2002 Technical") … [considering] that the forgiveness of a debt made by Canco to CFA1, the proceeds of which were used by CFA1 to acquire shares of CFA2 would not give rise to the application of the debt forgiveness rules because the debt was used to earn dividends from an FA and that such dividends are not to be included in the FAPI …. was overridden … in … 2004-0062175 … (the "2004 Technical") …. ... Potential application of s. 248(27) where dual-use debt (p. 3) [R]espect[ing] debt partly used for the purposes of earning FAPI and partly used for the purposes of earning active business income … the 2002 Technical … took the position that the whole amount of such debt would constitute a "commercial debt obligation" …. ...

This conflict undermines the duty of commitment to the client’s cause, a duty found … in the Federation’s [money-laundering] 2015 case [2015 SCC 7] to be a principle of fundamental justice. ... A Backgrounder … is available here. [Editor’s note: the “Orders Sought” section of the Federation’s Petition filed in the Supreme Court of B.C. on September 11, 2023, in addition to seeking interim relief, requests: 1. A declaration that sections 237.3 and 237.4 …of the … ITA … are inconsistent with the Constitution of Canada, and of no force or effect, to the extent that those sections apply to legal professionals. 2. ...

Second, the application of subsection 100(1) 8is one-sided – it provides no depreciable step-up to the partnership in the hands of the purchaser. ... There is no necessary corollary between this amount and the underlying income gains; … … The Amendments … do nothing to address the inconsistent application of the provision noted above. … A taxpayer that disposes of a partnership interest to an entity other than a Prohibited Acquirer – a taxable Canadian corporation, for example – may be concerned that subsection 100(1) will ultimately apply to it if the corporation sells the interest to a Prohibited Acquirer within a relatively short time frame. ... Such covenants will certainly be commercially undesirable to potential purchasers of partnership interests. … ...

The Federal Court of Appeal affirmed this statement in Dixon [Footnote 29 – Dixon v R, 2001 DTC 5408, at para 6]. R & L Food Distributors [77 DTC 411] … [stated:] … [I]t is obvious that coming from one country to work for the day at a place of business in another country and thereafter returning to one's permanent residence in the evening is not tantamount to making a temporary stay in the sense of establishing even a temporary residence in the country where the business enterprise is situate. ...

(" Avenue ").] the Tax Court found that Avenue Business Campuses Ltd. ... (" Forever Dance ") and Fleming School of Dance Ltd. v. R., [2007] G.S.T.C. 152 (T.C.C.) (" Fleming "), where entrepreneurship and dance courses were accepted as vocational training.] ...