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

. … Creating legal (or equitable) relationships to give effect to a tax plan is not the perpetration of a sham. ... Paris regarding the legal relationships created under Québec law. … … [E]ven if the Appellant’s sole reason (motive) for creating the Trust and transferring the Class F Shares to the Trust was to save tax, that is not in and of itself evidence of a sham. … Own J further found (at para. 75): I have considerable difficulty understanding the basis of the Respondent’s submission that the creation of the Trust was legally ineffective. ...

After referring to the Honeywell characterization of a waiver as relating to a bargain under which the taxpayer foregoes the benefit of the normal reassessment period and the Minister acquires the right to assess beyond that period but only respecting the specified matter, C Miller J stated (at paras. 285-286): For an assessment to reasonably relate to a matter in a waiver … it must reasonably relate to the bargain …. There was no bargain between the parties at the time of signing the … waivers that related in any way … to a GAAR application. … The GAAR is a powerful tool in the government’s toolbox which should only normally be viewed as a separate matter, requiring specific mention in a waiver. ...

. … The taxpayer must show that the debt in issue was included in his income for the year the deduction is claimed or for a preceding taxation year. ... Hokhold … do not identify any particular debts owing. She has simply aggregated what she believes to have been the total receipts of the practice annually over a four year period and deducted that amount from the total revenue reported by the Appellant in order to compute the bad debt claim. … The word “debt” … has been judicially defined … as “a sum payable in respect of a liquidated money demand, recoverable by action”: Diewold v. ... …[T]here is simply no way of assessing the accuracy of the amount claimed in the absence of the business records from the Appellant’s practice. … Even if the Appellant had proved the existence of the debts, I would have been unable to conclude what part, if any, of those debts went bad in 2008. … Paragraph 20(1)(p) … only allows for a deduction in the year during which the debt goes bad. … ...

. … … I appreciate the Appellant would remain a “registrant” within the meaning of the law, in respect of any business activity conducted in the field of technology and manufacturing, in association with Varx Technology Incorporated or its predecessor sole proprietorship. ... [The taxpayer] at best was a “registrant” in name only but not so, within the meaning of the law, insofar as we are concerned in these circumstances. … I find it hard to reconcile the notion that somehow a GST/HST registration number could survive the dissolution of its assigned holder. ...

The Queen, 2021 TCC 63, aff'd on different grounds 2024 FCA 3-- summary under Compensation Payments Summary Under Tax Topics- Income Tax Act- Section 9- Compensation Payments a break fee was income from a business An integrated nickel-mining public company (“Falconbridge” – a predecessor of the taxpayer), entered into merger agreements with a more junior public company (“DFR”) which, through a 75%-owned subsidiary, held a valuable nickel-copper-cobalt deposit at Voisey’s Bay in Newfoundland. ... In fact, another public company (“Inco” – the 25% minority shareholder) made a subsequent offer that was accepted by DFR, thereby triggering the payment by it of the break fee. ... Falconbridge was carrying on its business when it negotiated the Merger … Agreement[s], both of which provided for the fees in dispute. … The … Fees were ancillary business income received by Falconbridge in the course of earning income from business. ...

. … [Furthermore] … a specified person is not allowed to raise an issue in its Notice of Appeal, unless the issue was first raised in its Notice of Objection. ...

Alan & Company Limited v El Nasr Export & Import Company, [1972] 2 QB 189, [1972] 2 All ER 127 … held that no consideration needed to be moving from the party which benefits from the waiver. … …If I am in error … that [no] consideration is required, I am of the view that there is good and valid consideration flowing to the Appellant. The Appellant received the benefit of not having to spend any time or effort or cost because her appeal did not proceed … [and] the Respondent held the Appellant’s objections in abeyance, and ensured the Appellant’s assessments would be confirmed in accordance with the lead case. ... Respecting “undue pressure,” he stated (at para 26): The case law … appears to point quite strongly that where CRA says to the Appellant either sign the waiver or we will close the file that is not undue pressure (McGonagle v The Queen, 2009 TCC 168.... ...

In finding that her motor vehicle travel expenses of close to $13,000 for 2015 “were incurred for travelling in the course of the... employment,” and in allowing the taxpayer’s appeal, Russell J stated (at paras 7, 12): … Campbell … established that when the work circumstances reasonably require that the worker have an office, and an office is not provided by the employer, then the worker can locate the required office somewhere including in their home and have it regarded as an employment location. That is, travel from the home office where much of the employment work is done, to the employer’s place of business for meetings etc., and return, constitutes employment travel and not personal travel. … [T]he appellant’s Form T2200 is clear that her employer, CCI, required her to work from a home office and specifying that 90% of her work would be from there. … [T]he appellant did not have appropriate office facilities available for her at CCI’s Oakville location. ...

. … [T]here is no provision of the Act that allows the Appellant, who is not an employee in relation to the services that he is providing as a realtor / broker / developer, to determine his income on a cash basis. ...

The transitional provision indicated that the reduced rate applied inter alia “to any supply … made on or after January 1, 2008.” ... (para. 45) In any event, ETA s. 133 (which, in approximate terms, deems supplies of property to occur when the agreement for their supply is entered into) deemed the agreements to be supplies of the condos, noting in this regard that “[t]he application of section 133 is also not contingent on the existence of the Condo Units at the time the parties entered into the … Agreements ….” ...