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

. … Here we have a sale of mortgages of which the servicing is not only an integral part but is requisite as a matter of commercial exigency. ...

. … [A] few services to a few customers does not change the inherent nature of income from property. ...

The USA required unanimous approval by the board (with at least one of SGF's directors included) or of the shareholders for a wide range of matters – including of the capital and operating budgets and changes thereto, business plans or departures therefrom, the hiring or dismissal of various officers or payment of bonuses, any significant financing or security interest grant, and any entering into or changes in various significant contracts. ...

It was also irrelevant that the taxpayer did not object to the 2009 reassessment, because " Canadian Marconi is strong authority that an out-of-time reassessment is void absent an allegation of fraud or misrepresentation" (para. 62). ...

. … …[T]he letter…was an amendment to the estate's tax return and its effect was to amend the initial return. ...

EBI exercised the same daily control of the individuals' activities after the change as before (and subsequently, after the new arrangements were terminated) through detailed daily reporting, detailed monitoring by its foremen and strict controls on how its trucks (which were owned by EBI) were utilized and parked – as well as the individual corporations themselves being administered by EBI's accountants for a fixed fee and having the same address as EBI. ...

Before going on to find that s, 186(2) also applied so as to provide input tax credits for GST on the fees incurred by the appellant in connection with this listing, C Miller J found that s. 186(1) applied to deem the appellant to incur the fees for use in its commercial activities, stating (at paras. 16-17): The facts are quite clear – the listing services were acquired so that Stantec could complete its deal to own all the shares of the company resulting from the merger of Keith Companies and Stantec California. ...

Furthermore, such expert erred in treating retail sales by Infosource as a relevant comparable for valuing the licences here as they essentially had been acquired on a wholesale basis – so that the modest price paid to Infosource represented the licences' fair market value. ...

. … At the end of the day, however, it falls to Parliament to enact the law, the courts to interpret the law and the CRA to enforce the law…. ...

. … the Notes themselves are expressly to be governed by and interpreted and enforced in accordance with the laws of England…. ...