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

. … Mr. Scotti was fully aware of the benefits he would derive from the purchase of a $5 million universal life insurance policy whose insurance premiums would be fully paid, for two years, by means of the amounts paid by Mr. ... Scotti, who, by his own admission, had no need for insurance at the time …. ...

. … Mr. Scotti was fully aware of the benefits he would derive from the purchase of a $5 million universal life insurance policy whose insurance premiums would be fully paid, for two years, by means of the amounts paid by Mr. ... Scotti, who, by his own admission, had no need for insurance at the time …. ...

She stated (at paras. 72-75), TaxInterpretations translation: … Mr. Scotti knew, or ought to have known, that he was participating, without any financial contribution on his part, in a scheme which would provide him and Mr. ... R. [2008-4063 (IP)G] …. In addition to all of this, Mr. Scotti was able to rely, on a daily basis, on the independent support and advice of the accounting firm he employs for his business, as well as the comptrollers who work for each of his 14 automobile dealerships. ...

Article 2 of the Sixth Directive provided: The following shall be subject to [VAT]: the supply of goods or services effected for consideration within the territory of the country by a taxable person acting as such … “Supply of services” was defined as “any transaction which does not constitute a supply of goods….” ... That is the case if there is a direct link between the service supplied and the consideration received …. 22 In the present case, it appears from the documents before the Court that the secondment was carried out on the basis of a legal relationship of a contractual nature between Avir and San Domenico Vetraria. 23 Furthermore, it appears that, in the context of that legal relationship, there was reciprocal performance, namely the secondment of a director from Avir to San Domenico Vetraria, on the one hand, and the payment by San Domenico Vetraria to Avir of the amounts invoiced to it, on the other. 24 The Commission disputes, however, the existence of a direct link between those two services, arguing that, in the absence of a requirement for remuneration higher than the costs borne by Avir, the secondment at issue in the main proceedings did not take place with the aim of receiving consideration. 25 That argument cannot be accepted. ...

However, it was precluded by statute from going back more than three years with its refund claims – but there was no such time limitation where a repayment of VAT was claimed based on there being “a decrease in consideration for a supply.” Before rejecting the taxpayer’s argument that its change in calculating the consideration for its supplies involved a “decrease in consideration,” so that it could go back more than three years, Lord Legatt stated (at para. 30) that it was “clear that there can be only one correct method of calculating the taxable element of fees charged to customers for playing cash bingo and … this was the session by session method and not the game by game method.” ...

Whether it was denied input tax refunds under the Quebec Sales Tax Act for the QST on its electricity purchases turned on whether it used the electricity “to produce movable property … intended for sale” within the meaning of s. 17(aa) of the Quebec Retail Sales Tax Act (“RSTA”) The Court of Quebec had followed C.R.I. ... In my view, this relief conferred a benefit on the Appellant and … constituted valuable consideration that may be characterized as "any other consideration" within the meaning of section 2(9) of the RSTA. ...

. … The fact that the agent and the principal are related companies does not change this principle. This was the case in Stubart …. As the trial judge concluded, we are dealing with clear contracts and uncontradicted evidence that confirm that the designation of the transactions as services agreements does reflect their true legal effects. ...

Gagné objected on the basis inter alia that he had ceased being a director for more than two years before such reassessment, and a few days before the trial of the appeal of his estate (following his death) from such reassessment, its notice of appeal was amended to allege inter alia that Gagné had never been a director (given that the proper corporate procedures had not been followed for his appointment, including his consenting to such appointment. and there being an absence of any resolution appointing him) – an argument that Gagné. ... Third persons may submit any proof to refute the information contained in a declaration …. and noted that the ARQ had been entitled to rely on the rebuttable presumption arising under s. 62. ...

In this regard, Gagnon J first noted (at para. 62, TaxInterpretations translation): [I]f one party is enriched and the other impoverished by the same amount, it will be possible to conclude that the party who became richer did not offer equivalent consideration …. In finding that that was the situation here, he indicated that: “the trustee's distributions had no impact on the rights of a beneficiary of the Trust who had or had not received a distribution” (para. 65); and although the taxpayer “had a right under the Trust to be considered by the trustee for any distribution on the same basis as the other beneficiaries … there is no reason to believe that anyone would have paid even a very small amount for [this right]” (para. 67); In also rejecting the taxpayer’s submission that the deeming by s. 107(2) of proceeds for the distributed property equal to its cost amount constituted the receipt of consideration for s. 160(1)(e) purposes, Gagnon J stated (at para. 79) that “[w]hen there is a transfer of value between two patrimonies, there is a transfer within the meaning of subsection 160(1)” and it was “hardly conceivable that the tax treatment of a transaction could interact with the notion of transfer contemplated by Parliament for the purposes of subsection 160(1)” (para. 80). ...

.)-- summary under Paid-Up Capital Summary Under Tax Topics- Income Tax Act- Section 89- Subsection 89(1)- Paid-Up Capital stated capital increase equal to principal of converted debt With respect to s. 23 of the Ontario Business Corporations Act … the effect of the conversion [of] a debt security into shares releases the corporation from liability for the principal amount of the debt security and that constitutes the consideration for the issuance of the shares. ...