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

Coincidence of the identity of the sole director, the sole shareholder and the person by whom services are provided does not mean that the corporate decision to enter into a service contract and the actual formation of the contract can take place wholly within the individual’s head and be revealed, if at all, only when it suits him or her to reveal it. and that: The question … is whether the conduct of the parties viewed in the light of the surrounding circumstances shows a tacit understanding or agreement. ...

Tremblay case, Bédard J found that house-repair invoices, that did not give the house address or describe the precise nature of the work performed (and that were rendered in the name of entities that did not remit the GST), failed to satisfy the requirements of s. 3 of the Input Tax Credit Information (GST/HST) Regulations, so that the appellant’s related input tax credit claims were properly denied – and also found (at para. 25) that “the appellant did not truly acquire the supplies for which it claimed ITCs.” ...

In this case, the evidence indicated that, during a relatively short period of time, the appellant was duped by his partners and he was unaware that the corporation was having financial difficulties …. ...

In May 2008, the taxpayer arranged for the ½ co-ownership interests to be transferred to her. ...

The [definition] … by no means speaks to specifically allowing different financial year-ends for Quebec purposes. ...

In finding that Delia would be liable under an assessment made of him for the above amount plus interest under the Quebec equivalent of ITA s. 227.1 (s. 24.0.1 of the Tax Administration Act) but for the due diligence defence (under s. 24.0.2), Cameron JCQ found that Delia had taken reasonable steps “in establishing and maintaining a reliable accounting system” (para. 122), that the allegedly erroneous entry only “accounted for around 2.4% of the total gross QST … generated annually on sales” (para. 123) and (at para. 125): …[T]he inability of those at Motostar to substantiate with precision the entry does not in any way establish a lack of diligence, care or skill on the part of the director who had entrusted the accounting and the handling of the tax returns to them. ...

Agence du revenu du Québec, 2018 QCCQ 9487-- summary under Subsection 152(1) Summary Under Tax Topics- Income Tax Act- Section 152- Subsection 152(1) dissolved corporation could not be assessed for QST assessed pursuant to an audit that commenced after its dissolution The ARQ commenced a QST audit of a corporation (Motostar) after its voluntary dissolution by its sole individual shareholder (Delia) and assessed Motostar for some unremitted QST – and then assessed Delia for the same amount under the Quebec equivalent of ETA s. 323(1) (and ITA s. 227.1(1).) ...

The relevant part of the Quebec Taxation Act definition of “child” (which was essentially the same as ITA s. 252(1)(b)) referred to: a person who is wholly dependent on the taxpayer for support and of whom the taxpayer has, or immediately before such person attained the age of 19 years did have, in law or in fact, the custody and control In finding that this test of “custody and control … in law or in fact” was satisfied (so that the credits were earned), Massol JCQ stated (at para. 34, TaxInterpretations translation): The evidence establishes that in 2011 and 2012, V was wholly dependent on Richard Therrien and that he had custody and control of her in fact. ...

The overriding concern is to determine “the intent of the parties and the scope of their understanding” … To do so, a decision-maker must read the contract as a whole, giving the words used their ordinary and grammatical meaning, consistent with the surrounding circumstances known to the parties at the time of formation of the contract. ...

. … Where political issues overtake a promise or undertaking given by government, and where contemporary considerations impel a different course, provided a bona fide decision is taken on genuine policy grounds not to adhere to the original undertaking, it will be difficult for a person who holds a legitimate expectation to enforce compliance with it. ...