Search - 司法拍卖网 人民法院

A court should give significant consideration to amendments which further the ability of the trial court to determine the questions in controversy …. ...

In the case of a lease, there can be no assignment of the lease to the limited partnership – it must be assigned to the general partner. ...

Owen J rejected the CIBC position- that such loss was deemed by s. 39(2) to be a capital loss from foreign currency and therefore was excluded from the application of the s. 40(3.6) stop-loss rule, which applied only if the loss were viewed as having arisen from the disposition of the subsidiary’s shares – indicating that this position was inconsistent with a statement in the BMO case that: “[t]he gain or loss arising as a result of a disposition of a particular property was (and still is) determined under subsection 40(1)” before any application of s. 39(2). ...

In finding that it was an EBP, he cited (at para. 29) Oldman for the proposition that “[o]rdinarily … an Act of Parliament must prevail over inconsistent or conflicting subordinate legislation,” and then stated (at para. 30): In this case, it is not possible to reconcile the two provisions as they apply to the D2L Employee Trust. ...

In rejecting their submission (at para. 8) “that 201 was merely a conduit for their money” so that (similarly to Borys) 201 had received the funds from them on behalf of Dandy, Graham J drew an adverse inference from their failure to call a key witness, and noted (at para. 10) and that, during the audit “the Appellants reiterated that their loans had been made to 201” and it” was only when their claims were denied that the Appellants first raised the idea that they had actually lent money to Dandy or Indiva [the other small business corporation]” (para. 12) Graham J concluded (at para. 30): … Had they structured their affairs differently, they may have been successful in claiming ABILs, but in tax law form matters. ...

The judge found that the affidavit contained no express statement to that effect nor did it implicitly establish that requirement …. ...

The reliability criteria is satisfied only if the contents of the document sought to be admitted into evidence are trustworthy by reason of the way the document came into existence and the circumstances allow the judge to assess its reliability …. ...

As Justice Rand wrote, “[t]he capital machinery within and by means of which the business earning the income is carried on is distinct from that business itself” (Tip Top Tailors …). ...

The Queen, 2022 TCC 13-- summary under Subsection 104(6) Summary Under Tax Topics- Income Tax Act- 101-110- Section 104- Subsection 104(6) s. 104(6) permitted the deduction of an amount initially treated as a capital distribution An estate engaged in accelerated pipeline transactions in which it transferred shares (stepped up under s. 70(5)) of a portfolio company (“Holdco”) to a Newco in consideration for a note, with Holdco being wound up into Newco a day later – and with the note being repaid by Newco to the estate about three weeks later. ...

(r.4) and (r.5), and further stated (at para. 67): The judgment … rendered [in the 2009 Decision] now hangs by a thread because of the new financial services definition. ...