Search - 司法拍卖网 人民法院

15 November 2015- 10:17pm Cartier House Care Centre – Tax Court of Canada finds that the GST incidental supply rule did not apply where the allocation of consideration among the components was apparent Email this Content Paris J rejected CRA arguments that an independent contractor, who provided personal care services to a B.C. for-profit residential care home, including assistance with bathing, dressing, grooming, feeding, and incontinence management, was not thereby providing a (GST-exempt) "homemaker service," which was defined to mean "a household or personal service, such as cleaning, laundering, meal preparation and child care, that is rendered to an individual who, due to age, infirmity or disability, requires assistance. ... II, s. 1 – home care service, Sched. V, Pt. II, s. 13, s. 138, Public Service Body Rebate (GST/HST) Regulations, s. 2 – government funding, Statutory Interpretation – Interpretation/Definition Provisions and Statutory Interpretation – Noscitur a Sociis. ...

4 May 2021- 11:09pm Blue Bridge – Federal Court of Appeal finds that CRA was not responsible for analyzing whether information requested by France could be used contrary to the French Treaty Email this Content Art. 26(1) of the Canada-France Convention provides for exchanges of “such information as is foreseeably relevant … to the administration or enforcement of the domestic laws concerning taxes of every kind … imposed on behalf of the Contracting States, insofar as the taxation thereunder is not contrary to the Convention.” ... She stated: The judge rightly concluded that a requirement for thorough research and analysis of the facts and the law of the requesting State would impede the proper and effective operation of the Convention’s provisions …. ... Canada (National Revenue), 2021 CAF 62 under Treaties – Income Tax Conventions – Art. 27. ...

5 February 2024- 10:58pm Serres Toundra – Court of Quebec finds that a greenhouse operation is farming, not manufacturing or processing Email this Content The Quebec manufacturing and processing credits claimed by Serres Toundra in connection with equipment acquired for use by it in its greenhouse cucumber-growing operation turned on whether such equipment was Class 29 property. ... In finding that the greenhouse operation was farming, so that the exclusion applied, Vaillant JCQ stated: Greenhouse cucumber growing at Serres Toundra requires the same elements as those needed for cultivation in home gardens or farmers' fields: soil, water, light, heat and fertilizers. … [The] food-grade mineral fibre substrate [used] instead of soil … plays the same role as soil …. ... Agence du revenu du Québec, 2023 QCCQ 10441 under s. 248(1) – farming. ...

7 March 2021- 11:10pm Engineering Analysis Centre – Supreme Court of India finds that consideration for software paid by Indian resellers was not royalties for Canadian (and other) Treaty purposes Email this Content The OECD Commentary on the royalty article (Art. 12) states i nter alia that “where a distributor makes payments to acquire and distribute software copies (without the right to reproduce the software),” such payments generally “would be dealt with as business profits in accordance with Article 7” rather than as royalties under Art. 12 – and that this would be so “regardless of whether the copies being distributed are delivered on tangible media or are distributed electronically (without the distributor having the right to reproduce the software).” ... The Commissioner of Income Tax & Anr., Civil Appeal Nos. 8733-8734 of 2018, 2 March 2021(Supreme Court of India) under Treaties – Income Tax Conventions – Art. 12. ...

14 December 2023- 11:29pm Husky Energy – Tax Court of Canada finds that a securities loan between residents of two Treaty countries eliminated access to Treaty benefits on the dividend payments Email this Content Before a Canadian public corporation (“Husky”) paid a dividend on its shares, two significant shareholders of Husky resident in Barbados (the “Barbcos”) transferred their shares under securities lending agreements to companies resident in Luxembourg with which they did not deal at arm’s length (the “Luxcos”). ... The King, 2023 TCC 167 under s. 212(2), Treaties – Income Tax Conventions – Art. 10, s. 245(1) – tax benefit, s. 245(4). ...