Search - 哈尔滨到北京 公里数

24 April 2017- 11:28pm Biles Estate – Federal Court accepts that an alleged settlement agreement had an implied condition that the subject property’s legal ownership be confirmed Email this Content Phelan J accepted a CRA submission that an alleged settlement agreement with the taxpayer was subject to an implied condition that the ownership of the property in question be confirmed to be consistent with the proposed reassessment. ...

12 May 2017- 1:13am Melman – Federal Court of Appeal confirms a finding of gross negligence for failure of an executive to review a tax return with an unexpectedly low amount payable Email this Content An executive with financial acumen received a $15M dividend, deposited the estimated tax thereon of $4.7M to mature on the filing due date, did not review his return (which omitted the dividend) before signing and filing it, and promptly redeployed the $4.7M. ...

21 May 2017- 10:45pm Ferlaino – Federal Court of Appeal confirms that the exercise price of employee stock options should be translated at the exercise-date spot rate Email this Content The former Director of Taxes at a large Canadian corporation argued unsuccessfully that the computation of his s. 7(1)(a) benefits on exercising options on the shares of the listed U.S. parent should depart from the norm by translating his exercise price using the much higher exchange rate at the time of option grant, rather than the rate (of around par) at the time of exercise. ...

22 May 2017- 5:46pm Gagné – Quebec Court of Appeal finds that a promoter could be convicted of evading taxes of others Email this Content The taxpayer promoted a scheme, that purportedly permitted RRSP annuitants to extract funds from their RRSPs, that clearly did not work, and pocketed a share of the extracted funds. ...

28 August 2017- 12:42am Radelet – Tax Court of Canada finds that the threat of a gross negligence penalty imposition was not “duress” vitiating a waiver Email this Content In addition to rejecting the (self-represented) taxpayer’s largely unsupported allegations that he had lacked mental capacity when he executed a waiver (extending the normal reassessment period so that CRA could await his submissions respecting what it considered to be an unreported capital gain of $445,551 and a questionable business loss of $400,000), Bocock J also rejected the taxpayer’s submission that the waiver had been executed under the “duress” of a threat of a gross negligence penalty- which was not untoward in the context of an unreported capital gain. ...

18 September 2017- 11:20pm SCDA (2005) – Federal Court of Appeal finds that s. 138(11.3) does not generate a basis bump in the 1st year a Canadian insurer carries on business in another country Email this Content Webb JA affirmed the interpretation below by Pizzitelli J of s. 138(11.3): there is no deemed disposition under s. 138(11.3) in the first year a Canadian insurer carries on business in another country, so that the taxpayer (Standard Life) did not enjoy a tax-free basis bump of $1.2B. ...

4 October 2017- 12:56am Wynter – Federal Court of Appeal defines “wilful blindness” as deliberate ignorance Email this Content In the context of a routine gross negligence case, Rennie JA stated: [R]equiring an intention to cheat to establish wilful blindness [as contended by the taxpayer] is inconsistent with the well-established jurisprudence that wilful blindness pivots on a finding that the taxpayer deliberately chose not to make inquiries in order to avoid verifying that which might be such an inconvenient truth. ...

12 October 2017- 11:53pm ADT Canada – Quebec Court of Appeal holds that a home security monitoring service was not a supply of a “telecommunication service” Email this Content ADT Canada, which provided its security-monitoring services remotely and, thus, used significant telecommunication services, was found to be making a single supply of a security service to its customers rather than of a “telecommunication service,” which was defined in the Quebec Sales Tax Act (essentially with the same wording as in the ETA) as one would expect. ...

Gladu – B.C. Supreme Court finds that it lacks jurisdiction to declare that a vendor was a Canadian resident for s. 116 purposes Email this Content Two banks which had foreclosed on properties of non-resident debtors, petitioned the B.C. ...

7 January 2018- 5:58pm Lichtman – Tax Court of Canada finds that religious instructors at a Hebrew academy did not qualify for the clergy residence deduction Email this Content Campbell J found that ordained rabbis who taught Judaic studies curriculum to children attending the Vancouver Hebrew Academy were ineligible for the s. 8(1)(c) clergy residence deduction given that teaching (although a component of ministering) is not itself “ministering,” and the students at a school meeting the provincial educational standards were not a “congregation.” ...