Search - 哈尔滨到北京 公里数

James Richardson & Sons, Ltd. v. MNR, 82 DTC 6204, [1982] CTC 239 (FCA), rev'd supra.-- summary under Paragraph 221(1)(f) Summary Under Tax Topics- Income Tax Act- Section 221- Subsection 221(1)- Paragraph 221(1)(f) A s. 231(3) demand for information that was signed by the "Director-Taxation Winnipeg District Office", was held to be valid in light of Regulation 900(2)(b), which provides that such an official may exercise the authority of the Minister under s. 231(3). ...

B & J Music Ltd., 83 DTC 5074, [1983] CTC 50 (FCA)-- summary under Subparagraph 125(6)(b)(ii) [repealed] Summary Under Tax Topics- Income Tax Act- Section 125- Subparagraph 125(6)(b)(ii) [repealed] Since the cumulative deduction account is stated to include "the corporation's taxable income" rather than "the corporation's taxable income while a Canadian-controlled private corporation", it includes taxable income earned by a corporation prior to becoming a Canadian-controlled private corporation. ...

Coopers & Lybrand Ltd., 80 DTC 6281, [1980] CTC 367 (FCA)-- summary under Paragraph 153(1)(a) Summary Under Tax Topics- Income Tax Act- Section 153- Subsection 153(1)- Paragraph 153(1)(a) payroll not paid by receiver as agent of debtor The payment by a privately-appointed receiver-manager of the unpaid wages of the employees of the debtor company (1) was the payment of "salary or wages" (as opposed to "gratuitous benefactions made in order to earn and preserve the good-will of the persons who had been employees of" the debtor company, as was contended by the receiver-manager) and (2) was made by the receiver-manager on its own decision, and not by the debtor company (notwithstanding that the debenture stated that the "receiver shall for all purposes be deemed to be the agent of the Company".) ...

Coopers & Lybrand Ltd., 80 DTC 6281, [1980] CTC 367 (FCA)-- summary under Salary or Wages Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Salary or Wages receiver's payment of unpaid wages was of "salary or wages" A privately-appointed receiver-manager, who paid the unpaid wages of the employees of the debtor company, argued that those amounts "were not wages but were gratuitous benefactions made in order to earn and preserve the good-will" of those persons. ...

Addison & Leyen Ltd. v. Canada, 2006 DTC 6248, 2006 FCA 107-- summary under Perpetual Obligations Summary Under Tax Topics- Statutory Interpretation- Perpetual Obligations Sharlow J.A. stated (at p. 6260) that "it requires clear and explicit statutory language to deprive... a person of recourse to the minimal protection afforded by the right to seek judicial review of the exercise of the Minister's discretion" after expressing "considerable discomfort with the notion of a statutory obligation that may exist in perpetuity, subject only to the discretion of the Minister", which was the case with respect to assessments under s. 160 of the Act. ...

Point Grey Golf & Country Club v. Canada, 2000 DTC 6217 (FCA)-- summary under Subsection 149(5) Summary Under Tax Topics- Income Tax Act- Section 149- Subsection 149(5) A golf club that qualified as a non-profit organization under s. 149(1)(l) was operating at a slight loss before it raised $4.2 million to help fund a building expansion. ...

James Richardson & Sons, Ltd. v. MNR, 82 DTC 6204, [1982] CTC 239 (FCA), rev'd supra.-- summary under Section 231.2 Summary Under Tax Topics- Income Tax Act- Section 231.2 Since "the raising of money by taxation necessarily involves what is related to the administration and enforcement of the taxation legislation", S.231(3) is intra vires Parliament. ...

Fast & Sons Distributors, 86 DTC 6106, [1986] 1 CTC 299 (FCA)-- summary under Paragraph 256(1)(e) Summary Under Tax Topics- Income Tax Act- Section 256- Subsection 256(1)- Paragraph 256(1)(e) William Fast and his wife each owned 50% of the shares of one corporation ("Willmar"), and William Fast and his 4 siblings each owned 20% of the shares of the taxpayer. ...

Newfoundland Light & Power Co. Ltd. v. The Queen, 90 DTC 6166, [1990] 1 CTC 229 (FCA)-- summary under Timing Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Timing liability re holdback amounts not yet ascertained In computing the amount of maintenance expenses which were deducted by it, the taxpayer included holdbacks which were not payable by it to the contractors until the work had been accepted by the engineer through a certificate. ...

Coopers & Lybrand Ltd., Trustee of Hawboldt Hydraulics (Canada) Inc., 94 DTC 6541, [1994] 2 CTC 336 (FCA)-- summary under Hansard, explanatory notes, etc. ...