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FCA (summary)

Kufsky v. Canada, 2022 FCA 66 -- summary under Illegality

Webb JA found that the taxpayer was estopped from now arguing that the amounts that she had treated as dividends in fact were not dividends (so that s. 160 did not apply to their payment)- because the appropriate procedures for the declaration and payment of the amounts as dividends were not followed and because s. 38(3) of the OBCA prohibited the payment of a dividend by an insolvent corporation on the basis of the application of the principle that: [A] taxpayer who has benefited from having an amount included in his or her income as a dividend in a particular taxation year (and who has not objected to the assessment of tax based on having received this dividend) is estopped from claiming in any subsequent appeal related to the application of section 160 of the Act, that the previous filing position was wrong. ...
FCA (summary)

Canada v. Dow Chemical Canada ULC, 2022 FCA 70, leave granted 23 February 2023 -- summary under Section 18.5

Since section 18.5 of the Federal Courts Act only excludes the Federal Court from reviewing a decision when another Act expressly provides a right of appeal, this determination would lead to the finding that section 18.5 is not a bar to the Federal Court judicially reviewing this decision of the Minister. ...
FCA (summary)

Canada v. Bowker, 2023 FCA 133 -- summary under Subsection 152(1)

Bowker, 2023 FCA 133 under s. 162(7)(b), s. 220(3.1), Statutory interpretation- noscitur a sociis, General concepts judicial comity and Rule 147(3)(d). ...
FCA (summary)

Ghermezian v. Minister of National Revenue, 2023 FCA 183 -- summary under Subsection 231.1(1)

. The doctrine of paramountcy, as argued by the appellants, cannot be engaged in the absence of conflict between the two provisions. ...
FCA (summary)

Potash Corporation of Saskatchewan Inc. v. Canada, 2024 FCA 35 -- summary under Income-Producing Purpose

C.R. 1, should accordingly read: if there is an expenditure which would be made in any case, from which [income] may accrue, the expenditure may be deducted; but an expenditure which will not be incurred unless there is [income] is not an expenditure in order to earn [income]. ...
FCA (summary)

Magren Holdings Ltd v. Canada, 2024 FCA 202 -- summary under Ownership

. Where a trust transfers property, it is a disposition. This is true even if the transfer is to a beneficiary or another trust with identical beneficiaries: subparagraphs (e)(i) to (iii) of the definition of disposition in s. 248(1). ...
FCA (summary)

Enns v. Canada, 2025 FCA 14 -- summary under Paragraph 251(6)(b)

Furthermore, since in light of s. 251(6)(b) “a marriage ends on the death of one of the individuals [t]o have the same rules apply to individuals in a common-law partnership, that relationship would also have to cease upon the death of one of the partners” (para. 44). ...
FCA (summary)

Manrell v. Canada, 2003 DTC 5225, 2003 FCA 128 -- summary under Disposition

. She further found that the phrase "a right of any kind whatever" did not expand the ordinary meaning of "property" to include a non-exclusive, commonly held right to carry on a business, such as that held by the taxpayer. ...
FCA (summary)

Canada v. Landrus, 2009 DTC 5085 [at at 5840], 2009 FCA 113 -- summary under Subsection 245(4)

(Noël, J.A. also noted (at para. 69) that the " the same terminal loss would have been realized if the limited partners, rather than proceeding with the transactions in issue, had simply dissolved the partnership and distributed the partnership assets to the partners. ...
FCA (summary)

AgraCity Ltd v. Canada, 2016 DTC 5006 [at 6525], 2015 FCA 288 -- summary under Subsection 247(2)

. Because each taxpayer is assessed (or reassessed) separately, this can result in inconsistent assessments (Peterson v. ...

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