Search - 屯门 安南都护府

Visser J noted (at para. 19) that “based on … Rizek, [2013 TCC 273] it is necessary to determine whether the dominant characteristic of the amount received by Mr. ... Russell through its accounts payable department, not through its payroll department, as it does not consider award recipients to be employees. … In contrast [to Rizek], Mr. ...

The Queen, 2016 TCC 172, aff'd 2018 FCA 124-- summary under Subsection 169(2.1) Summary Under Tax Topics- Income Tax Act- Section 169- Subsection 169(2.1) raising general question of deductibility of fees and listing s. 20(1)(e) did not satisfy s. 165(1.11) In its Notice of Objection, the taxpayer (a large corporation) raised the issue as to whether expenses incurred by it in connection with a hostile bid “were deductible in the computation of the income of Alcan for the period” and listed various paragraphs of s. 20(1) including s. 20(1)(e), but without otherwise advancing any argument that the expenses were deductible under s. 20(1)(e) – which it did not do until it provided written arguments after the completion of the Tax Court hearing. ... The Appellant never advised the Respondent that it would raise this issue. … Furthermore, the Appellant did not raise this argument during the hearing. ...

. … If in any year unfavourable weather conditions or pests adversely affect the grapes grown in the vineyard, it will directly affect the amount and type of wine that may be produced and hence the profit is directly dependent upon the grape growing activities. The winemaking is so directly tied to the activities in the vineyard that the Appellant cannot go to outside parties to purchase grapes because it produces "estate bottled wine". … It is in the vineyard where most of the employees are hired, where most of the equipment is required and used, where the labour expenses are the highest, and where the majority of the acreage is used. ...

The Queen, 2017 TCC 46 (Informal Procedure), rev'd in part 2018 FCA 110-- summary under Retiring Allowance Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Retiring Allowance s. 96(1.1) allocation of income from an accounting firm was business income rather than a retiring allowance The taxpayer, who retired as a partner of Deloitte & Touche LLP in 2007, received a share of the partnership income in his 2008 taxation year pursuant to ITA s. 96(1.1) of the ITA as a retirement allowance and that consequently, it was exempt from Canada Pension Plan contributions. In finding that this amount was not a retiring allowance as defined in ITA s. 248(1) and, therefore, not excluded from being subject to CPP contributions, Campbell J stated (at para 12): Since this definition [of retiring allowance] specifically references retirement from an office or employment, the Appellant’s income cannot be a retiring allowance. … Since this income falls into the category of business or professional income pursuant to subsection 96(1.1) of the ITA, the Minister was correct in including it in the calculation of his self-employed earnings for the purposes of sections 13 and 14 of the CPP. ...

. … In addition, the appliance and services were provided for and purchased together under a single contract for a single consideration. ... On this basis, she found (at para 35): … The supply of orthodontic treatments were dental services, consisting of a supply of consultative, diagnostic, treatment or other health care services rendered by a medical practitioner to patients and as such are exempt supplies within the parameters of section 5 of Schedule V, Part II. ...

(b), stating (at para 44): …[I]f I had concluded that the Appellant provided multiple supplies, then … the supply of the orthodontic appliance would be zero-rated pursuant to section 11.1 of Schedule VI, Part II of the Act. … [T]he Act has set out the scheme for an orthodontic appliance entirely separate and apart from the provisions that apply to a prosthesis. ...

Hants-Kings Business Development Centre Ltd, 2004 NSSC 114 … the Court found (at paragraph 17) that the relation-back theory applied and that the vendor held the land in trust for the purchaser from the date of the agreement: “In other words, while the trust relationship between vendor and purchaser may be dubious before closing, once the agreement is completed the trust relationship is solidified retroactively. …’”. ...

In finding that the registrant was not entitled to input tax credits for HST incurred in 2014 on legal fees, Favreau J stated (at paras 28, 30): … I do not see …the link between the legal fees incurred to defend the Appellant’s reputation and the earning ability of his swimming school and the commercial activities per se carried out in 2014 by the swimming school. ... After citing Haggart and Doiron, he then concluded (at para 33): … The Appellant did not meet his burden to demonstrate that a direct and clear connection existed between the charges that were laid against the Appellant and the activities he engaged in for the purpose of earning income. ...

The taxpayer argued that this meant that the contemporaneous assessment of him under s. 56(1)(a)(i) for having purportedly transferred the commuted value of his (OMERS) pension plan to the New Plan was ill-founded at the time – and that CRA’s subsequent issuance (well beyond the normal reassessment period) of a further retroactive deregistration of the New Plan represented a new basis for reassessment was not permitted by s. 152(9). ... In rejecting this argument, Graham J stated (at para. 22): The basis for reassessment is and always has been that the commuted value of the OMERS pension was transferred to a non-registered pension plan. … [D]ue to the retroactive nature of the revocation, the facts underlying that basis of reassessment were always present. ...

., a steward) must pay a portion of the Appellant’s cost of developing, implementing and operating a waste diversion program …. ... Once a person is found to have, under the MHS Waste Program Agreement, the required commercial connection with the MHS Waste, the person is deemed to be an MHSW Steward. … [O]nce the person becomes an MHSW Steward that person is required to pay the costs of collecting and recycling the designated waste. ...