Search - 德国民法典第1993条

MNR, 93 DTC 821, [1993] 1 CTC 2506, [1993] 1 CTC 2261, [1993] DTC 809 (TCC)-- summary under Personal Services Business Summary Under Tax Topics- Income Tax Act- Section 125- Subsection 125(7)- Personal Services Business A business of providing construction cost appraisal services, which the taxpayer provided to a corporation through the services of its president and principal shareholder, represented a personal services business, given that such individual might reasonably be regarded as an employee of the recipient of the services. ...

., 93 DTC 5137, [1993] 2 SCR 53, [1993] 1 CTC 301-- summary under Subsection 231.3(1) Summary Under Tax Topics- Income Tax Act- Section 231.3- Subsection 231.3(1) No appeal could be mounted against an order made under s. 231.3(1) by resort to provincial procedures for appeals. ...

Canada, 93 DTC 5018, [1993] 1 SCR 416, [1993] 1 CTC 111-- summary under Section 8 Summary Under Tax Topics- Other Legislation/Constitution- Charter (Constitution Act, 1982)- Section 8 invalid removal of judicial discretion Because s. 231.3 removed the residual discretion of the issuing judge to refuse to issue a search warrant in the proper circumstances, notwithstanding that the statutory criteria for its issuance had been met, it violated s. 8 of the Charter and, therefore, was of no force or effect, and search warrants issued and executed pursuant to it were invalid. ...

Canada, 93 DTC 5018, [1993] 1 SCR 416, [1993] 1 CTC 111-- summary under Section 11 Summary Under Tax Topics- Statutory Interpretation- Interpretation Act- Section 11 In finding that the word "shall" in s. 231.3(3) was imperative, Sopinka J. stated (p. 5026): "As this Court said in Re Manitoba Language Rights, [1985] 1 S.C.R. 721, at p. 737, the presumption that the word 'shall' is intended to be mandatory should be followed unless: 'such an interpretation of the word 'shall' would be utterly inconsistent with the context in which it has been used and would render the sections irrational or meaningless.'" Words and Phrases shall ...

Canada, 93 DTC 5018, [1993] 1 SCR 416, [1993] 1 CTC 111-- summary under Subsection 231.3(3) Summary Under Tax Topics- Income Tax Act- Section 231.3- Subsection 231.3(3) Because s. 231.3 removed the residual discretion of the issuing judge to refuse to issue a search warrant in the proper circumstances, notwithstanding that the statutory criteria for its issuance had been met, it violated s. 8 of the Charter and, therefore, was of no force or effect, and search warrants issued and executed pursuant to it were invalid. ...

Slattery, 93 DTC 5443, [1993] 3 SCR 430, [1993] 2 CTC 243-- summary under Subsection 241(3) Summary Under Tax Topics- Income Tax Act- Section 241- Subsection 241(3) proceedings by trustee in bankruptcy that would help CRA recover a preferred claim "related to" ITA enforcement A trustee in bankruptcy of a taxpayer was permitted to introduce testimony of two Revenue Canada officials in proceedings instituted in the New Brunswick Court of Queen's Bench for a declaration that certain assets registered in the name of the taxpayer's wife were held in trust for the taxpayer's estate. ...

Canada, 93 DTC 5507, [1993] 4 S.C.R. 285, [1993] 2 CTC 306-- summary under Timing Summary Under Tax Topics- Income Tax Act- Section 9- Timing realization basis The taxpayer, who was the general partner of a firm of commodity brokers, entered into spread positions in gold futures contracts, and in the same taxation year closed out the losing legs on his spread positions (while entering into further contracts to maintain his hedged position) but deferred closing out the remaining contracts until the subsequent taxation year. ...

Re Lehndorff General Partner Ltd. (1993), 9 BLR (2d) 275, 17 C.B.R. (3d) 24, [1993] O.J. ...