Search - 德国民法典第1993条

Burnet, Duckworth & Palmer, [1993] WWR 374, 8 BLR (2d) 280 (Alta. ...

The Queen, 93 DTC 552, [1993] 2 CTC 2330 (TCC)-- summary under Subsection 160(1) Summary Under Tax Topics- Income Tax Act- Section 160- Subsection 160(1) It was found that the taxpayer had a 50% interest in property transferred to her by her husband on the basis of there being either a resulting trust or constructive trust in relation to such property. ...

The Queen, 93 DTC 5412, [1993] 2 CTC 173 (FCTD)-- summary under Paragraph 8(1)(b) Summary Under Tax Topics- Income Tax Act- Section 8- Subsection 8(1)- Paragraph 8(1)(b) Legal expenses (but not interest thereon) paid by a dismissed member of the Alberta Union of Public Employees in connection with a grievance before an arbitration board resulting in his reinstatement were deductible. ...

The Queen, 95 DTC 311, [1993] 2 CTC 3125 (TCC)-- summary under Subsection 80(1) Summary Under Tax Topics- Income Tax Act- Section 80- Subsection 80(1) promissory note enforceable A promissory note that the taxpayer had given as consideration for a limited partnership interest acquired by him was found to be a legally enforceable claim of the banks to which it had been assigned. ...

Devor, 93 DTC 5098, [1993] 1 CTC 142 (FCA)-- summary under Section 18 Summary Under Tax Topics- Other Legislation/Constitution- Federal- Federal Courts Act- Section 18 The Federal Court had no jurisdiction to declare that waivers, which allegedly had been extracted from the taxpayer under compulsion and duress, were void. ...

Sinclair, 93 DTC 5239, [1993] 2 CTC 70 (FCTD)-- summary under Retirement Savings Plan Summary Under Tax Topics- Income Tax Act- Section 146- Subsection 146(1)- Retirement Savings Plan The RRSP of the taxpayer was found to be subject to execution pursuant to s. 7(1) of the Executions Act (Manitoba). ...

MNR, 94 DTC 1603, [1993] 2 CTC 3009 (TCC)-- summary under Start-Up and Liquidation Costs Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Start-Up and Liquidation Costs Expenses claimed by the taxpayer as soft costs in respect of condominium investments were found to have been incurred prior to the date of acquisition of the condominiums (notwithstanding that they were paid as "adjustments" at the time of closing), with the result that they were non-deductible to the taxpayers. ...

The Queen, 93 DTC 995, [1993] 2 CTC 2247 (TCC), aff'd 96 DTC 6544 (FCA)-- summary under Income-Producing Purpose Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Income-Producing Purpose A debt to the taxpayer from a non-resident corporation, which arose because of the taxpayer's inadvertent failure to withhold from interest payments made to the non-resident and which the taxpayer was unable to collect, was not deductible and did not relate to a deductible expenditure. ...

The Queen, 93 DTC 5058, [1993] 1 CTC 99 (FCTD)-- summary under Subsection 194(4.2) Summary Under Tax Topics- Income Tax Act- Section 194- Subsection 194(4.2) The requirements of s. 194(4.2)(b) were met given that the steps that had been taken by April 10, 1984 "were meaningful, significant and advanced", including an identified research and development project on which money already had been spent, a budget, and discussions with a third-party financier, evidenced in writing, with a request that the project be funded by way of an SRTC issue. ...

MNR, 93 DTC 451, [1993] 1 CTC 2710 (TCC)-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development A supposed research project which folded after the initial phases of work and therefore consisted only of routine data collection and research in the educational area did not qualify as scientific research described in Regulation 2900. ...