Search - 德国民法典第1993条

The Queen, 93 DTC 201, [1993] 1 CTC 2066 (TCC)-- summary under Subparagraph 8(1)(h)(ii) Summary Under Tax Topics- Income Tax Act- Section 8- Subsection 8(1)- Paragraph 8(1)(h)- Subparagraph 8(1)(h)(ii) The taxpayer was able to establish that an automobile was the most practical and most reasonable way for him to perform his duties as a "checker" for the Montreal Urban Transit Authority, with the result that he was entitled to deduct his automobile expenses. ...

The Queen, 93 DTC 438, [1993] 1 CTC 2284 (TCC)-- summary under Substance Summary Under Tax Topics- General Concepts- Substance Before rejecting a submission that the taxpayer should be regarded as having received options on behalf of another person notwithstanding the form of the documents, Bonner J. stated (p. 441): "Any conclusion as to the substance of a transaction must rest not on words chosen by the parties to describe the transaction or on some loose or imprecise view of what the transaction amounted to. ...

MNR, 93 DTC 603, [1993] 1 CTC 2634 (TCC)-- summary under Qualified Expenditure Summary Under Tax Topics- Income Tax Act- Section 127- Subsection 127(9)- Qualified Expenditure The Minister was unsuccessful in a submission that the qualified expenditures of the taxpayer should be reduced by the amount of income derived by it from the sale of experimental production. ...

The Queen, 93 DTC 5298, [1993] 2 CTC 178 (FCA)-- summary under Subsection 15(1) Summary Under Tax Topics- Other Legislation/Constitution- Charter (Constitution Act, 1982)- Subsection 15(1) The fact that s. 118(1) at the time provided a greater benefit to an unmarried couple with a child than to a married couple with a child could not be characterized as discrimination based on religion contrary to s. 15 of the Charter; nor did it interfere with either's religious belief or practice contrary to s. 2(a) of the Charter. ...

The Queen, 93 DTC 5298, [1993] 2 CTC 178 (FCA)-- summary under Paragraph 2(a) Summary Under Tax Topics- Other Legislation/Constitution- Charter (Constitution Act, 1982)- Paragraph 2(a) The fact that s. 118(1) at the time provided a greater benefit to an unmarried couple with a child than to a married couple with a child could not be characterized as discrimination based on religion contrary to s. 15 of the Charter; nor did it interfere with either's religious belief or practice contrary to s. 2(a) of the Charter. ...

The Queen, 95 DTC 272, [1993] 2 CTC 2916 (TCC)-- summary under Evidence Summary Under Tax Topics- General Concepts- Evidence Mogan TCJ. found on the authority of MNR v. ...

., [1993] GSTC 34 (NSSC T.D.)-- summary under Subsection 223(1) Summary Under Tax Topics- Excise Tax Act- Section 223- Subsection 223(1) The plaintiff was precluded from adding GST to the unit price that had won it a bid to work on a construction project given that the instructions provided to all tenderers stipulated that "federal and provincial taxes are to be included in the taxes quoted". ...

The Queen, 93 DTC 5365, [1993] 2 CTC 220 (FCTD)-- summary under Real Estate Summary Under Tax Topics- Income Tax Act- Section 9- Capital Gain vs. ...

Massey Ferguson Industries Ltd. (1993), 14 OR (3d) 528 (Ont Ct GD)-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission Given that a lease as signed did not reflect the terms agreed to in the letter of intent and that a change to the terms of a right of first refusal was never discussed with the party whom such change might adversely affect, this was found to be an appropriate case for rectification. ...

MNR, 92 DTC 2391, [1993] 1 CTC 2047 (TCC)-- summary under Paragraph 8(1)(c) Summary Under Tax Topics- Income Tax Act- Section 8- Subsection 8(1)- Paragraph 8(1)(c) A half-time staff associate at the Wesley United Church of Regina who was responsible for conducting Christian eduction including Sunday school, youth programs and attendances upon Sunday school teachers and who also assisted in worship was found to be a "regular minister". ...