Search - 德国民法典第1993条

Boger Estate, 93 DTC 5276, [1993] 2 CTC 81 (FCA)-- summary under Subsection 70(9) Summary Under Tax Topics- Income Tax Act- Section 70- Subsection 70(9) The will of the deceased taxpayer devised a life interest in some lands (the "home quarter") to his wife and the residue of his estate (including some additional lands) to his four children. 2 1/2 years after his death his wife obtained a court order pursuant to the Family Relief Act (Alberta) granting her the fee simple in the home quarter. ...

The Queen, 93 DTC 5351, [1993] 2 CTC 257 (FCA)-- summary under Subsection 56(2) Summary Under Tax Topics- Income Tax Act- Section 56- Subsection 56(2) benefit concurred in by taxpayer was not taxable under s. 56(2) as it was taxable to the recipient At a time that the taxpayer was an officer, director, and 49% shareholder of an incorporated Ford dealership ("Holiday 77"), Holiday 77 transferred a substantial portion of its business assets to a new corporation ("Holiday 80") whose shares were owned as to 20% by the taxpayer and as to the remaining 80% by Ford Motor Company of Canada. ...

Canada (Attorney General), 2006 DTC 6310, 2006 FCA 119-- summary under Res Judicata Summary Under Tax Topics- General Concepts- Res Judicata At a time when appeals for the taxpayer's 1991 and 1993 taxation years had been heard, the appeal for his 1993 taxation year had been dismissed by the Tax Court and the appeal for his 1991 year had been held in abeyance pending the result of the 1993 appeal and an appeal to the Federal Court of Appeal for judicial review of the dismissal of the appeal for his 1993 year had been launched, the taxpayer filed an amended 1993 return in which, for the first time, he sought to deduct previously unclaimed rental losses and carry them back to 1991. The Tax Court judge had been correct in finding that the taxpayer should have raised this issue of 1993 rental losses before the conclusion of the Tax Court appeals for 1991 and 1993 and that the doctrine of res judicata justified quashing the appeals for both years. ...

Several days later, the Minister applied the "Overpayment" for the 1995 taxation year to the 1993 taxation year. The Minister calculated the taxpayer's interest on the basis that it began accumulating in 1993 and a portion stopped accumulating in February 2000 when the 1995 overpayment was applied. ... Since the Overpayment was treated as a payment towards the 1993 Part IV tax liability of Bakorp on February 3, 2000, this is the day of payment for the purposes of applying subsection 187(2) of the Act to determine the amount of interest payable by Bakorp on its Part IV tax liability for 1993. ...

., 2003 DTC 5471, 2002 FCA 422-- summary under Subsection 245(4) Summary Under Tax Topics- Income Tax Act- Section 245- Subsection 245(4) asset strip to affiliate before tax motivated sale at loss In order to realize an allowable business investment loss on its investment in a corporation ("DMI") held jointly by it and a third party ("Rexfor"), the taxpayer and Rexfor formed a new corporation ("DMI 1993") owned jointly by them, arranged for DMI to transfer all its assets and liabilities to DMI 1993 save for two sawmills worth $2.5 million and $2.5 million of debt owing to a third party, and then sold the shares of DMI to an unrelated third party for nominal consideration. ...

Canada (National Revenue), 2016 FCA 193-- summary under Subsection 149.1(2) Summary Under Tax Topics- Income Tax Act- Section 149.1- Subsection 149.1(2) annulment for pursuing prevention of poverty Webb JA found that the purpose for which a credit counselling registered charity had been operating since 1993 should be characterized as the prevention of poverty which (unlike the relief of poverty) was not a recognized charitable purpose, so that the annulment of its registration was confirmed. ...

Canada (National Revenue), 2016 FCA 74-- summary under Subsection 248(28) Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(28) presumption against double generation of interest refund and reduction of interest payable After noting (at para. 23) that the interpretation advanced by the taxpayer would have the effect of generating the accrual of refund interest to the taxpayer (respecting its 1995 taxation year) and eliminating of interest on underpaid tax (respecting its 1993 taxation year) for “a significant overlapping period in relation to the same amount,” Webb JA stated (at para. 23): It could not have been the intention of Parliament that a single amount could, for the same period of time, give rise to both a reduction of interest payable on overdue taxes for one year and also give rise to refund interest for another year. ...

Canada, [1993] 4 S.C.R. 695, at page 736,” but went on to find (at paras. 10-12) that it was inappropriate to infer that the trial judge had failed to do so having regard to the presumption: that “[t]rial judges are presumed to know the law with which they work day in and day out” (F.H. v. ...

The Court reversed the Tax Court, where Miller J. found that in determining the amount of the 1991 loss that was available to be deducted by the taxpayer in 1993, the Minister was entitled and required to apply the ordering provisions of s. 11(3), so that the amount of the 1991 loss that should be considered to have been utilized by the taxpayer in its 1989 taxation year was higher than the $5.8 million originally considered by the taxpayer to have been so applied. ...

., [1993] 2 S.C.R. 316 ("The general rule prohibiting the use of extrinsic evidence to interpret collective agreements originates from the parol evidence rule in contract law.....It is generally presumed that when parties reduce an agreement to writing they will have included all the necessary terms and circumstances and that the intention of the parties is that the written contract is to be the embodiment of all the terms.....One of the exceptions to the parol evidence rule has always been that where there is ambiguity in the written contract itself, extrinsic evidence may be admitted to clarify the meaning of the ambiguous term"), the Court found that the trial judge erred in admitting extrinsic evidence as to the meaning of a collective agreement that the taxpayer had entered into in the absence of an ambiguity in the words of the agreement. ...