Search - 德国民法典第1993条

The Strategy seeks to manage fishing through the negotiation of mutually acceptable and time-limited agreements; however, when an agreement cannot be reached, the Department will review the consultations with the Indigenous group and issue a communal fishing licence. [21]   In 1993, the Department introduced its Policy for the Management of Aboriginal Fishing. ...

The Regulatory Regime [7]   The Regulations, which came into force in 1993, were recently amended in September 2017, and these proceedings have been brought under the Amended Regulations. ...

Canada, [1993] 4 S.C.R. 285 and Singleton v. the Queen, 2001 SCC 61, [2001] 2 S.C.R. 1046) (Memorandum of the Appellant, paras. 76-81). ...

Canada, [1993] 4 S.C.R. 695 at page 736, 110 D.L.R. (4th) 470 noted: As in other areas of law where purpose or intention behind actions is to be ascertained, it must not be supposed that in responding to this question, courts will be guided only by a taxpayer's statements, ex post facto or otherwise, as to the subjective purpose of a particular expenditure. ...

Canada, [1993] 4 S.C.R. 695, 110 D.L.R. (4th) 470, at page 538: As in other areas of law where purpose or intention behind actions is to be ascertained, it must not be supposed that in responding to this question, courts will be guided only by a taxpayer's statements, ex post facto or otherwise, as to the subjective purpose of a particular expenditure. ...

The Queen, [1993] 1 C.T.C. 2047, 92 D.T.C. 2391 (T.C.C.), Mr. Justice Beaubier, relying upon the decision of Goetz J. of the Tax Court of Canada who dealt with two of the cases at bar, in regard to Messrs. ...

.), November 12, 1993 (Court File Nos. A-1299/1300-92), on appeal from a decision of the Federal Court-Trial Division reported at [1992] 2 C.T.C. 276. ...

The Queen), [1993] 2 C.T.C. 257 (sub nom. Smith v. R.), 93 D.T.C. 5351 (F.C.A.), at pages 361-62 (D.T.C. 5355) and McClurg, supra, at pages 1074-75 (C.T.C. 195-96), per LaForest J. dissenting. ...

Canada, [1993] 4 S.C.R. 285, 160 N.R. 312 [Friedberg] to hold that Mr. ...

Canada, [1993] 4 S.C.R. 695, may be summarized as follows:- The interpretation of tax legislation should follow the ordinary rules of interpretation;- A legislative provision should be given a strict or liberal interpretation depending on the purpose underlying it, and that purpose must be identified in light of the context of the statute, its objective and the legislative intent: this is the teleological approach;- The teleological approach will favour the taxpayer or the tax department depending solely on the legislative provision in question, and not on the existence of predetermined presumptions;- Substance should be given precedence over form to the extent that this is consistent with the wording and objective of the statute;- Only a reasonable doubt, not resolved by the ordinary rules of interpretation, will be settled by recourse to the residual presumption in favour of the taxpayer. [43]            In the course of his Reasons, Gonthier J., at pages 15 and 16, identified the two purposes of tax legislation in Canada, namely, the raising of funds by the government to cover its expenditures and for the attainment of social and economic purposes. [44]            Turning to subsection 56(1) of the Act, it appears to me that the purpose of the provision is more in line with the traditional purpose of taxing legislation, i.e. to raise funds to cover government expenditures: the stated purpose of the subsection is to include in a taxpayer's income specified sources of income, save those which have been expressly exempted by the provision. ...