Search - 德国民法典第1993条

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

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

., [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". ...

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. ...

Evans, [1993] BTC 3 (C.A.)-- summary under Subparagraph 40(1)(a)(i) Summary Under Tax Topics- Income Tax Act- Section 40- Subsection 40(1)- Paragraph 40(1)(a)- Subparagraph 40(1)(a)(i) cost translated at historical FX rate A capital loss of a British company from the disposal of shares of a Canadian company was to be determined by computing the difference between the cost, converted into pounds sterling at the spot rate prevailing at the time of acquisition, and the proceeds, converted into pounds sterling at the spot rate prevailing at the time of disposal. ...

., [1993] 1 WWR 639 (Alta. Q.B.)-- summary under Subsection 317(3) Summary Under Tax Topics- Excise Tax Act- Section 317- Subsection 317(3) The exception in s. 317(3) for the priority provisions of the Bankruptcy Act did not give secured creditors priority over Revenue Canada because Revenue Canada had issued its requirement to pay before the filing of the petition in bankruptcy, with the result that the property in question had ceased to be property of the debtor. ...

., [1993] GSTC 1 (BCSC)-- summary under Subsection 222(1) Summary Under Tax Topics- Excise Tax Act- Section 222- Subsection 222(1) Because a garnishment order could only have effect against monies that belong to the debtor, the court ordered that funds that had been seized pursuant to a garnishment order be paid over to the Receiver General to the extent of amounts that had been collected by the debtor on account of GST or deducted on account of employee source deductions. ...

., [1993] GSTC 1 (BCSC)-- summary under Subsection 227(4) Summary Under Tax Topics- Income Tax Act- Section 227- Subsection 227(4) Because a garnishment order could only have effect against monies that belong to the debtor, the court ordered that funds that had been seized pursuant to a garnishment order be paid over to the Receiver General to the extent of amounts that had been collected by the debtor on account of GST or deducted on account of employee source deductions. ...

Robert, [1993] GSTC 35 (Ont. Ct. G.D.), aff'd [1996] GSTC 43 (C.A.)-- summary under Subsection 223(1) Summary Under Tax Topics- Excise Tax Act- Section 223- Subsection 223(1) A statement in an agreement of purchase and sale that the "vendor agrees to pay the GST on Penthouse #19" was interpreted to mean that the vendor should absorb the GST that otherwise would be payable by the purchaser on the stipulated purchase price, rather than as meaning that the purchaser would still be responsible for paying GST over and above the purchase price and the vendor would satisfy its obligation merely by remitting the GST collectible by it from the purchaser to the Receiver General. ...

Robert, [1993] GSTC 35 (Ont. Ct. G.D.), aff'd [1996] GSTC 43 (C.A.)-- summary under Section 224 Summary Under Tax Topics- Excise Tax Act- Section 224 A clause in an agreement for the sale of a new condominium unit for a purchase price of $775,000 providing that "Vendor agrees to pay the GST" meant that the Vendor was required to absorb the GST applicable to the $775,000 purchase price. ...