Search - 德国民法典第1993条

Bank of Montreal, [1993] GSTC 36 (Nfld. S.C.T.D.)-- summary under Subsection 317(3) Summary Under Tax Topics- Excise Tax Act- Section 317- Subsection 317(3) Garnishment demands issued under s. 317(3) to account debtors of a corporation ("Lundrigans") were effective notwithstanding the prohibition on the previous court appointment of a receiver-manager for Lundrigans against any "action, application or the proceedings" from being taken against Lundrigans without seven day's notice to the court. ...

., [1993] BTC 291 (D)-- summary under Paragraph 111(5)(a) Summary Under Tax Topics- Income Tax Act- Section 111- Subsection 111(5)- Paragraph 111(5)(a) Vice-Chancellor Nicholls affirmed the finding of the Commissioner that the purchase as a going concern by the taxpayers of an existing fish and chip shop business in a village five miles away, followed by the continued conduct of that business from the same premises but with substantial variations in the mode of conduct thereof should be characterized as an expansion by the taxpayers of their own fish and chip business into the new premises, rather than as a continuation of the trade carried on by the former owner at the new premises. ...

Provincial Treasurer of Alberta (1993), 102 DLR (4th) 125 (Alta. C.A.)-- summary under Subsection 45(2) Summary Under Tax Topics- Statutory Interpretation- Interpretation Act- Subsection 45(2) A provision of the Alberta Corporate Tax Act requiring a taxpayer to "deliver" a return by a given date was replaced by a requirement that the taxpayer "file" the return by that date. ...

Lorimer, [1993] BTC 473 (C.A.)-- summary under Subsection 5(1) Summary Under Tax Topics- Income Tax Act- Section 5- Subsection 5(1) The special commissioner did not make any reversible error in finding that a "vision mixer" who undertook short engagements for a large number of television companies (generally 120 to 150 engagements per year typically lasting only one day), who incurred very substantial expenditures in the course of obtaining and organizing those engagements, and who took the risk of his fees becoming bad debts, was self-employed, notwithstanding that he did not risk any of his own capital in the various engagements. ...

.), briefly aff'd [1993] GSTC 10 (Man. C.A.)-- summary under Section 224 Summary Under Tax Topics- Excise Tax Act- Section 224 A contract which a municipality entered into with a contractor in the fall of 1989 that provided that the price to be paid to the contractor for its services in collecting garbage would include "all applicable duty, freight, cartage, Federal and Provincial Taxes and charges governmental or otherwise paid" was found not to exclude an additional charge by the contractor for GST, given the failure of the contract to add the phrase "whether in effect or hereafter imposed", in light of the contra proferentem doctrine, and in light of evidence that the contractor had informed the municipality, before it accepted the tender, that future GST was not included in the contract price. ...

Re Koo, [1993] 1 F.C. 286, 1992 CanLII 2417 (T.D.)-- summary under Subsection 2(1) Summary Under Tax Topics- Income Tax Act- Section 2- Subsection 2(1) In finding that the appellant, who was physically present in Canada for 232 days during the four-year period preceding his application for citizenship, did not fulfil the requirement in s. 5(1) of the Citizenship Act of having accumulated "at least three years of residence in Canada" in that four-year period, Reed J. stated (p. 300): "Some of the appellant's extended family is here, but it is not possible to say that Canada is the main focus of the appellant's family life. ...

Third Canadian Investment Trust Ltd. (1993), 14 OR (3d.) 493 (Ont. Ct. ...

Jones, [1993] BTC 310 (CA)-- summary under Timing Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Timing In finding that two leasing companies were not entitled to deduct the full amount of large initial lease payments made pursuant to leasing agreements which constituted finance leases for accounting purposes, but instead were only permitted to deduct the expenditures over the projected life of the leases in accordance with the matching principle, Bingham M.R. stated (pp. 328-329): "Subject to any express or implied statutory rule, of which there is none here, the ordinary way to ascertain the profits or losses of a business is to apply accepted principles of commercial accountancy.... ...

Provincial Treasurer of Alberta (1993), 102 DLR (4th) 125 (Alta. C.A.)-- summary under Subsection 248(7) Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(7) The taxpayer mailed his 1988 corporate tax return by registered mail from the United States on June 30, 1989, and the return was received by the respondent on July 13, 1989. ...

Re Cronin Fire Equipment Ltd. (1993), 14 OR (3d) 269 (Ont. Ct. (G.D))-- summary under Depreciable Property Summary Under Tax Topics- Income Tax Act- Section 13- Subsection 13(21)- Depreciable Property At the request of a customer ("Cronin"), a corporation ("Transportaction") acquired motor vehicles from a dealer, and then entered into agreements (styled as motor vehicle lease agreements) with Cronin. ...