Search - 德国民法典第1993条

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

Mutual Life Assurance Co. of Canada v. 837690 Ontario Ltd. (1993), 36 RPR (2d) 159 (Ont Ct J (GD))-- summary under Paragraph 20(1)(c) Summary Under Tax Topics- Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(c) The plaintiff held a mortgage which, in addition to providing for blended payments of principal and interest, also provided for the payment after each year (for which there was revenue in excess of $950,000) of an additional amount equal to 25% of the mortgagor's adjusted annual cash flow (defined as 56% of its gross revenue for the year minus its annual blended payments under the mortgage for the year). ...

Bank of Montreal, [1993] GSTC 36 (Nfld. S.C.T.D.)-- summary under Subsection 299(2) Summary Under Tax Topics- Excise Tax Act- Section 299- Subsection 299(2) assessment not a proceeding In its 3 June 1992 order appointing Coopers & Lybrand as the receiver-manager of an insolvent company (“Lundrigans”), the Newfoundland Supreme Court order “that no action, application or other proceedings…shall be taken against the Debtor…without the prior consent of the Receiver and Manager.” ...

., [1993] 2 WLR 696 (PC)-- summary under Nature of Income Summary Under Tax Topics- Income Tax Act- Section 9- Nature of Income The taxpayer, who was a partner in a New Zealand professional accounting firm, assigned 40% of his units to the trustee of a trust for the benefit of his wife and child. ...

Jones, [1993] BTC 310 (CA)-- summary under Accounting Principles Summary Under Tax Topics- Income Tax Act- Section 9- Accounting Principles In finding that two leasing companies were required to amortize large initial lease payments made by them over the terms of the leases in accordance with generally accepted accounting principles rather than deducting such payments in full when incurred, 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 a commercial accountancy.... ...

Lubbock Fine & Co. v Commissioners of Customs and Excise, [1993] EUECJ C-63/92, [1994] 3 All ER 705-- summary under Subsection 221(2) Summary Under Tax Topics- Excise Tax Act- Section 221- Subsection 221(2) tenant's surrender of leasehold qualified as a letting of immovable property A U.K. firm of chartered accountants received a lump sum from its landlord in consideration for surrendering the residue of a lease to the landlord. ...

Larsson, 97 DTC 5425 (FCA)-- summary under Effective Date Summary Under Tax Topics- General Concepts- Effective Date An order of the British Columbia Supreme Court made in 1993 that mortgage payments made from November 1989 onward by the taxpayer on a house that had been sold prior to 1993 were deemed to be periodic maintenance payments pursuant to s. 60.1(2) of the Act was intended by the Court to have been made nunc pro tunc, with the result that the payments were deemed to be allowances under s. 60.1(2) for the years in question. ...

The Queen, 2002 DTC 7528 (FCTD)-- summary under Subsection 220(3.1) Summary Under Tax Topics- Income Tax Act- Section 220- Subsection 220(3.1) In response to an argument that there were large gaps in the timeline between the time of the initial reassessment in 1993 and the final decision not to waive interest and penalties in 2001, the Court indicated there was nothing in the record to show that the various time periods that passed were unreasonable. ...

After referring to s. 32, Bowman J. stated (p. 109): "In light of the Department's acceptance of the letter of June 22, 1993, it would be unconscionable to insist on the further filing of a prescribed form at this point. ...

In finding that the amounts owing by the taxpayer to Chrysler Credit qualified as accounts payable and, therefore, were excluded from its paid-up capital for its 1993 taxation year, Trafford J. stated (at p. 799): "The Act includes in the definition of 'current accounts payable' amounts owed to a creditor including a financial institution and not just suppliers. ...