Search - 德国民法典第1993条

The Queen, 98 DTC 1266 (TCC)-- summary under Paragraph 2(3)(b) Summary Under Tax Topics- Income Tax Act- Section 2- Subsection 2(3)- Paragraph 2(3)(b) servicing of office building tenant In finding that non-resident corporations that owned undivided shares in a Montreal office building that was rented primarily to one tenant derived income from a business rather than income from property therefrom, Lamarre Proulx TCJ. stated (at p. 1271): "The evidence disclosed that the appellants provided day-to-day security services, with note-taking and reports to be submitted, daily maintenance services not only in access zones but in the leased premises themselves, daily janitorial services, the services of an attendant responsible for air conditioning, heating and electricity and the services of a parking attendant, that all these services were supervised by senior manages and that in 1993 the income from operating expenses was as high as the fixed amount of the rental. ...

McKinnon, 2000 DTC 6593 (FCA)-- summary under Subsection 227.1(3) Summary Under Tax Topics- Income Tax Act- Section 227.1- Subsection 227.1(3) turnaround prospects On October 18, 1993 the company's bank dishonoured a cheque drawn in favour of the Receiver General for Canada in respect of September payroll source deduction, and a few days later it informed the company that it should be careful not to issue cheques that would be beyond its credit limit with the bank (which the bank commenced to reduce) and the bank appointed a "monitor" of the company. ...

Mossop, [1993] 1 S.C.R. 554 at 618 “the court reiterated… that the French and English versions of legislation are equally authoritative and, where there is a discrepancy, the meaning that furthers the purpose of the legislation is to prevail,” found (at para. 126) that “a statement of a filing position that, even if that position may be incorrect, involves a determination of law or mixed fact and law will not be a misrepresentation if that filing position is reasonable. ...

Commissioners for Her Majesty's Revenue and Customs, [2017] EWCA Civ 1512-- summary under Interpretation/Definition Provisions Summary Under Tax Topics- Statutory Interpretation- Interpretation/Definition Provisions trreat as real the inevitable incidents of the deemed fiction In the course of describing submissions of the taxpayer’s counsel with which he ultimately agreed, Henderson LJ stated (at para. 47): In support of his submissions on the correct approach to the interpretation of statutory deeming provisions, Mr Ewart referred us to the well known statement by Peter Gibson J, sitting in this court with Balcombe and Simon Brown LJJ, in Marshall (Inspector of Taxes) v Kerr [1993] STC 360 at 366: "For my part I take the correct approach in construing a deeming provision to be to give the words used their ordinary and natural meaning, consistent so far as possible with the policy of the Act and the purposes of the provisions so far as such policy and purposes can be ascertained; but if such construction would lead to injustice or absurdity, the application of the statutory fiction should be limited to the extent needed to avoid such injustice or absurdity, unless such application would clearly be within the purposes of the fiction. ...

The Queen, [2003] GSTC 88, varied on other grounds 2004 FCA 116-- summary under Subsection 191(3) Summary Under Tax Topics- Excise Tax Act- Section 191- Subsection 191(3) cost approach should be given priority for new buildings From 1993 to 1996, the appellant built 10 complexes containing 108 units in Trois-Rivières, and was assessed for failure to have self-assessed on their fair market value when they “were completed and available for lease beginning in June 1994, for those built on rue Audet, and beginning in July 1994, for those built on rue Marion” (para. 7). ...

., [1993] 1 S.C.R. 167, at 188, the clean hands doctrine only applies when "the dirt in question on the hand, has an immediate and necessary relationship to the equity sued for. ...