Search - 德国民法典第1993条

MNR, 93 DTC 314, [1993] 1 CTC 2330 (TCC)-- summary under Subsection 2800(1) Summary Under Tax Topics- Income Tax Regulations- Regulation 2800- Subsection 2800(1) A purported preferred beneficiary election that was filed nine days after the deadline in Regulation 2800(2), that was not signed by any trustee or beneficiary, that did not disclose the computation of the preferred beneficiaries' shares in the accumulating income and that did not disclose any information concerning the provisions of the trust and its administration, was not valid. ...

Shefner Estate, 93 DTC 5482, [1993] 2 CTC 273 (FCTD)-- summary under Income-Producing Purpose Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Income-Producing Purpose The expropriation committee of the City of Anjou threatened to pursue criminal and civil action against the taxpayer and a corporation owned by him ("Alderton") in connection with the excessive amount of expropriation proceeds received by a corporation 1/3 of whose shares were owned by the taxpayer and Alderton. ...

The Queen, 93 DTC 5100, [1993] 1 CTC 130 (FCTD)-- summary under Cost Amount Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Cost Amount The taxpayer received Class C preference shares of a company in satisfaction of subordinated debentures and unpaid interest owing to it by the company. ...

Canada, 94 DTC 6001, [1993] 4 S.C.R. 695, [1994] 1 CTC 40-- summary under Subsection 15(1) Summary Under Tax Topics- Other Legislation/Constitution- Charter (Constitution Act, 1982)- Subsection 15(1) The limitation on the deduction of child care expenses in s. 63 of the Act did not violate s. 15(1) of the Charter in the absence of evidence that women disproportionately pay child care expenses. ...

Canada, 94 DTC 6001, [1993] 4 S.C.R. 695, [1994] 1 CTC 40-- summary under Evidence Summary Under Tax Topics- General Concepts- Evidence Iacobucci J. noted (p. 6014) that in determining the purpose for which an expense was made it should not be supposed that: "Courts will be guided only by a taxpayer's statement, ex post facto or otherwise, as to the subjective purpose of a particular expenditure. ...

Canada, 94 DTC 6001, [1993] 4 S.C.R. 695, [1994] 1 CTC 40-- summary under Stare Decisis Summary Under Tax Topics- General Concepts- Stare Decisis Before stating (p. 6012) that he did not feel that he had to "slavishly follow those cases which have characterized child care expenses as personal in nature", Iacobucci J. referred to R. v. ...

Canada, 94 DTC 6001, [1993] 4 S.C.R. 695, [1994] 1 CTC 40-- summary under Accounting Principles Summary Under Tax Topics- Income Tax Act- Section 9- Accounting Principles Iacobucci J. indicated (p. 6009) that in considering what types of expenses may be deducted under s. 9, it is more appropriate to refer to "well accepted principles of business (or accounting) practice" or to "well accepted principles of commercial trading", rather than to generally accepted accounting principles (which "connotes a degree of control by professional accountants which is inconsistent with a legal test for 'profit' under s. 9(1)". ...

Canada, 94 DTC 6001, [1993] 4 S.C.R. 695, [1994] 1 CTC 40-- summary under Specific v. ...

The Queen, 93 DTC 121, [1993] 1 CTC 2682 (TCC)-- summary under Subsection 129(4.1) Summary Under Tax Topics- Income Tax Act- Section 129- Subsection 129(4.1) Royalty income that a family farm corporation derived from producing oil wells situate on the farm land was found to be income from property used or held principally for the purpose of gaining or producing income from the corporation's farm business (s.129(4.1)(c)). ...

MNR, 93 DTC 889, [1993] 2 CTC 2447 (TCC)-- summary under Canadian Manufacturing and Processing Profits Summary Under Tax Topics- Income Tax Act- Section 125.1- Subsection 125.1(3)- Canadian Manufacturing and Processing Profits The taxpayer, which derived its revenues from contracts for the demolition of buildings or other works, and from the sale of materials resulting from its alleged processing activities on the demolition sites, successfully maintained its position that its recycling activities, i.e., sorting materials, cutting to size, taking out the hardware, separating various items, removing nails and screws, etc., were processing activities. ...