Search - 德国民法典第1993条

MNR, 93 DTC 889, [1993] 2 CTC 2447 (TCC)-- summary under Provincial Law Summary Under Tax Topics- Statutory Interpretation- Provincial Law In rejecting the relevance of provisions of the Civil Code which allegedly established that the Code treated demolition work as a construction activity, and that the demolition work accordingly constituted construction for purposes of s. 125.1(3)(b)(iii) of the Income Tax Act, Garon J. stated (p.897): "The interpretation cannot be determined by provincial statutes which may vary from one province to another in respect of the same subject and thus demolition businesses and related activities differently. ...

The Queen, 93 DTC 5234, [1993] 2 CTC 107 (FCTD)-- summary under Reasonable Expectation of Profit Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Reasonable Expectation of Profit The taxpayers, who were full-time employees of the federal government, were found not to have engaged in the leasing of a yacht with a reasonable expectation of profit given the minimal income generated (revenues were approximately 1/3 of the interest expense and were also significantly less than capital cost allowance claims) and given that the chartering of the yacht in the Lake Ontario region rather than in the Caribbean ensured that revenues could only be generated for part of the year. ...

The Queen, 93 DTC 5234, [1993] 2 CTC 107 (FCTD)-- summary under Business Source/Reasonable Expectation of Profit Summary Under Tax Topics- Income Tax Act- Section 3- Paragraph 3(a)- Business Source/Reasonable Expectation of Profit The taxpayers, who were full-time employees of the federal government, were found not to have engaged in the leasing of a yacht with a reasonable expectation of profit given the minimal income generated (revenues were approximately 1/3 of the interest expense and were also significantly less than capital cost allowance claims) and given that the chartering of the yacht in the Lake Ontario region rather than in the Caribbean ensured that revenues could only be generated for part of the year. ...

The Queen, 95 DTC 518, [1993] 2 CTC 3129 (TCC)-- summary under Cumulative Eligible Capital Summary Under Tax Topics- Income Tax Act- Section 14- Subsection 14(5)- Cumulative Eligible Capital Proceeds received by the taxpayer from the sale of a software program (coupled with the granting of a non-compete covenant but with the retention by the taxpayer of copyright in several general-purpose program modules) represented eligible capital amounts given that: licensing the program and the sale of related products were the source of the majority of the taxpayer's business income and were virtually the sole source of income for its sales office in the United States; and it was not a dealer or trader in software. ...

., [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. ...

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. ...

The Queen, 93 DTC 1004, [1993] 2 CTC 2259 (TCC)-- summary under Subsection 245(3) Summary Under Tax Topics- Income Tax Act- Section 245- Subsection 245(3) Before going on to find that the former s. 245(1) did not prohibit the deduction of interest by the taxpayer, Bowman J. stated, in obiter dicta that: "... ...