Search - 德国民法典第1993条

MNR, 93 DTC 721, [1993] 2 CTC 2050 (TCC)-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 The taxpayer, who was born in Germany but had landed immigrant status in Canada, and who had bank accounts, credit cards, real property, a driver's licence, insurance policies, a telephone listing and a summer residence in Canada, was found to have his center of vital interest in West Germany for purposes of Article 4(2) of the Canada- West Germany Convention given that his family, business and community service ties were there. ...

MNR, 93 DTC 1, [1993] 1 CTC 2614 (TCC)-- summary under Gas or Oil Well Equipment Summary Under Tax Topics- Income Tax Regulations- Regulation 1104- Subsection 1104(2)- Gas or Oil Well Equipment A 10-wheel truck which had been especially adapted for the purpose of serving as an integral part of a hot oil unit used for heating oil and pumping it under pressure into wells in order to melt paraffin accumulations could not be considered to have been "designed for use in highways or streets" (Regulation 4600(2)(e)) and instead was "equipment... used in a gas or oil field in the production therefrom of natural gas or crude oil" (definition of "gas or oil well equipment" in Regulation 1104(2)). ...

MNR, 93 DTC 1, [1993] 1 CTC 2614 (TCC)-- summary under Subsection 4600(2) Summary Under Tax Topics- Income Tax Regulations- Regulation 4600- Subsection 4600(2) A 10-wheel truck which had been especially adapted for the purpose of serving as an integral part of a hot oil unit used for heating oil and pumping it under pressure into wells in order to melt paraffin accumulations could not be considered to have been "designed for use in highways or streets" (Regulation 4600(2)(e)) and instead was "equipment... used in a gas or oil field in the production therefrom of natural gas or crude oil" (definition of "gas or oil well equipment" in Regulation 1104(2)). ...

The Queen, 93 DTC 405, [1993] 1 CTC 2294 (TCC)-- summary under Subsection 160(1) Summary Under Tax Topics- Income Tax Act- Section 160- Subsection 160(1) stock dividend not a transfer After finding that s. 160(1) applied to a cash dividend paid by a private corporation to its shareholder, Rip J. went on to find that s. 160(1) did not apply to a stock dividend given that the issue of shares is not a "transfer" because the corporation has not divested itself of its property, and given that there is no transfer of property when a dividend is declared by the directors, as the funds represented by the dividend are under the control of the corporation until the corporation pays the dividend. ...

MNR, 93 DTC 5453, [1993] 2 CTC 278 (FCA)-- summary under Subsection 230(1) Summary Under Tax Topics- Income Tax Act- Section 230- Subsection 230(1) The trial judge had committed an error of law when he concluded that failure of the taxpayers to keep proper records of wages paid by them to employees was fatal to their claim for a corresponding deduction from income. ...

MNR, 93 DTC 506, [1993] 1 CTC 2473 (TCC)-- summary under Subsection 163(2) Summary Under Tax Topics- Income Tax Act- Section 163- Subsection 163(2) The taxpayer purchased works of art, through an individual said to be associated with a gallery, for 25% of the value ascribed to the works of art and, in his tax return, wilfully falsified the year in which the works had been purchased as being the preceding year. ...

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. ...

MNR, 93 DTC 5499, [1993] 2 CTC 322 (FCTD)-- summary under Subsection 220(3.1) Summary Under Tax Topics- Income Tax Act- Section 220- Subsection 220(3.1) In finding that the Minister had not acted unfairly in refusing to waive interest that arose as a result of a clerical error of the taxpayer, Dubé J. stated (p. 5501): "Again, it must be borne in mind that the original error was committed by the clerk of the taxpayer not by the officers of the Minister and, since the whole Canadian income tax system is based on self-assessment, the officers of the Minister cannot be blamed for not having detected the taxpayer's own mistake sooner. ...

The Queen, 92 DTC 6543, [1993] 1 CTC 55 (Ont. Ct. J.- G.D.)-- summary under Stare Decisis Summary Under Tax Topics- General Concepts- Stare Decisis "My understanding of the law of stare decisis is that I am only bound by decisions of a court to which a decision of mine could be appealed. ...

MNR, 93 DTC 1260, [1993] 2 CTC 2941 (TCC)-- summary under Compensation Payments Summary Under Tax Topics- Income Tax Act- Section 9- Compensation Payments A cash incentive of $400,000 which a company engaged in the wholesale auto glass business successfully obtained as an inducement for entering into a lease of premises to be used for its head office was received free of tax given that it was the only such inducement ever received by the company, it was not in the business of buying, selling, trading or otherwise engaging in dealing in leases, and the payment was not tied to the amount of the monthly rent. ...