Search - 德国民法典第1993条

MNR, 93 DTC 901, [1993] 2 CTC 2193 (TCC)-- summary under Paragraph 39(1)(c) Summary Under Tax Topics- Income Tax Act- Section 39- Subsection 39(1)- Paragraph 39(1)(c) The taxpayers did not realize allowable business investment losses pursuant to their guarantees of obligations of a corporation where in the taxation year the bank obtained judgment against them on their guarantees and registered the judgments in the appropriate land titles office against lands owned by them. ...

MNR, 93 DTC 1058, [1993] 2 CTC 2793 (TCC)-- summary under Paragraph 12(1)(c) Summary Under Tax Topics- Income Tax Act- Section 12- Subsection 12(1)- Paragraph 12(1)(c) sale one day prior to maturity The taxpayer purchased significant quantities of treasury bills through its broker and sold them one day prior to maturity. ...

., 93 DTC 5116, [1993] 1 CTC 346 (FCA)-- summary under Expressio Unius est Exclusio Alterius Summary Under Tax Topics- Statutory Interpretation- Expressio Unius est Exclusio Alterius restriction applied to only one case implies not applicable elsewhere In finding that Parliament should not be taken to have intended that the words "trader or dealer" in s. 39(5)(a) should be restricted to those who are so licensed by regulatory authorities, Létourneau J.A. noted that he was following the rule of construction applied in R. v. ...

MNR, 93 DTC 250, [1993] 1 CTC 2279 (TCC)-- summary under Proceeds of Disposition Summary Under Tax Topics- Income Tax Act- Section 13- Subsection 13(21)- Proceeds of Disposition After a customer had negotiated the purchase price with a supplier, the taxpayer would purchase equipment from the supplier and enter into a net lease with the customer that typically had a term of 36 months and (under a collateral arrangement that generally was not written into the lease terms) gave the customer the right to acquire the equipment at 10% of its actual cost on expiry of the lease. ...

MNR, 93 DTC 148, [1993] 1 CTC 2021 (TCC)-- summary under Subsection 15(2.6) Summary Under Tax Topics- Income Tax Act- Section 15- Subsection 15(2.6) no indefinite tax deferral After noting (at para. 33) that "the object of 15(2)(b) is to prevent the use of a shareholder loan account for indefinite tax deferral purposes through loans, advances and other transactions followed by repayments involving reborrowings... ...

Leung, 93 DTC 5467, [1993] 2 CTC 284 (FCTD)-- summary under Subsection 152(8) Summary Under Tax Topics- Income Tax Act- Section 152- Subsection 152(8) notice of assessment was sufficient to put the taxpayer on notice of the particular amount claimed A reassessment of a director in respect of the aggregate amount of source deductions which the corporation had failed to make under the Act and three other statutes which did not separately disclose the amounts purportedly owing under each statute, and that referred for further details to an assessment which had been made on the corporation, nonetheless was valid in light of ss.152(3) and (8) of the Act and the fact that it contained all the essential ingredients for a notice of assessment. ...

The Queen, 95 DTC 277, [1993] 2 CTC 3203-- summary under Paragraph 6(1)(a) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a) In finding that the taxpayer received a benefit when a second mortgage on his Alberta home owing by him to his employer was settled for less than the amount owing by him, Sarchuk TCJ. found that section 41 of the Property Act (Alberta) merely restricted the ability of the mortgagee to collect an amount, but did not affect the quantum of liability of the taxpayer. ...

The Queen, 93 DTC 5120, [1993] 1 CTC 226 (FCA)-- summary under Evidence Summary Under Tax Topics- General Concepts- Evidence Minister not subject to parol evidence rule At trial, Cullen J. had admitted extrinsic evidence as to whether payments made by the taxpayer under a separation agreement, which would have been deductible in computing his income if they were for maintenance as stated in the agreement, were in fact capital payments. ...

The Queen, 93 DTC 5125, [1993] 1 CTC 383 (FCTD), briefly aff'd 98 DTC 6383 (FCA)-- summary under Paragraph 12(1)(b) Summary Under Tax Topics- Income Tax Act- Section 12- Subsection 12(1)- Paragraph 12(1)(b) Contingent profit commissions, which an insurance broker was entitled to receive from insurance companies in respect of its 1983 fiscal year and that were contingent on the insurance companies' profitability on policies sold by the broker, did not constitute amounts receivable by the broker at the end of that fiscal year given the impossibility of coming to a reasonable estimate of the amount of those commissions at the end of the fiscal year. ...

Shaw, 93 DTC 5121, [1993] 1 CTC 221 (F.C.A.)-- summary under Subsection 16(1) Summary Under Tax Topics- Income Tax Act- Section 16- Subsection 16(1) requires distinguishing of capital sum and interest The farm lands of the taxpayer were expropriated pursuant to the Expropriation Act (Alberta) in 1977. ...