Search - 德国民法典第1993条

MNR, 93 DTC 999, [1993] 2 CTC 2244 (TCC)-- summary under Subsection 244(14) Summary Under Tax Topics- Income Tax Act- Section 244- Subsection 244(14) Notices of reassessment that were sent by registered mail by the Minister were returned by the post office, with the envelopes marked "unclaimed". ...

MNR, 93 DTC 1473, [1993] 2 CTC 3148 (TCC)-- summary under Resolving Ambiguity Summary Under Tax Topics- Statutory Interpretation- Resolving Ambiguity In rejecting a submission that there was an ambiguity in Regulation 2902 that should be resolved in the taxpayer's favour, Kempo, TCJ. stated (p. 1478): The ostensible anomaly is resolvable by the contemporary words-in-total-context approach which has as its focus the determination of the object and purpose of these provisions. ...

The Queen, 93 DTC 1043, [1993] 2 CTC 2681 (TCC)-- summary under Subsection 163(2) Summary Under Tax Topics- Income Tax Act- Section 163- Subsection 163(2) The taxpayer purchased a farm property for consideration comprising $166,824 plus his commitment to build a residence for the vendor with an agreed value of $76,649. ...

MNR, 93 DTC 347, [1993] 1 CTC 2343 (TCC)-- summary under Paragraph 212(1)(d) Summary Under Tax Topics- Income Tax Act- Section 212- Subsection 212(1)- Paragraph 212(1)(d) "lease payments" were deferred purchase price In finding that payments, styled lease payments, that the taxpayer made to the non-resident holder of moulds used in the taxpayer's business were, in fact, payments of the deferred purchase price for its acquisition of the moulds and, therefore, not subject to withholding tax, Brulé J. stated (p.354): "In accordance with the Agreement herein, the appellant, lessee, will have the option to exercise a right to re-purchase from the lessor, Intel-Prop, the capital property (namely the moulds) at the expiration of the lease agreement [at] nominal value of one dollar ($1). ...

Third Canadian Investment Trust Ltd. (1993), 14 OR (3d.) 493 (Ont. Ct. ...

The Queen, 95 DTC 272, [1993] 2 CTC 2916 (TCC)-- summary under Paragraph 60(b) Summary Under Tax Topics- Income Tax Act- Section 60- Paragraph 60(b) A simple written separation agreement, which the taxpayer had drafted without the benefit of legal counsel, did not specifically require him and his wife to live separate and apart, stated that he would "let" his wife write cheques for specified amounts rather than placing a specific obligation on him to pay those amounts, and did not specify that the monthly amounts were payable for the maintenance of her and their children. ...

Jones, [1993] BTC 310 (CA)-- summary under Timing Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Timing In finding that two leasing companies were not entitled to deduct the full amount of large initial lease payments made pursuant to leasing agreements which constituted finance leases for accounting purposes, but instead were only permitted to deduct the expenditures over the projected life of the leases in accordance with the matching principle, Bingham M.R. stated (pp. 328-329): "Subject to any express or implied statutory rule, of which there is none here, the ordinary way to ascertain the profits or losses of a business is to apply accepted principles of commercial accountancy.... ...

The Queen, 93 DTC 1048, [1993] 2 CTC 2720 (TCC)-- summary under Copyright and Licences Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(b)- Capital Expenditure v. ...

The Queen, 93 DTC 5243, [1993] 1 CTC 427 (FCTD), aff'd 95 DTC 5227 (FCA)-- summary under Compensation Payments Summary Under Tax Topics- Income Tax Act- Section 9- Compensation Payments negligence damages determined re lost management fees Damages which the taxpayer received as a general partner in two limited partnerships from a law firm for negligence in drafting the partnership agreements gave rise to income receipts given that the damages were quantified by reference to the present value of the management fee income that was lost as a result of the improperly drawn agreements and given that the taxpayer continued to provide management services to the partnerships under the improperly drawn agreements. ...

The Queen, 93 DTC 5205, [1993] 2 CTC 34 (FCA)-- summary under Principal Residence Summary Under Tax Topics- Income Tax Act- Section 54- Principal Residence The taxpayer was entitled to the principal residence exemption on the capital gain arising on the sale, under threat of expropriation, to the local municipality of the full 9 acres on which his rural home was situate because subdivision controls would have precluded him from selling to a normal purchaser any portion of the parcel. ...