Search - 德国民法典第1993条

The Queen, 92 DTC 6543, [1993] 1 CTC 55 (Ont. Ct. J.- G.D.)-- summary under Subsection 231.3(3) Summary Under Tax Topics- Income Tax Act- Section 231.3- Subsection 231.3(3) Brockenshire J. was persuaded by the decision of the Federal Court of Appeal in the Barren decision that s. 231.3 of the Act was invalid, and that therefore, search warrants issued thereunder were also invalid. ...

MNR, 89 DTC 5464, [1990] 1 CTC 241 (BCCA), aff'd 93 DTC 5137, [1993] 2 SCR 53-- summary under Section 8 Summary Under Tax Topics- Other Legislation/Constitution- Charter (Constitution Act, 1982)- Section 8 s. 231.3 OK The procedure in s. 231.3 is consistent with s. 8 of the Charter. ...

The Queen, 93 DTC 927, [1993] 2 CTC 2227 (TCC)-- summary under Principal Residence Summary Under Tax Topics- Income Tax Act- Section 54- Principal Residence The taxpayer failed to establish that the ownership of a Florida condominium was held by a Liechtenstein "establishment" as bare trustee for the taxpayer. ...

The Queen, 93 DTC 5001, [1993] 1 CTC 48 (Ont. Ct.- G.D.)-- summary under Subsection 224(1.2) Summary Under Tax Topics- Income Tax Act- Section 224- Subsection 224(1.2) S.224(1.2) was part of the pith and substance of federal tax legislation and, accordingly, was not ultra vires. ...

MNR, 93 DTC 1058, [1993] 2 CTC 2793 (TCC)-- summary under Specific v. ...

., 93 DTC 5116, [1993] 1 CTC 346 (FCA)-- summary under Noscitur a Sociis Summary Under Tax Topics- Statutory Interpretation- Noscitur a Sociis Létourneau J.A. noted (at p. 5118) that an order for the noscitur a sociis rule to apply "there must be a distinct genus or category from which the general words can take their colour or meaning", and there is no such genus in s. 39(5) of the Act which would justify restricting the phrase "trader or dealer in securities" to registered dealers. ...

MNR, 93 DTC 1078, [1993] 2 CTC 2750 (TCC)-- summary under Shares Summary Under Tax Topics- General Concepts- Fair Market Value- Shares The executors were unsuccessful in establishing that the fair market value of shares of the deceased should be discounted for the requirement under British Columbia securities law that the shares be held pursuant to an escrow agreement given that, in fact, none of the shares issued to the deceased were ever deposited in escrow. ...

Fogazzi, 93 DTC 5183, [1993] 2 CTC 319 (Ont CA)-- summary under Exempt Receipts/Business Summary Under Tax Topics- Income Tax Act- Section 9- Exempt Receipts/Business Funds received for investment by the accused from his Italian relatives were found to have been misappropriated by him in connection with a business given that the the funds were received by him in the normal course of the operation of his investment business and his dishonest act took place in connection with the operation of that business. ...

Fogazzi, 93 DTC 5183, [1993] 2 CTC 319 (Ont CA)-- summary under Expense Reimbursement Summary Under Tax Topics- Income Tax Act- Section 9- Expense Reimbursement Funds received for investment by the accused from his Italian relatives were found to have been misappropriated by him in connection with a business given that the the funds were received by him in the normal course of the operation of his investment business and his dishonest act took place in connection with the operation of that business. ...

The Queen, 92 DTC 6582, [1993] 1 CTC 10 (FCTD)-- summary under Agency Summary Under Tax Topics- General Concepts- Agency The taxpayer's accountant, whose name and address appeared on the back of its tax returns, received a refund cheque, fraudulently endorsed it and deposited it to his account. ...