Search - 德国民法典第1993条

The Queen, 93 DTC 5298, [1993] 2 CTC 178 (FCA)-- summary under Subsection 15(1) Summary Under Tax Topics- Other Legislation/Constitution- Charter (Constitution Act, 1982)- Subsection 15(1) The fact that s. 118(1) at the time provided a greater benefit to an unmarried couple with a child than to a married couple with a child could not be characterized as discrimination based on religion contrary to s. 15 of the Charter; nor did it interfere with either's religious belief or practice contrary to s. 2(a) of the Charter. ...

The Queen, 93 DTC 5298, [1993] 2 CTC 178 (FCA)-- summary under Paragraph 2(a) Summary Under Tax Topics- Other Legislation/Constitution- Charter (Constitution Act, 1982)- Paragraph 2(a) The fact that s. 118(1) at the time provided a greater benefit to an unmarried couple with a child than to a married couple with a child could not be characterized as discrimination based on religion contrary to s. 15 of the Charter; nor did it interfere with either's religious belief or practice contrary to s. 2(a) of the Charter. ...

The Queen, 95 DTC 272, [1993] 2 CTC 2916 (TCC)-- summary under Evidence Summary Under Tax Topics- General Concepts- Evidence Mogan TCJ. found on the authority of MNR v. ...

., [1993] GSTC 34 (NSSC T.D.)-- summary under Subsection 223(1) Summary Under Tax Topics- Excise Tax Act- Section 223- Subsection 223(1) The plaintiff was precluded from adding GST to the unit price that had won it a bid to work on a construction project given that the instructions provided to all tenderers stipulated that "federal and provincial taxes are to be included in the taxes quoted". ...

The Queen, 93 DTC 5365, [1993] 2 CTC 220 (FCTD)-- summary under Real Estate Summary Under Tax Topics- Income Tax Act- Section 9- Capital Gain vs. ...

Massey Ferguson Industries Ltd. (1993), 14 OR (3d) 528 (Ont Ct GD)-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission Given that a lease as signed did not reflect the terms agreed to in the letter of intent and that a change to the terms of a right of first refusal was never discussed with the party whom such change might adversely affect, this was found to be an appropriate case for rectification. ...

MNR, 92 DTC 2391, [1993] 1 CTC 2047 (TCC)-- summary under Paragraph 8(1)(c) Summary Under Tax Topics- Income Tax Act- Section 8- Subsection 8(1)- Paragraph 8(1)(c) A half-time staff associate at the Wesley United Church of Regina who was responsible for conducting Christian eduction including Sunday school, youth programs and attendances upon Sunday school teachers and who also assisted in worship was found to be a "regular minister". ...

The Queen, 93 DTC 5124, [1993] 1 CTC 233 (FCA)-- summary under Subsection 146(8.3) Summary Under Tax Topics- Income Tax Act- Section 146- Subsection 146(8.3) Given that s. 146(8.3) refers to "premiums paid" by the taxpayer in the two preceding taxation years rather than "premiums deducted" in such taxation years, there was a required inclusion in the taxpayer's income as a result of his wife withdrawing a sum from her RRSP in 1989 which he had contributed in February 1987 and deducted for his 1986 taxation year. ...

Evans, [1993] BTC 3 (C.A.)-- summary under Subparagraph 40(1)(a)(i) Summary Under Tax Topics- Income Tax Act- Section 40- Subsection 40(1)- Paragraph 40(1)(a)- Subparagraph 40(1)(a)(i) cost translated at historical FX rate A capital loss of a British company from the disposal of shares of a Canadian company was to be determined by computing the difference between the cost, converted into pounds sterling at the spot rate prevailing at the time of acquisition, and the proceeds, converted into pounds sterling at the spot rate prevailing at the time of disposal. ...

The Queen, 92 DTC 6543, [1993] 1 CTC 55 (Ont. Ct. J.- G.D.)-- summary under Section 8 Summary Under Tax Topics- Other Legislation/Constitution- Charter (Constitution Act, 1982)- Section 8 s. 231.3 invalid Brockenshire J. was persuaded by the decision of the Federal Court of Appeal in the Baron decision that s. 231.3 of the Act was invalid, and that therefore, search warrants issued thereunder were also invalid. ...