Search - 报销 发票日期 消费日期不一致

After stating (at para. 44) that “subsection 256(5.1)… makes it clear that control in fact is based on the ability to exercise direct or indirect influence” and that “ McGillivray confirms that the influence must be exercisable, directly or indirectly, against the voting shareholders of the corporation,” Hogan J went on to find that Mr Silva had de facto control of the taxpayer, stating (at paras 49, 50, 56 and 61): It was entirely dependent on the cash flow provided to it by Seawind Corp. under the Development Agreement to fund the Certification Expenses. ... Silva, who controlled both parties when the agreement was entered into. … … [I]t is hard to conceive that the Canadian Resident Shareholders would have exercised their voting rights independently of Mr. ... The fact that the Canadian Resident Shareholders were either employees of the Appellant or entities wholly owned by employees of the Appellant reinforces this conclusion. … [I]t is not hard for me to imagine that Mr. ...

Before finding that s. 191.1 applied, so that such output tax instead was based on the higher costs, Jorré J stated (at para 22): The critical question to be decided can be stated as: Whether, at the time of the self supply, High Crest could expect to receive an amount of money from the government of Nova Scotia “ for the purpose of making residential units in the [20 bed addition] available to individuals” (emphasis added). Jorré J further stated (at para 61): … High-Crest would not have made such a large and risky investment in the construction of the addition, a construction with a fair market value upon completion that was substantially less than its cost, if it did not expect the service contract to come into operation and be renewed for many years. … After quoting from the Department of Finance Explanatory Notes, he stated (at para. 76): …[T]he scheme of the section indicates a clear purpose … to deny a net tax refund on the self supply by bumping up the output tax where there is government support for the provision of residential accommodation to the groups of individuals described in the section. ...

Ellis “as partial compensation for the termination of the Group Life Plan” and (at para. 103) that such payment “providing partial compensation the loss of the status of being a member of the Group Life Plan …constituted a benefit,” Sommerfeldt J stated (at paras. 121, 124): As explained by Bowman J in … Tsiaprailis … where, in addition to the general provision in paragraph 6(1)(a), there is “a specific [statutory provision] containing detailed conditions for the inclusion of an amount in income that would not otherwise be income” … the general provision cannot be used “to fill in all the gaps left by” the specific provision…. I have concluded that subsection 6(4) of the ITA and Part XXVII of the ITR are specific provisions designed to include in income certain amounts in respect of insurance coverage under a group term life insurance policy. … As those specific provisions have not captured the distributions paid in 2011 by the HWT to Ms. ...

Boyle J further found that the 14‑hour average requirement in s. 118.3(1)(a.1)(ii) was met, stating (at paras 52 and 54): The corrected chart … would be 798.5 minutes or 13.3 hours. ... Boyle J further found (at paras 57 and 61): I conclude that the proper meaning of the word “therapy” (soins thérapeutiques) in the DTC provisions … simply means the care or treatment of a physical or mental condition. … None of Gwynneth’s treatment related to what can fairly be described as simply a dietary restriction…. [The treatment] … is much more like administering a medication than it is like managing a diet. ...

(l), Pizzitelli J stated (at paras 18 and 20): …[T]he brokers’ main duty was to find a potential buyer for the business, and not specifically for the shares of the appellant, and … once a potential buyer was found, such person was parked with the Appellant or his attorney who negotiated, drafted and documented the transaction of purchase and sale and the transfer of the shares in question. … [T]he ultimate purchaser provided a written offer to purchase the assets, [and] the brokers had no idea at that point or any control over whether a binding agreement for either assets or shares could be finalized as it was then out of their hands. … …[T]he brokers were basically putting out the word that the business was for sale amongst their contacts. Clearly, they had no authority to enter into any contracts on behalf of the Appellant or bind him in any way nor to hire and instruct counsel and see a transaction through to the end. … [T]he brokers were not registered business or securities brokers in any event. ...

Green’s adaptive functioning … is an exercise in assessing whether her mental illness markedly impacts her adaptive functioning as an overall matter. ... … I am satisfied … that it does and that, at least since 2015, it has done so all, or substantially all, of the time. ... Green in coping with her anxieties, but has led to other problems, such as failing school, loss of employment, self-harm activities, reluctance to pursue therapy, and taking on too many projects. … ...

Trower, separated from her husband in 2015 and ceased to be a shareholder and director of their company (“Cove” – previously owned on a 49/51 basis) on or shortly before October 2, 2016. ... In this case the dividend was not declared (or approved) until February 2017 and so no dividend was payable in 2016. … I accept that practice in the “real world” does not always conform with best practice. … [and] that directors and/or shareholders may make a decision and act upon it, even though they may not record that decision in writing until a later date. ... He did not have that power before he became the sole shareholder and director. … While I am not able to determine the nature of the transfers in 2016, in my view, absent her agreement, they could not be and are not dividends paid to Ms. ...

After finding that AC made a single supply under the Agreement, and in finding that such single taxable supply was of promotional services rather than (as submitted by CIBC) a supply of “gift certificates” exempted under s. 181.2, Visser J stated (at paras. 32-33): [T]he true nature or raison d'être of the Aeroplan Mile Program, the … Agreement and the resulting Aeroplan Supplies is to market and promote applications for and increased use of participating CIBC credits cards (and other participating CIBC financial products such as mortgages). The wording of both the … Agreement and Aeroplan’s invoices to CIBC makes this clear. … In effect, section 9 of the 2003 Credit Card Agreement explicitly stipulates that the marketing and promotional services (the referral activities) are the predominant element of the Aeroplan Supplies and further provides that all other supplies are incidental thereto.. … …Aeroplan Payments were computed with reference to the number of Aeroplan Miles which were issued in a particular billing period as a convenient method for calculating the value of the marketing and promotional services provided by Aeroplan to CIBC. ...

Although the Audit Committee of Inc. had approved the receipt of a loan from Black, the relationship between the independent directors of Inc. and Black deteriorated, and the alleged loan by him to Inc. was never formally documented – and following subsequent litigation, all of Black’s alleged rights in that regard were extinguished in a settlement in which he agreed to pay damages to Inc. Rossiter CJ accepted Black’s position that the borrowed money had been used by Black to make a loan to Inc., so that Black was entitled to an interest deduction on his borrowed funds, stating: (at paras. 114, 128-129): A reasonable observer would conclude that Black and Inc. intended for there to be a loan agreement, and the key players thought there was a binding loan agreement. … Black and Inc. had [orally] agreed that the essential terms or repayment would match the Quest Loan so as to ensure Black was not out-of-pocket after stepping up to help Inc. … Black and Inc. reached an agreement on the essential terms of the loan and left the details to be worked out at a later date. The fact that a formal document outlining those essential terms was to be prepared later on and signed … does not alter the validity of the earlier contract. ...

In finding that CanLII instead was making a taxable supply, so that it was entitled to ITCs, Lamarre ACJ stated (at paras. 39-40): … I note that the definition of “consideration” in [s. 123(1) of] the ETA … states that consideration “includes” any amount that is payable for a supply by operation of law. … Therefore, I do not read the definition as imposing a requirement for an enforceable legal obligation to pay as argued by the respondent. ... In rejecting a Crown submission, she stated (at para. 54): I agree with CanLII that a direct link exists between the payment of the levy by the Federation and the supply of the virtual library. … Words and Phrases operation of law ...