Search - 报销 发票日期 消费日期不一致

. … [T]here is no case law that suggests a transferor includes a person who ceases to exist and has not otherwise undertaken some act or omission which transfers property prior to its… demise or dissolution. … After its dissolution, CIA could not legally, and … did not factually direct, author or contemplate such a transfer…. ...

. … All of the cheques issued by the Appellant in payment of the invoices in question were cashed at cheque-cashing centres. … According to… Kosma‑Kare [2 015 TCC 182] and Salaison Lévesque [2014 FCA 296]...the name of the true supplier or its intermediary (within the meaning of the ETA) must appear on the invoices and good faith is not a relevant criterion in that regard. … The Appellant submits that since the Respondent acknowledged that supplies had been provided in relation to the invoices issued by the 4 suppliers, this was sufficient to entitle it to ITCs. ...

After first finding that PPP was not entitled to input tax credits under s. 175.1 respecting the claims paid by it, Tardif J also found that PPP was not entitled to ITCs under s. 169, stating (at paras. 97, 108, 110 and 120-121, TaxInterpretations translation): … [T]he vehicle acquired through the partial disbursement [the other part being covered by the primary insurer] does not profit or benefit the appellant since only the consumer takes advantage of the acquisition of the replaced property. … [T]he acquiror of the taxable supply is not the appellant but the consumer who benefits from the contract reimbursing for the full price…. The argument that the dealer must do a lot of work…to prepare and present the claim to the appellant is quite unconvincing…. … [T]o claim that the payment made by the appellant as a result of a claim is a transaction between the appellant and the dealer and a taxable economic activity is without merit. ...

. … [T]here is no provision of the Act that allows the Appellant, who is not an employee in relation to the services that he is providing as a realtor / broker / developer, to determine his income on a cash basis. ...

When a substantial deficiency in shareholders’ equity subsequently emerged, a negotiated Settlement Agreement concluded more than a year after the sale reduced the sale price by $0.5 million (to $15.5 million), increased the portion of the sale price payable under the reverse earn-out to $3 million – and provided that the vendors would reimburse a further portion of the sale price out of amounts received by them under the earn-out. ... See summary under s. 54 – proceeds of disposition – para. (a). ...

When a substantial deficiency in shareholders’ equity subsequently emerged, a negotiated Settlement Agreement concluded more than a year after the sale reduced the sale price by $0.5 million (to $15.5 million), increased the portion of the sale price payable under the reverse earn-out to $3 million – and provided that the vendors would reimburse a further portion of the sale price out of amounts received by them under the earn-out. ... See summary under s. 54 – proceeds of disposition – para. (a). ...

. … [T]he exclusions listed in section 1 of Part III…should be narrowly construed. ... Smith J found that the crystallized ginger was zero-rated, finding (at paras 53, 54, 55, 57 and 58): The first ingredient was … ginger. ... Taking a textual approach to the interpretation of section 1(e) of the Act, I find that the opening words “candies, confectionery that may be classed as candy, or any goods sold as candies”, clearly suggest that it is primarily intended to exclude food that is commonly viewed and sold as candy where the first ingredient is in fact sugar or some other natural or artificial sweetener. … [M[ost consumers would be surprised to learn that products sold in the baking section of a typical grocery store, could be subject to GST [T]he crystallized ginger …was sold as a baking ingredient similar to a dried fruit. ...

. … [T]he exclusions listed in section 1 of Part III…should be narrowly construed. ... In finding that the granola was not excluded from zero-rating under para. 1(h), Smith J found (at paras 68, 70): … [M]any types of breakfast cereals can be snacked “right out of the box” and the suggestion on the packaging that you can do so, does not change a breakfast cereal into a snack item or convenience food.... While I agree that packaging and labelling will generally carry the day, I find that product placement within the grocery store is equally determinative. … [I]ts customers sold the product in question in the cereal aisle of the grocery store…. ...

The Queen, 2017 TCC 67-- summary under Section 166 Summary Under Tax Topics- Income Tax Act- Section 166 curative effect of ss. 166 and 152(8) After rejecting taxpayer submissions that a reassessment was invalid because it had been made before any audit of the items in question had really commenced and the reassessment had simply denied all the expenditures in full, D'Auray J went on to state respecting the “curative” effect of ss. 166 and 152(8) (at paras. 189-190): … [I]n light of the Ginsberg decision, I am of the view that the remedial provision in section 166 …has the effect of deeming an assessment valid, despite the failure of the Minister to comply with the requirements of subsection 152(1). With respect to the remedy in subsection 152(8)… in the Golini decision [2013 TCC 293], Miller J, in a situation similar to that in this case, …stated… … There is no law… to the effect that a protective assessment is invalid if issued for the sole purpose of leaving the door open to conduct or continue an audit. I can find no precedent that this is a procedural unfairness that overrides … section 152(8) ...

(b), stating (at para 44): …[I]f I had concluded that the Appellant provided multiple supplies, then … the supply of the orthodontic appliance would be zero-rated pursuant to section 11.1 of Schedule VI, Part II of the Act. … [T]he Act has set out the scheme for an orthodontic appliance entirely separate and apart from the provisions that apply to a prosthesis. … [T]he supply of an orthodontic appliance, being a medical device assembled by a licensed dental professional in a patient’s mouth, falls within the zero-rated scheme contained in Schedule VI. ...