Search - 报销 发票日期 消费日期不一致

. … Intentions can change, as can the scope of the proposed disclosure. … The potential scope of the Disclosure could not be determined without further investigation by Plaintiff and her counsel. … I agree with the Respondent that there is an important distinction between the date information is actually disclosed under the VDP and the date the taxpayer makes the decision to investigate the making of a disclosure. ... Gagnon or the VDP to accept his request for disclosure. … His requests sought to complete the record. ...

KPMG LLP, 2016 FC 1322-- summary under Subsection 231.2(3) Summary Under Tax Topics- Income Tax Act- Section 231.2- Subsection 231.2(3) s. 231.2(3) overrode CPA duty of client confidence KPMG LLP sought to quash an order of Noël J- that authorized the Minister to impose on KMPG a requirement pursuant to s. 231.2(3) to disclose confidential information relating to certain of its unnamed clients relating to their participation in a tax structure known as the Offshore Company Structure – on the grounds that Rule 208 of the Ontario Code of Professional Conduct for CPAs (and similar rules in other provinces) provided that “a member or firm shall not disclose any confidential information concerning the affairs of any client [or] former client….” After noting (at para 7) that there was a listed exception from this rule where “such information is required to be disclosed by order of lawful authority,” and before dismissing the motion, Crampton CJ stated (at para 9): In my view, the language of s. 231.2(3) of the Act is clear and overrides the general confidentiality rule imposed by Rule 208 of the Code. … [C]ancelling or varying Justice Noël’s Order … would appear to be inconsistent with Parliament’s intent in enacting s. 231.2 (R. v. ...

. … If the Respondent’s position were accepted, it would mean that, given the government’s intent to deal with offshore tax offenders, every Canadian taxpayer with an offshore bank account would be immune from compliance with the audit requests made under s 231.1(1) because this could lead to criminal proceedings at some time in the future. … [A] mere suspicion does not change the predominant purpose of an audit into a criminal investigation. See Jarvis …. ...

In finding that the decisions of the Minister’s delegate to deny relief were reasonable, Shirzad J stated (at paras. 49, 54): … I agree that the Applicant’s use of funds for an alternative and unrelated purpose, i.e., the prioritization of its GST/HST payments, does not justify non-compliance. ... This conclusion is compounded by the CRA Appeals Team Leader’s confirmation that the CRA did not misinterpret subsection 168(1) of the ETA…. … [S]ubsections 152(1)(a) and 168(1) of the ETA clearly indicate that the Applicant’s GST/HST payments are due on the date in which the Applicant issues its invoices. … [I]t was reasonable for the CRA Appeals Team Leader to find that the Applicant has no justifiable excuse not to remit GST/HST upon issuing an invoice, or to use payroll remittances to offset those payments. ...

Dominelli (who had claimed $139 million in deductions from two leveraged insurance annuity arrangements) to provide related documents, Dominelli and the Minister made a written agreement that Dominelli would provide an affidavit with appended documents that was to certify with particulars that he and his advisors had canvassed their records for the requested documents – and that if the Minster was not satisfied with the affidavit, she would ask that judgment be delivered on the compliance application (until then, held in abeyance). ... Pentney J stated (at para. 59) that he agreed “with Dominelli that the scope of the Minister’s discretion to determine that she is not satisfied that he has discharged his obligations under the agreement must be limited by the terms of their agreement ….” However, he went on to find that Dominelli’s affidavit did not demonstrate that he had met his obligations under the agreement, stating (at para. 79): [T]he gap between what Dominelli promised to do and what his affidavit states is striking. … [H]is evidence does not establish that he has met the specific and detailed terms of the agreement and the Undertaking that he negotiated, and thus his motion cannot succeed. ...

. … [T]he … courts have found that late-filed elections cannot be accepted for provisions not expressly listed in the ITA and the Regulations as allowing late-filed elections …. ...

The Queen, 78 DTC 6028, [1978] CTC 113 (FCTD)-- summary under Personality Summary Under Tax Topics- General Concepts- Personality "... ... Salomen & Co. ([1897] 2 AC 22)..." (p. 6038) ...

MNR, 87 DTC 5404, [1987] 2CTC 179 (FCTD)-- summary under Subsection 246(2) Summary Under Tax Topics- Income Tax Act- Section 246- Subsection 246(2) "[T]he term ' bona fide ', when used as an adjective, is generally taken to mean 'honestly', 'genuinely' or 'in good faith'. ...

T-919-16 … is an application for leave to impose a requirement on Citibank to disclose information regarding transactions involving Cayman National Bank and unnamed residents of Canada. ... Stephanie Henderson, [which] … describe how the CRA came to believe that the requirement could lead to the production of information regarding Canadian taxpayers’ undisclosed foreign assets and tax liability. … [I]nformation provided by Citibank as a result of this requirement brought Mr. ...

In rejecting the Bank’s submission that it was a bona fide purchaser for value, he stated (at para. 43) that “ I agree that the defence is not limited to "‘purchasers who obtain property through a contract of sale,” but then stated (at para. 46-47):" "[T]he 1998 and 2000 amendments to the ITA and ETA deemed trust provisions are based on the premise that a secured creditor cannot invoke the bona fide purchaser for value defence when it enforces its security or receives a payment from its debtor. … I would add that the defence remains available to unsecured creditors, such as suppliers, landlords or public utilities, who receive payments from a tax debtor. In those cases, denying the defence would give rise to the concerns mentioned by Justice Iacobucci at para 44 of First Vancouver – it "would have a general chilling effect on commercial transactions. ...