Search - 报销 发票日期 消费日期不一致

" … The fact that the limited partners may have had an ownership interest in the assets did not detract from the conclusion that the General Partner was a "purchaser" within the meaning of the Tax Act and was required to pay tax on the full amount of the purchase price allocated to the tangible personal property. ...

Although the U.S. dollars delivered under the contract appreciated significantly, Sir John Vinelott found (at p. 137) that: "... the agreement between the company and the bank was a single composite agreement under which the company could not deal with the forward contract without the consent of the bank and under which the bank was to be at liberty to use the dollars purchased in discharge of the dollar loan, to the extent that that had not been repaid before 15 March 1983. ...

Repairs or Running Expense pension fund settlement was one-time expenditure for enduring benefit In finding that a lump sum paid by the taxpayer to establish a pension fund for the benefit of its employees was a non-deductible capital expenditure, Viscount Cave L.C. stated (pp. 213-214): "... ...

…[A]ll the three contracts are for three different purposes – for charter of accommodation barge, for use of barge in domestic are [sic] and for replacement decks. ...

" See summary under General Concepts – Rectification and Rescission. ...

" See summary under Treaties – Art. 9. ...

With respect to the initial character of each overriding commissions as income when receivable, Brandeis J. stated (p. 199): "... the mere fact that some portion of it might have to be refunded in some future year in the event of cancellation or reinsurance did not affect its quality as income... ...

Especially must this be so where the chattels being considered are subject to wear and tear through use … In my opinion the word “permanent”, as used by King J. should be interpreted for the purposes of this appeal as indicating the object of having the carpeting remain where it is so long as it serves its purpose. ...

. … It is provided that in such a case, by virtue of the dissolution of a business corporation, its rights and obligations become those of its sole shareholder, which becomes a party to any judicial or administrative proceeding to which the dissolved corporation was a party. ...

Hesler CJQ further dismissed the appellants claim that a Quebec regulation requiring retailers to verify, at the time of sale, the identity of a purchaser claiming to be an Indian, undercut the exclusive federal power over Indians, stating (at paras 100 & 112): …Notwithstanding s. 91(24), provincial laws of general application apply proprio vigore to Indians and Indian lands… …[T]he appellants’ failure to acknowledge or avail themselves of workable solutions does not render the budget measures unconstitutional… [T[heir refusal to participate more likely flows from a desire to preserve a competitive advantage than an inability to shoulder an excessive administrative burden. ...