Search - 教育部《义务教育课程方案（2023年版）》

Canada, 2023 FCA 195-- summary under Property Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Property provision of access to customers was "property" A subsidiary ("PC Bank") of Loblaw had agreed with CIBC for CIBC to provide retail banking services under Loblaw’s President's Choice trademark. ...

BCM Cayman LP & Anor v Commissioners for His Majesty's Revenue and Customs, [2023] EWCA Civ 1179-- summary under Corporation Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Corporation UK LLP is a corporation In the course of finding that an unincorporated body (a Cayman LP) could not be a member of a UK LLP, Whipple LJ stated (at para. 47): UK LLP is a UK corporate body governed by the Limited Liability Partnership Act 2000 which imposes a number of requirements, including … the requirement that members must subscribe their name to the incorporation document …. ...

Canada (Attorney General), 2023 FCA 236-- summary under Subsection 23(2) Summary Under Tax Topics- Other Legislation/Constitution- Federal- Financial Administration Act- Section 23- Subsection 23(2) discretion of Minister under s. 23(2) is “relatively unconstrained” In finding no reversible error in the Federal Court’s dismissal of the appellant’s application for judicial review of a decision of the Minister of National Revenue refusing its request for remission of tax under s. 23(2) of the Financial Administration Act, Stratas JA stated (at para. 3): [D]ecisions of this sort are relatively unconstrained: the Minister has a discretion of sweeping ambit based on wide criteria. … In practical terms, normally only a fundamental misreading or misapplication of subsection 23(2), irrationality, or bad faith on the part of the Minister will lead to relief. ...

Ghermezian, 2022 FC 236, aff'd in part 2023 FCA 183-- summary under Evidence Summary Under Tax Topics- General Concepts- Evidence department manager can provide affidavit evidence on the activities of his department After noting (at para. 52) the principle in Coldwater First Nation v. ...

Ghermezian, 2022 FC 236, aff'd in part 2023 FCA 183-- summary under Subsection 244(5) Summary Under Tax Topics- Income Tax Act- Section 244- Subsection 244(5) s. 244(5) not the only means for the Minister to establish service by registered mail In the context of applications by the Minister for s. 231.7 compliance orders respecting CRA requests for various documents made pursuant to ss. 231.1(1) and 231.2(1), the taxpayers noted the express requirement in s. 231.2(1) that a requirement be served personally or by registered or certified mail, and submitted that in this regard that compliance with s. 244(5) is mandatory, i.e., that the Minister had not met her burden to prove service given that the CRA affidavit before Southcott J failed to attach as an exhibit the post office certificate of registration of the registered letter. ...

Ghermezian, 2022 FC 236, aff'd in part 2023 FCA 183-- summary under Subsection 231.6(2) Summary Under Tax Topics- Income Tax Act- Section 231.6- Subsection 231.6(2) burden on taxpayer to establish that the documents were not accessible from Canada before s. 231.6 can oust s. 231.1 or 231.2 In the context of applications by the Minister for s. 231.7 compliance orders respecting CRA requests for various documents made pursuant to ss. 231.1(1) and 231.2(1), Southcott J, after noting (at para. 176) the taxpayers’ submission “that the Minister cannot compel the production of foreign-based information or documents, within the meaning of s 231.6, other than through s 231.6,” Southcott J accepted (at para. 180) the position of the Minister “that the Requirements oblige the Respondents to provide the documents and information in their power, possession and control, if accessible from Canada [emphasis in original]”, but found that the taxpayers had not met their burden of establishing that the requested information was not accessible from Canada. ...

The King, 2023 TCC 15 (Informal Procedure)-- summary under Paragraph 8(1)(g) Summary Under Tax Topics- Income Tax Act- Section 8- Subsection 8(1)- Paragraph 8(1)(g) a train-operator employee could not deduct his costs of staying in Oshawa, as he reported to work at the Oshawa train station The taxpayer, who was a Bombardier commuter train operator, usually started and finished work at the Oshawa Go Train Station, which was 160 kilometres from his home in Picton. ...

Canada, 2023 FCA 38-- summary under Certainty Summary Under Tax Topics- Statutory Interpretation- Certainty there are acceptable uncertainties in the application of an anti-avoidance provision to taxpayers who test its limits After finding that s. 84(2) extended to the indirect distribution of liquid assets of the target to the taxpayers through its sale to an arm’s length purchaser cum “facilitator” for cash proceeds, Noël C.J. stated (at para. 82): [T]he appellants argue that the trial judge’s broad interpretation of subsection 84(2) makes the application of this provision unpredictable, uncertain and unfair, and that it should be rejected on that account (Memorandum of the appellants, para. 106). ...

The King, 2023 TCC 28-- summary under Judicial Comity Summary Under Tax Topics- General Concepts- Judicial Comity more detailed of 2 fellow TCC decisions followed, notwithstanding that it might be a nullity At issue was whether a widow receiving funds from the RRSP of her deceased spouse was a “spouse” for purposes of s. 160(1)(a), so that s. 160 could be applied regarding his tax debt. ...

Hootsuite Inc. v British Columbia (Finance), 2023 BCSC 358-- summary under Telecommunication Service Summary Under Tax Topics- Other Legislation/Constitution- British Columbia- Provincial Sales Tax Act- Section 1- Telecommunication Service telecommunication service was incidental to the non-taxable service of providing technical expertise Hootsuite, which provided its customers with an online social media management system, did not itself have the servers and storage facilities to host its platform, and instead accessed those of Amazon Web Services (“AWS”). ...