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Decision summary
1068754 Alberta Ltd., trustee of DGGMC Bitton Trust v. ARQ, 2018 QCCA 8 (Quebec Court of Appeal), aff'd 2019 SCC 37 -- summary under Subsection 231.2(1)
Before dismissing DGGMC’s appeal, she stated (at paras. 51-53, Tax Interpretations translation): Here we are not concerned with … a seizure outside of Quebec which, it is true, could require the seizing party to approach an authority of the foreign State with a view to obtaining its collaboration in order to proceed. ...
Decision summary
Kretztechnik AG v Finanzamt Linz, [2005] EUECJ C-465/03, [2006] BVC 66 (ECJ (1st Chamber)) -- summary under Subsection 169(1)
Thus, the right to deduct VAT charged on the acquisition of input goods or services presupposes that the expenditure incurred in acquiring them was a component of the cost of the output transactions that gave rise to the right to deduct … [36] In this case, in view of the fact that, first, a share issue is an operation not falling within the scope of the [Directive] and, second, that operation was carried out by Kretztechnik in order to increase its capital for the benefit of its economic activity in general, it must be considered that the costs of the supplies acquired by that company in connection with the operation concerned form part of its overheads and are therefore, as such, component parts of the price of its products. ...
Decision summary
6094350 Canada Inc. and Genex Communications Inc.v. Agence du revenu du Québec, 2018 QCCQ 556, aff'd in part (rev'd on statute-barring issue) sub nom.Demers v. Agence du revenu du Québec, 2020 QCCA 681 -- summary under Subsection 227.1(3)
. … Mr. Demers is an experienced director. Nothing permitted him to believe that the cosmetic changes made to the structure of the Corporation sufficed to change its tax obligations and to terminate its obligations to collect and remit the source deductions for personnel. ...
Decision summary
Agence du revenu du Québec v. Stamatopoulos, 2018 QCCA 474 -- summary under Intermediary
.” … [T]he judge concluded that the evidence presented by the Agency did not support the hypothesis that a business other than the subcontractors indicated in the invoices had transacted with Mr. ...
Decision summary
Deputy Commissioner of Taxation v Rennie Produce (Aust) Pty Ltd (in liq), [2018] FCAFC 38 -- summary under Subsection 231.2(1)
. … Words and Phrases Harman obligation ...
Decision summary
Alberta v ENMAX Energy Corporation, 2018 ABCA 147 -- summary under Subparagraph 20(1)(c)(i)
. … A parent of a municipal entity is not entitled to gain an advantage over its private competitors by arranging its subsidiaries’ affairs in a way that causes a hypothetical arm’s length loan to appear riskier than it would have been had any reasonable municipal entity actually gone into the market to borrow the funds. ...
Decision summary
Moorthy v Revenue and Customs, [2018] EWCA Civ 847 -- summary under Retiring Allowance
The two issues were "the taxability issue"--whether the settlement sum was taxable employment income as "payments and other benefits which are received [by the relevant person] directly or indirectly in consideration or in consequence of, or otherwise in connection with- (a) the termination of a person's employment"; and, if so, "the exemption issue"--whether the settlement sum (or any part of it) was taken out of the above charge to tax by a statutory exemption (“s. 406”) for a payment provided "on account of injury to … an employee", the alleged injury being the injury to the taxpayer's feelings sustained in the context of his age discrimination claim. ...
Decision summary
M. Young Legal Associates Ltd v. Zahid Solicitors (a firm) and Others, [2006] EWCA Civ 613 -- summary under Section 96
. … [T]he words of the core definition [of partnership in the Partnership Act 1890] are wide enough to render the recipient of payments in a fixed sum a partner provided that there is a business, that it is carried on with a view to profit and, crucially for present purposes, that he is carrying it on in common with another or others. ...
Decision summary
Ryanair Ltd. v. Revenue Commissioners, [2018] EUECJ C-249/17 (European Court of Justice (First Chamber)) -- summary under Subsection 141.01(2)
.”), and (at para. 25): [T]he right to deduct, once it has arisen, is retained even if the intended economic activity was not carried out and, therefore, did not give rise to taxed transactions …. ...
Decision summary
PCI Géomatics Entreprises Inc. v. Agence du revenu du Québec, 2019 QCCQ 2688, rev'd 2020 QCCA 1342 -- summary under Government Assistance
. … PCI justifiably submitted that the position adopted by the ARQ, that the SADI Agreement was a forgivable loan given that the required repayments were a function of the growth in future revenues (so that the obligation to repay depended on the occurrence of an uncertain and future event), was a position which was relied upon in the dissent and rejected by the majority in McLarty. ...