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T Rev B decision
Gaston C Payette, Appellant, >>and And. >>minister of National Revenue, Respondent., [1978] CTC 2223, 78 DTC 1181
The financial results of 1966 to 1973, as submitted by the respondent, and not contradicted by counsel for the appellant, were as follows: Sa/es Sales Expenditures Losses in book business 1966 $4,872.24 $17,417.77 $12,545.53 1967 $2,308.92 $ 7,402.34 $ 5,093.42 1968 $4,150.10 $12,392.26 $ 8,242.16 1969 $8,428.46 $17,813.55 $ 9,385.09 1970 $3,427.24 $12,871.40 $ 9,444.16 1971 $6,723.02 $17,417.14 $10.694.12 1972 $2,822.90 $12,740.21 $ 9,918.31 1973 $ 734.16 $ 9,653.13 $ 8,918.97 3.8. ... The following is the appellant’s statement of income and expenditure for 1971, given as a typical example of the various expenditures which explained the appellant’s losses with regard to the publication and sale of his books: Net sale of books $ 6,723.82 Harpell Press: purchase of books $ 3,475.00 New York Times: advertising $ 6,260.50 Book World: advertising $ 1,415.63 Consumption [sic] of books $ 78.65 Printing of circulars $ 289.18 Clerical costs $ 3,000.00 A&C annuities and pensions, illness $ 99.72 Travel: book business $ 3,059.68 Bank charters $ 21.96 Nat photoengraving, text illustration S 419.71 C Podlone: text revision $ 360.00 Stationery $ 348.60 Bell Tel $ 31.38 Burnett, Appleby: purchase of names $ 225.40 Postage $ 943.53 $20,028.94 Increase in inventory $ 2,611.00 $17,417.94 Losses of book business $10,694.12 This statement of income for 1971 was admitted by the respondent as being representative of the other years concerned. 3.14. ...
News of Note post
Article 135(1)(d) of the Principal VAT Directive exempted “transactions, … concerning … payments, transfers, debts, … but excluding debt collection”. ... (a) of the financial service definition, which exempts the “payment … or transfer of money …”.) ... Summary of Target Group Ltd v Revenue and Customs [2023] UKSC 35 under ETA s. 123(1) – financial service – (a). ...
SCC
Tees & Persse Ltd. v. The King / Watt & Scott (Toronto) Ltd. v. The King / Weddel Limited v. The King, [1946] SCR 499
Tees & Persse Ltd. v. The King / Watt & Scott (Toronto) Ltd. v. ... The King / Watt & Scott (Toronto) Ltd. v. The King / Weddel Limited v. ... For the purpose of the levying of any duty, * * * (a) The importation of any goods * * * shall be deemed to have been completed from the time such goods were brought within the limits of Canada, * * * Section 35 commences "whenever any duty ad valorem is imposed on any goods imported into Canada ". ...
News of Note post
6 December 2018- 12:29am Burton – Federal Court of Australia finds that a foreign tax credit was reduced by ½ when only ½ of a capital gain was brought into income Email this Content An Australian-resident individual was taxed at the 15% long-term U.S. capital gains rate on his gains on the disposal of U.S. oil and gas drilling rights. ... The Article does not suggest that a credit is allowed against Australian tax payable for the whole amount of the US tax paid. … It does not prescribe how much is to be allowed as a credit. ... Summaries of Burton v Commissioner of Taxation [2018] FCA 1857 under s. 126(1) and Treaties – Income Tax Conventions – Art. 24. ...
Technical Interpretation - External
1 November 1993 External T.I. 9317770 - APFF — Acquisition de contrôle — Mandat — Lien dépendance — PCGR
1 November 1993 External T.I. 9317770- APFF — Acquisition de contrôle — Mandat — Lien dépendance — PCGR Unedited CRA Tags 256, 251, 249 ACQUISITION DE CONTROLE Richard S. ... Ce dernier vend ses actions à C. b) La propriété de la Corporation X est détenue par un groupe de 25 employés-actionnaires, la participation de chacun variant entre 1 % et 15 %. Un des employés vend ses actions à 1) un des autres employés-actionnaires, 2) un nouvel employé-actionnaire. ...
News of Note post
25 August 2019- 11:54pm Burton – Full Federal Court of Australia confirms that a foreign tax credit was reduced by ½ when only ½ of a capital gain was brought into taxable income Email this Content An Australian-resident individual was taxed at the 15% long-term U.S. capital gains rate on his gains on the disposal of U.S. oil and gas drilling rights. ... Summaries of Burton v Commissioner of Taxation, [2019] FCAFC 141 under s. 126(1) and Treaties – Income Tax Conventions – Art. 24. ...
Article Summary
David M. Sherman, "GST Tidbits – Backdating of Voluntary Registrations by 30 Days", GST & HST Times, Release No. 280C – March 2013 -- summary under Subsection 240(1)
Sherman, "GST Tidbits – Backdating of Voluntary Registrations by 30 Days", GST & HST Times, Release No. 280C – March 2013-- summary under Subsection 240(1) Summary Under Tax Topics- Excise Tax Act- Section 240- Subsection 240(1) At CRA's annual GST/HST meeting with the Canadian Bar Association Commodity Tax section on February 23, 2012, CRA stated in Question 48: For a voluntary GST/HST registration the CRA will accept an effective date of registration that is within 30 days of the date when the registration was made, regardless of the method of registration (online, telephone, or paper). ...
BCSC decision
In Re Taxation Act and Income Tax Act and >>in Re Assessments of Firestone Tire and >>rubber Company of Canada, Limited., [1940-41] CTC 342
:—The Firestone Tire & Rubber Co., hereinafter referred to as the ‘‘Firestone Company,’’ is a company incorporated under the laws of the Dominion. ... Counsel for the Minister of Finance conceded that under the decision of Grainger & Sons v. ... The casings so withdrawn are shown in ex. 7 under the heading ‘‘ Net Sales. ’ ’ The Monthly Inventory and Sales Report is forwarded by the Distributor to the Firestone Company in duplicate. ...
Article Summary
Allan Lanthier, "Tax relief for family business transfers: A legislative fiasco – Part I / Tax relief for family business transfers: A legislative fiasco – Part II", Canadian Accountant, 8 July 2021 (Part I) and 9 July 2021 (Part II) -- summary under Paragraph 84.1(2)(e)
Allan Lanthier, "Tax relief for family business transfers: A legislative fiasco – Part I / Tax relief for family business transfers: A legislative fiasco – Part II", Canadian Accountant, 8 July 2021 (Part I) and 9 July 2021 (Part II)-- summary under Paragraph 84.1(2)(e) Summary Under Tax Topics- Income Tax Act- Section 84.1- Subsection 84.1(2)- Paragraph 84.1(2)(e) Overview Bill C-208 generally provides that an individual selling qualified small business shares or shares of a family farm or fishing corporation to a corporation controlled by the individual’s children or grandchildren who are at least 18 years of age will benefit from capital gains treatment rather than a s. 84.1 deemed dividend provided that such purchaser does not dispose of those shares for at least 60 months. ... Example of strip Emily transfers her shares of a small business corporation (Petco) with nominal tax basis and paid-up capital to a Newco- in which her daughter owns nominal value special voting shares giving her voting control, and Emily owns the balance of the equity – in consideration for a promissory note, which is repaid over the next five years with intercorporate dividends received by Newco from Petco. ... Furthermore, the math in the formula is wrong – even if it were effective, it would only eliminate the deduction at taxable capital levels of $510 million, not $15 million. ...