Search - 泉州木偶剧院 发票

Atkins, 76 DTC 6258 that while the: "... Court has the power to reconsider and refuse to follow one of its previous decisions, we are of opinion that we should do so only when we are convinced that our previous decision was wrong... ...

.[:] "'... the words of an Act are to be read in their entire context and in their grammatical and ordinary sense harmoniously with the scheme of the Act, the object of the Act, and the intention of Parliament.'" ...

Manley, 85 DTC 5150, [1985] 1 CTC 186 (FCA)-- summary under Subsection 5(1) Summary Under Tax Topics- Income Tax Act- Section 5- Subsection 5(1) Mahoney, J. stated that Atkins is authority "for the proposition that an amount paid in settlement of a claim for damages for wrongful dismissal is not salary", but " Atkins is not, and does not purport to be, authority for the proposition that damages, or an amount paid to settle a claim for damages, cannot be income for tax purposes. ...

Poirier, 92 DTC 6335, [1992] 2 CTC 9 (FCA)-- summary under Subsection 31(1) Summary Under Tax Topics- Income Tax Act- Section 31- Subsection 31(1) In finding that an operation of raising Charolais cattle was not the taxpayer's chief source of income, MacGuigan J.A. stated: "... it is patent to us that farming was in a subordinate position to the respondent's employment occupation. ...

General Provisions provision dealing with only certain situations was the more specific After stating (at para. 29) that “arguably there is a conflict between subsection 141.01(2) of the Act and subsection 141.1(3) of the Act," Webb JA stated (at para. 30): Because subsection 141.1(3) of the Act is the more specific provision that only applies in certain situations, it will override subsection 141.01(2) …. ...

., docket A-663-99 (FCA)-- summary under Subsection 225(1) Summary Under Tax Topics- Excise Tax Act- Section 225- Subsection 225(1) In finding that the respondent was responsible for remitting any GST it had collected with respect to its exempt supply of full-time vocational training, Sharlow J.A. stated: "... a taxpayer who has in fact collected GST, whether for services that are taxable or for services that are later determined to be exempt supplies, must remit those amounts as liable to be assessed if they are not remitted. ...

Canada, 2015 FCA 94, aff'g 2014 DTC 1059 [at 2959], 2014 TCC 33-- summary under Ordinary Meaning Summary Under Tax Topics- Statutory Interpretation- Ordinary Meaning no relief for "harsh" (timing difference) consequences In rejecting a submission based on the harshness of s. 34.1 in the taxpayer's circumstances, Woods J noted that the allegedly harsh effect reversed in the following year – and in any event "it is well established that this Court cannot grant relief on grounds only that the result is harsh: Lans v The Queen, 2011 FCA 290. ...

After noting that paragraph 41 of IT-145R, dated June 19, 1981, was contrary to the taxpayer's position, Desjardin J. noted (p. 9): "... ...

Pipelines that distributed liquid hydrocarbons mix to a fractionation plant accordingly were "machinery and apparatus" that were used by it " directly in the manufacture or production of goods". ...

The Queen, 95 DTC 5477, [1995] 2 CTC 316 (FCA)-- summary under Context Summary Under Tax Topics- Statutory Interpretation- Context After finding that the 40 kilometer distance referred to in s. 62(1) of the Act should be measured on the basis of the shortest normal route to the traveling public, Marceau J.A. stated (at p. 5479): "... by applying the straight line rule to the calculation of the distance referred to in subsection 62(1) of the Act, the Tax Court of Canada has interpreted the word without regard to the context and, in so doing, had committed an error of law.... ...