Search - 深圳居住证 办理条件 最新政策

Sylvan Lake Golf & Tennis Club Ltd., 2002 SCC 19, [2002] 1 S.C.R. 678-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission rectification available notwithstanding lack of due diligence on part of plaintiff The plaintiff (“Sylvan”) and the defendant (“Performance”) entered into an agreement respecting a golf course that gave Sylvan the option on the 18 th fairway for a specific residential development to be undertaken by it. ... The plaintiff must establish that the terms agreed to orally were not written down properly. … What is essential is that at the time of execution of the written document the defendant knew or ought to have known of the error and the plaintiff did not. ...

Williams Moving & Storage (B.C.) Ltd. v. Canada (Minister of National Revenue), 2024 BCCA 160-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission bankruptcy proposal which CRA had misinterpreted is corrected pursuant to discretion under the BIA A drafting error (involving an inappropriate duplication of text) in the proposal which was approved by the creditors of an insolvent company (Williams Moving) and by the B.C. ... In finding that the chambers judge had not erred in denying rectification of the written terms of the proposal, Wilcock JA noted (at para. 68) the finding in Fairmont that “rectification requires the parties to show an antecedent agreement with respect to the term or terms for which rectification is sought” and stated (at paras. 69): [I]t is difficult to see how it can be said that the creditors would have understood the Proposal to be anything other than what was presented to them. … There was insufficient evidence of a common understanding amongst the appellant and its creditors on the matter in dispute …. ...

& E. Commissioners v. Faith Construction Ltd., [1989] BTC 5121 (C.A.)-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt receipt even though obligation to lend back In response to the proposed repeal effective 1 June 1984 of the zero rating of building alteration services, four building companies with existing contracts for building alterations arranged with their customers for payment by the customers before that date subject (in one case) to the condition that the building company would immediately lend back an equivalent sum, to be repaid as the work was done or subject (in the other case) to that money being paid into an account of the building company for release only as the work was done. ...

Collins & Aikman Products Co. v. The Queen, 2009 DTC 1179 [at at 958], 2009 TCC 299, aff'd 2010 DTC 5164 [at 7293], 2010 FCA 251-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt payment by direction A Canadian corporation ("C&A") paid two dividends to its Canadian-resident parent ("Holdings"), which distributed the same amounts to its U.S. ...

Ashmore & Ors., [1995] BTC 406 (CA)-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission intended terms not clear A deed for payment of £70,000 to charity, although it was intended to comply with an income tax requirement that the payment be for a period which might exceed three years, was executed in terms that ensured that the period would not exceed three years. ...

Coppley Noyes & Randall Ltd. v. The Queen, 91 DTC 5291, [1991] 1 CTC 541 (FCTD), varied on appeal 93 DTC 5196, 5508 (FCA).-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt presumed application to oldest debt The taxpayer's practice, in determining its allowance for doubtful accounts at the end of its taxation year on November 27, 1082, included having regard to payments made by trade debtors during the three months after that its year end, but treating receipts as going to the oldest receivables first. ...

David Richards LJ stated (at paras. 111-112): The clear conclusion to which the FTT came … was put by the FTT at [422], "the Jersey directors were acting under what they considered was an 'instruction' or 'order' from the parent". The inevitable conclusion from that finding was … that the decision to enter into the relevant transactions was taken by the parent in the UK, not by the directors in Jersey. They were, of course, concerned to ensure that what they were being instructed to do was lawful. … Likewise, the directors were concerned to ensure that there were no unexpected liabilities for the Jersey companies, such as stamp duty, and to ensure that the documents were in proper order. ...

Travel Document Service & Ladbroke Group International v Revenue & Customs (Rev 1), [2018] EWCA Civ 549-- summary under Interpretation/Definition Provisions Summary Under Tax Topics- Statutory Interpretation- Interpretation/Definition Provisions where an anti-avoidance provision’s application depended on the purpose of being a creditor, that purpose was the one for holding shares which were a deemed loan A British taxpayer (TDS) used a total return swap to cause its share investment in a subsidiary (LGI) to be deemed to be a loan. ... That being so, I agree with Mr Ghosh [for HMRC] that the inescapable inference was that securing the advantage had become a main purpose of holding the shares. … He also rejected HMRC’s submission that "’main’ … means ‘more than trivial’," stating (at para. 48): A purpose can be "more than trivial" without being a "main" purpose. ...

Ed Sinclair Construction & Supplies Ltd. v. MNR, 92 DTC 1163, [1992] 1 CTC 2218 (TCC)-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt no payment by mere book entry Bowman J. stated: A mere bookkeeping entry in a loan account by itself does not constitute a taxable event unless there is something more, such as receipt. ...

Travel Document Service & Ladbroke Group International v Revenue & Customs (Rev 1), [2018] EWCA Civ 549-- summary under Subsection 83(2.1) Summary Under Tax Topics- Income Tax Act- Section 83- Subsection 83(2.1) “main” has a connotation of importance A British taxpayer (TDS) used a total return swap to cause its share investment in a subsidiary (LGI) to be deemed to be a loan. ... After so concluding against TDL, Lord Justice Newey stated (at para. 48): I would add, however, that I do not accept that, as was submitted by Mr Ghosh [for HMRC], "main" … means "more than trivial". ...