Search - 辐射监测仪 校准

20 August 2023- 10:32pm 632738 Alberta – Tax Court of Canada confirms the refusal of a company to not disclose its reasons for engaging in transactions on grounds of privilege Email this Content The taxpayer was assessed under s. 103(1). ... He then stated: Although I will not issue an order that would require the Appellant, in response to any of the Disputed Questions, to disclose information that is subject to solicitor-client privilege, I will note that … unless the Appellant furnishes the information in writing to the Respondent no later than ten days after this Appeal is set down for trial, the Appellant will require leave of the trial judge [under Rule 96(1)], in order to introduce that information at trial. ... The King, 2023 TCC 117 under General Concepts – Solicitor-client privilege, Purpose/intention. ...

14 March 2024- 11:00pm Suncor Energy – Tax Court of Canada finds that a s. 13(31)(a) deemed property acquisition by an LP did not accord it a corresponding deemed taxation year under the 2-year rolling start rule Email this Content Suncor acquired a Class 41 property in January 2005, then on January 1, 2006 transferred it on a s. 97(2) rollover basis to a limited partnership (the “LP”) of which it was the 99.9% general partner and whose first taxation year extended from February 1, 2005 to January 31, 2006 and second taxation year ended on January 31, 2007 (the “2007 taxation year”). ... However, that is all it does …. There is nothing in the wording of subsection 13(31) that creates the fiction of the Limited Partnership having a year-end prior to February 1, 2005 …. ...

23 June 2024- 11:42pm Active Asset Management – Tax Court of Canada finds that issuing promissory notes in satisfaction of dividends in kind does not entail a transfer of property Email this Content AAM, which wholly-owned a private corporation (Bakorp), resolved to increase the stated capital of one of the two classes of shares held by it by $35 million (resulting in a deemed dividend in that amount) and, on the same day, received two promissory notes aggregating $77.6 million in satisfaction of dividends declared on that date on both classes of shares. In finding that none of these dividends constituted a transfer of property by Bakorp to AAM, so that s. 160(1) did not apply regarding an unpaid tax debt of Bakorp, Bocock J first stated, regarding the stated capital increase: AAM can now say its shares reflect a different stated value, but not a penny has been received by it as a consequence of the deemed dividend. … [T]he mischief targeted by s.160, avoidance of payment of a tax debt to the Crown, has also not occurred. The “funds” available to Bakorp have not changed in the slightest. …. ...

25 February 2025- 11:26pm Evans – Ontario Superior Court grants an order rectifying a trust allocation resolution so as to set out specific amounts Email this Content After a discretionary family trust realized a capital gain from a share sale, the sole trustee passed a resolution in that year providing that “[t]he income of the Trust be allocated to the [three stated] Beneficiaries of the Trust payable by way of demand Promissory Note in such amounts to be determined when the income of the Trust is ascertained ….” ... Attorney General of Canada, 2024 ONSC 1955 under General Concepts – Rectification. ...

6 December 2016- 11:26pm KPMG – Federal Court of Canada finds that s. 231.2(3) overrides the CPA duty of maintaining client confidentiality Email this Content KPMG LLP sought to quash an order that authorized CRA to impose a requirement on it pursuant to s. 231.2(3) to disclose confidential information respecting unnamed clients who had participated in the KPMG “Offshore Company Structure” – on the grounds that the CPA Code of Professional Conduct prohibited disclosure of confidential client information. ...

5 June 2017- 12:23am Persepolis – Tax Court of Canada declines to infer the existence of an agency arrangement Email this Content A company (“Persepolis”), which had been incorporated to do renovation work on a cost plus 15% basis on a building owned by a corporation whose shareholder was friends with its sole shareholder, was found not to have incurred its renovation costs as agent for that owner in the absence of convincing evidence that the owner “had implicitly accepted an agency relationship with respect to the renovations.” ... The Queen, 2017 TCC 89 under General Concepts – Agency. ...

3 January 2018- 8:15am Lavrinenko – Tax Court of Canada finds that 40/60 is not “near equal” Email this Content The definition for Canada child benefit purposes of a “shared-custody parent” refers inter alia to a parent residing with the child “on an equal or near equal basis”. ... The Queen, 2017 TCC 230 under s. 122.6 – shared-custody parent. ...

28 March 2018- 1:04am Westsource – Federal Court of Appeal finds that a materially incomplete T661 resulted in a denied SR&ED claim Email this Content Boxes 240, 242 and 244 of the prescribed SR&ED form (T661) filed by the taxpayer were left blank. ... In affirming this finding, Woods JA stated that while there is a “legislative objective of encouraging research and development activities … another objective is to facilitate tax administration by denying the tax incentives if the filing requirement has not been satisfied.” ...

22 November 2018- 4:43am Tournier – Tax Court of Canada finds that file storage fees incurred after business cessation were deductible Email this Content A retired member of Nova Scotia bar was permitted to deduct $1200 of annual storage fees for client files notwithstanding that her practice had ceased two years’ previously. After noting that retention of the client files was professionally recommended, Bocock J stated that deductibility was “consistent with the notion of unavoidable expenses necessarily expended in future years referable to previous income contemplated in … Poulin, Raegele and Langille.” ...

27 May 2019- 12:05am Roofmart Ontario – Federal Court authorizes a CRA requirement for a construction material company to disclose its customers with significant purchases Email this Content Campbell J authorized a requirement by the Minister for Roofmart to disclose the particulars of all its customers who in any of the past 4 ½ years had made purchases of construction materials from Roofmart in excess of an annualized total of $20,000. ...