Search - 辐射监测仪 校准

7 March 2018- 1:11am Rowntree – Federal Court of Australia indicates that a loan or other contract can only be achieved explicitly or by being evinced by conduct Email this Content If a shareholder is the sole director of his company, then it should follow that an advance made to him by his company was a loan if that was his intent, right? ... Coincidence of the identity of the sole director, the sole shareholder and the person by whom services are provided does not mean that the corporate decision to enter into a service contract and the actual formation of the contract can take place wholly within the individual’s head and be revealed, if at all, only when it suits him or her to reveal it. and that: The question … is whether the conduct of the parties viewed in the light of the surrounding circumstances shows a tacit understanding or agreement. ...

9 March 2018- 12:53am Samaroo – B.C. Supreme Court awards taxpayers $1.7 million in damages for malicious prosecution by CRA Email this Content A couple who operated a restaurant in B.C. have been awarded $1.7 million in damages (including $750,000 in punitive damages) against CRA for malicious prosecution. ... Canada Revenue Agency, 2018 BCSC 324 under General Concepts – Malicious Prosecution and Charter- s. 24(1). ...

28 March 2018- 11:37pm Stewardship Ontario – Tax Court of Canada finds that statutorily-mandated waste recycling charges were consideration for a taxable supply Email this Content Stewardship Ontario (“SO”) was a not-for-profit corporation that operated, as part of a regime governed by the Waste Diversion Act, 2002 (Ontario), an Ontario program for recycling various types of waste such as paints, solvents, batteries, empty propane tanks and antifreeze. ... The Queen, 2018 TCC 59 under ETA s. 123(1) – supply, consideration, service, s. 141.01(2). ...

3 April 2018- 11:37pm Bauer – Federal Court of Appeal finds that CRA could constitutionally issue a s. 231.2 requirement to the taxpayer’s bank during a Special Investigations review Email this Content The CRA special investigations division issued s. 231.2 requirements to two banks to get the taxpayer’s bank statements, and used these to assess him for over $5M a year in unreported business income. ... In confirming that the Tax Court had correctly struck out this pleading, Webb JA stated: While using requirements under section 231.2 of the ITA to obtain information or documents after an investigation has commenced may result in that information or those documents not being admissible in a proceeding related to the prosecution of offences under section 239 of the ITA, it does not preclude that information or documents from being admissible in a Tax Court of Canada proceeding where the issue is the validity of an assessment issued under the ITA. … [T]he CRA’s power to issue requirements under section 231.2 of the ITA to obtain information or documents that will be used for the administrative purpose of reassessing a taxpayer is not suspended by the commencement of an investigation. ...

10 April 2018- 1:14am Humane Society – Federal Court of Appeal states that Rule 317 applications cannot be used for fishing expeditions Email this Content Federal Court Rule 317 provides that “A party may request material relevant to an application that is in the possession of a tribunal [e.g., CRA] whose order is the subject of the application….” ... It, therefore, seems clear that the appellant was on a fishing expedition. ­­­­­­­­­­­­­­­­­­­ ...

12 April 2018- 12:10am Satoma Trust – Federal Court of Appeal finds that using ss. 75(2) and 112(1) to pay tax-free dividends to a family trust thwarted s. 112(1)’s expectation of ultimate taxation of those earnings Email this Content A tax plan turned upon dividends that in fact were paid to a family trust (Satoma Trust) being attributed under s. 75(2) to a corporation (“9134”) that was connected to the dividend payer, so that the dividends deemed to be paid to 9134 were eligible for the intercorporate dividend deduction. ... Canada, 2018 CAF 74 under s. 245(1) – tax benefit, s. 245(4) and s. 3. ...

19 April 2018- 1:39am Le – Tax Court of Canada finds that an individual whose designation as a first director was defective, and who did not perform a director’s role, was not liable qua director Email this Content The taxpayer had intended to form a partnership with another party, who was under the misapprehension that a corporation was required in order to form a partnership, and drafted documents for her to sign that reflected this confusion. ... The taxpayer in fact “engaged in no acts of management … let alone any actions specific to a director.” ...

2 May 2018- 11:56pm Takenaka – Federal Court requires CRA to reconsider a penalty imposed for failure to timely file a T1135 by a taxpayer with a nil Part I tax liability Email this Content The taxpayer, who had no Part I tax payable for her 2011 and 2012 years, decided in 2014 to file returns for those years in order to make Canada child tax benefit claims. ... CRA assessed late filing penalties under s. 162(7)(a) respecting the late T1135s – and then, on a second-level review, cancelled the penalty for 2012 but not for 2011. ...

9 May 2018- 12:04am Moules Industriels – Tax Court of Canada finds that a numerical cap on trustees’ discretion to allocate income or capital did not stop tainting under s. 256(1.2)(f)(ii) Email this Content S. 256(1.2)(f)(ii) provides that where a beneficiary’s share of the income or capital of a trust is in the discretion of the trustees, the beneficiary is deemed to own shares held by the trust for purposes of the associated corporation rules. ... Lamarre ACJ agreed with the CRA position (foreshadowed in 2003-0052261E5) that 100% of those shares instead were effectively attributed to those beneficiaries, stating: This clause does not have the effect of eliminating the discretionary power contemplated by … the deeds. ...

1 June 2018- 12:27am 626468 New Brunswick – Tax Court of Canada finds that safe income was reduced by corporate income taxes that would be computed on that income Email this Content An individual rolled his apartment building into a Newco in consideration for a mortgage assumption and shares with nominal paid-up capital, and then rolled those shares into a new Holdco. Following the realization shortly thereafter by Newco of a taxable capital gain and recapture of depreciation on a sale of the building, Newco increased the adjusted cost base to Holdco of its shares by effecting a series of s. 84(1) dividends (including a capital dividend) – following which the individual sold his shares of Holdco to a third party for a sale price based on the amount of cash sitting in Newco. ...