Search - 阿里拍卖 司法拍卖

See summary under General Concepts – Rectification. ...

Lamarre J. stated (at p. 2119): "... The seminars in question herein can very well be defined as formal meetings of members of an organization (Amway) that are held for business purposes and that result in the acquisition of knowledge by those attending them. ...

Mogan TCJ. stated (p. 1257): "... if a reserve is in fact claimed and allowed in a particular taxation year, the legality of the allowance is not material and the amount that was in fact deducted must be included in computing the income for the immediately following year". ...

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

., doubted that a judge would ever be in a position to direct the issuance of a notice of assessment because "to issue mandamus the Court must be satisfied that all the conditions have been met for the exercise of the power, and that in the circumstances the official in question has no discretionary power to delay or to refuse taking the step which is sought to be ordered by mandamus ". ...

The Queen, 2001 DTC 6681 (FCA)-- summary under Evidence Summary Under Tax Topics- General Concepts- Evidence treatment not governed by accounting description Before finding that the taxpayer, in effect, had deducted reserves under s. 20(1)(m) with respect to initiation fees which, for accounting purposes, it had brought into income over the ten years following receipt on a straight-line basis, McDonald J.A. stated (at p. 6683): "... ...

" the taxpayer to whom reference is made in s. 1204(1)(b), rather than referring to "... the oil and gas business, the production of it... ...

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, 2013 DTC 1230 [at at 1260], 2013 TCC 292 (Informal Procedure)-- summary under Paragraph 118(1)(b) Summary Under Tax Topics- Income Tax Act- Section 118- Subsection 118(1)- Paragraph 118(1)(b) "any time in the year" ≠ "throughout the year" The taxpayer appealed the denial of Canada child tax benefits and child tax credits. ...

See summaries under s. 118.1 – total charitable gifts and s. 104(1). ...