Search - 阿里拍卖 司法拍卖

Nadon J.A. stated (at para. 12): "... a plain reading of both the French and English text of paragraph 8(1)(h.1) of the Act makes it clear that the words 'motor vehicle expenses incurred for travelling in the course of the office...' necessarily require that these expenses be incurred by the taxpayer while performing the duties of his office. ...

. … …[T]he standard must be at least as high as gross negligence under s. 163(2)…. ...

Thomson & Associates Ltd. to make a survey of pulp and newsprint pricing discounts and commissions, who obtained the relevant information from members of the industry on the assurance that such information would be protected by the strictest confidentiality. ...

.)-- summary under Subsection 15(2.4) Summary Under Tax Topics- Income Tax Act- Section 15- Subsection 15(2.4) Bona fide arrangements for the repayment of a loan from the corporation to the taxpayer were found not to exist in light of the fact that the loan was followed by two contradictory " ex post facto corporate Resolutions: one stating that the $28,000 loan was to enable the appellant to purchase shares of [the company] to be repaid from the company dividends at a rate of $7,000 per annum; the other, a correcting Resolution, indicates that [the company] granted the appellant a loan of $28,000 to help him erect a dwelling for his own residence, the repayment to be made from dividends at a rate of not less than $4,000 per annum" (p. 944). ...

Canada, 2001 DTC 5149, 2001 SCC 10, [2001] 1 S.C.R. 367-- summary under Provincial Law Summary Under Tax Topics- Statutory Interpretation- Provincial Law foreign "partnership" must have the attributes of a Cdn partnership After affirming a finding that the taxpayers had not become members of a Texan partnership notwithstanding expert evidence that under the laws of Texas the partnership existed, the Court stated (at p. 5156): "... ...

With respect to the application of the requirement that he be ministering to a "congregation" with respect to his work at the Clinic, Rowe TCJ. stated (at p. 708) that "... when administering a sacrament at the Clinic, in the course of his employment as a counsellor with special qualifications as a psychologist, he was not ministering to any person or persons who had assembled there within the context of being part of a congregation. ...

Stormwell (1989), 53 DLR (4th) 435 (BCCA) that "... 'the legislature should not be presumed to have enacted a statute that treats those it affects, or some of them, not just adversely, but unfairly, with respect to acts they have undertaken in the past'... ...

Pevato, 65 DTC 5183, [1965] CTC 300 (Ex Ct), briefly aff'd 67 DTC 5058 (SCC)-- summary under Subsection 1101(1) Summary Under Tax Topics- Income Tax Regulations- Regulation 1101- Subsection 1101(1) In finding that the taxpayer did not realize recapture of depreciation when it sold its interest in a hotel and constructed a motel, because they were included in the same class, Gibson J. stated: "... the business of the respondent was that of an innkeeper or hotel or motel keeper at all material times, which is in essence the business of providing accommodation to guests. ...

. … Mr. Tetz’ demonstrated diligence and care in perusing the Guide were clearly the very antithesis of neglect and carelessness, even if his firmly held conclusions, upon which he acted in filing Reilly’s return were wrong. ...

Royal Trust Corp. of Canada, 83 DTC 5172, [1983] CTC 159 (FCA)-- summary under Income-Producing Purpose Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Income-Producing Purpose It was noted that the question to be answered under s. 18(1)(a) (unlike S.6(1)(a) of the Income War Tax Act, 1948) is whether the outlay or expense "was incurred for the purpose of gaining or earning income- not ' the income' (which implies a specific source of income) and not 'wholly, exclusively and necessarily...' therefrom, but simply 'for the purpose of...'". ...