Search - 阿里拍卖 司法拍卖

After agreeing that the portion of the fees applicable to the waste disposal services of GFL were not part of the consideration paid for the use of the toilets, Skolrood JA also agreed that the evidence – including that 95% of the GFL labour went to disposal operations and required the use of specialized trucks – indicated that the waste disposal services was not a service to the toilets. ...

Again, "salaried partner" seems to me an apt description of that one: yet I do not see why he should not be a true partner, at all events if he is entitled to share in the profits on a winding up …. ... The Act simply requires a profit motive. … This fee is his profit, his net return for the performance of his obligations. ...

St-Joseph argued based on the QSTA equivalent of ETA s. 141.1(3)(a) that it had incurred the costs “in connection with the … termination of a commercial activity” of it, so that such costs were deemed to have been incurred in the course of its commercial activity. In rejecting this submission, and in confirming the denial of input tax refunds, Lachapelle JCQ stated (at paras. 93, 103, TaxInterpretations translation): [T]he intention of St-Joseph was that the work carried out on the first and second floors of the Building was to adapt the building for residential or lodging use of individuals. … The Court concludes that the concept of the cessation of an activity does not include the transformation of the activity. ...

Commrs. of South African Revenue Services, Case No. 13276, 15 May 2015, South Africa Tax Court-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 services PE was not required to be a fixed place of business – and a client boardroom so qualified anyway/double counting of days for 183-day test permitted The taxpayer (a U.S. ... During this period it made 17 of its employees available, who came to South Africa as required – and three employees were each present in South Africa on a rotational basis (so that employees were present in South Africa for more than 183 days in 2007). ... See summary under Treaties – Art. 7. ...

Here, the CRA position was that “business” as used in Reg. 400(2) was “’ very broad and wide enough to capture corporations that generate income from sources that include income from… property or capital gains’” (para. 136), whereas Wesbild argued that “the Marconi test applies and that it had no ‘business’” and, therefore, no permanent establishment in B.C. ... The CRA was, of course, more than able to understand that filing position and take whatever steps it wished to challenge that position. … Simply, the filing position in the 2002 Return was certainly a representation, but it was not a mis representation of any kind. … Accordingly… s. 152(4)(a)(i) is not available… to allow the CRA to reassess outside of the normal reassessment period. ...

HMRC Commissioners, [2016] UKFT 0234 (TC) (First-Tier Tribunal)-- summary under Article 3 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 3 “treatment is the meaning” – employment income deemed by U.K. domestic legislation to be from carrying on a “trade” was therefore deemed by Art. 3(2) to be “business profits” for Treaty purposes The taxpayer was a resident of South Africa for purposes of the U.K-South Africa Convention (the “Treaty”) who, likely as an employee, undertook diving engagements in the UK continental shelf waters. ... And at paras 113 & 114: It is the clear purpose of section 15 ITTOIA to re-characterise what would otherwise be the exercise of employment duties as the carrying on of a trade. In so doing, in my view, section 15 ITTOIA has the meaning that the activities of an employed diver in the UK Continental Shelf constitute trading activities and that the income therefrom must be trading income and, consequently, business profits within Article 7 – the treatment is the meaning. ...

The [definition] … by no means speaks to specifically allowing different financial year-ends for Quebec purposes. The BCCA [in Veracity] … conclude[s] that because there is no uniform system of provincial taxation in Canada, then something may well “fall through the cracks. Such reasoning may well apply where provinces ascribe different tax treatment to the same category of revenue …. ...

. … [T]he intention of the parties was never to assign the options on shares, nor to subscribe for or redeem shares, but rather to transfer the sums to the foundations, and the legal act before us is that by which Des Groseillers had directed BMTC to pay those sums directly to the recipients, i.e., the foundations. … [T]he Court has reached the conclusion that the litigated transactions are not contemplated by Section VI, which comprises articles 47.18 to 58.0.7, quite simply because those provisions apply only where a qualifying person (BMTC) has agreed to issue or sell one of its securities. ... After quoting the equivalent of ITA s. 7(3)(a), he stated (at para. 73): Thus … TA article 422 cannot be engaged in order to fill in the rules for computing income provided in Section VI. ...

. … However, the equitable rights of partners under a trust of partnership property differ substantially from the equitable rights created by the declarations of trust in the 2013 Deeds. ... [T]he only right that the partners have, both before and after dissolution, in relation to each asset is a right to the account and distribution after sale of the proceeds of that asset …. Prior to the 2013 Deeds …[s]ince there was no provision to the contrary in either of the partnership deeds, Maria held the freehold titles of each partnership on trust for the partners. … Each partner had a non-specific interest in relation to all of the partnership freehold titles (as well as all of the current assets of each partnership) with a right, upon dissolution, to compel the sale of the freehold titles in order to realise a fund from which at the conclusion of the winding up a vested share could then be claimed. ...

Before adopting the primary judge’s conclusion that the taxpayer had a habitual abode in both countries, the Court stated (at paras. 29-30): [T]here is no warrant … for imputing that the habitual abode of a person is the place where the individual has spent more days. … [T]here is no warrant to give the expression “habitual abode”… a meaning other than the meaning conveyed by the ordinary meaning of the phrase. ... It was this Thai sourced income stream, derived from Mr Pike’s ongoing employment there, which not only supported his life and lifestyle there but also, all the more so after Ms Thornicroft’s employment with Ernst & Young came to an end, supported his family in Australia, including him, when he was able to be with them. ...