Search - 阿里拍卖 司法拍卖

Agence du revenu du Québec, 2019 QCCQ 6956, rev'd 2021 QCCA 1050-- summary under Paragraph 8(a) Summary Under Tax Topics- Income Tax Regulations- Schedules- Schedule II- Class 8- Paragraph 8(a) a building for warming equipment qualified as “manufacturing or processing machinery or equipment” The taxpayer, whose business entailed the bending, cutting and assembly through soldering of metallic equipment such as junction boxes, gutters and truck boxes mainly for mining customers, leased space for a nominal rent at the remote northern site of one of its mining-company customers (AM) in order that it could assemble such items (which were quite bulky – e.g., 5 tonnes) on site. ... The Econox also was fixed equipment which permitted the plaintiff to manufacture and process industrial and mining items. … In default of being able to speak of permanent physical integration, one can certainly speak of a functional integration as the plaintiff could not carry out its operations in the Great North without the Econox. ...

In the current context … the absence of a software, search engine or substantial electronic disclosure management system does not meet the test of reasonable accessibility. … [T]he defendant has established, on a balance of probabilities, that there are specific deficiencies or significant technical difficulties with the disclosure of the evidence in electronic form. ...

The ARQ assessed Grands Palais on the basis that the consideration paid by 93 of the purchasers for their “single unit residential complex” included the parking spot purchased by them at the same time (viewed by the ARQ under the “residential complex” definition as being “attributable to the unit and … reasonably necessary for the use and enjoyment of the unit”), so that such total consideration exceeded the maximum $300,000 permitted consideration for purposes of the new housing rebate (pursuant to s. 362.2 of the Quebec Sales Tax Act). ... There are 408 of them, and they exceed the total number of residential units held in divided co-ownership that make up the real estate project. … The location of the various high-rise residential buildings and the advantages that indoor parking spaces can provide led 99.44% of purchasers to express their intention to acquire at least one parking space at the same time as their residential unit. ...

In particular, she found that the parking spot was “attributable to the [condo] unit and … reasonably necessary for the use and enjoyment of the unit,” stating (at paras. 63, 65, TaxInterpretations translation): The location of the various high-rise residential buildings and the advantages that indoor parking spaces can provide led 99.44% of purchasers to express their intention to acquire at least one parking space at the same time as their residential unit. [A]lthough they constitute different cadastral lots … the interdependence and interconnection of the parking spaces to the residential units are such that they could not be considered, for the purposes of establishing the amount of the Rebate to which the purchasers were entitled, as separate components. ...

Before providing such declaration, Davies J stated, based on the expert testimony (at para. 17): Under European law, Luxembourg law and Dutch law, pursuant to the principle of universal succession … all liabilities of LMGI to tax, including under foreign law (that is, the relevant Australian tax acts), will transfer to LMA by operation of law pursuant to the principle of universal succession upon completion of the merger, as will the rights and obligations of LMGI in respect of such tax liabilities …. ...

The relevant QSTA provisions, which were broadly similar in this regard to ETA ss. 225(1) – A(a), 228(2) and 222(1), required that a person receiving payment of a policy premium collect the tax thereon as agent for the Minister and remit such tax to the Minister. ... In going on to confirm the imposition of penalties on the taxpayers pursuant to s. 59.2 of the Tax Administration Act, (generally calculated as 15% of the amounts they had remitted one month late), the Court stated (at paras. 34, 36-37, TaxInterpretations translation): The defence of due diligence allows for the avoidance of administrative penalties imposed by a statute where an error of fact is made in good faith, but not where there is an error of law. … The tax system is based on the principle of self-assessment and therefore transparency on the part of the taxpayer. ...

. … The fact that the agent and the principal are related companies does not change this principle. [See] Stubart …. As the trial judge concluded, we are dealing with clear contracts and uncontradicted evidence that confirm that the designation of the transactions as services agreements does reflect their true legal effects. ...

Accordingly, Taxation Act s. 99 (equivalent to the ½ step-up rule in ITA s. 13(7)(e)) did not apply to reduce the capital cost to 501 of the acquired software. ... The fact that a deduction, in the abstract, could have been allowed in respect of a property cannot, however, permit that property to be characterized as a purely depreciable property to SherWeb, when the evidence demonstrated that it had lost that character by reason of the various expenditures on programmers' salaries, and the SR&ED credits that were accorded to it year after year. … One cannot escape the fact that, to SherWeb, the Software has never been treated as a depreciable asset, and so continually until the time "immediately before the transfer" to the respondent. ...

Horvath Estate (Re), 2023 ABKB 643-- summary under Subsection 159(2) Summary Under Tax Topics- Income Tax Act- Section 159- Subsection 159(2) constitutional issue of whether s. 159 is paramount over the Alberta Estate Administration Act could not be addressed The personal representatives of an insolvent estate proposed to distribute its remaining assets pro rata to all the unsecured creditors in accordance with s. 27 of the Estate Administration Act (Alberta), which provided: 27(1) Except as otherwise provided in an enactment, if there is a deficiency of assets necessary to satisfy the valid money claims against the estate, the claims must be paid proportionately and without any preference or priority. (2) Nothing in this section prejudices (a) a mortgage existing during the lifetime of the deceased person on the deceased person’s property …. ... In rejecting this position, Leonard J stated (at para. 6): [I]n order to consider the interpretation of s 159 … and whether it creates a priority in favour of the CRA, I must decide if it overrides the provincial legislation and the provisions dealing with the payment of unsecured debts. ...

. … There is no published case law dealing with the tax treatment of a dation in payment, but from the foregoing, the Court concludes that this transaction must receive the same tax treatment as a sale. … The value of the consideration realized as a result of this transaction, i.e., the market value of the land transferred, established at $400,000, is taxable in the hands of Les Sommets as business income, since the transfer of the land it replaced was to occur as a sale in the ordinary course of business. ...