Search - 阿里拍卖 司法拍卖

. … The fact that the agent and the principal are related companies does not change this principle. This was the case in 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. ...

Gagné objected on the basis inter alia that he had ceased being a director for more than two years before such reassessment, and a few days before the trial of the appeal of his estate (following his death) from such reassessment, its notice of appeal was amended to allege inter alia that Gagné had never been a director (given that the proper corporate procedures had not been followed for his appointment, including his consenting to such appointment. and there being an absence of any resolution appointing him) – an argument that Gagné. ... Third persons may submit any proof to refute the information contained in a declaration …. and noted that the ARQ had been entitled to rely on the rebuttable presumption arising under s. 62. ...

In this regard, Gagnon J first noted (at para. 62, TaxInterpretations translation): [I]f one party is enriched and the other impoverished by the same amount, it will be possible to conclude that the party who became richer did not offer equivalent consideration …. In finding that that was the situation here, he indicated that: “the trustee's distributions had no impact on the rights of a beneficiary of the Trust who had or had not received a distribution” (para. 65); and although the taxpayer “had a right under the Trust to be considered by the trustee for any distribution on the same basis as the other beneficiaries … there is no reason to believe that anyone would have paid even a very small amount for [this right]” (para. 67); In also rejecting the taxpayer’s submission that the deeming by s. 107(2) of proceeds for the distributed property equal to its cost amount constituted the receipt of consideration for s. 160(1)(e) purposes, Gagnon J stated (at para. 79) that “[w]hen there is a transfer of value between two patrimonies, there is a transfer within the meaning of subsection 160(1)” and it was “hardly conceivable that the tax treatment of a transaction could interact with the notion of transfer contemplated by Parliament for the purposes of subsection 160(1)” (para. 80). ...

.)-- summary under Paid-Up Capital Summary Under Tax Topics- Income Tax Act- Section 89- Subsection 89(1)- Paid-Up Capital stated capital increase equal to principal of converted debt With respect to s. 23 of the Ontario Business Corporations Act … the effect of the conversion [of] a debt security into shares releases the corporation from liability for the principal amount of the debt security and that constitutes the consideration for the issuance of the shares. ...

Body & Paint Shop" was not entitled to deduct capital cost allowance in respect of the cost of that right, Roland St-Onge stated (p. 204) that "the trade name of a firm is purely goodwill and cannot be construed as a depreciable asset". ...

MNR, 95 DTC 5416 (FCTD)-- summary under Paragraph 22(1)(b) Summary Under Tax Topics- Other Legislation/Constitution- Federal- Privacy Act- Paragraph 22(1)(b) Explanations provided by the Minister such as "disclosure of this information would prejudice the integrity of the investigation and therefore be injurious to the enforcement of the Income Tax Act " were insufficient to establish that disclosure of information should not be made. ...

Tekmark Global Solutions LLC (2010), 38 SOT 7 (Mumbai ITAT)-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 no services provided through seconded employees As a U.S. resident (" Tekmark") had provided personnel only to work under the control and supervision of a resident of India ("Lucent") and did not render any technical services to Lucent through these personnel, the deputation of such personnel did not create a services PE. ...

The Queen, 96 DTC 6040 (FCA)-- summary under Exempt Receipts/Business Summary Under Tax Topics- Income Tax Act- Section 9- Exempt Receipts/Business In affirming the finding of the Toronto judge that a "gift" received by a practising solicitor in order induce him to act in connection with a Florida real estate project was income, Marceau J.A. stated (at p. 6041): "... ...

The Queen, 96 DTC 6040 (FCA)-- summary under Expense Reimbursement Summary Under Tax Topics- Income Tax Act- Section 9- Expense Reimbursement gift rceeived in course of business In affirming the finding of the Toronto judge that a "gift" received by a practising solicitor in order induce him to act in connection with a Florida real estate project was income, Marceau J.A. stated (at p. 6041): "... ...

Mogan T.C.J. found that deduction of ¾ of these losses as allowable business investment losses was not precluded by s. 40(2)(g)(ii) in light of the decision in Business Art Inc. v. ...