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Decision summary
AB LLC and BD Holdings LLC v. Commrs. of South African Revenue Services, Case No. 13276, 15 May 2015, South Africa Tax Court -- summary under Article 7
See summary under Treaties – Art. 5. ...
Decision summary
Prestcost (Central) Ltd. v. Minister of Labour, [1969] 1 W.L.R. 89 (C.A.) -- summary under Comparison of Provisions
At 97: "... [T]he habit of a legal draftsman is to eschew synonyms. ...
Decision summary
Bertram v. The Queen, 96 DTC 6034 (FCA) -- summary under Evidence
The Queen, 96 DTC 6034 (FCA)-- summary under Evidence Summary Under Tax Topics- General Concepts- Evidence Before finding that an apparently doctored document that had been provided by one of the taxpayers to Revenue Canada in a meeting with them was not covered by the privilege attaching to settlement negotiations, Hugessen J.A. stated (at p. 6039): "... ...
Decision summary
McNeil v. The Queen, 95 DTC 702 (TCC) -- summary under Paragraph 8(1)(c)
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. ...
Decision summary
Del Grande v. The Queen, 93 DTC 133 (TCC) -- summary under Subsection 7(5)
The Queen, 93 DTC 133 (TCC)-- summary under Subsection 7(5) Summary Under Tax Topics- Income Tax Act- Section 7- Subsection 7(5) In finding that any benefit received by the taxpayer as a result of the granting or exercise of options would have been received more by virtue of being an officer and director rather than by virtue of being a shareholder, Bowman J. stated (p. 138): "... the option agreements refer to his contribution to the business and affairs of the companies. ...
Decision summary
MacNiven v. Westmoreland Investments Ltd., [2001] 1 All ER 865 (HL) -- summary under Paragraph 20(1)(d)
In finding that this arrangement was effective, Lord Nicholls stated (at pp. 868-869) that " prima facie, payment of interest in s. 338 has its normal legal meaning, and connotes simple satisfaction of the obligation to pay.... ...
Decision summary
No. 570 v. MNR, 58 DTC 617 (TAB) -- summary under Account Receivable
The precedential value of No. 10 > v. MNR, 51 DTC 896 and Empire Manufacturing Co. ...
Decision summary
T.D.I. Hospitality Management Consultants Inc. v. Browne (1994), 117 DLR (4th) 289 (Man. C.A.) -- summary under Paragraph 2(3)(b)
Helper J.A. found that the appellant was not carrying on business in Manitoba for purposes of the Reciprocal Enforcement of Judgments Act (Manitoba) after noting that two of the criteria in Dicey & Morris, The Conflict of Laws for determining whether a corporation is carrying on business in a jurisdiction are that the business must have some fixed place in the jurisdiction, and the business must have been carried on for a substantial period of time. ...
Decision summary
C.I.R. v. Trustees of Joseph Reid (1949), 30 TC 431 (HL) -- summary under Paragraph 82(1)(a)
Trustees of Joseph Reid (1949), 30 TC 431 (HL)-- summary under Paragraph 82(1)(a) Summary Under Tax Topics- Income Tax Act- Section 82- Subsection 82(1)- Paragraph 82(1)(a) dividend also income on general principles In finding that a dividend paid by a South African company out of a capital gain realized by it was "income arising from possessions out of the United Kingdom" for purposes of Case V of Schedule D, Lord Morton stated (p. 446): " Prima facie a dividend paid on shares is income. ...
Decision summary
Samson et Fréres Ltée v. The Queen, 97 DTC 642 (TCC) -- summary under Start-Up and Liquidation Costs
He stated (at p. 645): "... For a business to exist and to have commenced, one must have gone beyond the stage of merely intending to commence it.... ...