Search - 阿里拍卖 司法拍卖

. … 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. ...

Profit- Real Estate subdivision of rental property prior to sale of individual units did not detract from capital account treatment Three individuals who had purchased an eight-unit rental property in co-ownership, determined around 4 ½ years later to sell the property due to a change in personal circumstances of one of them. ...

Agence du revenu du Québec, 2019 QCCQ 7377-- summary under Subsection 13(4) Summary Under Tax Topics- Income Tax Act- Section 13- Subsection 13(4) departure from written terms of lease to find that a rental property was used principally in the active business of a related person One of the exceptions from the rule that a rental property cannot qualify as a “former business property” for purposes of the replacement property rules in ITA ss. 13(4) and 44 references the situation of a “property … leased by the taxpayer to a person related to the taxpayer and used by that related person principally for any other purpose.” ...

He noted (at para. 33) that the UK domestic deeming provision instead only had a limited purposes, which was to give the diver access to more generous deductions from income, and stated that to apply this limited “deeming provision … so as to alter the meaning of terms in the Treaty with the result of rendering a qualifying diver immune from UK taxation would be contrary to its purpose.” ...

In rejecting the ARQ’s submission that it was contrary to judicial comity and an abuse of process for the same transactions to be appealed respecting QST to the Court of Quebec (and before going on to grant the appellants’ appeals in part), Choquette JCQ stated (at paras. 22, 24 and 25, TaxInterpetations translation): With respect, the judgment of the TCC is a transcript of the recording of the oral judgment and does not reveal the facts submitted or the Court's considerations …. ...

He testified that “he never developed a strong sense of belonging to Quebec” and that “his best friend … lived in Ontario” (para. 43). ...

In the case of a lease, there can be no assignment of the lease to the limited partnership – it must be assigned to the general partner. ...

A few days before the hearing of the appeal by his estate, 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 never made by Gagné. ...

.”), during the taxation years at issue, suspended the operation of its golf course to backfill two artificial lakes in its driving range and to replace its clubhouse and garage – as well as to partially construct (but never complete) a mini golf course. ...

The only revenues of Galaxia were commissions calculated and collected as a percentage of the billings received by SM from the contracts generated by Galaxia – so that its revenues were highly variable (e.g., $179,991 in 2009 and $760,000 in 2010). ...