Search - 2002年 抽纸品牌 质量排名

Lavallee, Rackel & Heintz v. Canada (Attorney General); White, Ottenheimer & Baker v. ... Fink, 2002 DTC 7267, 2002 SCC 61, [2002] 3 SCR 209-- summary under Section 8 Summary Under Tax Topics- Other Legislation/Constitution- Charter (Constitution Act, 1982)- Section 8 unconstitutional lack of privilege safeguards In addition to other defects that potentially could be cured by a modest judicial redrafting of the provision, section 488.1 of the Criminal Code was fundamentally flawed in that it failed to ensure that clients were given a reasonable opportunity to exercise their constitutional prerogative to assert or waive their privilege but, instead, established a procedure whereby the privilege could be lost if the lawyers whose law offices were being searched did not advance claims of solicitor-client privilege on a timely basis. ...

Lavallee, Rackel & Heintz v. Canada (Attorney General); White, Ottenheimer & Baker v. ... Fink, 2002 DTC 7267, 2002 SCC 61, [2002] 3 SCR 209-- summary under Subsection 232(3) Summary Under Tax Topics- Income Tax Act- Section 232- Subsection 232(3) unconstitutional lack of privilege safeguards In addition to other defects that potentially could be cured by a modest judicial redrafting of the provision, section 488.1 of the Criminal Code was fundamentally flawed in that it failed to ensure that clients were given a reasonable opportunity to exercise their constitutional prerogative to assert or waive their privilege but, instead, established a procedure whereby the privilege could be lost if the lawyers whose law offices were being searched did not advance claims of solicitor-client privilege on a timely basis. ...

Sylvan Lake Golf & Tennis Club Ltd., 2002 SCC 19, [2002] 1 SCR 678-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission rectification available notwithstanding lack of due diligence on part of plaintiff The plaintiff (“Sylvan”) and the defendant (“Performance”) entered into an agreement respecting a golf course that gave Sylvan the option on the 18 th fairway for a specific residential development to be undertaken by it. ... The plaintiff must establish that the terms agreed to orally were not written down properly. … What is essential is that at the time of execution of the written document the defendant knew or ought to have known of the error and the plaintiff did not. ...

Canada, 2002 DTC 6969, 2002 SCC 46, [2002] 2 SCR 645-- summary under Business Source/Reasonable Expectation of Profit Summary Under Tax Topics- Income Tax Act- Section 3- Paragraph 3(a)- Business Source/Reasonable Expectation of Profit no reasonable expectation of profit test if no personal element There was no evidence that the taxpayer had acquired condominium rental units for his personal benefit. ... The purpose of this test is to distinguish between commercial and personal activities, and where there is no personal or hobby element to a venture undertaken with a view to a profit, the activity is commercial, and the taxpayer's pursuit of profit is established. … We emphasize that this "pursuit of profit" source test will only require analysis in situations where there is some personal or hobby element to the activity in question.... ... As such, a source of income by definition exists, and there is no need to take the inquiry any further. … In summary, the issue of whether or not a taxpayer has a source of income is to be determined by looking at the commerciality of the activity in question. ...

The forward sale date initially was June 26, 2002, but the contract was subsequently extended. ... Gains and losses arising from hedging derivative contracts take on the character of the underlying asset, liability or transaction being hedged …. ... Purpose is ascertained objectively (Ludco …). … As the cases demonstrate, the primary source of ascertaining a derivative contract’s purpose is the linkage between the derivative contract and any underlying asset, liability or transaction purportedly hedged. ...