Search - 2005年 抽纸品牌 质量排名

Richter & Associates Inc v. The Queen, 2005 TCC 92-- summary under Subsection 141.01(2) Summary Under Tax Topics- Excise Tax Act- Section 141.01- Subsection 141.01(2) allocation between costs incurred by trustee in bankruptcy for bankrupt financial institution to provide litigation services to creditors, and costs incurred in connection with its action qua trustee The trustee in bankruptcy ("Richter") for Castor Holdings Ltd. ... Therefore, the costs of the litigation support services that the Estate enjoyed in prosecuting its own claim against C&L would not qualify for ITCs. … However, the portion of the services and properties in question that was acquired for the purpose of prosecuting the claims of the Participating Creditors would be considered to have been acquired in the course of commercial activities. … The allocation by the Estate of the use of its inputs between its taxable supplies and its other activities (exempt supplies) appears to me to be a fair and reasonable one and it complies with subsection 141.01(5).... ...

Francis & Associates v. The Queen, 2014 DTC 1146 [at at 3468], 2014 TCC 137 (Informal Procedure)-- summary under Subparagraph 152(4)(a)(i) Summary Under Tax Topics- Income Tax Act- Section 152- Subsection 152(4)- Paragraph 152(4)(a)- Subparagraph 152(4)(a)(i) taxpayers held to standard of wise and prudent law partner A review of a law firm's accounts in 2005 by its external accountant revealed various substantial errors for the 2002 to 2004 years. ...

The Queen, 2016 TCC 43, rev'd 2017 FCA 39-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission foreign rectification orders are not binding on the Tax Court (but can be given weight) The taxpayer’s Barbado and Cyprus subsidiaries paid amounts to the taxpayer in 2004, 2005 and 2006 as dividends and then, following CRA proposals to assess the dividends, obtained rectification orders from the applicable Barbados and Cyprus courts declaring that the amounts instead were loans to it (or otherwise gave rise to indebtedness). ...

Francis & Associates v. The Queen, 2014 DTC 1146 [at at 3468], 2014 TCC 137 (Informal Procedure)-- summary under Subparagraph 20(1)(p)(i) Summary Under Tax Topics- Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(p)- Subparagraph 20(1)(p)(i) subsequently discovered bad debts not claimable; unbilled disbursements deductible under s. 9 A review of a law firm's accounts in 2005 revealed that accounts had been rendered in 2002, 2003 and 2004 which were uncollectible and which had not been written off. ...

In 2005, K&D determined that the total amount booked as interest receivable of $495,083 on the loan would not be received and as such it was written-off as a bad debt. ... On a CRA audit in 2009, a copy of the loan agreement was obtained by K & D from Uruguay, and it was determined that the loan was non-interest-bearing. K & D now argued that its deduction of an amount equal to the amounts it had previously recognized as interest income was authorized under s. 20(21). ...

The Queen, 2019 TCC 6-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission a rectification judgment was “justifiably obtained” and, therefore, followed for tax purposes On April 15, 2002, the taxpayer signed an agreement for the purchase of shares of a real estate corporation (“Quatre Saisons”) that stated that the purchase price was to be satisfied by the payment to the vendor (“Placeval,” a corporation owned by a Mr. ... Before granting the taxpayer’s appeal from the assessment, Favreau J stated (at paras. 55, 59-60, 62): [T]he judgment of the Superior Court is not binding on the respondent as neither the Attorney General of Canada nor the Minister was involved in the application. … Although the judgment of the Superior Court is not binding on the respondent and is not res judicata, the conduct of the parties, both before and after the concluding of the transaction, clearly demonstrates their true intention to purchase and sell the shares of Quatre Saisons for nominal consideration and not for consideration based on the future sales of lots. ... The financial statements of Quatre Saisons for its fiscal years ending on March 31 of 2003, 2004 and 2005, also reflected the commissions paid in the cost of the sales of the lots. … [I]t is evident that the agreement, as reduced to writing, contained drafting errors of material importance …. ...

The Queen, 2005 DTC 384, 2005 TCC 167 (Informal Procedure)-- summary under Subsection 18(12) Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(12) In finding that the principal place of business for the taxpayers, who carried on through a partnership a fishing business using two boats owned by them, was the work space in their home, Miller J. stated (at pp. 386-387): "... ...

The Queen, 2005 TCC 693-- summary under Paragraph 28(1)(b) Summary Under Tax Topics- Income Tax Act- Section 28- Subsection 28(1)- Paragraph 28(1)(b) winemaking an integral part of viticulture operation The Minister disallowed the taxpayer’s election to use the cash method on the basis that it did not have a farming business but instead was operating a winery with an attached vineyard and was therefore engaged in the business of making and selling wine. In finding that the taxpayer’s winemaking was linked to viticulture and was an integral part of its farming business, Campbell J stated (at paras. 24-26): It is… one of only a few licensed estate wineries, making wine exclusively from the grapes it grows. … If in any year unfavourable weather conditions or pests adversely affect the grapes grown in the vineyard, it will directly affect the amount and type of wine that may be produced and hence the profit is directly dependent upon the grape growing activities. The winemaking is so directly tied to the activities in the vineyard that the Appellant cannot go to outside parties to purchase grapes because it produces "estate bottled wine". … It is in the vineyard where most of the employees are hired, where most of the equipment is required and used, where the labour expenses are the highest, and where the majority of the acreage is used. ...

The Queen, 2005 TCC 693-- summary under Paragraph 4(1)(a) Summary Under Tax Topics- Income Tax Act- Section 4- Subsection 4(1)- Paragraph 4(1)(a) viticulture and estate winery one business In finding that the taxpayer’s winemaking was linked to viticulture and was an integral part of its (estate winery) farming business, Campbell J stated (at paras. 25-26): The winemaking is so directly tied to the activities in the vineyard that the Appellant cannot go to outside parties to purchase grapes because it produces "estate bottled wine". … It is in the vineyard where most of the employees are hired, where most of the equipment is required and used, where the labour expenses are the highest, and where the majority of the acreage is used. ...

IX, s. 1 by virtue of the exclusion in para. 1(a) thereof for a “service [that] relates to (a) a debt that arises from … (ii) the lending of money that is primarily for use in Canada”. ... He then stated (at paras. 79, 81-84): [T]he jurisprudence has recognized a clear distinction between the granting of credit and the lending of money. … Dahl … v. Royal Bank of Canada, 2005 BCSC 126 … affirmed in 2006 CBCA 369 … noted that because the “cardholder is permitted to defer payment of the debt, credit is advanced on the date of the purchase or service” and “this deferral of debt results in an extension of credit” … [U]nlike a loan, “such credit is not initially paid out to the debtor in the form of money.” … As indicated in Dahl … “the cardholder’s liability to the merchant is discharged by the merchant’s acceptance of the credit card” and “the Bank becomes liable to the merchant, and the cardholder becomes liable to the Bank.” ...