Search - connection
Results 5271 - 5280 of 6326 for connection
FCA
Deputy Canada (Minister of National Revenue) v. Yves Ponroy Canada, docket A-97-98
The Minister of Finance may refer to the CITT, for inquiry and report, any tariff related matter, including any matter concerning the international rights or obligations of Canada in connection with tariffs. [22] A number of provisions permit the Governor in Council to refer to the CITT, for inquiry and report, questions as to whether certain imports are causing harm to domestic producers of like or competitive goods. ...
FCA
FLSmidth Ltd. v. Canada, 2013 FCA 160, 2013 DTC 5118 [at 6147]
[19] The Tax Court judge found a further and distinct connection in that “if the appellant had not owned the NSULC shares, it would not have had to pay U.S. tax” (reasons, para. 46) ...
FCA
Amiante Spec Inc. v. Canada, 2009 FCA 139
Kassawat, saw the representatives of the supplier and platforms at this site (Appellant’s Memorandum, paragraph 34). [54] In fact, the judge mentions that this witness confirmed by letter that he had seen this supplier at the job site in connection with two work orders for the Armstrong company (letter dated June 13, 2002: Appeal Record, vol. ...
FCA
Canada (Minister of National Revenue) v. Redeemer Foundation, 2006 FCA 325
[32] The Minister's general power to audit and conduct inspections is found in section 231.1 which provides as follows: 231.1(1) An authorized person may, at all reasonable times, for any purpose related to the administration or enforcement of this Act, (a) inspect, audit or examine the books and records of a taxpayer and any document of the taxpayer or of any other person that relates or may relate to the information that is or should be in the books or records of the taxpayer or to any amount payable by the taxpayer under this Act, and (b) examine property in an inventory of a taxpayer and any property or process of, or matter relating to, the taxpayer or any other person, an examination of which may assist the authorized person in determining the accuracy of the inventory of the taxpayer or in ascertaining the information that is or should be in the books or records of the taxpayer or any amount payable by the taxpayer under this Act, and for those purposes the authorized person may (c) subject to subsection 231.1(2), enter into any premises or place where any business is carried on, any property is kept, anything is done in connection with any business or any books or records are or should be kept, and (d) require the owner or manager of the property or business and any other person on the premises or place to give the authorized person all reasonable assistance and to answer all proper questions relating to the administration or enforcement of this Act and, for that purpose, require the owner or manager to attend at the premises or place with the authorized person. 231.1(1) Une personne autorisée peut, à tout moment raisonnable, pour l'application et l'exécution de la présente loi, à la fois: a) inspecter, vérifier ou examiner les livres et registres d'un contribuable ainsi que tous documents du contribuable ou d'une autre personne qui se rapportent ou peuvent se rapporter soit aux renseignements qui figurent dans les livres ou registres du contribuable ou qui devraient y figurer, soit à tout montant payable par le contribuable en vertu de la présente loi; b) examiner les biens à porter à l'inventaire d'un contribuable, ainsi que tout bien ou tout procédé du contribuable ou d'une autre personne ou toute matière concernant l'un ou l'autre dont l'examen peut aider la personne autorisée à établir l'exactitude de l'inventaire du contribuable ou à contrôler soit les renseignements qui figurent dans les livres ou registres du contribuable ou qui devraient y figurer, soit tout montant payable par le contribuable en vertu de la présente loi; à ces fins, la personne autorisée peut: c) sous réserve du paragraphe (2), pénétrer dans un lieu où est exploitée une entreprise, est gardé un bien, est faite une chose en rapport avec une entreprise ou sont tenus ou devraient l'être des livres ou registres; d) requérir le propriétaire, ou la personne ayant la gestion, du bien ou de l'entreprise ainsi que toute autre personne présente sur les lieux de lui fournir toute l'aide raisonnable et de répondre à toutes les questions pertinentes à l'application et l'exécution de la présente loi et, à cette fin, requérir le propriétaire, ou la personne ayant la gestion, de l'accompagner sur les lieux ...
FCA
Breslaw v. Canada (Attorney General), 2005 FCA 355
This suggests that written reasons, if they are to be provided, must be prepared in connection with the disposition of the appeal and forwarded to the parties at that time. ...
FCA
Mailloux v. Canada, 2003 FCA 312
I, p. 97). [41] The appellant indicated that the interest paid in connection with this loan was related either to the construction of the cheese house or to the payment of salaries, or payment for materials or equipment (transcript of Mr. ...
FCA
Suchon v. Canada, 2002 FCA 282
Brett Putland, a tax official who had some connection to this matter, directing him to attend the hearing and to bring with him a copy of the "legal review". [24] The subpoena was not correctly served. ...
FCA
Skechers USA Canada Inc. v. Canada (Border Services Agency), 2015 FCA 58
For example, an adjustment can be made when the purchaser “assists” in the production of the goods, as described in clause 48(5)(a)(iii)(D): Adjustment of price paid or payable (5) The price paid or payable in the sale of goods for export to Canada shall be adjusted (a) by adding thereto amounts, to the extent that each such amount is not already included in the price paid or payable for the goods, equal to … (iii) the value of any of the following goods and services, determined in the manner prescribed, that are supplied, directly or indirectly, by the purchaser of the goods free of charge or at a reduced cost for use in connection with the production and sale for export of the imported goods, apportioned to the imported goods in a reasonable manner and in accordance with generally accepted accounting principles: … (D) engineering, development work, art work, design work, plans and sketches undertaken elsewhere than in Canada and necessary for the production of the imported goods, … Ajustement du prix payé ou à payer (5) Dans le cas d’une vente de marchandises pour exportation au Canada, le prix payé ou à payer est ajusté: a) par addition, dans la mesure où ils n’y ont pas déjà été inclus, des montants représentant: … (iii) la valeur, déterminée de façon réglementaire et imputée d’une manière raisonnable et conforme aux principes de comptabilité généralement acceptés aux marchandises importées, des marchandises et services ci-après, fournis directement ou indirectement par l’acheteur des marchandises, sans frais ou à coût réduit, et utilisés lors de la production et de la vente pour exportation des marchandises importées: … (D) travaux d’ingénierie, d’étude, d’art, d’esthétique industrielle, plans et croquis exécutés à l’extérieur du Canada et nécessaires pour la production des marchandises importées, … [9] Subsection 152(3) of the Act sets out the burden of proof for proceedings relating to the payment of duties: Burden of proof on other party (3) Subject to subsection (4), in any proceeding under this Act, the burden of proof in any question relating to (a) the identity or origin of any goods, (b) the manner, time or place of importation or exportation of any goods, (c) the payment of duties on any goods, or (d) the compliance with any of the provisions of this Act or the regulations in respect of any goods lies on the person, other than Her Majesty, who is a party to the proceeding or the person who is accused of an offence, and not on Her Majesty. ...
TCC
Aeronautic Development Corporation v. The Queen, 2017 TCC 39
Introduction [1] The Appellant, Aeronautic Development Corporation (“ADC”), claimed refundable scientific research and experimental development tax credits at the rate of 35% (“Refundable ITCs”) in respect of expenditures that it incurred in its 2009, 2010, and 2011 taxation years in connection with the prototyping and certification of an amphibious aircraft known as the Seawind. [2] The Minister of National Revenue (the “Minister”) disallowed the Refundable ITCs on the basis that the Appellant was not a “Canadian controlled private corporation” (“CCPC”) as defined in the Income Tax Act, (Canada) (the “Act”) throughout its 2009, 2010, and 2011 taxation years. [3] The Respondent’s position is that the Appellant failed to qualify as a CCPC in the relevant taxation years because from August 17, 2009 to December 31, 2011 a non-resident shareholder (the “Controller”) exercised control in fact (“ de facto control”) over the Appellant within the meaning of subsection 256(5.1) of the Act. ...
TCC
9124-0515 Québec Inc. v. The Queen, 2016 TCC 208 (Informal Procedure)
Applicable law [24] Subsection 169(1) of the ETA states the general rule for calculating an ITC by establishing the conditions that must be met for a registrant to claim an ITC, specifically that the property or service acquired must be used for consumption, use or supply in the course of "commercial activities" of the person as defined in subsection 123(1) of the ETA: commercial activity of a person means: a) a business carried on by the person (other than a business carried on without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the business involves the making of exempt supplies by the person, b) an adventure or concern of the person in the nature of trade (other than an adventure or concern engaged in without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the adventure or concern involves the making of exempt supplies by the person, and c) the making of a supply (other than an exempt supply) by the person of real property of the person, including anything done by the person in the course of or in connection with the making of the supply; (activité commerciale) [My emphasis.] [25] The concept of a business is also defined in subsection 123(1) of the ETA: "business" includes a profession, calling, trade, manufacture or undertaking of any kind whatever, whether the activity or undertaking is engaged in for profit, and any activity engaged in on a regular or continuous basis that involves the supply of property by way of lease, licence or similar arrangement, but does not include an office or employment; (entreprise) [26] Subsection 170(1) of the ETA then imposes restrictions on calculating the ITC, namely that no amount shall be included in respect of the tax payable by the registrant in respect of certain property or services. ...