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TCC

Poulin v. The Queen, 2016 TCC 154, briefly aff’d sub nomine Turgeon v. The Queen, 2017 FCA 103

Of necessity, where the acquisition is made by an agent of the purchaser, the purchaser’s connection to the acquisition transaction and to the question of whether the vendor and purchaser were dealing at arm’s length will require that the agreement between the agent and the purchaser be considered.  ...
TCC

Tusk Exploration Ltd. v. The Queen, 2016 TCC 238

Definitions 66(15) In this section, flow-through share means a share (other than a prescribed share) of the capital stock of a principal-business corporation, or a right (other than a prescribed right) to acquire a share of the capital stock of a principal-business corporation, issued to a person under an agreement in writing made between the person and the corporation under which the corporation, for consideration that does not include property to be exchanged or transferred by the person under the agreement in circumstances to which any of sections 51, 85, 85.1, 86 and 87 applies, agrees •        (a) to incur, in the period that begins on the day on which the agreement was made and ends 24 months after the month that includes that day, Canadian exploration expenses or Canadian development expenses in an amount not less than the consideration for which the share or right is to be issued, and •        (b) to renounce, in prescribed form and before March of the first calendar year that begins after that period, to the person in respect of the share or right, an amount in respect of the Canadian exploration expenses or Canadian development expenses so incurred by it not exceeding the consideration received by the corporation for the share or right; (action accréditive) PART XII.6 Tax on Flow-through Shares Tax imposed Section 211.91 reads: •           211.91 (1) Every corporation shall pay a tax under this Part in respect of each month (other than January) in a calendar year equal to the amount determined by the formula (A + B/2- C- D/2) × (E/12 + F/10) where A is the total of all amounts each of which is an amount that the corporation purported to renounce in the year under subsection 66(12.6) or 66(12.601) because of the application of subsection 66(12.66) (other than an amount purported to be renounced in respect of expenses incurred or to be incurred in connection with production or potential production in a province where a tax, similar to the tax provided under this Part, is payable by the corporation under the laws of the province as a consequence of the failure to incur the expenses that were purported to be renounced); (emphasis added) B is the total of all amounts each of which is an amount that the corporation purported to renounce in the year under subsection 66(12.6) or 66(12.601) because of the application of subsection 66(12.66) and that is not included in the value of A; C is the total of all expenses described in paragraph 66(12.66)(b) that are o          (a) made or incurred by the end of the month by the corporation, and o          (b) in respect of the purported renunciations in respect of which an amount is included in the value of A; D is the total of all expenses described in paragraph 66(12.66)(b) that are o          (a) made or incurred by the end of the month by the corporation, and o          (b) in respect of the purported renunciations in respect of which an amount is included in the value of B; E is the rate of interest prescribed for the purpose of subsection 164(3) for the month; and F is o          (a) one, where the month is December, and o          (b) nil, in any other case. •           Return and payment of tax (2) A corporation liable to tax under this Part in respect of one or more months in a calendar year shall, before March of the following calendar year, o          (a) file with the Minister a return for the year under this Part in prescribed form containing an estimate of the tax payable under this Part by it in respect of each month in the year; and o          (b) pay to the Receiver General the amount of tax payable under this Part by it in respect of each month in the year. •           Provisions applicable to Part (3) Subsections 150(2) and 150(3), sections 152, 158 and 159, subsections 161(1) and 161(11), sections 162 to 167 and Division J of Part I apply to this Part, with any modifications that the circumstances require. •           211.91 (1) Toute société doit payer en vertu de la présente partie pour chaque mois, sauf janvier, d’une année civile un impôt égal au résultat du calcul suivant: (A + B/2- C- D/2) × (E/12 + F/10) où: A représente le total des montants représentant chacun un montant auquel elle a censément renoncé au cours de l’année en vertu des paragraphes 66(12.6) ou (12.601) par l’effet du paragraphe 66(12.66), à l’exception d’un montant auquel il a censément été renoncé au titre de frais engagés ou à engager relativement à la production réelle ou éventuelle dans une province où un impôt, semblable à celui prévu par la présente partie, est payable par la société aux termes des lois provinciales par suite du défaut d’engager les frais auxquels il a censément été renoncé;(emphasis adjoute) B le total des montants représentant chacun un montant auquel elle a censément renoncé au cours de l’année en vertu des paragraphes 66(12.6) ou (12.601) par l’effet du paragraphe 66(12.66) et qui n’est pas inclus dans la valeur de l’élément A; C le total des frais visés à l’alinéa 66(12.66)b) qui, à la fois: o          a) sont engagés ou effectués par la société au plus tard à la fin du mois, o          b) se rapportent aux renonciations censément effectuées et relativement auxquelles un montant est inclus dans la valeur de l’élément A; D le total des frais visés à l’alinéa 66(12.66)b) qui, à la fois: o          a) sont engagés ou effectués par la société au plus tard à la fin du mois, o          b) se rapportent aux renonciations censément effectuées et relativement auxquelles un montant est inclus dans la valeur de l’élément B; E le taux d’intérêt prescrit pour le mois pour l’application du paragraphe 164(3); F: o          a) un, si le mois en question est décembre, o          b) zéro, dans les autres cas. •           Déclaration et paiement de l’impôt (2) La société redevable de l’impôt prévu par la présente partie pour un ou plusieurs mois d’une année civile doit, avant mars de l’année civile subséquente: o          a) présenter au ministre, sur le formulaire prescrit, une déclaration pour l’année en vertu de la présente partie contenant une estimation de son impôt payable en vertu de cette partie pour chaque mois de l’année; o          b) verser cet impôt au receveur général. ...
TCC

Calgary Board of Education v. The Queen, 2012 TCC 7

  “ 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;. . . ...
TCC

Club Immobilier International Inc. v. The Queen, docket 97-148(GST)I (Informal Procedure)

I am referring, inter alia, to the contracts between the company and each of the real estate agents and to the lack of records in each agent's name, records in which their status could have been quickly and efficiently determined. [18]     Moreover, the evidence clearly showed that a number of invoices had been prepared in connection with the respondent's audit, that is, much later than the services were rendered. ...
TCC

Le Conseil Atlantique du Canada -The Atlantic Council of Canada v. M.N.R., 2012 TCC 13

AMENDED REASONS FOR JUDGMENT   D'Auray J. [1]               The appellant is a charitable organisation, its objects and purposes are:   to advance education and other purposes beneficial to the community in connection with Canada ’s external affairs and Canadian participation in the Atlantic Institute and the Atlantic Treaty Association ...
TCC

Foster v. The Queen, 2007 TCC 659 (Informal Procedure)

Dutil was at the $3.1 million research cost having regard to the documentation that he had examined in connection with the project. ...
TCC

Jennings v. The Queen, docket 2001-112(IT)I (Informal Procedure)

In this connection it must be recalled that the total amount owing by the Appellant as of May 31st, 1986, under paragraph 3 of the 1983 Order was approximately $14,000. ...
TCC

Alert Carpet Cleaning (Niagara) Inc. v. M.N.R., 2011 TCC 321

Callura also referred to his own personal bankruptcy although I have no evidence as to the connection, if any, between Mr. ...
TCC

Vatchiants v. The Queen, 2011 TCC 14

The auditor's work in connection with the withdrawals and cheques was done on the basis of the appellant's records ...
TCC

Cavalier Land Ltd. v. M.N.R., 2011 TCC 490

Details in the invoices during the period referred to, indicated a major part of the activity appears to have a direct nexus with Hoadley’s role as an Agent and a notation that he spent 8 hours some days to answer phones, send and receive e-mails does not exclude a connection with the functions of Agent. ...

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