Search - connection

Limitation re personal services business expenses (p) an outlay or expense to the extent that it was made or incurred by a corporation in a taxation year for the purpose of gaining or producing income from a personal services business, other than (i) the salary, wages or other remuneration paid in the year to an incorporated employee of the corporation, (ii) the cost to the corporation of any benefit or allowance provided to an incorporated employee in the year, (iii) any amount expended by the corporation in connection with the selling of property or the negotiating of contracts by the corporation if the amount would have been deductible in computing the income of an incorporated employee for a taxation year from an office or employment if the amount had been expended by the incorporated employee under a contract of employment that required the employee to pay the amount, and (iv) any amount paid by the corporation in the year as or on account of legal expenses incurred by it in collecting amounts owing to it on account of services rendered that would, if the income of the corporation were from a business other than a personal services business, be deductible in computing its income; [56]         For the 2007 and 2008 taxation years, the CRA imposed penalties under subsection 163(2) of the Act the conditions for the application of which are as follows: False statements or omissions 163(2) Every person who, knowingly, or under circumstances amounting to gross negligence, has made or has participated in, assented to or acquiesced in the making of, a false statement or omission in a return, form, certificate, statement or answer (in this section referred to as a “return”) filed or made in respect of a taxation year for the purposes of this Act, is liable to a penalty of the greater of $100 and 50% of the total of... [57]         Since the contracts concluded between the garbage collectors’ companies and EBI and/or Services Sanitaires RS Inc. are governed by the Quebec civil law and since the concepts of contract of employment and of contract for services are not defined in the Act, we must refer to the Civil Code of Québec (the CCQ) in accordance with what is set out in the Federal Law—Civil Law Harmonization Act, No. 1, S.C. 2001, c. 4, and in section 8.1 of the Interpretation Act, R.S.C., 1985, c. ...

RESOLVED THAT in connection with the foregoing transactions, any officer of the Corporation is authorized to take such action and to execute and deliver for and on behalf of the Corporation (and under corporate seal or otherwise) such agreements, documents and instruments as such officer deems appropriate to give effect to the foregoing resolutions. [7]      Exhibit 12 is a copy of the demand promissory note dated February 15, 1996 in the amount of $852,225 issued by Banner Canada with the following operative words:             FOR VALUE RECEIVED, Banner Gelatin Products (Canada) Ltd. ...

  (4)        Where a claim under this section or under section 118.8 is made in respect of an individual’s impairment   (a)        if the Minister requests in writing information with respect to the individual’s impairment, its effects on the individual and, where applicable, the therapy referred to in paragraph (1)(a.1) that is required to be administered, from any person referred to in subsection (1) or (2) or section 118.8 in connection with such a claim, that person shall provide the information so requested to the Minister in writing; and   (b)        if the information referred to in paragraph (a) is provided by a person referred to in paragraph (1)(a.2) or (a.3), the information so provided is deemed to be included in a certificate in prescribed form.   118.4  (1)  For the purposes of subsection 6(16), sections 118.2 and 118.3 and this subsection,   (a)        an impairment is prolonged where it has lasted, or can reasonably be expected to last, for a continuous period of at least 12 months;   (b)        an individual’s ability to perform a basic activity of daily living is markedly restricted only where all or substantially all of the time, even with therapy and the use of appropriate devices and medication, the individual is blind or is unable (or requires an inordinate amount of time) to perform a basic activity of daily living;   (b.1)     an individual is considered to have the equivalent of a marked restriction in a basic activity of daily living only where all or substantially all of the time, even with therapy and the use of appropriate devices and medication, the individual’s ability to perform more than one basic activity of daily living (including for this purpose, the ability to see) is significantly restricted, and the cumulative effect of those restrictions is tantamount to the individual’s ability to perform a basic activity of daily living being markedly restricted;   (c)        a basic activity of daily living in relation to an individual means   (i)         mental functions necessary for everyday life,   (ii)        feeding oneself or dressing oneself,   (iii)       speaking so as to be understood, in a quiet setting, by another person familiar with the individual,   (iv)       hearing so as to understand, in a quiet setting, another person familiar with the individual,   (v)        eliminating (bowel or bladder functions), or   (vi)       walking;   (c.1)     mental functions necessary for everyday life include   (i)         memory,   (ii)        problem solving, goal-setting and judgement (taken together), and   (iii)       adaptive functioning;   (d)         for greater certainty, no other activity, including working, housekeeping or a social or recreational activity, shall be considered as a basic activity of daily living; and   (e)        feeding oneself does not include   (i)         any of the activities of identifying, finding, shopping for or otherwise procuring food, or   (ii)         the activity of preparing food to the extent that the time associated with the activity would not have been necessary in the absence of a dietary restriction or regime; and   (f)         dressing oneself does not include any of the activities of identifying, finding, shopping for or otherwise procuring clothing.                                                                                                   ...

Certain basic facts, including the substance of the model contract the appellant used with each of its clients, are well summarized in subparagraphs (a), (b), (c), (d), (e), (f) and (g) of paragraph 8 of the reply to the notice of appeal: (a) the appellant runs a funeral home business and in this connection offers a pre-arrangement service, i.e., a funeral service package paid for in advance by the customer; (b) the customer concerned signs a contract with the appellant (hereinafter the “contract”) whereby he chooses the type of funeral service he wants; (c) he then pays the current price for that service in cash or by instalments; (d) the contract provides that when death occurs the appellant shall provide the service for the price agreed upon at the time the contract was signed, whatever the actual price at the time of death; (e) the contract further provides that the appellant shall deposit with the Fiducie du Québec or any other trustee that might replace it an amount equal to the sums received under the contract, and shall keep that amount with the trustee at all times; (f) the contract also provides that the customer can demand a refund at any time before death and that in the event of such a demand, the customer’s deposit shall be refunded in its entirety, without interest; (g) on July 12, 1979, the appellant signed an agreement with the Fiducie du Québec (hereinafter the “agreement”) for the management of customers’ deposits. ...

I do not find that high degree of negligence in connection with the misstatements of business income. ...

As a result of the negotiations, Expo 86 granted the following to the Appellant: (i) a concession for the exclusive rights to the sale of any primarily non-food items on the Expo site (the “Concession Contract”); and (ii) an exclusive license in connection with Expo 86 intellectual property or trade-marks for any primarily non-food items (the “Licence Agreement”). 18. ...

In my opinion, no sufficient basis of constitutional facts has been proven in this case. [6]                                                                                                             [20]         In a dissenting opinion in that case, McEachern C.J.B.C. stated that the tax, “by increasing the cost of litigation, impairs or hinders effective access to counsel and therefore to Charter rights and remedies” [7] and that “the state cannot burden effective access to counsel with a tax.” [8] He concluded that “a tax on the legal bill for services in connection with the enforcement or protection of civil or criminal law constitutional rights is inconsistent with the Charter ” [9] and therefore that the legislation which imposed the tax was ultra vires the province to that extent ...

You do hereby confirm that you are properly empowered and authorized as signing officer to receive the payments aforesaid and to grant a valid receipt, release and discharge therefor and that you will hold us free, clear, harmless and indemnified against any claims from any other party in connection with such payments. ...

The construction and investment disbursements included all costs associated with the acquisition, development and construction of the Wabush Mines, the cost of all replacement property acquired in connection with the Wabush Mines and certain advance minimum royalty payments, as well as required investments in project subsidiaries or parties connected with the Wabush Mines ...

In connection with the above issuances of Shares, the Appellant increased its stated capital account in respect of its common shares by the following amounts, which are equal to the fair market value of the issued Shares at the time of issuance with respect to each of the Relevant Taxation Years:   Relevant Taxation Year Increase to the Appellant’s Stated Capital as a result of PSOP Share Issuance 2001 $1,827,694 2002 $1,848,755 2003 $1,425,263 2004 $1,112,576   23.               ...