WebPrincipales Questions: 1. Est-ce qu'une unité d'une fiducie de fonds communs de placements est un " bien évalué à la valeur du marché " ou un " titre de créance déterminé " au sens du paragraphe 142.2(1)? 2. Est-ce que des unités d'une fiducie de fonds commun de placement sont des biens d'inventaire? Position Adoptée: 1. Non. 2. WebPrincipal Issues:. Whether the leased equipment of a dealer in heavy equipment is classified as inventory or depreciable property? Position:. Probably classified as inventory.
29 October 2007 Internal T.I. 2007-0257121I7 - Cushion gas
Webtransfer; Full Title Topic ; The Queen v. Paxton, 97 DTC 5012 (FCA) : Tax Topics › General Concepts › Ownership: Lemire v. The Queen, 2013 DTC 1065 [at 346], 2012 TCC 367, aff'd 2014 DTC 5088 [at 7100], 2013 FCA 242 : Tax Topics › Income Tax Act › 141-160 › Section 160 › Subsection 160(1): Algoa Trust v. The Queen, 93 DTC 405, [1993] 1 CTC 2294 … WebDans l'affaire Bastion Management Ltd v The Queen, 94 DTC 6272 (C.F. 1ère inst.), le juge a fait le commentaire suivant relativement à la définition d'inventaire: ... Finalement, le juge Major dans l'arrêt Friesen c. La Reine, 95 DTC 5551 (C.S.C.) a énoncé au paragraphe 33: dtt protein electrophoresis
CAPITALIZED EXPENSES IN REGULATED INDUSTRY - Tax …
WebMar 23, 2024 · On March 13, 2024, the Supreme Court of Canada (SCC) rendered its judgment in James S.A. MacDonald v. Her Majesty the Queen, 2024 SCC 6. The SCC … WebMNR v. Fording Coal Ltd. (1995), 190 N.R. 186 (FCA) MLB headnote and full text. Her Majesty The Queen (appellant) v. Fording Coal Limited (respondent) (A-656-94) Indexed As: Minister of National Revenue v. Fording Coal Ltd. Federal Court of Appeal. Strayer, Décary and McDonald, JJ.A. November 15, 1995. Summary: The Tax Court of Canada … WebSee also the earlier Supreme Court decisions in Antoska v The Queen 94 DTC 6314, Friesen v The Queen 95 DTC 5551, Mara Properties Ltd v The Queen 96 DTC 6309 … common and confident