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Daishowa-Marubeni International Ltd V Canada
''Daishowa-Marubeni International Ltd v Canada'' is a significant case of the Supreme Court of Canada concerning the application of Canadian income tax law, as well as the purposive interpretation of statutes. Background Daishowa‑Marubeni International Ltd., a company owned by Daishowa Paper Manufacturing and Marubeni Corporation, operated pulp mills in Peace River, Alberta and in Quesnel, British Columbia. Through separate subsidiaries in High Level, Alberta ("High Level") and Red Earth Creek, Alberta ("Brewster"), it carried on the business of harvesting logs and manufacturing finished timber. At the beginning of 1999, the subsidiaries were amalgamated into the parent company. High Level was sold later in 1999 to Tolko Industries Ltd., and Brewster in 2000 to Seehta Forest Products. Both transactions included the sale of timber licences, each of which is considered to be a "timber resource property" under the ''Income Tax Act'' (Canada). Under Alberta law, consent was gra ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Supreme Court Of Canada
The Supreme Court of Canada (SCC; french: Cour suprême du Canada, CSC) is the Supreme court, highest court in the Court system of Canada, judicial system of Canada. It comprises List of Justices of the Supreme Court of Canada, nine justices, whose decisions are the ultimate application of Canadian law, and grants permission to between 40 and 75 litigants each year to appeal decisions rendered by provincial, territorial and federal Appeal, appellate courts. The Supreme Court is bijural, hearing cases from two major legal traditions (common law and Civil law (legal system), civil law) and bilingual, hearing cases in both Official bilingualism in Canada, official languages of Canada (English language, English and French language, French). The effects of any judicial decision on the common law, on the interpretation of statutes, or on any other application of law, can, in effect, be nullified by legislation, unless the particular decision of the court in question involves applicatio ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Marshall Rothstein
Marshall Rothstein (born December 25, 1940) is a former Puisne Justice of the Supreme Court of Canada. Early life Born in Winnipeg, Manitoba, to Jewish parents who immigrated from Eastern Europe, he received a Bachelor of Commerce in 1962 and an LL.B. in 1966 from the University of Manitoba. Marshall was the only child. His mother, a school teacher, was Russian and his father, a Pole, a bookkeeper and merchant. They met in Canada and settled in Winnipeg, where Marshall was born during the war years. Marshall's father wanted him to be an actuary, and so Marshall pursued a bachelor's degree in commerce at the University of Manitoba, but in his final year he took a course on commercial law and became fascinated by the law and decided on the law as a career path instead. Rothstein worked in food service on a passenger train while between semesters at university. The experience of being the lowest-ranked employee while interacting with a variety of people from different backgrounds ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Taxation Case Law
A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures (regional, local, or national), and tax compliance refers to policy actions and individual behaviour aimed at ensuring that taxpayers are paying the right amount of tax at the right time and securing the correct tax allowances and tax reliefs. The first known taxation took place in Ancient Egypt around 3000–2800 BC. A failure to pay in a timely manner ( non-compliance), along with evasion of or resistance to taxation, is punishable by law. Taxes consist of direct or indirect taxes and may be paid in money or as its labor equivalent. Most countries have a tax system in place, in order to pay for public, common societal, or agreed national needs and for the functions of government. Some levy a flat percentage rate of taxation on personal annual income, but mos ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
2013 In Canadian Case Law
Thirteen or 13 may refer to: * 13 (number), the natural number following 12 and preceding 14 * One of the years 13 BC, AD 13, 1913, 2013 Music * 13AD (band), an Indian classic and hard rock band Albums * ''13'' (Black Sabbath album), 2013 * ''13'' (Blur album), 1999 * ''13'' (Borgeous album), 2016 * ''13'' (Brian Setzer album), 2006 * ''13'' (Die Ärzte album), 1998 * ''13'' (The Doors album), 1970 * ''13'' (Havoc album), 2013 * ''13'' (HLAH album), 1993 * ''13'' (Indochine album), 2017 * ''13'' (Marta Savić album), 2011 * ''13'' (Norman Westberg album), 2015 * ''13'' (Ozark Mountain Daredevils album), 1997 * ''13'' (Six Feet Under album), 2005 * ''13'' (Suicidal Tendencies album), 2013 * ''13'' (Solace album), 2003 * ''13'' (Second Coming album), 2003 * ''13'' (Ces Cru EP), 2012 * ''13'' (Denzel Curry EP), 2017 * ''Thirteen'' (CJ & The Satellites album), 2007 * ''Thirteen'' (Emmylou Harris album), 1986 * ''Thirteen'' (Harem Scarem album), 2014 * ''Thirt ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Taxation In Canada
Taxation in Canada is a prerogative shared between the federal government and the various provincial and territorial legislatures. Legislation Under the ''Constitution Act, 1867'', taxation powers are vested in the Parliament of Canada under s. 91(3) for: The provincial legislatures have a more restricted authority under ss. 92(2) and 92(9) for: In turn, the provincial legislatures have authorized municipal councils to levy specific types of direct tax, such as property tax. The powers of taxation are circumscribed by ss. 53 and 54 (both extended to the provinces by s. 90), and 125, which state: Nature of the taxation power in Canada Since the 1930 Supreme Court of Canada ruling in ''Lawson v. Interior Tree Fruit and Vegetables Committee of Direction'', taxation is held to consist of the following characteristics: :* it is enforceable by law; :* imposed under the authority of the legislature; :* levied by a public body; and :* intended for a public purpose. In order ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Supreme Court Of Canada Cases
The Supreme Court of Canada is the court of last resort and final appeal in Canada. Cases that are successfully appealed to the Court are generally of national importance. Once a case is decided the Court will publish written reasons for the decision that consist of one or more reasons from any number of the nine justices. Understanding the background of the cases, their reasons and the authorship can be important and insightful as each judge may have varying beliefs in legal theory and understanding. List of cases by Court era * List of Supreme Court of Canada cases (Richards Court through Fauteux Court): This list includes cases from the formation of the Court on April 8, 1875, through to the retirement of Gérald Fauteux on December 23, 1973. * List of Supreme Court of Canada cases (Laskin Court): This list includes cases from the rise of Bora Laskin through to his death on March 26, 1984. * List of Supreme Court of Canada cases (Dickson Court): This list includes cases from t ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Canadian Tax Foundation
The Canadian Tax Foundation was founded in 1945 as an independent, non-partisan, non-profit tax research organization under the joint sponsorship of the Canadian Institute of Chartered Accountants and the Canadian Bar Association. It provides a unique forum for lawyers, accountants, academics, and other tax professionals to work together for the betterment of the Taxation in Canada, Canadian tax system and the tax profession in general. Information The Foundation is located in downtown Toronto, Ontario. In 1987, the Foundation's Quebec office was established in Montreal to serve the Quebec tax community in both official languages and to provide francophone practitioners across Canada with access in French to the Foundation's services. The Quebec office organizes conferences, seminars, and other professional-development events; maintains working relationships with tax authorities in Quebec and Ottawa; and represents the Foundation on various committees and working groups. The Canad ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Copthorne Holdings Ltd
Copthorne may refer to: Place names * Copthorne, Cheshire, England * Copthorne, Cornwall * Copthorne, Shropshire, England * Copthorne, West Sussex, England * Copthorne Hundred Copthorne was a hundred of Surrey, England, an area above the level of the parishes and manors, where the local wise, wealthy and powerful met periodically in Anglo-Saxon England for strategic purposes. After the Norman Conquest the lords of t ... in Surrey, England Companies * Millennium & Copthorne Hotels, a division of City Developments Limited {{geodis ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Rizzo & Rizzo Shoes Ltd
Rizzo may refer to: * Rizzo (band), an indie pop band from Los Angeles * Rizzo (surname) Rizzo () is a surname of Italian origin, denoting a person with curly hair or a variation of the surnames Ricci and Risso. Geographical distribution As of 2014, 55.1% of all known bearers of the surname ''Rizzo'' were residents of Italy (frequen ... * Rizzo ''(Legends of Chima)'', a character in ''Legends of Chima'' * Rizzo the Rat, a Muppet character {{disambig ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Obiter Dictum
''Obiter dictum'' (usually used in the plural, ''obiter dicta'') is a Latin phrase meaning "other things said",''Black's Law Dictionary'', p. 967 (5th ed. 1979). that is, a remark in a legal opinion that is "said in passing" by any judge or arbitrator. It is a concept derived from English common law, whereby a judgment comprises only two elements: ''ratio decidendi'' and ''obiter dicta''. For the purposes of judicial precedent, ''ratio decidendi'' is binding, whereas ''obiter dicta'' are persuasive only. Significance A judicial statement can be ''ratio decidendi'' only if it refers to the crucial facts and law of the case. Statements that are not crucial, or which refer to hypothetical facts or to unrelated law issues, are ''obiter dicta''. ''Obiter dicta'' (often simply ''dicta'', or ''obiter'') are remarks or observations made by a judge that, although included in the body of the court's opinion, do not form a necessary part of the court's decision. In a court opinion, ''obiter ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Canadian Association Of Petroleum Producers
Canadians (french: Canadiens) are people identified with the country of Canada. This connection may be residential, legal, historical or cultural. For most Canadians, many (or all) of these connections exist and are collectively the source of their being ''Canadian''. Canada is a multilingual and multicultural society home to people of groups of many different ethnic, religious, and national origins, with the majority of the population made up of Old World immigrants and their descendants. Following the initial period of French and then the much larger British colonization, different waves (or peaks) of immigration and settlement of non-indigenous peoples took place over the course of nearly two centuries and continue today. Elements of Indigenous, French, British, and more recent immigrant customs, languages, and religions have combined to form the culture of Canada, and thus a Canadian identity. Canada has also been strongly influenced by its linguistic, geographic, and e ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Ernst & Young
Ernst & Young Global Limited, trade name EY, is a multinational professional services partnership headquartered in London, England. EY is one of the largest professional services networks in the world. Along with Deloitte, KPMG and PricewaterhouseCoopers (PwC), it is considered one of the Big Four accounting firms. It primarily provides assurance (which includes financial audit), tax, consulting and advisory services to its clients. Like many of the larger accounting firms in recent years, EY has expanded into markets adjacent to accounting, including strategy, operations, HR, technology, and financial services consulting. EY operates as a network of member firms which are structured as separate legal entities in a partnership, which has 312,250 employees in over 700 offices in more than 150 countries around the world. The firm's current partnership was formed in 1989 by a merger of two accounting firms; Ernst & Whinney and Arthur Young & Co. It was named Ernst & Young until ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
