Search

Your search keyword '"Welters, Michael J."' showing total 5 results
Start Over Author "Welters, Michael J."
5 results on '"Welters, Michael J."'

1. Pecore's troubles.

Author

Welters, Michael J. and McArthur, Emma A.

Subjects
Joint accounts -- Laws, regulations and rules, Survivors' benefits -- Laws, regulations and rules, Presumptions (Law) -- Laws, regulations and rules, Pecore v. Pecore (2007 S.C.C. 17 (Can.)), Government regulation
Published
2010

2. GST risk allocated to businesses.

Author

Welters, Michael J.

Subjects
Goods and services tax -- Laws, regulations and rules, Allocation (Taxation) -- Laws, regulations and rules, Tax credits -- Laws, regulations and rules, Systematix Technology Consultants, Inc. v. Canada (2007 F.C.A. 226 (Can. Fed. C.A.)), Government regulation, Canada. Excise Tax Act
Published
2007

3. Gambling: no REOP, no tax.

Author

Welters, Michael J.

Subjects
Gambling -- Taxation, Income tax -- Laws, regulations and rules, LeBlanc v. The Queen (2007 D.T.C. 307 (Can. Tax Ct.)), Government regulation
Published
2007

4. Not a patently unreasonable decision.

Author

Welters, Michael J.

Subjects
Tax assessment -- Laws, regulations and rules, Judicial review of administrative acts -- Laws, regulations and rules, Lanno v. Canada Customs & Revenue Agency (2005 F.C.A. 153 (Can. Fed. C.A.)), Government regulation
Published
2005

5. ENTITY CLASSIFICATION AND THE LLC.

Author

Welters, Michael J.

Subjects
ADMINISTRATIVE courts, ACTIONS & defenses (Law), PRIVATE companies, TAX laws
Abstract

The article discusses the case HMRC v. George Anson which focused on the proper characterization of income earned by the taxpayer in the Great Britain. It also discusses ownership in a limited liability company (LLC).Also mentioned is the First Tier Tribunal-s and the Upper Tribunal's decisions which is against Anson as it declared the case as a economic double taxation.

Published
2011

Catalog

Books, media, physical & digital resources
See catalog results