Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Section 60(5)(c) jurisdiction is examined in relation to a liquidator's request to protect access to a liquidation-estate asset across adjoining third-party land. The majority view treats obstruction arising after commencement of insolvency as sufficiently connected with liquidation where it impairs inspection, valuation and sale, and permits protection of a pre-existing right without creating a new one. It further addresses prescriptive easements, requiring continuous, open and peaceable use for the statutory period; recorded access and satellite imagery are discussed as supporting evidence. The dissent considers a disputed easement, including its route, dimensions and adverse use, unsuitable for summary insolvency jurisdiction and requiring civil-court determination.
Section 60(5)(c) jurisdiction is examined in relation to a liquidator's request to protect access to a liquidation-estate asset across adjoining third-party land. The majority view treats obstruction arising after commencement of insolvency as sufficiently connected with liquidation where it impairs inspection, valuation and sale, and permits protection of a pre-existing right without creating a new one. It further addresses prescriptive easements, requiring continuous, open and peaceable use for the statutory period; recorded access and satellite imagery are discussed as supporting evidence. The dissent considers a disputed easement, including its route, dimensions and adverse use, unsuitable for summary insolvency jurisdiction and requiring civil-court determination.
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