18.12.2013 No provision for the costs of following an official injuncti ... The Supreme Tax Court has held that no provision for the costs of following an official demand may be made until the deadline for complying with that demand has passed. Categories: Supreme Tax Court casesKeywords: provision, aircraft, future costs
06.11.2013 Discounting of insurers' claim provisions The finance ministry has extended a temporary provision allowing an averaged discount on the claim provisions of insurance companies to years ending on or before December 31, 2015. Categories: Official PronouncementsKeywords: provision, claim, discounts
27.02.2013 Provision for record retention costs can include interest The Supreme Tax Court has held that the costs to be taken into account in calculating the provision for future record retention costs can include an interest allocation in respect of the financing costs of the facilities used. Categories: Supreme Tax Court casesKeywords: record retention, provision, interest al ...
20.07.2011 Discount of restoration provisions confirmed The Supreme Tax Court has confirmed the validity of an Income Tax Act provision requiring that restoration and rebuilding provisions be discounted. Categories: Supreme Tax Court casesKeywords: provision, long term, discounts
