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The Supreme Court drew attention to calculations confirming the absence of tax benefits/Верховный суд обратил внимание на расчеты, подтверждающие отсутствие налоговой выгоды
The tax authority concluded that the LLC distorted the essence of business operations in its reporting and ordered the LLC, as a tax agent, to pay income tax on individuals. The essence of the case was that the LLC entered into agreements with individual entrepreneurs, who then provided tutoring services to the LLC's clients.
2025/06/12
Annulment Clauses
The parties signed a contract for the sale of real estate. The contract stipulated a due diligence procedure before closing. The contract also included a provision for automatic termination if encumbrances were detected that the seller could not remove.
Understanding Certificates of Pending Litigation in Ontario
A Certificate of Pending Litigation (CPL), formerly known as a "lis pendens," is a crucial tool in Ontario's legal landscape. It acts as a public notice that a lawsuit concerning title to, or an interest in, a specific piece of real property is currently underway. This article will delve into the intricacies of CPLs in Ontario, exploring their purpose, application, implications, and the process involved in obtaining and removing them.
2025/06/09
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2025/06/03
The incident involving exploding acetylene and oxygen gas cylinders
The Court of Appeal has upheld a decision to impose half of a million Australian dollars in penalties on a Company for a 2017 incident involving exploding acetylene and oxygen gas cylinders. The explosion happened when these cylinders were loaded into a fully enclosed toolbox in a customer's ute, which went against safety instructions, leading to injuries and property damage. The Company lost its defense in the lower court, where it was found that the company failed to ensure safe work practices.