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SCC
1068754 Alberta Ltd. v. Québec (Agence du revenu), 2019 SCC 37, [2019] 2 SCR 993
(Wagner C.J. and Abella, Moldaver, Karakatsanis, Gascon, Côté, Brown and Martin JJ. concurring) 1068754 Alberta Ltd. v. ... There are three: A. Does s. 462(1) of the Bank Act apply? B. If not, does s. 462(2) of the Bank Act apply? C. ...
SCC
Canada (National Revenue) v. Thompson, 2016 SCC 21, [2016] 1 SCR 381
Thompson, 2016 SCC 21, [2016] 1 S.C.R. 381 SUPREME COURT OF CANADA Citation: Canada (National Revenue) v. ... (McLachlin C.J. and Abella, Cromwell and Karakatsanis JJ. concurring) Canada (National Revenue) v. ... Income Tax Act, R.S.C. 1985, c. 1 (5th Supp .), ss. 231.2 , 231.7 , 232(1) “solicitor‑client privilege”. ...
SCC
The Queen v. Jennings et al., [1966] SCR 532
Highways — Duty to keep highway in repair — Failure to maintain stop sign in proper position — Plaintiff injured in collision at intersection — Liability of Department — The Highway Improvement Act, R.S.O. 1960, c. 171, s. 33. ... [Page 533] The Department ’ s appeal and C ’ s cross-appeal were dismissed. ... He allowed: Out of pocket expenses to the date of trial, agreed upon, $ 13,801.53 Loss of salary to date of trial 33,800.00 Additional expenses for upkeep of son............................................................ 600.00 Expenses of appointing Committee................................................................. 529.00 Estimated hospital expenses for 5 years from date of trial 20,075.00 Estimated medical ’ expenses for 5 years from date of trial 2,600.00 Estimated loss in connection with options to purchase stock 18,590.00 The present value at the date of the trial of Jennings ’ loss of salary for the ensuing 5 years after deducting estimated income tax from gross earnings.............................................................................................................................. 104,000.00 Loss of enjoyment of life..................................................................................... 2,000.00 These items total $195,995.53, but apparently there was some correction not appearing in his reasons as the total arrived at by the learned trial judge was $195,795.53. ...
SCC
Iris Technologies Inc. v. Canada, 2024 SCC 24
Canada (Attorney General), 2024 SCC 24 Appeal Heard: November 9, 2023 Judgment Rendered: June 28, 2024 Docket: 40346 Between: Iris Technologies Inc. Appellant and Attorney General of Canada Respondent Coram: Karakatsanis, Côté, Rowe, Martin, Kasirer, Jamal and O’Bonsawin JJ. ... (Karakatsanis and Rowe JJ. concurring) Note: This document is subject to editorial revision before its reproduction in final form in the Canada Supreme Court Reports. ...
SCC
Brunette v. Legault Joly Thiffault, s.e.n.c.r.l., 2018 SCC 55, [2018] 3 SCR 481
., 2018 SCC 55, [2018] 3 S.C.R. 481 SUPREME COURT OF CANADA Citation: Brunette v. ... Respondents Official English Translation: Reasons of Côté J. Coram: Wagner C.J. and Abella, Moldaver, Karakatsanis, Gascon, Côté, Brown, Rowe and Martin JJ. ... (Wagner C.J. and Abella, Moldaver, Karakatsanis, Gascon, Brown and Martin JJ. concurring) Dissenting Reasons: (paras. 55 to 105) Côté J. ...
SCC
References re Greenhouse Gas Pollution Pricing Act, 2021 SCC 11, [2021] 1 SCR 175
In 2018, Parliament enacted the Greenhouse Gas Pollution Pricing Act (“ GGPPA ”). ... The British North America Act, 1867 (U.K.), 30 & 31 Vict., c. 3, ss. 20 , 91 , 92 , 132 . ... Moull, “ Section 92A of the Constitution Act, 1867 ” (1983), 61 Can. ...
SCC
Lumbers v. The Minister of National Revenue, [1944] SCR 167
For the purposes of this Act, "income " means the annual net profit or gain or gratuity * * * received by a person from * * * *** (b) annuities or other annual payments received under the provisions of any contract except as in this Act otherwise provided. ... "Income" as hereinbefore defined shall for the purposes of this Act be subject to the following exemptions and deductions. *** (k) The income arising from any annuity contract entered into prior to the twenty-fifth day of June, 1940, to the extent provided by section three of chapter twenty-four of the statutes of 1930 and section six of chapter forty-three of the statutes of 1932 * * * [Page 171] The decision of the Minister in respect of any question arising under paragraphs * * * and (k) hereof shall be final and conclusive. ... Some point was made that the language of the 1930 amendment, "income * * * derived from annuity contracts with * * * any company incorporated or licensed to do business in Canada effecting like annuity contracts", characterized only the company and not the actual contract and it was argued that, as admittedly the insurance company in question did both in 1918 and 1939 issue contracts of the same sort as those made by the dominion and provincial governments, the contract in the case, being an annuity contract issued by such a company, was, therefore, within the exempting legislation. ...
SCC
Daishowa‑Marubeni International Ltd. v. Canada, 2013 DTC 5085 [at at 5959], 2013 SCC 29, [2013] 2 SCR 336
(McLachlin C.J. and LeBel, Fish, Abella, Cromwell, Moldaver, Karakatsanis and Wagner JJ. concurring) Daishowa-Marubeni International Ltd. v. ... Cases Cited Referred to: Telus Communications (Edmonton) Inc. v. ... The judgment of the Court was delivered by Rothstein J. — I. ...
SCC
Biltrite Tire Company v. His Majesty the King, [1935-37] CTC 306, [1920-1940] DTC 360
Whenever goods mentioned in Schedules I and II of this Act are imported into Canada or taken out of warehouse, or manufactured or produced in Canada and sold, there shall be imposed, levied and collected, in addition to any other duty or tax that may be payable under this Act or any other statute or law, an excise tax in respect of goods mentioned (b) In Sehedule II, at the rate set opposite to each item in the said schedule. ‘ ‘ Item 3 of Schedule II referred to reads as follows: "3. ... After being placed in another machine, each tire received an application of " " callendered-tread stock, ‘ ‘ a plastic preparation. ... The definitions of the words " " manufacture ’ ‘ and " i produce ‘ ‘ as nouns or verbs, in the standard dictionaries, clearly indicate that such proceedings would constitute the appellant a manufacturer or producer. ...
SCC
Sherman Estate v. Donovan, 2021 SCC 25, [2021] 2 SCR 75
(Wagner C.J. and Moldaver, Karakatsanis, Brown, Rowe and Martin JJ. concurring) Estate of Bernard Sherman and Trustees of the Estate and Estate of Honey Sherman and Trustees of the Estate Appellants v. ... The judgment of the Court was delivered by Kasirer J. — I. ... P‑21 ; Personal Information Protection and Electronic Documents Act , S.C. 2000, c. 5 (“ PIPEDA ”); Freedom of Information and Protection of Privacy Act, R.S.O. 1990, c. ...