Search - стрим ешмек шешу

Canada, 2005 DTC 5538, 2005 SCC 55, [2005] 2 S.C.R. 643                                                    SUPREME COURT OF CANADA     Citation:   Mathew v. ... Canada, [2002] 2 F.C. 288, 2001 FCA 260.   Statutes and Regulations Cited   Income Tax Act, R.S.C. 1985, c. 1 (5th Supp  .), ss. 18(13)  , 96  , 245(1)   to (4)  , 248(10)  .   ... Pitfield  $         55,000-$            468,845   C. C. Sturrock  $         88,000-$            750,152   Total Class A   $     1,503,334  -$       12,815,020         Class B         TFTI  $                2-$         2,095,377   NSFC  $                1-$            523,844   Kaulius  $                1-$            523,844   Total Class B    $                 4  -$         3,143,065                   Total Class A and B  $     1,503,338-$       15,958,085                                                                      24                                During the relevant period, neither Partnerships A nor B ever acquired or sold any property other than the Portfolio Assets.   25                                By September 30, 1993, as a result of the sale of some of the Portfolio Assets and the write-down of the remaining assets to fair market value, Partnership A realized losses in excess of $52 million. ...

E‑15, ss. 215.1  , 216(6)  , 225(1)  , 261(1)  , (2)  , (3)  , 296(2.1)  .   ... Statutes and Regulations Cited   Customs Act, R.S.C. 1985, c. 1 (2nd Supp  .), ss. 58(5)  , (6)  , 60   to 65  .   ... E‑15, ss. 215.1(1)  , (2)  , 216(2)  , (6)  , 225(1)  , 261(1)  , (2)  , (3)  , 296(2.1)  , Part IX.   ...

Canadian Assn. of Internet Providers   Neutral citation:  2004 SCC 45.   ... When does the act of “ authorizing ” a communication on the Internet occur?   ... Interpretation   (1)   In this Act, unless the contrary intention appears:                                                                     ...   ...

., 2019 SCC 55, [2019] 4 S.C.R. 39       SUPREME COURT OF CANADA   Citation: R. v. ... Statutes and Regulations Cited Canadian Charter of Rights and Freedoms  , ss. 7  , 11(  b  )  . ... Criminal Code  , R.S.C. 1985, c. C‑46, ss. 88(1)  , (2)   (a), 268  , 691(1)   (a). ...

Canada, 2023 SCC 16     Appeal Heard: November 2, 2022 Judgment Rendered: May 26, 2023 Docket: 39869   Between:   Deans Knight Income Corporation Appellant   and   His Majesty The King Respondent  - and-   Attorney General of Ontario, Canadian Chamber of Commerce, Tax Executives Institute, Inc., and Agence du Revenu du Québec Interveners       Coram: Wagner C.J. and Karakatsanis, Côté, Brown, * Rowe, Martin, Kasirer, Jamal and O’Bonsawin JJ.   ...     * Brown J. did not participate in the final disposition of the judgment.               ... Canada Business Corporations Act  , R.S.C. 1985, c. C-44, ss. 2(3)  , 24(3)  , 102(1)  , 115(3)  . ...

Appellant   v.   Her Majesty The Queen                                                                    Respondent   Indexed as:  Duha Printers (Western) Ltd. v. Canada   File No.:  25513.   1998:  March 17; 1998:  May 28.   Present:  L’Heureux‑Dubé, Gonthier, McLachlin, Iacobucci, Major, Bastarache and Binnie JJ.   ... C-44   (the “ CBCA   ”)), is to be considered a constating document for the purposes of the de jure control inquiry.   ...

By s. 7 of c. 10. 1926, subs. 4 of s. 4 of the original Act was repealed and new subs. 4 substituted as follows: “* * *(b) Where a husband transfers property to his wife, or vice versa, the husband or the wife, as the case may be, shall nevertheless be liable to be taxed on the income derived from such property or from property substituted therefor as if such transfer had not been made” S. 12 of the 1926 Act made s. 7 thereof (enacting said substituted subs. 4) applicable “to the year 1925 * * * and to all subsequent years * * * and to the income thereof.” ... White [3] seem to be apposite: It is obvious that that provision’ was not intended to preserve the abstract rights conferred by the repealed Act, * * * It only applies to the specific rights given to an individual upon the happening of one or [Page 221] other of the events specified in the statute. ... In view of the statement in section 13 of the Revised Statutes Act that This Act * * * shall be subject to the same rules of construction as the said Revised Statutes, reliance was also placed on section 19 of the Interpretation Act, R.S.C., 1927, chapter 1, by which the repeal of any Act shall not (c) affect any * * * liability * * * accruing * * * under the Act * * * so repealed. ...

Canada   Neutral citation:  2004 SCC 15.   File No.:  29416.   2003:  November 14; 2004:  March 4.   ... on appeal from the federal court of appeal   Income tax — Income from employment — Deductions — Sales expenses — Purchase of client list — Financial advisor borrowing money to purchase colleague’s client list — Whether payment to purchase client list and interest paid on borrowed funds deductible — Whether payments were “on account of capital” — Income Tax  Act, R.S.C. 1985, c. 1 (5th Supp  .), s. 8(1)   (f).   ... II, s. 5(1)], (j) [idem, ss. 5(4)  , 5(5)  ], (2), 9(1), 18(1)(a), (b), 20(1)(a), (b), (c) [idem, s. 15(1)  ].   ...

Canada, [2002] 2 S.C.R. 684, 2002 SCC 47   Her Majesty The Queen                                                                                   Appellant   v.   ... Canada   Neutral citation:   2002 SCC 47.   File No.:  27724.   2001:  December 12; 2002:  May 23.   ... on appeal from the federal court of appeal   Income tax –  Source of income – Test to determine whether taxpayer has business or property source of income – Whether “reasonable expectation of profit” test appropriate test – Income Tax Act, S.C. 1970-71-72, c. 63, s. 9.   ...

Canada (Commissioner of Customs and Revenue)   Neutral citation:    2007 SCC 2.   ... Okanagan Indian Band, [2003] 3 S.C.R. 371, 2003 SCC 71.   Statutes and Regulations Cited   Canadian Charter of Rights and Freedoms  , ss. 2   (  b  )  , 15(1)  , 24(1)  .   Criminal Code  , R.S.C. 1985, c. C‑46  , s. 163(8)  .   Customs Act  , R.S.C. 1985, c. 1 (2nd Supp  .), ss. 67, 71.   ...