Search - ”资源化利用" resources

Results 1871 - 1880 of 1912 for ”资源化利用" resources
TCC

Doris P. White v. Her Majesty the Queen, [1995] 1 CTC 2538, 95 DTC 877

Maynard) in which it was said at page 132 (D.L.R. 127): I take the view that when spouses have a common purse and a pool of their resources, the husband’s remuneration is earned on behalf of them both and the idea that years afterward one can dissect the contents of the pool by taking an elaborate account as to how much was paid in by the husband and how much by the wife is not consistent with the original fundamental idea of a joint purse or a common pool. ... And in Banff Park Savings & Credit Union Ltd. v. Rose et al. (1982), 139 D.L.R. (3d) 764, 22 Alta. ...
TCC

Wilmer Klein v. Her Majesty the Queen, [1995] 1 CTC 2980, 98 DTC 1950

It also provides in paragraph 6 thereof that the appellant shall pay Pioneer the balance of his Fossill Resource Loan. ... It states that the appellant is indebted to Pioneer of four outstanding loans, namely: (a) $79,212 (b) $ 2,500 (c) $64,000 (This is the rights loan, Exhibit A-2) (d) the remainder of the $20,000 loan. ...
TCC

Gregory S. Fletcher v. Minister of National Revenue, [1992] 1 CTC 2261, 92 DTC 1273

The respondent further argues if the Court holds that the $2,000,000 holding fee" is a "Canadian exploration expense” there was no liability in 1985 for such expense and the expense was not incurred by the limited partnership in respect of the drillship in the 1985 taxation year. ... (other than an expense incurred in drilling or completing an oil or gas well or in building a temporary access road to, or preparing a site in respect of, any such well) for the purpose of determining the existence, location, extent or quality of an accumulation of petroleum or natural gas (other than a mineral resource) in Canada (ii) any expense incurred before 1986 in drilling or completing an oil or gas well in Canada or in building a temporary access road to, or preparing a site in respect of, any such well, if within six months after the end of the year, the drilling of the well is completed and... (11.1) any expense incurred after 1985 in drilling or completing an oil or gas well in Canada or in building a temporary access site in respect of any such road to, or preparing a well, if the drilling of the well is completed within six months after the end of the year (11.2) any expense incurred by him after 1985 in drilling or completing an oil or gas well in Canada or in building a temporary access road to, or preparing a site in respect of, any such well... ...
TCC

Marion Estates Ltd. v. Minister of National Revenue, [1990] 1 CTC 2513, 90 DTC 1369

So, instead of the land effectively being retained by Belcarra Vineyards and Marion and Lost Lagoon putting up all of the development costs including undertaking any liabilities which might be related to that, it was decided that you would pool your resources and actually buy the land? ... Well, I met with him and he suggested that it, that this was possible and His Honour: Q. ...
TCC

James D Rae, William R Jarvis v. Minister of National Revenue, [1984] CTC 2144, 84 DTC 1065

After purchase the farm operation continued under a 7,- */ crop sharing arrangement with the vendor Mr Clarence Hayes, with Mr Jarvis going out two or three times a year to look at the crop. ... It was submitted that the farm land was not acquired as a resource for retirement income but rather for its obvious potential for resale. ...
TCC

Yakubu v. R., [1998] 1 CTC 2649

Attached to the letter is a single sheet of paper entitled ‘Appraisal for Parkland Savings & Credit Union’. ... He is described as: ‘Educational Assistant, Olds College, Olds, Alberta, Diploma in agronomy, land resources and classifications’. ...
TCC

Henning v. K., [1998] 4 CTC 2692

At the same time, Budney requested the appellant to participate in a business corporation known as Affordable Tire & Auto Repair Ltd. ... The standard of care set out in subsection 227.1 must take into account subjective elements such as the personal knowledge and background of the director as well as his or her corporate circumstances in the form of, inter alia, the company’s organization, resources, customs and conduct. ...
TCC

Glenex Industries Inc. v. R., 97 D.T.C. 291, [1997] 3 C.T.C. 2217

Scott Davidson. 13 The Respondent called one witness, an evaluation expert Mr. ... This was likely due to the apparently limited financial resources available to New HRS at V-Day, which resulted in an inability to exploit the Library to its fullest potential; given that fair market value is the highest available market price, this method is considered to produce a low estimate of V-Day fair market value which, nonetheless, is supportive of the conclusion reached under the comparable transaction approach. ...
TCC

Shell Canada Ltd. v. R., [1997] 1 CTC 2208, 97 DTC 247

., in McKeen & Wilson Ltd. v. Gulf of Georgia Towing Co., [1965] 2 Ex. ... Well, we have Mr. Meghji: Just to make this easy for you, this is not a trick question. ... Hugessen J.A., speaking for the Court said, at page 174 (D.T.C. 5413): We have very serious doubts about the Trial judge’s view that the pulp mill is not part of a “resource-based industry”. ...
TCC

Simonetta v. The King, 2023 TCC 54 (Informal Procedure)

B replied: [T]he original listing was $3.6 millions [sic]. Had we sold it for $3.6 millions[,] we would have actually done decently. But when you are carrying mortgages at 9% and 10%[,] you are losing $100 and some odd thousand dollars a year, by the [time] it is sold and it sold for the equivalent of $3.25 millions [i.e., $3,158,000 plus the real estate commission that Ms. ... Some supplies, by general custom, are quoted tax-included, e.g. new housing….” ...

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