Search - ”资源化利用" resources

It encompasses a number of design tools to duplicate the various features of any paper form such as:-                Lines-                Boxes-                Arcs and circles-                Texts and text formats-                Tables-                Check boxes-                Buttons-                Data fields. ... The AFP Utilities include several resources such as form definitions, overlays, page segments, fonts and page definitions. ... The new definition applies to work performed after February 27, 1995. [2]           Section 18.1 of the Tax Court of Canada Act. [3]           Exhibit A-3, unmarked page 6. [4]           Mr. ...

The Queen, [1984] C.T.C. 284; 84 D.T.C. 6276 — April 10, 1984 — (F.C.A.) — Taxpayer Successful; Stubart Investments Limited v. ... The Queen, [1985] 2 C.T.C. 79; 85 D.T.C. 5310 — June 2, 1985 — (F.C.A.) — Taxpayer Successful; BXL Bulk Explosives Limited v. M.N.R., [1985] 2 C.T.C. 2256; 85 D.T.C. 579 — August 29, 1985 — (T.C.C.) — Taxpayer Successful. ...

Gamache & Sons Logging Ltd. v. Minister of National Revenue, [1991] 1 CTC 2627, 91 DTC 824 Brulé, T.C.J. ... The securities were shares in companies involved in resource industries, all of a speculative nature. ... Harris (1904), 5 T.C. 159, the court emphasized at page 5396: ”... whether a series of transactions results in a capital gain or loss or a trading profit or loss is a question of fact to be determined after considering all of the surrounding circumstances". ...

Women in Film & Television Toronto Inc. v. M.N.R., docket 97-1402-UI Date: 19981209 Dockets: 97-1402-UI; 97-150-CPP BETWEEN: WOMEN IN FILM & TELEVISION TORONTO INC., Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent, and MARGOT La ROCQUE, Intervenor. ... WIFT-T is a non-profit organization with limited financial resources. ... In a letter dated May 9, 1997 Revenue Canada, Appeals issued a letter (...) confirming their assessment. ...

      « Paul Bédard » Bédard J.         Citation: 2009 TCC 76 Date: 20090213 Docket: 2006-2584(GST)G   BETWEEN:   LES CONSTRUCTIONS ROSSI & FILS 2000 INC., Appellant, and     HER MAJESTY THE QUEEN, Respondent.       ... Cash Reference 11-10-2002 $65,000       31-7 and 31‑8 23-10-2002   $10,000     31-6 12-11-2002 $38,000       31-9 and 31‑10 16-12-2002 $2,000       31-24 and 31‑25 16-12-2002   $4,000     31-24 and 31‑25 19-12-2002   $15,822.38  x     31-23 19-12-2002   $10,000     31-23 19-02-2003       $2,000 31-21 24-02-2003       $2,000 31-21 24-02-2003   $6,000     31-21 and 31‑22 11-03-2003 $2,000       31-18 11-03-2003   $2,000     31-19 and 31‑20 11-03-2003       $1,000 31-18 11-03-2003   $4,000     31-19 and 31‑20 05-05-2003   $2,000     31‑17 05-05-2003 $4,000       31-16 05-05-2003     $2,000   31-15 25-06-2003 $3,000       31-14 28-08-2003 $12,000       31-11 and 31‑12 15-10-2003 $24,400       31-1 and 31‑2 15-10-2003 $18,000       31-3 15-10-2003   $12,000     31-5 15-10-2003     $6,000   31-4             TOTAL $168,400 $65,822.38 $8,000 $5,000       RAYMOND LEPORE     (r)                On June 28, 2004, Raymond Lepore declared bankruptcy, and this time, in his bankruptcy proceedings, he stated that he operated 9117‑0118 Québec Inc. during the period from May 27, 2002, to March 1, 2004.     ... The two provisions in question read as follows:   2.02           Main Duties and Responsibilities   Without being restrictive, and subject to modification (in the latter case, by prior notice from the Client), the Consultant's main duties and responsibilities shall be as follows:   a)         to plan and define the project stages, to allocate the resources, to coordinate the project execution and to supervise their application at the Project location;   b)         to advise and assign the responsibilities to other team members while ensuring the follow‑up of the plans, time‑schedule and budgets;   c)         to provide an efficient project management capacity and to comply with the time‑schedule;   d)         to manage all the financial aspect of the Project, including the sales, the purchases, the revenues, the expenses;   e)         to prepare all cash flows, financial reports and forecasting necessary for the Project and to deal and negotiate with all and any financial institution required to the Project;   f)                     to negotiate and deal directly with all and any of the suppliers with respect to the Project;   3.02           Payment   In consideration for the Consultant's work and consultant services, the Client shall pay the Consultant a commission of 5% of the projected sales of the Project in the amount of SIX MILLION DOLLARS ($6,000,000.00). ...

Reasons for Judgment Teskey, J. [1]            The Appellant S & C Ross Enterprises Ltd. ... The Queen, 2001 DTC 921 (" Criterion ") and Bruce E. Morley Law Corporation v. ... As Enterprises clients are often public companies with limited financial resources, this is a common form of compensation. ...

& Candor Investments Ltd. v. Minister of National Revenue, [1989] 2 CTC 2076, 89 DTC 355 Kempo, T.C.J. ... May 1978 “Keg Building” 605-11th Avenue S.W., Calgary — Renovate and rent. b. ... Fall 1978 to mid 1979 "Petro Canada Land" 101-6th Avenue S.W., Calgary — Land accumulation/assembly — Redevelopment project. d. ...

Ed Sinclair Construction & Supplies Ltd. v. MNR, 92 DTC 1163, [1992] 1 CTC 2218 (TCC) Bowman, T.C.C.J. ... Ed Sinclair Construction & Supplies Ltd. Accrued management bonuses and accrued interest expenses I shall not repeat here the observations made in connection with the related appeal of Prosperous Investments Ltd. ... Sinclair, singlehanded and unarmed, chose to join battle with a formidable adversary with vast resources at its disposal when he had no knowledge of the rules of the warfare in which he was engaged. ...

At this time Oriole engaged the services of D & S Petroleum Consultants Ltd of Calgary to prepare a valuation of Oriole’s assets. ... Mr Vetsch is presently president of Tripet Resources Ltd, a general oil and gas exploration and production company which is not related to Oriole or AEG. ... Mr Penner, a chartered accountant practising as a partner with Thorne & Riddell in Calgary, was also called as a witness by the appellant. ...

Appeal of R & L Investments Ltd. These are the matters in dispute regarding R & L Investments Ltd. ... The allocation of the $19,008.66 to taxation years is 1981 — $6,892.08, 1982 — $6,400.37 and 1983 — $5,716.21. ... The selling broker was Murdock & Maber Agencies Ltd. and it issued a receipt for $5,800 to R & L. ...