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OntCtGD decision

Rosenberg v. Canada (Attorney General), [1996] 2 CTC 78

Income tax Federal Income Tax Act, R.S.C. 1985, c. 1 (5th Supp)- 149.1, The case involved an appeal from the Minister’s denial of an application for charitable tax status under sections 149.1 and 248(1). ... Constitution Act, 1867, (UK), 30 & 31 Vict., c. 3, reprinted R.S.C. 1985, App. II, No. 5 91(24) Constitution Act, 1982, [en. by the Canada Act, 1982 (UK) c. 11, s. 1 reprinted R.S.C. 1985, App II, No. 44]- 35 Income tax- Federal Income Tax Act, R.S.C. 1985, c. 1 (5th Supp)- 149.1 248(1) 1 If one applies the reasoning of Lord Denning in Harper v. ...
OntCtGD decision

Canada (Attorney General) v. Ontario (Attorney General), [1998] 3 CTC 41, 99 DTC 5739

Criminal proceedings In 1989 the Department of National Revenue commenced an investigation into the activities of OCGC, its President, Einar Bellfield (Bjellebo) (“Bellfield”); its Director of Investment Development, Osvaldo Minchella (“Minchella”); and two foreign corporations, Neptune Marine Resources S.A. and Starlight Charters S.A. ... Canada (Director of Investigation & Research) (1997), 103 O.A.C. 310 (Ont. ...
OntCtGD decision

J. (P.) v. Kawartha Haliburton Children’s Aid Society I, [1999] 2 CTC 356

The ages of the children are as follows: Ceedar Jobe-Bryant 16 months; Willow Jobe-Bryant three and-a-half years; Carradene Jobe-Bryant four and three-quarters years; Arion Jobe-Bryant six and three-quarters years The protection application has been adjourned from time to time on consent of the parties. ... It is the Respondent’s position that there is no evidence before the court that Pam Jobe and Dean Bryant notified the Minister of Human Resources and Development that the children have not resided with them since the children were apprehended by the Respondent, nor have they provided the Respondent with a copy of any notice that they may have received which advised them that their tax benefit had been discontinued. ...
OntCtGD decision

In Re Gaston H. Poulin Contractor Ltd., 92 DTC 6338, [1992] 2 CTC 373 (Ont. Ct. J. (Commercial List))

On or about November 6, 1991, Revenue delivered to the Federal Sales Tax Rebate (" FST Rebate”) section of its Customs and Excise branch (“Excise”) a notice issued pursuant to the Income Tax Act, section 224.1 requiring that the sum of $112,472.26 be retained by way of deduction or set-off from any amounts that may become payable to Poulin. ... On or about March 2, 1992, Revenue delivered to the Ontario Ministry of Natural Resources a requirement demanding payment of not more than the sum of $299,967.64 from any amounts otherwise payable to Poulin. ...
OntCtGD decision

Her Majesty the Queen v. Rupert Folkard, Folkard of Canada Incorporated, Dendor Roto-Sphere Valves Limited, Brooktree Investments Limited and Lome Yacyshyn, [1993] 1 CTC 408

At page 613 (D.L.R. 498), Lamer, J. stated that the 26 months to trial “was, though lengthy,... not in violation of the accused's rights under paragraph 11(b) given ‘the time requirements inherent in the nature of the case' ”. ... Some deference should be given to decisions made concerning the commitment of investigative resources to a particular matter, just as deference must be given to political decisions concerning the provisions of court-house facilities and Crown Attorneys: see Askov, supra, at page 1224 (D.L.R. 384). ...
OntCtGD decision

R. v. Fogazzi, 92 DTC 6421, [1992] 2 CTC 321 (Ont. C.J. (G.D.)), rev'd 93 DTC 5183 (Ont. CA)

They are not partners; they are not principals in the illegality, or sharers in the illegality; they are merely taxing a man in respect of those resources. ... I would also question the use of the word material”. What is a "material" acquisition? ... Britnell & Co. Ltd. (1924) 27 O.W.N. 232. And lastly, in Rosaire Lucier v. ...