Search - 三河市 市委书记 现任

. — See the affidavit of Richard Leigh at paragraph 12. 2. On December 16, the Minister sent by registered post to each petitioner notices of assessment for certain earlier taxation years and a letter dated "Dec 161986". ... Chudina said this: In this document "the amount assessed" means "the Aggregate Amount of Assessment" shown below: Date Amount of of of Assessment Taxation Year Assessment December 16, 1986 1983 $73,000.00 December 16, 1986 1984 77,889.00 December 16, 1986 1984 46,116.00 Aggregate Amount of Assessment = $197,005.00 You are hereby advised that it may reasonably be considered that collection of the amount assessed in respect of you would be jeopardized by a delay in the collection thereof, and you are hereby directed to pay forthwith the amount assessed. ...

The defendant Thorne Ernst & Wninney is the successor firm to Thorne Riddell as a result of an amalgamation. ... The plaintiff company retained the law firm of Thorsteinsson, Mitchell, Little, O'Keefe & Davidson, tax specialists, to make submissions on its behalf to Revenue Canada. ... Stacey at this time was the senior tax partner for Deloitte Haskins & Sells, having previously spent eight years with Revenue Canada, Taxation. ...

This time he said: … The Income Tax Act deems that related persons (individuals or corporations) do not deal with each other at “arms length”. ... Ministry of Agriculture, Fisheries & Food, [1985] 3 All E.R. 585 (Eng. ... T.D.), explained the tort and its elements at paragraphs 52-54, as follows: … There are two possible grounds upon which to found liability. ...

The current version of subsection 224(1) (with the underlined portions indicating the changes) states: 224.(1) Garnishment — Where the Minister has knowledge or suspects that a person is or will be, within 90 days liable to make a payment to another person who is liable to make a payment under this Act (in this subsection and subsections (1.1) and (3) referred to as the "tax debtor”), the Minister may, by registered letter or by a letter served personally, require that person to pay forthwith, where the moneys are immediately payable, and in any other case, as and when the moneys become payable, the moneys otherwise payable to the tax debtor...to the Receiver General on account of the tax debtor's liability under this Act. ...

See Dicey & Morris on the Conflict of Laws (8th ed.) at pp. 509-510. ...

Section 438 of the Criminal Code authorizes the making of rules for ”... any proceeding... instituted in relation to any matter of a criminal nature The alleged tax evasion is, I do not doubt, "a matter of a criminal nature”. ... If, in making these comments — and I trust assisting counsel for the petitioners to put his tackle in order before the petition comes on for hearing — I have overlooked some recent staturoy provisions applicable to proceedings such as these or some authority binding on me which turns the law, as I have always understood it to be, on its head, I should appreciate counsel so informing me. ...

& T. Co., [1940] 1 D.L.R. 602, cited by counsel for respondent might call for consideration but again the record contains no such evidence. ...

That paragraph is virtually identical to clause (b) [of the definition of “value” in] subsection 2(1) of the BC Succession Duty Act but for the additional words at the end of subparagraph 58(1)(s)(ii) “... without regard to any increase or decrease in such value after that date for any reason”. ... However, I am compelled to adopt the words of Cartwright, CJC that “... it would require clear and unambiguous words to bring about such a result” Beament Estate v MNR (supra) at 687 [198, 6133]. ...

Subsection 223(5) of the current Income Tax Act read as follows: (5) Charge on land—a document (in this section referred to as a “ memorial”) issued by the Federal Court of Canada evidencing a certificate in respect of a debtor registered under subsection (3) may be filed, registered or otherwise recorded for the purpose of creating a charge or lien on or otherwise binding land in a province, or any interest therein, held by the debtor in the same manner as a document evidencing a judgment of the superior Court of the province against a person for a debt owing by the person may be filed, registered or otherwise recorded in accordance with the law of the province to create a charge or lien on or otherwise bind land, or any interest therein, held by the person. ... Lambert, J.A. gave the judgment of the Court and at page 379 he stated: There can be no doubt about the general principle that if there are a number of creditors of equal degree and the Crown is one of them, then subject to contrary legislation, the Crown is entitled to be paid in priority to the other creditors: see Crowther v. the Attorney General of Canada, 42 M.P.R. 269, [1959] I.L.R. 1-326, 17 D.L.R. (2d) 437 (N.S.C.A.), and Household Realty Corp. v. the Attorney General of Canada; MacCulloch & Co. v. the Attorney General of Canada, [1980] 1 S.C.R. 423,9 R.P.R. 145, 105 D.L.R. (3d) 266, 34 N.S.R. (2d) 583, 59 A.P.R. 583, 29 N.R. 174. ... The charges and amounts thereof against Lot “A” District Lot 181 Kootenay District Plan 9041 are as follows: Castlegar Savings and Credit Union—Mortgage $47,259.00, as of January 16, 1991 and per diem interest thereafter at $18.89 a day = approximately $5,700.00. ...

Kruger was followed in another decision of the Federal Court of Appeal issued on the same day — Vespoli v. The Queen, [1984] C.T.C. 519; 84 D.T.C. 6489 — and applied in The Queen v. ...