Search - 三河市 市委书记 现任

Section 16 reads as follows: “16. (1) Unless otherwise provided, duty shall be due at the death of the deceased and paid within six months thereafter and if the duty or any part thereof is paid within such period no interest is chargeable or payable on the amount so paid. (2) Where any annuity, term of years, life estate or income is created by the will of the deceased or by any disposition, the duty for which any person who benefits by such annuity, term of years, life estate or income is liable with respect thereto shall, unless otherwise provided, be paid in a number of equal annual instalments equal to, (a) the number of years, (i) of expectancy of life of such person, ascertained as provided in subsection 4 of section 3, or (ii) for which such annuity, term of years or income is to run as the case may be; or (b) ten, whichever is the lesser, and such instalments shall commence one year after the death of the deceased. (3) Where the deceased had any interest in expectancy, the duty levied on such interest in expectancy or on the person to whom there is a transmission or to whom a disposition is made of such interest in expectancy may be paid as provided by subsection 1 or in the manner provided by subsection 5 or 7. (4) Where any interest in expectancy is created by the will of the deceased or by any disposition, the duty for which any person who benefits by such interest in expectancy is liable with respect thereto may be paid as provided by subsection 1 or in the manner provided by subsection 5 or 7. (5) The duty mentioned in subsections 3 and 4, if not paid within the time provided by subsection 1, is due when such interest in expectancy falls into possession and shall be paid within three months thereafter on the basis of the value at the date of falling into possession of the property in respect to which such interest in expectancy existed, and no deduction shall be made for any duty paid on or with respect to any prior interest, income or annuity arising out of the property in respect of which such interest in expectancy exists. (6) Notwithstanding subsections 3, 4, 5 and 7, the duty mentioned in subsections 3 and 4 may, with the consent of & the Treasurer, be paid after the time provided by subsection 1 and before such interest in expectancy falls into possession and shall be on the basis of the value of such interest in expectancy ascertained as provided in this Act as at the date when such consent is given and no deduction shall be made for any duty paid on or with respect to any prior interest, income or annuity arising out of the property in respect of which such interest in expectancy exists. (7) Where any interest in expectancy is an annuity, term of years, life estate or income, the duty for which any person who benefits by such interest in expectancy is liable with respect thereto, shall, if not sooner paid, be paid in a number of equal annual instalments equal to, (a) the number of years, (i) of expectancy of life of such person ascertained as provided in subsection 4 of section 3, or (11) for which such annuity, term of years or income is to run, as the case may be; or (b) ten, whichever is the lesser, and such instalments shall commence one year after the date when such annuity, term of years, life estate or income commences to be enjoyed.’’ ... Such an interest is defined in Section 1(1) and reads as follows: ‘ “Interest in expectancy’ includes an estate, income or interest, in remainder or reversion and any other future interest whether vested or contingent, but does not include a reversion expectant upon the determination of a lease.’’ ...

. — An information or complaint under the provisions of the Criminal Code relating to summary convictions, in respect of an offence under this Act, may be laid or made on or before a day 5 years from the time when the matter of the information or complaint arose or within one year from the date on which evidence, sufficient in the opinion of the Minister to justify a prosecution for the offence, came to his knowledge, and the Minister’s certificate as to the day on which such evidence came to his knowledge is conclusive evidence thereof. ...

In one case it was held that the issue of a writ did not crystallize the floating charge so as to prevent the company from issuing further debentures of the same series: Re Hubbard & Co. (1898), 68 L.J. ...

The section does not impose a tax liability on the vendor and this aspect of the proceeding is discussed below in the context of the judgment in F W Woolworth & Co Limited v The Queen, [1957] S.C.R. 738. ... Rex v Gooderham & Worts Ltd (1928), 62 OLR 218. Unless the statute in question otherwise provides, the onus is upon the Crown to show that the person assessed comes within the taxing provisions. ... The case of F 1/V Woolworth & Co Ltd v Her Majesty the Queen in the right of the Province of British Columbia, supra is remarkably apt. ...

The respondent also argued that an order should not be granted because there has been no evidence submitted of a serious tax investigation of the companies or persons in question, and relies on James Richardson & Sons, Limited v. ...

., [1953] O.R. 70; [1953] C.T.C. 132; [1953] 1 D.L.R. 788; The Trusts and Guarantee Company Limited +. ...

& Cr. 600 at 617, that it is generally considered more important that the rule of law should be settled than that it should be theoretically correct. ...

‘ This touches only $13,873.34 of the $86,310.57 net income in question. ... The will provides that the business of the estate shall be carried on and the earnings capitalized and accumulated, and the interest in effect compounded for 21 years after his death by the testator’s alter ego, the respondent, the trustee under his will, the statutory trustee under the Devolution of Estates Act, and the ‘‘ personal representative’’ pointed out as the taxable party by the Assess- ment Act, as I have said. ...

(Ref. for Ontario — see subsection 75(2) of the Statute). In the late spring of 1971, the Federal Government announced certain measures that it intended to take as part of a sweeping reform of its taxing policy. ... The amendment reads as follows: Reconciliation of Taxable Income Taxable income as originally filed $ NIL Capital Cost Allowance (100) Loss available for carry forward $(100) Amended Schedule of Undepreciated Capital Cost Class 1 Class 10 Balance as originally filed $240,233 $19,792,732 Capital cost Allowance Claimed (100) Balance 31/12/71 Amended $240,133 $19,792,732 (b) a claim for the investment tax credit referred to. ... In Harris v MNR, [1965] 2 Ex CR 653 [64 DTC 5332], my brother Thurlow said at page 662: “... ...

The Charter, however, was in effect and the section was of no force or effect in law — it required only a decision of the courts to declare that invalidity. ... Prohibition This trial was fixed some time ago to commence on Monday, March 2 — three days hence. ... (e), I am not deciding this point — no order. Order accordingly. ...