Search - 侵犯公民个人信息罪 交易明细 计算条数
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FCA
Laxton v. The Queen, 89 DTC 5327, [1989] 2 CTC 85 (FCA)
", he gave the following as the intent of the agreement: ”... I should not get any more than the $450,000 so that if I had received part of it by way of an interest free loan then that... amount should be considered for the payment of the management fee". [5] As the trial judge found, the interest-free loan advanced pursuant to Article 7.2 was linked to and was in reality part of the overall management fee arrangement in favour of the appellant. ...
TCC
Gold Line Transport Ltd. v. MNR, 92 DTC 2005, [1992] 2 CTC 2561 (TCC)
McKean & Archibald Randolf, [1876] 16 N.B.R. 299; 3. M.N.R. v. Wardean Drilling Ltd., [1969] 2 Ex. ...
FCA
The Queen v. Gurd's Products Co. Ltd., 85 DTC 5314, [1985] 2 CTC 85 (FCA)
The respondent alleges in this case that the operations giving rise to the profits arose outside of Canada — specifically, the contract for the sale of the concentrate was negotiated in Lebanon and executed in the United States. ...
FCTD
Asamera Oil (Indonesia) Ltd. v. The Queen, 73 DTC 5274, [1973] CTC 305 (FCTD)
Article 6 Associates of Asamera (a) Asamera has the right to associate with it under this Agreement Plymouth Oil Company of Pittsburgh, Pennsylvania and/or Benedum-Trees Oil Company and/or Hiawatha Oil & Gas Company and/or any subsidiary (or successor of said companies acceptable to Asamera). ()b Asamera shall have the right to associate any other parties under this Agreement only with the express approval of Permina. ...
FCTD
Richstone v. MNR, 72 DTC 6232, [1972] CTC 265 (FCTD), briefly aff'd 74 DTC 6129 (FCA)
.”, and further must reasonably be regarded as “... having been received... in consideration or partial consideration...” for the covenants not to compete.* [1] The appellant, on the other hand, asserts that on the true construction of the material documents, particularly the notarial deed, the transaction in question was fundamentally a sale of assets: the shares and whatever other interests Louis and Harry had in the four companies, their rights to carry on a bakery business for 25 years, and their rights to the use of the name Richstone in any business (see clauses first, second, third and fourth of the notarial deed) for 25 years. ...
FCTD
Harris v. R., 98 DTC 6072, [1998] 2 C.T.C. 325, [1998] 2 C.T.C. 88 (FCTD)
& Mary, sess 2, c. 2) s.1 Article 9 prohibits impeaching or questioning proceedings in Parliament. ...
FCTD
The Queen v. Lavers, 78 D.T.C 6230, [1978] CTC 341 (FCTD)
It was stated in this way by Parke, B (Becke v Smith (1836), 2 M & W 191 at p 195): “It is a very useful rule, in the construction of a statute, to adhere to the ordinary meaning of the words used, and to the grammatical construction, unless that is at variance with the intention of the legislature, to be collected from the statute itself.” ...
FCTD
Bank of Nova Scotia v. The Queen, [1980] CTC 57, 80 DTC 6009 (FCTD), aff'd 81 DTC 5115, [1981] CTC 162 (FCA)
The situation is almost identical to that considered in the case of Greig (Inspector of Taxes) v Ashton, [1956] 3 All ER 123 at 125, where Harman, J stated: The portion of the convention providing for double taxation relief with the United States appears in the Schedule to the Double Taxation Relief (Taxes on Income) (USA) Order, 1946 (SR & C 1946 Nc 1327), of which art XIII(2) provides: “Subject to such provisions... as may be enacted in the United Kingdom, United States tax payable in respect of income from sources within the United States shall be allowed as a credit against any United Kingdom tax payable in respect of that income.’’ ...
FCTD
Cornforth v. The Queen, 82 DTC 6058, [1982] CTC 45 (FCTD)
Another expedient to indicate a plurality of members would be to adopt a style such as: “Cornforth & Co” or “Cornforth and Associates”. ...
FCTD
Re MNR and Chrysler Canada Ltd., 91 DTC 5526, [1991] 2 CTC 156 (FCTD)
.: — Relief Requested This is an application by the Minister of National Revenue under subsection 174(1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. ...