Search - 侵犯公民个人信息罪 交易明细 计算条数

I have searched several dictionaries including The Shorter Oxford English Dictionary, 3rd edition revised, Britannica World Language Dictionary, Funk & Wagnall’s New Standard Dictionary of the English Language, The Random House Dictionary of the English Language, The Living Webster Dictionary and Thorndike-Barnhard (American dictionary). ...

Reference was also made in this judgment to the judgment of Lord Cooper in Lawrie v Muir, [1950] SC (J) 19 at 26 (which was quoted with approval by Cartwright, CJC in his dissent in Wray) which passage reads as follows: The law must strive to reconcile two highly important interests which are liable to come into conflict — (a) the interest of the citizen to be protected from illegal or irregular invasions of his liberties by the authorities, and (b) the interest of the state to secure that evidence bearing upon the commission of a crime and necessary to enable justice to be done shall not be withheld from courts of law on any mere formal or technical ground. ...

But subsection 248(1) provides that for the purpose of the Income Tax Act '. office ‘means’’ the position of an individual entitling him to a fixed or ascertainable stipend or remuneration and includes a judicial office, the office of a Minister of the Crown, the office of a member of the Senate or House of Commons of Canada, a member of the legislative assembly or a member of a legislative or executive council and any other office, the incumbent of which is elected by popular vote or is elected or appointed in a representative capacity and also includes the position of a corporation director;... ...

The costs of goods sold by the plaintiff for the 1968 year were computed, for purposes of determining the profit as reported in its financial statement, as follows: Depreciation and Total Cost Depletion Content Opening Inventory— $22,858,389 $ 955,186 January 1, 1968 Cost of Goods 39,218,737 4,006,524 Manufactured $62,077,126 $4,961,710 Deduct Closing Inventory— $25,879,966 $1,299,281 December 31, 1968 $36,197,160 $3,662,429 It bears repeating that the amount in issue in the instant appeal becomes the depreciation and depletion content ($955,186) in the opening inventory of January 1st, 1968. ...

The following excerpt from the judgment of Cattanach, J in Admiral Investments Limited v MNR (supra) at page 319 [175, 5121] succinctly states my views in the case at bar: What must be looked at is what was done by the appellant with a view to asking the question in Lord President Clyde’s words in CIR v Livingston, 11 TC 538, at p 542: “... whether the operations involved (in the transactions of the company) are of the same kind, and carried on in the same way, as those which are characteristic of ordinary trading in the line of business in which the venture was made.” ...

The process so far as then s 39 of the Income Tax Act was concerned was completed by Cattanach J in Vineland Quarries & Crushed Stone Ltd v Minister of National Revenue, [1966] CTC 69; 66 DTC 5092: “In my view the word 'controlled' in section 39(4)(b) contemplates and includes such a relationship as, in fact, brings about a control by virtue of majority voting power, no matter how that result is effected, that is, either directly or indirectly.” ...

The evidence is clear that the plaintiff did not extricate himself from the auto repair business in either 1978 or 1983, in part, because he could not afford to do so — the money made from employment in those businesses was being used by him to help establish his farm. ...

The bulk of judicial prose generated on the subject of fiscal residence has related to the peripatetic lifestyle of the leisurely wealthy — the jet setters of yesteryear. ...

Greenbaum (1957), 55 L.G.R. 129, he quotes: Anybody can apply for it — a member of the public who has been inconvenienced, or a particular party or person who has a particular grievance of his own. ...

Whether the “ without prejudice” qualification in the letter of January 26, 1982 would vitiate the arrangement as an agreement is a question I have not addressed. ...