Search - 包建铎违纪违法案件以案促改以案促治专题组织生活会 个人对照检查

In his dissenting reasons, Pelletier JA referred inter alia to s. 67(2) of the Bankruptcy and Insolvency Act, which reflected an intention that “Parliament put the Crown on the same footing as unsecured creditors” in a bankruptcy” – with an exception for employee source deductions, which “is explained by the fact that source deductions are amounts which belong to the employee in question…[and] this money does not belong to the employer anymore” (paras. 73-74). ...

. … The gravamen of the offence under subsection 163(2) is making of a false statement, knowing (actually or constructively, i.e., through wilful blindness) that it is false. ...

. … In the circumstances, I have two choices. I can either not allow Ms. ...

. … The tax motivation is a fact. This fact constitutes a backdrop to take into account respecting the trust and its actual activities. ...

[A] document … had to be signed by each of the employees, confirming that they were familiar with the obligation…. ...

. … The contrary conclusion would strain the ordinary meaning of the words “equal or near equal”. ...

. … I have no hesitation in concluding that the benefit sought by Birchcliff from the amalgamation was to obtain the tax attributes, the losses, of Veracel. ...

Before going on to find that SEL did not qualify as a “college…of…a university” for UK VAT purposes, Patten LJ stated (at paras 64-65): The word "college" … denotes a group of people organised as an institution usually (but not necessarily) in the field of education. ...

. … It is customary that the required work is subject to detailed quotations which provided a template for detailed steps to be performed. ...

In my view, in the circumstances of this case, [the appellants] had sufficient common interest in the transactions to warrant a finding that, in Alberta or British Columbia, the … memo is protected from disclosure by solicitor-client privilege. ...