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

" ‘(Sgd) W: W. CLARKE, (Sed) B. C. PROWSE, City Clerk. Mayor.’ ”’ “6. ... " " "(5) Is the by-law ultra vires. the statute in professing to tax an isolated transaction? ‘?’’ The judges in the Supreme Court of Prince Edward Island were unanimous in holding that the tax in dispute was ‘ 4 indirect taxation/ ‘ and we agree with their conclusion on this point. ...

. * * * The electrical energy produced by the applicant is not a commodity which is ordinarily used by or sold to its customers until it has been transformed; it exists, prior to such transformation, in a form which is not generally marketable because it is unsuited for the use of most customers. * * * Because it is the transformation in issue that turns the electrical energy into a form that can be used by the customer, this transformation must be considered to be part of the manufacture and production of electricity. ... Parke Davis & Co. [6]). In my opinion, the Board erred in law in construing and applying para.  ... Solicitors for the appellant: Herridge, Tolmie, Gray, Coyne & Blair, Ottawa. ...

B-3, ss. 2  ,  17(1)  , 67  , 72(1)  , 95  , 97(3)  , 136  , 141  , 148  , 158   (a), 198   (a). ... B-3  , and in particular ss. 17(1)  , 67  , 95  , 136(1)   (h), 148  , 158   (a) and 198   (a) thereof? ... B-3  , and in particular ss. 17(1)  , 67  , 95  , 136(1)   (h), 148  , 158   (a) and 198   (a) thereof?       ...

Respondent/Appellant on cross-appeal     Coram:   McLachlin C.J. and Deschamps, Abella, Rothstein, Cromwell, Moldaver and Karakatsanis JJ.   ... (McLachlin C.J. and Deschamps, Abella, Cromwell, Moldaver and Karakatsanis JJ. concurring)         Canada v. ... (Section 69(2)   of the Act   was repealed in 1998 (S.C. 1998, c. 19, s. 107) and has been replaced by s. 247(2)   of the Act   (ad. idem, s. 238  )).  ...

—The statute under which the Secretary-Treasurer proceeded is entitled "The Liquor Exporters' Taxation Act," and the relevant enactments provide that (section 3) any person who now has or keeps or has property rights in * * * liquors for export to any place outside the said province or who in the said province sells or ships liquors to be delivered at any place outside the said province shall pay to the Crown a specified tax, calculated according to the quantity of liquor now or hereafter had or kept within the province * * * or sold or shipped * * * for delivery outside of the province; (section 4), the tax * * * in respect of all liquor had or kept * * * at the time of the passing of this Act shall be paid * * * within one month from the coming in force of the Act, and on all liquor subsequently acquired, kept, sold or shipped as aforesaid within fifteen days from the date when such liquor is acquired, kept, sold or shipped; the tax is to be a first lien and charge upon all the property in the province of any person liable to pay it; and by section 6, in default of payment within the time limited, the tax may be levied by distress upon the goods of the person liable under a warrant signed by the Provincial Secretary-Treasurer, directed to the Sheriff of any county, and the Sheriff * * * shall levy the tax and all costs by sale of the goods * * * of the person in default. ... Woodhouse [53]: the process of certiorari does not apply * * * even though the rate is one which could itself be questioned by certiorari. ... & B. 526. [84] 7 T.R. 270. ...

[Page 420] The Excess Profits Tax Act 1940, S. of C. 1940, c. 32, s. 7(b) provides that the following profits shall not be liable to taxation: "The profits of a profession carried on by an individual * * * if the profits of the profession are dependent wholly or mainly upon his * * * personal qualifications and if in the opinion of the Minister little or no capital is employed; provided that this exemption shall not extend to the profits of a commission agent or person any part of whose business consists in the making of contracts on behalf of others * * * unless the Minister is satisfied that such agent is virtually employed in the position of an employee of one employer in which case the exemption shall apply and in any case the decision of the Minister shall be final and conclusive. ... The following profits shall not be liable to taxation under this Act: (b) the profits of a profession carried on by an individual or by individuals in partnership if the profits of the profession are dependent wholly or mainly upon his or their personal qualifications and if in the opinion of the Minister little or no capital is employed: Provided that this exemption shall not extend to the profits of a commission agent or person any part of whose business consists in the making of contracts on behalf of others or the giving to other persons of advice of a commercial nature in connection with the making of contracts unless the Minister is satisfied that such agent is virtually in the position of an employee of one employer in which case this exemption shall apply and in any case the decision of the Minister shall be final and conclusive * * * Assuming, without deciding, that the appellant's occupation falls within the meaning of the word "profession" as used in this clause, and without passing upon the submission of counsel for the respondent that the opinion of [Page 427] the Minister that little or no capital is employed has not been obtained, I think that this argument cannot prevail. ... Solicitors for the appellant: Raymond, Spencer, Law & Maclnnes. Solicitor for the respondent: R. ...

The production, however, of the members of the superstructure for the purpose of fulfilling the contract would bring the case within section 87(d) (Special War Revenue Act, R.S.C. 1927, ¢ 179 and amendments). ... In the judgment of those learned judges, delivered by Smith J., it is said (p. 493): * * * it is not unusual for a manufacturer engaged in the production and manufacture of lumber for sale to engage at the same time in the business of a building contractor. ... Minister of Customs, [1928] A.C. 340 at 342, is to ascertain whether the goods are " " sold ‘ to the provincial government within the meaning of those words as employed in the statute. ...

. * * * 139. (1) In this Act, * * * (e) "business" includes a profession, calling, trade, manufacture or undertaking of any kind whatsoever and includes an adventure or concern in the nature of trade but does not include an office or employment; The issue in this appeal is as to whether an isolated purchase of shares from the treasury of a corporation and subsequent sale thereof at a profit, not being a part of the business carried on by the purchaser of the shares, or in any way related to it, constitutes an adventure in the nature of trade so as to render such profit liable to income tax. ... Fitzmaurice 2 3, have often been quoted with approval: … the state of a man's mind is as much a fact as the state of his digestion. ... Solicitors for the appellant: McLaws, McLaws, Bancroft, Deyell & Floyd, Calgary. ...

(e) deprive a person of the right to a fair hearing in accordance with the principles of fundamental justice for the determination of his rights and obligations; ’ ’ This does not assist the respondent, for the appellant has no power to determine any of the former’s rights or obligations. ... It means that the tribunal, while exercising administrative functions, must act ‘ judicially ’ in the sense that it must act fairly and impartially. ... It is natural, as Lord Shaw said in the Arlidge ease, [1915] A.C. 120 at 138, that laywers should favour lawyerlike methods but it is not for the judiciary to impose its own methods on administrative or executive officers, ’ ’ Although in the St. ...

  $ 96.87 U.S. U.S. Excise ……………       4.84 U.S. $ 101.71 U.S. To Canadian Admiral:         Base price …………….  ...   $ 96.87 U.S. Tooling charge ………..   3.39 U.S. $ 100.26 U.S. all such prices being f.o.b., Galesburg, 111. ... Solicitors for the appellant: Gowling, MacTavish, Osborne & Henderson, Ottawa. ...