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

By section 184 1 "lease” is defined, so far as minerals other than gold or silver are concerned, as "‘a lease of the right to mine minerals,’’ and by section 185 ‘‘every application for a lease must state the mineral for which the right to mine is sought and must describe the tract of ground sought to be covered by the lease. ‘ ‘ By the statutory form of lease the Crown " " grants and demises unto the lessee all the rights of the Crown to the... in that certain tract of ground situated at... and described as follows... ” It also provides that: "‘the lessee shall have during the term of this lease or any renewal thereof the exclusive right of mining for and taking for his own use all... contained in the said tract of ground and appropriating the same to his own use.” ... It received no allowance for depletion in 1939, although its entire income was ‘ " derived from mining. ‘ ‘ The statement of defence maintains this position. ... It alleges that if the appellant were a lessee within the meaning of the section ‘ ‘ which the respondent does not admit but denies,’’ the Minister has properly apportioned the depletion allowance between the appellant and Tantramar. ...

At page 394 Lord Watson laid down the following:— When a number of individuals agree to contribute funds for a common purpose, such as the payment of annuities, or of capital sums, to some or all of them, on the occurrence of events certain or uncertain, and stipulate that their contributions, so far as not required for that purpose, shall be repaid to them, I cannot conceive * * * why contributions returned to them should be regarded as profits. ... If they incorporate a legal entity to do it for them, and to provide the machinery for them, there is equally no profit * * * and at page 405:— I think the broad principle there laid down was that, if the interest in the money does not go beyond the people who subscribe it, or the class of people who subscribe it, then, just as there is no profit of any sort earned by the people themselves, if they act for themselves, so there is none if they get a company to act for them. ... Richard Evans & Co. Ltd., in 42 T.L.R. 401 (1926). [19] (1889) 14 App. ...

Indeed this was ultimately conceded by the appellant. ‘ ‘ It was therefore held that the case did not fall within the taxing provisions above set forth. ... Pickup is that in the New South Wales legislation the word " " actual ‘ ’ was not used and he contended that the presence of that word in the Dominion statute indicates that neither section 3(1) (d) nor 7 (1) (g) can be applied to equitable interests but only to corporeal property capable of manual or physical possession. ... That provision " " exempts ‘ ‘ from duty " " any gift made by the deceased prior to the 29th day of April, 1941, where actual and bona fide possession and enjoyment of the property, the subject matter of the gift, has been assumed by the donee or by a trustee for the donee immediately upon the making of the gift and thenceforward retained to the entire exclusion of the donor or of any benefit to him whether voluntary or by contract or otherwise.’’ ...

We have ‘ ‘ arising from’ ’, ‘ derived from’’, ‘‘earned’’. Others of analogous import appear in the cases cited to us:: ‘‘accruing from”, ‘‘accruing from any source”, “produced it’’. ... As to the second question Brett, L.J. said at p. 419: " " Then from what is the duty to be collected? ... " " Income ’ ‘ is defined in sec. 3 and sec. 9 is the charging section. ...

This definition was repealed effective July 28, 1955, and the following was substituted: ‘ ‘ (w) ‘inventory means a description of the property the cost or value of which is relevant to computing a taxpayer’s income from a business for a taxation year.” ... For the purpose of computing the income of a taxpayer from a business (a) all the property described in all the inventories of the business may be valued at the cost to him; or (b) all the property described in all the inventories of the business may be valued at the fair market value. ’ ’ Respondent acknowledged on cross-examination that at no time had he kept any document of inventory or valuation of the petroleum oil and natural gas reservations or oil leases acquired by him, and in particular that he had kept no inventory record or account as required by the Act. ... Moreover if he had been keeping inventories on the ‘ 1 market value basis ’ ’, he should have reported income in respect of his transactions in earlier years, which he failed to do. ...

Section 63(g) of the Act provides: " " Proceedings in Exchequer Court. 63. ... The only statutory requirements in question are those above quoted ‘ ‘ (i.e. ... The Statute does not say that the Minister may disallow the excess over what is reasonable or normal for the " " class ’ ‘ of business carried on by the taxpayer. ...

The Federal Commissioner of Taxation (1944), 69 C.L.R. 235, where it is pointed out that in an agreement drawn in England the term ‘ royalties ’ ’ has been used to describe payments for removing furnace slag from land (Shingler v. ... Purists in language might object to the word i ‘ use ’ ’ in relation to carrying on a franchise; the franchise is perhaps more properly said to be ‘‘exercised’’ than ‘‘used’’. But the words i ‘ production or use ’ ’ are intended to cover a great many particulars of a general class of dealings with property, and to “use” a franchise would not at all be beyond the range of common parlance. ...

The effect of the concluding words of Article LX of Lady Hickson ’s will, ‘ ‘ and if he leaves no children to his heirs, legal or testamentary” is to give the fund on the death of Robert Newmarch Hickson to his testamentary heir, These words envisage two possible events, one that Robert Newmarch Hickson should die intestate and the other, which happened, that he should die testate. ... A person who can name anyone he pleases to be the recipient of a fund but only on condition that he makes that person his testamentary heir cannot be said to be free to dispose of the fund ‘‘as he sees fit ’ ’. ... Marler, whether a person who has a power, however general, which is exercisable only by will and only in the event of his leaving no children can be held to be competent to dispose of the subject matter of the power “immediately prior to his death ’ ’ and I express no opinion upon it. ...

The effect of the concluding words of Article LX of Lady Hickson ’s will, ‘ ‘ and if he leaves no children to his heirs, legal or testamentary” is to give the fund on the death of Robert Newmarch Hickson to his testamentary heir, These words envisage two possible events, one that Robert Newmarch Hickson should die intestate and the other, which happened, that he should die testate. ... A person who can name anyone he pleases to be the recipient of a fund but only on condition that he makes that person his testamentary heir cannot be said to be free to dispose of the fund ‘‘as he sees fit ’ ’. ... Marler, whether a person who has a power, however general, which is exercisable only by will and only in the event of his leaving no children can be held to be competent to dispose of the subject matter of the power “immediately prior to his death ’ ’ and I express no opinion upon it. ...

ON APPEAL FROM THE COURT OF APPEAL FOR QUEBEC Municipal law — Taxation — Land under cultivation — Exemption — Municipal and school taxes overpaid — Jurisdiction of assessors and board of revision — Action to set aside valuation and collection rolls — Action for repayment of taxes — Prescription — Cities and Towns Act, R.S.Q. 1964, c. 193, ss. 381, 485.1, 488, 494, 495, 496, 521, 522, 523, 524 — Education Act, R.S.Q. 1964, c. 235, ss. 428, 429, 430, 431 — Code of Civil Procedure, arts. 33, 35.3 — Civil Code, arts. 1047, 1049, 2260.8. ... City of Lachine, [1934] S.C.R. 445; Bennett & White (Calgary) Ltd. v. ... Solicitors for the intervener: Jolin, Boucher & Brassard; Jean-K. ...