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
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SCC
Snyder v. Minister of National Revenue, [1939] SCR 384
West, Calgary ….. ½ Unit Clarence Snyder …………... 118 7th Ave. West, Calgary ….. ½ Unit W. ... Applegate …………… 118 7th Ave. West, Calgary ….. ½ Unit William Anderson …………. Calgary Power Co., Calgary.… ½ Unit D. Chas. Jones ……………. Druggist, Vulcan, Alta ………… ½ Unit Mary Stack …………….…… c/o L. ...
SCC
Dominion Telegraph Securities Limited v. Minister of National Revenue, [1947] SCR 45
Company’s and the Securities Company’s right, title and interest in and to all of the lines, telegraph system and properties conveyed by the said lease * * * provided however that the provision of the said lease with respect to the payment of rentals shall have been in all respects fully complied with. ... But unlike the bonds, as purchased these certificates shall forthwith after payment therefor by the trustee be cancelled by the trustee * * * In filing its income tax return in each year the appellant disclosed the $62,500 as income and claimed as a deductible expense the $55,000. ... That they were effecting a settlement for a breach of the. two covenants to maintain and surrender the telegraph lines, system and plant is emphasized in these minutes by the last paragraph above quoted: We ask you to confirm * * * and authorize the release of the covenants mentioned. ...
SCC
Superior Pre-Kast Septic Tanks Ltd. et al. v. The Queen, [1978] 2 SCR 612
Both appellants manufactured rectangular tanks, the typical size of which is 8 ′ 2¼ ″ x 3 ′ 6 ″ x 5 ′ 7 ″ of poured concrete reinforced with steel reinforcing rods. ... [1] [1977] 2 F.C. 542. [2] [1972] S.C.R. 101. [3] [1949] 1 K.B. 385. [4] [1953] O.R. 800. ...
SCC
Porter v. Armstrong, [1926] 2 DLR 340, [1926] S.C.R. 328
Armstrong, [1926] S.C.R. 328 Date: 1926-03-13 Robert Porter & Sons Limited (Plaintiffs) Appellants; and J.H. ... " The agreement also contained the following clause: "The terms ' vendor' and ' purchasers' in this agreement shall include the executors, administrators and assigns of each of them. ... " Pothier's comment on the words " si a duobus simul empta res sit " is this: " Scilicet non animo contrahendae societatis " 17 Pand. ...
SCC
Wrights' Canadian Ropes Limited v. The Minister of National Revenue, [1946] SCR 139
. * * * (12) From the said judgment the appellant appeals to the Supreme Court of Canada. ... It there appeared that the shares were held as follows: Shares Wrights' Ropes Limited ………………………… 748 Charles Hirst & Sons, Ltd ……………………… 749 H. ... Bray ………………………………………... 1 G. F. Gyles ………………………………………. 1 J. G. Chutter ……………………………………... 1 No evidence was given as to the basis upon which the three shares are held in Canada, and such evidence upon this allocation of shares is very important with reference to the matter of control. ...
SCC
Gatto and Tonellatto v. The King, [1938] SCR 423
Appellants were charged and convicted on an indictment that they “did * * * assist or were otherwise concerned in the importing, unshipping, landing or removing or subsequent transporting or in the harbouring of goods liable to forfeiture under the Customs Act, to wit: spirituous liquors of a value for duty of over” $200, contrary to s. 193 (3) of said Act, R.S.C., 1927, c. 42, and amendments. ... APPEAL by the accused from the judgment of the Supreme Court of Nova Scotia in banco [1], which, on equal division, dismissed their appeal from their conviction, at trial before Graham J. and a jury, on an indictment that they did * * * assist or were otherwise concerned in the importing, unshipping, landing or removing or subsequent transporting or in the harbouring of goods liable to forfeiture under the Customs Act, to wit: spirituous liquors of a value for duty of over Two Hundred Dollars, contrary to s. 193 (3) of the Customs Act, R.S.C., 1927, c. 42, and amendments thereto. ...
SCC
Arnold v. Teno, [1978] 2 SCR 287
Secondly, the respondent Diane Teno is entitled to the following sums: (1) For future care: To provide a fund of $21,000 per annum for 57 years, calculated at discount rate of 7 per cent $ 294,387 To provide an additional sum of $6,000 per annum commencing in 1984 (when she attains the age of 19 years) and continuing for the balance of her life $ 54,735 (This sum will have generated a fund of $82,708 by 1984) ... (2) Loss of future income: $ 54,272 Fixed at $6,000 per year for 45 years commencing in 1984 when this sum at a discount rate of 7 per cent will have accumulated a fund of $82,008. Thirdly, non-pecuniary damages $ 100,000 Fourthly, management fee $ 35,000 TOTAL damages of Diane Teno $ 538,394 rounded out at $ 540,000 The judgments in the amounts aforesaid should be payable in full by all four of the defendants, Wallace Arnold and Brian Arnold, J.B. ...
SCC
Kerr v. Superintendent of Income Tax and Attorneygeneral for Alberta, [1943] CTC 97
John (1908), 40 S.C.R. 597 at p. 616: " " It is not a part of the income.... ... The latter is taxed because in respect of his property in the United Kingdom he enjoys the benefit of our laws for the protection of that property. ‘ ‘ Lord Wrenbury then refers to the extract from Colquhoun v. ... In other words, it is the person who is assessed in respect of his income. ‘ ‘ In Abbott v. ...
SCC
C.T.C. The King v. Vandeweghe Ltd. 294 His Majesty the King . v. Vandeweghe Limited, [1928-34] CTC 257, [1920-1940] DTC 265
The respondents insist upon the importance of the fact that the furs, in the operations to which they subject them, are neither cut nor " 1 trimmed’ ‘ by them, but that they confine themselves to cleaning, combing and dyeing the raw furs. ... If the skin or fur as cleaned, "‘made pliable’’, to use the expression of one of the witnesses, and dyed by them and sold by them, as "‘merchantable stock-in-trade’’, to use an expression assented to by the principal witness on behalf of the respondents, does not fall within the description 1*** goods produced or manufactured in Canada’’ (sec. 86), it is not, at all events, immediately obvious how it can fall within the description "‘goods * * * manufactured or produced in Canada’’ within the meaning of sec. 87. ... It is not easy to see why a raw fur which is separated from the animal upon which it grew, when combed, ‘ 1 made pliable” and dyed and thereby turned into ‘‘merchantable stock-in-trade’’, has not become something which is ‘‘produced’’ if the term " 1 produced” is properly applicable to such things as ‘‘pulpwood’’ and ‘‘tan bark’’. ...
SCC
Wallace Realty Co. Ltd. v. City of Ottawa, [1930] SCR 387
Town & County Bank, 13 App. Cas., 418; City of Kingston v. Can. Life Assur. ... & J., 123, and other cases, referred to. APPEAL by the Wallace Realty Co. ... Stewart & Lloyds [14], as follows: * * * it all depended on whether this expenditure was really an outlay to earn profit or was an application of profit earned. ...