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

Now if it is a question of degree, it must be a question of fact … Of course, in all these matters there may be a state of facts which can only lead to one conclusion of law, but when it is, as I have said, a question of degree, it seems to me it must necessarily be a question of fact. ... In that case, however, Locke J., said at p. 477: I find nothing in the evidence in this case which, in my opinion, justifies the conclusion that the appellant … was trading in securities or buying and selling them with a view to profit. ... Solicitors for the appellant: Milner, Steer, Dyde, Poirier, Martland & Layton. ...

Subsection (1) of s. 86 of the Excise Tax Act, as amended by 1947, c. 60, s. 14(1), provides for the imposition of sales tax on the sale price of all goods (a) produced or manufactured in Canada (i) payable, … by the producer or manufacturer at the time when the goods are delivered to the purchaser or at the time when the property in the goods passes, whichever is the earlier … [Page 428] By subs. 1(b) of s. 85, as re-enacted by 1951, c. 28, s. 5, "sale price", for the purpose of determining the tax, means: (i) the amount charged as price before any amount payable in respect of any other tax under this Act is added thereto … The real dispute hinges upon the validity and effect of certain regulations established under the authority of s. 99 of the Excise Tax Act, which provides that the Minister "may make such regulations as he deems necessary or advisable for carrying out the provisions of this Act". ... The regulation, so far as it need be considered in the present matter, reads: (b) Where manufacturers do not sell to independent wholesalers … licensed manufacturers may transfer their products to their unlicensed wholesale branches at the regular list selling prices to ordinary retailers who do not obtain any preferred prices or special discount of any kind, less 20%, the sales tax at the current rate to apply on the remainder. ... Solicitors for the respondent: de Martigny & Marchessault, St. Jérôme. 1 [1955] Ex. ...

During the fiscal year which ended on June 30, 1958, and prior to that date, the appellant sold its assets to Freehold Gas & Oil Ltd. ... Solicitors for the appellant: Meredith & Company, Vancouver. Solicitor for the respondent: E. ...

Solicitors for the respondent: Smart & Biggar. [1] [1942] Ex. C.R. 33; [1942] 2 D.L.R. 337. [2] The judgment in the Privy Council is in 55 R.P.C. 125; [1938] 2 D.L.R. 145. [3] [1941] S.C.R. 19. [4] [1938] 2 D.L.R, 145, at 149. ...

Relevant Statutory Provisions The relevant statutory provisions are as follows: Income Tax Act, R.S.C. 1952, c. 148, as amended 9.(1) Subject to this Part, a taxpayer’s income for a taxation year from a business or property is his profit therefrom for the year. (2) Subject to section 31, a taxpayer’s loss for a taxation year from a business or property is the amount of his loss, if any, for the taxation year from that source computed by applying the provisions of this Act respecting computation of income from that source mutatis mutandis. (3) In this Act, “income from a property ” does not include any capital gain from the disposition of that property and “loss from a propert" does not include any capital loss from the disposition of that property. 13.(1) Where, at the end of a taxation year, the aggregate of all amounts determined under subparagraphs (21)((iii) to (viii) in respect of depreciable property of a particular prescribed class of a taxpayer exceeds the aggregate of all amounts determined under subparagraphs (21)((i) to (11.1) in respect of depreciable property of that class of the taxpayer, the excess shall be included in computing the income of the taxpayer for that taxation year. 88.(1) Where a taxable Canadian corporation (in this subsection referred to as the “subsidiary”) has been wound up after May 6, 1974 and not less than 90% of the issued shares of each class of the capital stock of the subsidiary were, immediately before the winding-up, owned by another taxable Canadian corporation (in this subsection referred to as the “parent”) and all of the shares of the subsidiary that were not owned by the parent immediately before the winding-up were owned at that time by persons with whom the parent was dealing at arm’s length, notwithstanding any other provision of this Act, the following rules apply: (a)...each property of the subsidiary that was distributed to the parent on the winding-up shall be deemed to have been disposed of by the subsidiary for proceeds equal to, (iii) in the case of any other property, the cost amount to the subsidiary of the property immediately before the winding-up; (f) where property that was depreciable property of a prescribed class of the subsidiary has been distributed to the parent on the winding-up and the capital cost to the subsidiary of the property exceeds the amount deemed by paragraph (a) to be the subsidiary’s proceeds of disposition thereof, for the purposes of sections 13 and 20 and any regulations made under paragraph 20(1)(a), (i) notwithstanding paragraph (c) the capital cost to the parent of the property shall be deemed to be the amount that was the capital cost thereof to the subsidiary, and (ii) the excess shall be deemed to have been allowed to the parent in respect of the property under regulations made under paragraph 20(1)(a) in computing income for taxation years before the acquisition by the parent of the property. ... The dissolved partnership may then have been reconstituted as a new partnership between the remaining eligible partners: Hudgell Yeates & Co. v. ...

The Land Titles Act is presently R.S.S. 1940, chapter 98, and under section 2(1) thereof " 'certificate of title' means the certificate (Form A) granted by the registrar and entered and kept in the register". ... Esquimalt & Nanaimo Railway Company 48. This Court 49 had held the proposed imposts to be a tax in substance on the timber as and when [Page 251] severed, but that view was rejected. ... Solicitors for the Minister of Natural Resources and Industrial Development: Schumiatcher & McLeod. ...

Ce pourvoi présente une facette de la recherche par les contribuables de ce que le juge Bernier a appelé «... la façon de se pourvoir contre l’usage abusif de ces dispositions exorbitantes mais d’intérêt public, ou du pouvoir de perquisition et de saisie exercé en vertu d’une autorisation...». ... S’appuyant notamment sur un arrêt de la Cour d’appel de l’Ontario in re MNR v Paroian, Courey, Cohen & Houston, [1980] CTC 131; 80 DTC 6077 et sur un arrêt de la Cour d’appel de l’Alberta Royal Craft Products Ltd et al v MNR, [1980] CTC 97; 80 DTC 6143, le juge Dugas conclut: En somme, l’autorisation d’entrée et de perquisition appartient à une procédure d’investigation et non a une procédure d’accusation, ce qui devrait éliminer le besoin de nommer l’infraction reprochée. ... They were identified in the authorization in the present case — “for documents, books, records, papers or things pertaining or relating to Colla- vino Brothers Construction Company Limited that may afford evidence...” ...

The learned President rightly held that the case was within the principle of Mersey Dock & Harbour Board v. ...

Solicitors for the respondent: Holden, Murdoch, Walton, Finlay, Robinson & Pepall, Toronto. 1 [1960] Ex. ...

Attorneys for the respondent: Pinard, Pigeon, Paré & LeJour, Montreal. 1 [1962] Que. ...