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SCC

Manning Timber Products Limited v. The Minister of National Revenue, [1952] CTC 206, [1952] DTC 1148

Moreover, in the French version of Section 3, which must be read with the English one (Authors & Publishers v. ...
SCC

Time Motors Limited v. Minister of National Revenue, 69 DTC 5149, [1969] CTC 190, [1969] S.C.R. 501

It should be noted that Viscount Dunedin’s dictum in May & Butcher v. The King (Feb. 22, 1929, reported [1934] 2 K.B. 17): To be a good contract there must be a concluded bargain, and a concluded contract is one which settles everything that is necessary to be settled and leaves nothing to be settled by agreement between the parties. was explained in a later decision of the House of Lords, Hillas & Co. v. ...
SCC

Toronto General Trusts Corporation v. The Minister of National Revenue, 58 DTC 1162, [1958] CTC 223, [1958] SCR 499, [1958] CTC 222

IV & 1 Vict., c. 26), coupled with the provisions of Section 2, subsection (1) of the English Finance Act, was considered by the Court of Appeal in the case of In re Scott, [1901] 1 K.B. 228. ... By Section 3(1) (i) a succession is deemed to include ‘‘ property of which the person dying was at the time of his death competent to dispose’’. ... The problem in that case was one of estate duty under the Finance Act, 1894 (57 & 58 Vict., ce. 30). ...
SCC

Swiss Bank Corp. et al. v. Minister of National Revenue, 72 DTC 6470, [1972] CTC 614, [1974] SCR 1144

Solicitors for the appellants: McCarthy & McCarthy, Toronto. Solicitor for the respondent: D.S. ...   [1] [1955] S.C.R. 637. ...
SCC

Minister of National Revenue v. Edmund Howard Smith, Er Al., [1960] CTC 97

La partie pertinente de cette clause se lit comme suit: THIRTEENTH ALL property hereby bequeathed being intended for the alimentary support and maintenance of the beneficiaries under this Will, is hereby given upon the condition that the same and the revenues derived therefrom shall be at all times exempt from seizure, and shall be insaisissable without the written consent of my Executors provided that after such beneficiaries have received their shares in my Estate nothing herein contained shall prevent any beneficiary hereunder from voluntarily alienating or hypothecating any of the property to which he or she is entitled under this Will;” Assumant que cette disposition s’applique au résidu attribué à Madame Smith et que ce résidu lui ait été légué à titre d’aliments et soit, pour cette raison, insaisissable, ce fait ne limite aucunement le pouvoir général de disposition qui lui est conféré par la clause 9, avec le droit de l’exercer librement et en plénitude, comme si la clause 10 n’était pas contenue au testament. ... Qu’il s’agisse, même dans le cas d’une substitution fidéicommissaire ordinaire— et a fortiori, dans le cas d’un fidéicommis de la nature de celui qui nous occupe,—d’une espèce de donation, c’est Ricard qui l’affirme dans son Traité des Donations, tome 2, p. 451. 11 s’en exprime comme suit: ‘: de sorte que la remise que fait l’héritier avant le temps au profit du fidéicommissaire, étant une espèce de donation, d’autant que par cette restitution avancée, il a abandoné la jouissance d’un bien qui lui était acquis à juste titre, il semble qu'il n’y ait pas de difficulté à conclure que la donation (l’action) révocatoire doit avoir lieu en cette occasion comme au cas d’une donation pure et simple; et ce, d’autant plus qu’il peut arriver quelquefois que cette restitution prématurée aura non seulement effet pour la jouissance, mais aussi pour la propriété; comme si la substitution étant faite pour avoir lieu au cas de la mort, le fidéicommissaire venait à décéder avant celui qui était chargé de restituer.” ...
SCC

Her Majesty the Queen v. Mead Johnson of Canada Ltd., [1966] CTC 201, 66 DTC 5175

In biscuit form it is not a ‘‘ bakers’ biscuit’’. In powder form it is not a base or concentrate for making a food beverage. ... It is true that the Tariff Board when it held that ‘‘ Metrecal Powder’’ was subject to tax said that it was a pharmaceutical. ... Metrecal Liquid: The respondent seeks exemption for this product on the ground that it comes under the category ‘‘ Drinks prepared from milk or eggs” for which an exemption is provided by Schedule III. ...
SCC

Shell Canada Ltd. v. Canada, 99 DTC 5669, [1999] 3 SCR 622, [1999] 4 CTC 313

., 9.1 percent per annum over a five-year term, because, according to the Minister, it was only the US$ not the NZ$ that were directly used in its business. ... The third element that the borrowed money is used for the purpose of earning non-exempt income from a business or property has likewise been met. ... That purchase price calculated according to the exchange rate established in the Forward Exchange Contract would constitute Shell’s cost base for the NZ$150 million. ...
SCC

Smythe et al. v. Minister of National Revenue, 69 DTC 5361, [1969] CTC 558, [1970] SCR 64

Their shareholdings in that company were in these proportions: Conn Smythe 52% Conn Stafford Smythe 30.8 % Clarence H. ... There is only one possible conclusion from an examination of * these artificial transactions and that must be that their purpose was to distribute or appropriate to the shareholders the “undistributed income on hand’? ... What was done with the business of the Security Com- pany fell somewhere within the meaning and spirit of those words. ...
SCC

Bathurst Paper Limited v. Minister of Municipal Affairs of New Brunswick, [1972] SCR 471

.), c. 75, which Act was confirmed by An Act respecting Bathurst Paper Limited Les Papeteries Bathurst Limitée, 1966 (N.B.), c. 124. ... A narrow point of statutory construction is involved by reason of a claimed exemption from tax under An Act relating to Bathurst Company, Limited, 1927 (N.B.), c. 75, as confirmed by An Act respecting Bathurst Paper Limited Les Papeteries Bathurst Limitée, 1966 (N.B.), c. 124, deemed by its terms to have come into force on March 31, 1965. ...   [1] (1970), 2 N.B.R. (2d) 514, 15 D.L.R. (3d) 468. ...

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