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

Solicitors for the appellant: Patterson, Hobbs & Patterson. Solicitor for the respondent: C. ...

John Hudson & Co. Ltd., [1955] A.C. 696 at 712: ‘That means that each one of us has the task of deciding what the relevant words mean. ...

In Schedule 2 under the heading ‘‘ Capital Losses Sustained”, appears the following item—“1948 loss on Canadian Libbey-Owens Sheet Glass Company Limited shares, $114,510.25” and the net undistributed income was stated to be $79,439.07 on which the respondent paid 15% or $11,915.86. Subsection (8) of Section 95A provides: “ (8) The Minister shall, with all due dispatch, examine each election made under this section, assess the tax payable and send a notice of assessment to the company.’’ ... Commissioner of Internal Revenue (1928), 28 F (2d) 803, where Judge Learned Hand, at p. 807, states the established rule: ‘“ However, while the security remains in esse and its value may fluctuate, it is well settled that only by a sale can gain or loss be established, Eisner v. ...

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...” ...

Rayner & Keeler Ltd. (No. 2), [1967] 1 A.C. 853; Duchess of Kingston’s Case (1776), 20 St.  ... Transworld’s balance sheet as of January 31, 1969 shows $34,612.33 as due from the appellant, with a note that “[it] [Page 264] represents a forced debit balance by the Vancouver District Taxation Office, by it escrowing cash on sale of [appellant’s] house …”. ...   [1] [1969] C.T.C. 624. [2] [1964] P. 181. [3] (1921), 29 C.L.R. 537. [4] [1967] 1 A.C. 853. [5] (1776), 20 St.  ...

"Personal expenses" are said to arise from "personal circumstances", and “ business expenses" are said to arise from “ business circumstances". ... Additionally, she relies upon the decision in Olympia Floor & Wall Tile Co. ... Instead, it is sufficient to highlight the real basis for the decision in Olympia Floor & Tile. ...

It may also be true that, on completion of the mining of the ore, the site of the asbestos deposit and the pit may be a valueless wasteland — a real possibility. ... Federal Taxation of Income, Estates and Gifts, Boris I Bittker, Vol 1, Warren, Gorham & Lamont, p 20-43. ... The same judge in Hallstroms Pty Ltd, supra, at 648, reminds us that the classification of such expenditures “... depends on what the expenditure is calculated to effect from a practical and business point of view rather than upon the juristic classification of legal rights... ...

All of the sums of $500.00 making up the total amount in question were paid under the terms of contracts in writing entered into between the appellant and its individual members in the following form: ‘* Association DOMINION Taxi de Taxis Association 1250 rue St-Georges Street MONTREAL, P.Q. ...

Solicitors for the appellant: Scott, Gregg, Hopwood & Scott, Calgary. ...

At the time of his death, McArdle was an officer of Public and Industrial Relations Limited and, as such, was a participant in a pension plan set up in 1946 under an Agreement between (1) Vickers & Benson Limited and its subsidiary Public and Industrial Relations Limited, (2) the employees of these two companies, and (3) R. ...