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

The cephalometric diagnostic program being developed was in Queen's words ”... totally innovative in that there was no other such program on the market. ...

In the French language version of the statute, the corresponding word is “ principaux”. ...

.: — This is an appeal from an assessment of income tax made by the Minister of National Revenue (the “Minister”) on April 11, 1994 with respect to the appellant’s 1992 taxation year. ...

.: — The plaintiff, Mr. Del Zotto, brings two motions. One is to amend the statement of claim pursuant to Rule 420. ...

.: — This appeal raises the same issues of law as are raised in Court File No. ...

Under this agreement of purchase and sale the partnership agreed to pay the purchase price of $13,500,000 to Salloum Doak, Barristers & Solicitors, in trust, to be disbursed to the Bank of Montreal, the appellant’s creditor prior to the partnership, when clear title to the Capri assets was registered in the name of the partnership. 10. ...

.: — The Appellant appeals from the assessments by the Minister of National Revenue (the “Minister”) for his 1988 and 1989 taxation years whereby the Minister added to his income, pursuant to subsection 15(1) of the Income Tax Act (the “Act”), the amounts of $374,000 for 1988 and $445,675 for 1989 as a shareholder’s benefit from Fobasco Limited (“Fobasco”) with respect to the use by the Appellant of a Florida condominium owned by Fobasco. ...

.: — Before commencing with the evidence counsel for the Appellant made a motion for the change of name of the Appellant from Guerette to Barnard as she had married since the filing of the Notice of Appeal. ...

However, as it has often been said in tax cases- although usually where the taxpayer was trying to qualify for a tax benefit and not, as here, where the taxpayer is trying to avoid an adverse tax consequence — that bookkeeping entries do not create reality. ...

Robertson had an arrangement with a law firm in Regina, Thauberger & Company, that where a client did not have a lawyer and wished to incorporate, they would use one of the Thauberger "shelf companies" to try to keep the costs manageable. ...