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

After three years Ronald Aylward and Fabian Aylward talked about making Ronald Aylward a shareholder at some time in the future to the extent of 10- 15 % and the wages paid to him would be the same as those paid to Fabian Aylward. ... The phrase used in subsection 7(1) is: (7) Subject to subsection (1.1), where a corporation has agreed to sell or issue shares of the capital stock of the corporation — There is no further definition of the term “agreed”. ...

Coopers & Lybrand Limited in its capacity as Trustee in Bankruptcy of [Indexed as: Hawboldt Hydraulics Inc. ... The taxpayer's revenues from “manufacturing and processing", using its own machinery and equipment, in the relevant taxation years are indicated below: Taxation Activities Year Chrome Repair and Re-manufacturing Application Manufacturing Parts Labour Total 1982 sub-contracted $213,751 $ 75,093 $159,556 $234,649 1983 $17,454 $121,524 $148,124 $220,058 $368,182 The revenues from repair and remanufacturing represented approximately 52 per cent and 72 per cent, respectively, of the total revenues received by the taxpayer in the 1982 and 1983 taxation years from manufacturing or processing (including "chrome applications”) for work described in categories (c) and (d). ...

PAYMENT The Government in consideration of this license, subject to the availability of funds, shall be obligated to pay the Contractor a total capital sum of $600,000 for the incorporation and use of said data, know-how and inventions in the construction and use by the Government of plants or facilities for said continuous manufacturing process, said total capital payment of $600,000 to be made as follows: One-half (%) on the effective date of Contract No 397; and the remaining one-half (2) upon acceptance of the data specifically called for in the aforesaid Contract No 397. ... In Desoutter Bros, Ltd v J E Hanger & Co, Ltd, [1936] 1 All ER 535, MacKinnon, J, relying on this statement, held that a lump sum payment in advance for a licence to use a patent, without regard to the extent of the anticipated use, was capital. ...

As Driedger points out in "The Spending Power” (1981), 7 Queens' L.]. 124, Canadian governments (of all levels) have never restricted spending to matters within their respective legislative competence — certainly not in areas in which there may be a double aspect. ... It argues that Parliament cannot directly prohibit extra-billing (over and above health care P y™ ") by doctors, so it cannot achieve the same end by the conditions attached to funding. ...

Although we think that the explanation of the case by Lord Sumner in the Egyptian Delta case [1929] AC 1; 98 LJKB 1; 140 LT 50; sub nom Todd v Egyptian Delta Land & Investment Co, Ltd, 14 TC 119: Digest Supp produces, in effect, that result, nevertheless, the passage which we have cited above from Lord Cave’s speech seems to us to show that, in his opinion, residence in England could be supported, though the “central control and management’’ was concentrated in Sweden. ... They said: *... Clearly someone has a duty to do something about this absurd and unjust situation. ...

When market conditions make it practicable and when the A and B reefs have been gone over the second time, which means that 50 % of the pillars is removed, then at that future time the D, E and F reefs will be mined simultaneously. ... Because the subsidiary was without a backlog of security the bank insisted upon a guarantee of the subsidiary’s indebtedness by the appellant, but it was Con-Ell that contracted the debt as principal and the appellant acted as guarantor only and the appel- lant also acted as guarantor of Con-Ell to Central Mortgage & Housing Corporation with which corporation Con-Ell contracted directly. ...

Therefore in 1981 when the unit was used for 71 days, 25 of which were personal and 46 of which were business, the formula application was: 46 over 71 x 100 = 64.78 per cent of expenses deductible for business or $5,865.42 out of the total expenses of $9,023.73. ... & 3. (a) Gaining or producing income from a business and (b) Personal or Living Expenses In order for the appellant to be successful under heading (a) above, he must be able to satisfy the Court on a balance of probabilities that the expenses were incurred "for the purpose of gaining or producing income from a business" within the meaning of paragraph 18(l)(a). ...

Rayner & Keeler Ltd. (No. 2) 4, at p. 935, defined the requirements of issue estoppel as:... (1) that the same question has been decided; (2) that the judicial decision which is said to create the estoppel was final; and (3) that the parties to the judicial decision or their privies were the same persons as the parties to the proceedings in which the estoppel is raised or their privies... ... It will not suffice if the question arose collaterally or incidentally in the earlier proceedings or is one which must be inferred by argument from the judgment. [...] ...

.: — Dissension reigned in 1979 among the four shareholders of Les Industries S.L.M. ... According to the Minister, S.L.M. artificially or unduly created a loss of $ 1,000,000. ...

.: — 1. Issue This case raises an important and controversial issue concerning the interpretation of ss. 67(1)(b) and 91 of the Bankruptcy and Insolvency Act, R.S.C., 1985, c. ... Ramgotra transferred the funds from his two RRSPs into his exempt RRIF when he was solvent, and not for the purpose of defeating his creditors, one might well wonder how the bank could get around the exempt status of the RRIF — a status which, on its face, constitutes an absolute bar to the bank’s claim. ...