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

. — Impenco Ltee v. Minister of National Revenue, [1988] 1 CTC 2339, 88 DTC 1242 Couture, C.J.T.C. ... It was established in cross-examination that between 1981 and 1986 the appellant had the following gross and net income and made these contributions to charitable organizations: Gross Income Net Income For Charitable Donations Tax Purposes 1981 $4,026,113 $ 82,507 1982 5,186,382 $ 546,597* [1] 104,226 1983 6,436,017 1,154,097 * 186,115 1984 4,577,312 456,065 178,097 1985 5,472,160 368,288* 186,307 1986 5,279,177 388,395 188,985 Mr. ... In Olympia Floor & Wall Tile v. M.N.R., [1970] C.T.C. 99; 70 D.T.C. 6085 Jackett, P. ...

A I don’t know whether I can answer you that directly — you know — everything that one does in business today — you have the two (2) facets: one is the operations, and the other is the financial, if you want, and it is very complex, especially to a person such as myself, and I do depend upon professional counsel. ... Q A fair assumption — there would be no problem with these preferred shares?... ... Alpine Drywall & Decorating Ltd v MNR, [1966] CTC 359; 66 DTC 5263; 6. ...

James Richardson & Sons v. M.N.R., 84 DTC 6325, [1984] CTC 345, [1984] 1 S.C.R. 614 Supreme Court of Canada James Richardson & Sons, Ltd. v. ... Is Section 231(3) of the Income Tax Act, S.C. 1970-71-72 C. 63 as amended, intra vires the Parliament of Canada under the provisions of Section 91(3)   of the Constitution Act, 1867  ? ...   [1] The Chief Justice took no part in the judgment. ...

Her Majesty the Queen, Creditor — v. Harold Wayne Mullins, [1985] 2 CTC 128 Le juge Denault:—Le 18 décembre 1984, le juge Rouleau a accordé une requête pour ordonnance provisoire de constitution de charge immobilière, en vertu de la Règle 2400 des Règles de la Cour fédérale dans les termes suivants: IT IS ORDERED that unless sufficient cause to the contrary be shown before the Court, sitting in Montreal at 1 Notre-Dame Street East on the 25th day of January, 1985 at 10:00 am, that a one half undivided interest in the undivided half (or a one quarter undivided interest) of the said immoveable shall stand charged with the payment of $17,583.56 remaining due on said certificate as well as the supplementary interest at the annual rate provided for time to time by section 161(1) of the Income Tax Act on the sum of $10,307.60 as of the 2nd day of August 1984 until the date of complete payment together with the costs of this application and it is further ordered that said charge subsists until the hearing of aforesaid reasons. ... Le juge Marceau, dans l'affaire Couillard * [1] s'exprimait ainsi dans une affaire semblable: Il ne s’agit pas ici d’une saisie-exécution immobilière, mais l’ordonnance de constitution de charge recherchée aura une portée plus grande que n’en a l’enregistrement d’une hypothèque judiciaire comme le prévoit le Code civil de la province de Québec (art 2034 et s et art 2121 cc). ... Ainsi donc, en se prévalant de la Règle 2400, la créancière ne procède pas immédiatement à la saisie de l'immeuble — elle pourra le faire éventuellement — mais elle veut le grever de l'équivalent d'une hypothèque judiciaire pour assurer la protection de ses droits. ...

Dew Engineering & Development Ltd. v. Her Majesty the Queen, [1996] 3 CTC 2904 O’Connor J.T.C.C.: — This appeal was heard at Ottawa, Ontario, on August 6, 1996 pursuant to the General Procedure of this Court. ... IT-79R3 provides: Meaning of “Building ” and “Structure ” 1. “Building” is a term of wide range covering any structure with walls and a roof affording protection and shelter. ... There is an argument to be made that section 37 is required to allow SR & ED costs to be deducted. ...

Minister of Customs & Excise, [1928] S.C.R. 54 Supreme Court of Canada Bradshaw v. Minister of Customs & Excise, [1928] S.C.R. 54 Date: 1927-12-10 Arthur Bradshaw (Defendant) Appellant; and Minister Of Customs And Excise (Plaintiff) Respondent. 1927: October 12 Present: Duff, Newcombe, Rinfret, Lamont and Smith JJ. ... Solicitors for the appellant: Dickie & De Beck. Solicitors for the respondent: Congdon, Campbell & Meredith. [1] (1927) 38 B.C. ...

Women in Film & Television Toronto Inc. v. M.N.R., docket 97-1402-UI Date: 19981209 Dockets: 97-1402-UI; 97-150-CPP BETWEEN: WOMEN IN FILM & TELEVISION TORONTO INC., Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent, and MARGOT La ROCQUE, Intervenor. ... At that time WIFT-T employed one or two employees to carry out office / administrative functions for the organization. ... In a letter dated May 9, 1997 Revenue Canada, Appeals issued a letter (...) confirming their assessment. ...

Saint John Shipbuilding & Dry Dock Co LTD v. Minister of National Revenue, [1976] CTC 2370, 76 DTC 1283 Delmer E Taylor:—This is an appeal from income tax assessments for the years 1971, 1972 and 1973. ... The following are quotations from Exhibit A-1: AUTOKON LICENSE AGREEMENT THIS AGREEMENT made this 8th day of April, 1971, BY AND BETWEEN: SAINT JOHN SHIPBUILDING & DRY DOCK CO, LTD, with head office in Saint John, New Brunswick, Canada, hereinafter called “the Subscriber”, of the one part, — and — COM/CODE CORPORATION, with executive offices locate dat 1812 K Street, NW, Washington, DC, USA, hereinafter called “the Company”, of the other part. ... Under the relevant section of the Act, 212(1)(d), it remains to determine if the payment falls within “... or a similar payment”. ...

Western Crating & Moving LTD v. Minister of National Revenue, [1979] CTC 2334, 78 DTC 1868 Guy Tremblay:—Cette cause fut entendue à Montréal (Québec) le 16 mai 1978. 1. ... Comme il n’y avait pas d’autres biens de la même catégorie à la fin de l’année fiscale 1971, la Commission est d’opinion que la perte terminale aurait dû être appliquée pour l’année 1971, la partie non dépréciée étant alors de $20,730 ($3,455 + $3,455 + $13,821). ... Enfin, si un appel était porté devant la Cour fédérale du Canada (qui doit entendre un procès de novo) Western Crating & Moving Ltd pourrait alors dans ses procédures écrites réclamer ce droit et en faire la preuve. ...

& J. Engineering Corporation v. Minister of National Revenue, [1992] 2 CTC 2235 Bonner, T.C.C.J. ... It took the position that the amounts received by it in 1985 and 1986 were ” pre-payments" or " deposits” on a contract which it had yet to complete. ... It was the position of counsel for the appellant that the deposit received by the appellant in 1985 [1] and the amounts received by it in 1986 under the CN contracts were ” prepayments". ...