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

They are: (a) the existence of a common mind which directs the bargaining for both parties to the transaction, (b) parties to a transaction acting in concert without separate interests, and (c) " de facto " control. ... " [31] This approach was also adopted by Cullen, J. in the case of Peter Cundill & Associates Ltd. v. ... Part 2 – Review of the Evidence as it relates to Kevin Sharp and Brian Sharp [88] I do not propose to review all of the evidence a further time. ...

D R Milne & Company Limited v. Minister of National Revenue, [1979] CTC 2294, 79 DTC 334 M J Bonner:—The issue in this appeal is whether the sum of $28,850, being the price fixed by an agreement dated August 1, 1973, between the appellant and Black & Armstrong Limited (hereinafter “Black”) for the purchase by the appellant of, inter alia, an “Expiry List”, was a current outlay or a payment on account of capital. ... Black covenants and agrees that it will prevent any use of the name within the Province of Manitoba “Black & Armstrong Limited” by any other person, firm or corporation in connection with insurance business and will take all action necessary at the expense of Hammarstrand & Greeniaus (or in the opinion of Hammarstrand & Greeniaus, desirable) to prevent such usage. ... However, the ultimate business outcome cannot affect the characterization of the transaction (see Her Majesty the Queen v Baine, Johnstone & Company Limited, [1977] CTC 556; 77 DTC 5394). ...

Its findings were not reassuring and meetings were held at which were present representatives of the Bank and Coopers & Lybrand. ... On September 24, 1976 the bank delivered to the respondent, a company performing services as receiver and an affiliate of the accounting firm of Coopers & Lybrand, a letter of appointment in the following terms: “September 24, 1976’’ Coopers & Lybrand Limited, 145 King Street West, Toronto, Ontario. ... Yours very truly, COOPERS & LYBRAND LIMITED Receiver and Manager Robert E Lowe, President. ...

Hurley Mining Equipment & Services Inc. v. MNR, 89 DTC 403, [1989] 2 CTC 2101 (TCC) Bonner,T.C.J.: — The appellant appeals from assessments of income tax for the 1983, 1984 and 1985 taxation years. ...

Ralston & Co., 96 DTC 6488, [1996] 3 CTC 346 (FCTD) Pinard J.: — This is an appeal by way of action against a judgment of the Tax Review Board (the “Board”) dated February 8, 1982, 82 D.T.C. 1128 (T.R.B.), which allowed the defendant’s appeal against reassessments for income tax dated April 30, 1976 with respect to the defendant’s 1970, 1971, 1972, 1973 and 1974 taxation years. ... Ralston &. Co. Technical Holdings Technical Canada Products Tape Lid. ... Martel & P. Martel, La compagnie au Québec, vol. 1 (Montréal: Éditions Wilson & Lafleur Ltée, 1992) (“Martel”) state: Le premier droit conféré l’actionnaire est celui de l’égalité de traitement. ...

Oriole Oil & Gas Ltd. v. M.N.R., [1991] 1 CTC 307 Martin J.:—The issue in this matter is whether the sums of $500,000 paid by the plaintiff, Oriole Oil & Gas Ltd., Ç Oriole") to each of its two shareholders/ employees were sums paid to discharge the company's liability under bona fide employment contracts between the two, Herbert Charles Flanagan (” Flanagan”) and Larry Ross Burroughs (“ Burroughs") for their prospective loss of employment or office, or were they in fact and in substance a part of the consideration for the sale by Flanagan and Burroughs of their shares in Oriole to Alberta Eastern Gas Ltd. ('A.E.G. ... Flanagan’s contract, identical to Burroughs’, which counsel for Oriole himself described as “ bizarre”, although purporting to be made effective May 1, 1972, was not in fact signed until early 1974. ... I am in agreement with the Tax Court judge when he observed that a similar claim made by Flanagan before him that the employment contracts were entered into for monetary protection ” rings hollow". ...

Alpine Drywall & Decorating Ltd. v. Minister of National Revenue, [1966] CTC 359, 66 DTC 5263 CATTANACH, J. ... Alpine Drywall & Decorating Ltd. v. M.N.R., [1966] C.T.C. 359; Vineland Quarries & Crushed Stone Ltd. v. ... In view of the conclusion I reached in Vineland Quarries & Crushed Stone Limited v. ...

Saskatoon Drug & Stationery Co. v. Minister of National Revenue, [1975] C.T.C. 2108, 75 D.T.C. 103 A J Frost: 1 This is an income tax appeal in respect of the appellant's 1969 and 1970 taxation years. 2 The appellant company was incorporated to carry on business in the Province of Saskatchewan. On March 28, 1969, O J McNeill and others signed an agreement with Saskatoon Drug & Stationery Company Limited whereby McNeill (the Vendor) sold to the Saskatoon Drug & Stationery Company (the Purchaser) 7 drug stores, as going concerns. ...

(a) Draft Agreement 2. have inserted in price section page 2(a) [‘‘and leasehold interest in leased properties, and the right to lease in owned properties at a rental rate not to exceed 4% of sales”] (intangibles) (b) Lease—5th & Pasqua 6. ... I have considered that representation but do not think the circumstances are more than superficially comparable and, accordingly, reject it. 1 The Laws of England, Third Edition, Volume 29, 362. 2 17 & 18 Geo V, c 36 (UK). 3 + The Income Tax Assessment Act, 1922, s 16(d). Act No 37 of 1922. 4 + Daniell v The Federal Commissioner of Taxation (1928), 42 CLR 296; The Federal Commissioner of Taxation v Williamson, (1943), 67 CLR 563. 5 S The Expropriation Act, RSC 1970 (1st Supp) c 16. 6 Firestone Tire & Rubber v Commissioner of Income Tax, [1942] S.C.R. 476; [1942] CTC 254. ...

Gas & Oil Products Ltd., [1948] S.C.R. 215 Supreme Court of Canada The King v. Gas & Oil Products Ltd., [1948] S.C.R. 215 Date: 1948-04-13 His Majesty The King On The Information Of The Attorney-General Of Canada (Plaintiff) Appellant; and Gas And Oil Products, Limited (Defendant) Respondent. 1948: February 25, 26; April 13. ...