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

Harnett & Richardson solicited many residents of Bermuda as potential policy holders, and provided rate quotations to others there. ... Harnett & Richardson and, at the same time, handed over to that firm the respondent's insurance policies being effected on the lives of two local residents. ... Smidth & Co. v. F. Greenwood (Surveyor of Taxes), [1921] 3 K.B. 583 (C.A), affirmed [1922] 1 A.C. 417 (H.L.), and more recently in Firestone Tyre & Rubber Co. ...

These issues must be analyzed with the relief sought on the motion in mind — that of securing a judgment before trial pursuant to Rules 341 or Rules 432.1 to Rule 432.7 of the Federal Court Rules. ... Moreover, in its ordinary and natural meaning “seizure” as understood at common law is “a forcible taking possession”: Johnston & Co. v. ... Telford, [1987] 2 S.C.R. 193, [1987] 6 W.W.R. 385; Atlantic Lines & Navigation Co. ...

Appeal allowed in part. 1 Transcript, pages 40 — 43 and 110 & 111; Exhibit P-5. 2 15. (1) Where in a taxation year... ...

It was agreed that the terminal was under construction in the years 1980 — 1986, inclusive. For the taxation years 1980 — 1986, inclusive, the appellant Saskatchewan Wheat Pool claimed capital cost allowance, and for the taxation years 1980— 1985, inclusive, investment tax credits, on its portion of the capital costs of the terminal. ... Subsection 127(5) provides for investment tax credits whereby there may be deductions from taxes otherwise payable: 127. (5) There may be deducted from the tax otherwise payable by a taxpayer under this Part for a taxation year an amount not exceeding the lesser of (a) his investment tax credit at the end of the year, and (b) the aggregate of (i) $15,000, and (ii) '/ the amount, if any, by which the tax otherwise payable by him under this Part for the year exceeds $15,000. ...

Following communication of these terms to appellant’s counsel, and upon some sufficient indication or assurance being given that the total amount to be paid would not exceed $1,200,000 and that counsel for the Department would review the transactions involved in the Department’s computations for the purpose of assuring himself that on the information available they were properly included therein, the following document was executed by the appellant and his counsel and by Eco and on July 2, 1964 was delivered to counsel for the Department: Mr C Gordon Dilts, Barrister & Solicitor, 503 Electric Railway Chambers, WINNIPEG, Manitoba Dear Mr Dilts: Re: Mark Gerald Smerchanski and Eco Exploration Company Limited (no personal liability) We, Mark Gerald Smerchanski and Harry Walsh, hereby jointly and severally commit ourselves unconditionally to the payment in cash of the total income tax liability of Mark Gerald Smerchanski and Eco Exploration Company Limited (no personal liability) (including interest and penalties) for the years 1945 to 1959, both inclusive, as determined by the Department of National Revenue, such payment to be made upon our being advised by the said Department of the total amount of such liability. ... “M G Smerchanski” “Harry Walsh” ECO EXPLORATION COMPANY LIMITED (NO PERSONAL LIABILITY) Per: “P N Smerchanski” President “Phillip Smerchanski” Secretary On July 8, 1964, following the contemplated review by Mr Dilts, which resulted in amounts totalling $148,984.15 being eliminated from the computations of Ificome, notices of reassessments of the appellant and of Eco were delivered by hand to appellant’s counsel together with drafts of the documents here in question for execution and an accompanying letter which read as follows: July 8, 1964 Mr Harry Walsh, QC, Messrs Walsh, Micay & Co, Barristers & Solicitors, 7th Fl, Childs Bldg, Winnipeg, Manitoba Re: Mark G Smerchanski and Eco Exploration Company Limited Our File No C-51 CGD Dear Sir: Further to our telephone conversation of today’s date, we enclose Notices of Re-assessment in regard to the income tax of the above named for the years 1945 to 1959. ... Yours truly, THOMPSON, DILTS, JONES, HALL, DEWAR & RITCHIE Per: “C G Dilts” CGD*nd Encl. ...

The total sum paid by the Province of Alberta to James Shaw, therefore, was as follows: $ 719,400 Compensation received November 6, 1977 566,100 Compensation received March 26, 1986 1,020.368 Interest received March 26, 1986 $2,305,868 On his 1977 tax return, the respondent reported the $719,400 partial payment for his land as a capital gain of $461,400, made up of the proceeds of disposition of expropriated land in the sum of $719,400 less the adjusted cost base of $258,000. ... M.N.R., [1983] C.T.C. 2589, 83 D.T.C. 531 (T.C.C.); Hallman & Sable Ltd. v. ... The Alberta Expropriation Act would treat the payment in question as interest and the trial judge himself recognized this when he wrote: “In reviewing sections 39, 40, and 64 of that Act I believe that the provincial law treats such a payment not as 'compensation' but as 'interest' ”. ...

The circumstances in which they started what they allege to be a business were described as follows by the judge at 867, 868: [...] ... (n.b.: CMS Inc. is a company incorporated by the appellants which purchased land in Windsor and constructed the office building in which they carry on their medical practice.) [...] ... In the lessons and boarding division, SCS would earn fees by providing lessons for those persons (adults and children) who wanted to learn English riding, and would earn other fees by boarding (feeding and caring for) horses which belonged to individuals who did not own a stable facility. [...] ...

The remaining terms of this agreement have little bearing on the present litigation although it is interesting to note that clause 7 provides that Bell's rights in the “ prunings” shall expire December 31, 1982 (i.e., one year prior to the termination of the lease and of the management agreement) and clause 9.00 provides that, in the event of inconsistency between the management agreement and the option rights agreement, the latter shall prevail. ... The defendant's allocation of the $1,000,000 is as follows: 1980 $ 2,341 1981 284,711 1982 284,711 1983 284,711 1984 143,526 $1,000,000 There is no dispute concerning the respective calculations. ... Hayton (Stevens & Sons Ltd., 1982).) The burden of proving that merger took place here lay on plaintiff. ...

Harvey & Company Ltd. ('Harvey"), an operating company engaged in various distribution, transportation and warehousing activities: Sir Leonard owned 254 Harvey shares and Littlefield, 661. ... Then, rejecting the interpretation of paragraph 56(2) suggested by the plaintiffs as one which would " put the kind of strain on the language of the section that it cannot reasonably bear", he concluded that the conditions of application of the provision were met. ... (Nos. 1 & 2), [1979] 3 All E.R. 976, at 984-85); in the case of a transfer of property, it would again amount to a sort of gratuitous doubling of the tax, since the transferee, not being taxed, would not be entitled to rely on subsection 52(1) of the Act for a consequential increase of his cost base for purposes of computing his future capital gain. ...

. /?., [2] that loans must produce an independent income stream for the taxpayer, through interest or fees, before any losses occasioned by such loans are deductible under subparagraph 40(2)(g)(ii). ... It would also be contrary to the comments of the Supreme Court of Canada in Stubart Investments Ltd. v. /?.. ... T.D.). 2 (1987), 87 D.T.C. 5059 (S.C.C.). 3 Ibid. at 5064. 4 | 1984] I S.C.R. 536 (S.C.C.). 5 ■’Bronfman, supra note 2 at 5067. 6 ^See for example: Brown v. ...