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 issue in this appeal is whether certain vitamin, mineral and fibre products marketed and sold by Shaklee Canada Inc. are exempt from taxation under the Excise Tax Act as being “food for consumption”. ... Eight of the nutritional products — being vitamins, minerals, and fibre in tablet, powder, capsule, and wafer form are the subject of the present dispute. ... (Cowansville: Les Editions Yvon Blais, 1991) at page 219. 2 Funk & Wagnalls Standard Comprehensive International Dictionary, Bi Centennial Edition. 3 Ibid. ...

.: — This is an appeal from a decision of Collier, J., of the Trial Division, allowing the taxpayer's appeal from a decision of Sarchuk, J., of the Tax Court of Canada, which had confirmed the Minister's assessment. ... The relevant passages of the decree, given on consent, read as follows: AND THIS COURT FURTHER ORDERS, by consent, that the Respondent pay to the Petitioner the lump sum maintenance of ONE HUNDRED THIRTY THOUSAND ($130,000.00) DOLLARS and periodic maintenance in the sum of ONE HUNDRED FIFTEEN THOUSAND ($115,000.00) DOLLARS in satisfaction of all financial relief under the Divorce Act and Family Relations Act, payable in the manner following, that is to say: (a) Transfer to her of all that certain parcel or tract of land and premises situate at 33118 Whidden Avenue, Mission, British Columbia, more particularly known and described as: Lot 53, S.W. / Section 28, Township 17, Plan 28357, New Westminster District free and clear of all encumbrances, subject to existing tenancies, at a deemed value for the purposes of this Action of ONE HUNDRED THIRTY THOUSAND ($130,000.00) DOLLARS; such transfer to be completed by the 1st day of April, 1982 with an adjustment date being the date of transfer; (b) Payment of the sum of ONE HUNDRED FIFTEEN THOUSAND ($115,000.00) DOLLARS in consecutive annual installments as follows: $25,000.00 on the first day of April, 1982 $25,000.00 on the first day of January, 1983 $25,000.00 on the first day of January, 1984 $25,000.00 on the first day of January, 1985 $15,000.00 on the first day of January, 1986 together with and in addition to interest at the rate of TEN (10%) PERCENTUM per annum, on the balance of the said ONE HUNDRED FIFTEEN THOUSAND ($115,000.00) DOLLARS from time to time owing, such interest to commence accruing from and inclusive of the 1st day of April, 1982, and be computed half- yearly, not in advance, and become due and payable annually with the annual installments of principal as they become due and payable. AND THIS COURT FURTHER ORDERS, by consent, that the respondent cause Kapps Enterprises Ltd. to execute and deliver to the Petitioner a collateral mortgage of all its equity as Purchaser in and to all that certain parcel or tract of land and premises situate at 34054 Parr Avenue, Mission, British Columbia, more particularly known and described as: Lot 1, S.E. / Section 27, Township 17, Plan 34254, New Westminster District free and clear of all financial encumbrances (save and except the title interest of the unpaid Vendor) by the 1st day of April, 1982, such mortgage to be deemed collateral security for the payment of the said sum of ONE HUNDRED FIFTEEN THOUSAND ($115,000.00) DOLLARS and interest to the Petitioner as hereinbefore provided. ...

" For example, the ethane product contains, in addition to ethane — methane, carbon dioxide (CO,) and propane. Butane contains, in addition to butane — propane and pentanes. The issues in the appeal arise because the Minister has assessed excise tax on the basis of volumes of natural gas liquids reported by Petro-Canada to the Energy Conservation Board of Alberta. ...

This appeal concerns the Pool’s right to claim inventory allowance in connection with its dealings for the Canadian Wheat Board in high quality grains (of a quality graded higher than feed grain — often referred to as “Board grains’’). ... But, the appellant contends — and its whole case rests on that contention — that in spite of the terms the parties used in their contract, and whatever intention or comprehension they may have had at all times, what they actually did was to create between them the relations of vendor and seller. ...

His evidence as to his reasons for inaction is as follows: Well, I didn’t — wasn’t told that I could file an objection to this. ...

Both units were sold at a loss — one in 1992 and the other in 1995. The learned Tax Court judge determined that the losses were not deductible in either of the years in question because, on the evidence, the applicant had no reasonable expectation of profit. ...

Revenue Canada (Customs, Excise & Taxation) [1996] 2 C.T.C. 248 (Fed. ...

Now the promissory notes that have been referred to, which are in as '- Exhibit 1, those notes you have told my friend were in your name, they have never been repaid? ...

The Queen, [1978] 1 S.C.R. 480, [1977] C.T.C. 310, 77 D.T.C. 5213 (S.C.C.) at page 314 (D.T.C. 5216) (S.C.C.) that the word “ combination” in subsection 31(1) is not to be read in that sense. ...

.: — Mr. Justice Pratte and I are of the view that there was no manifest error in the Tax Court judge’s finding that the Appellant had undertaken to pay its subcontractor, Vidalin’s, employees and to withhold and remit applicable source deductions including income tax. ...