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

I * That is the background against which Thurlow A.C.J. found as a fact that the purpose of the expenditure was to alleviate the undesirable effects of traffic congestion on the ongoing operations of the shopping centre: The need or occasion for the expenditure, in my view, was the undesirable effects which traffic congestion was causing and could be expected to cause on the popularity of the shopping centre..? ... Moreover, while the undesirable effects of traffic congestion on the popularity of the shopping centre and on its prospects for competing with a rival shopping centre might conceivably have led to some other whole or partial solution involving an outlay of a capital nature, such as to restructure the shopping centre or its buildings or its means of access, and ress and some such outlays may indeed have been made), this is 0t whal t expimditure here in es on was for The mane ’ was not cid or change in 0r additions to the la' li " ULeilk. ises or the buildings thereon or in connection with the structure s of the plaintiff's business^ Rather, it was paid to induce the City to make changes on City property that could be beneficial to the plaintiff in achieving its object of promoting its business by enhancing the popularity of its shopping centre. [13] *[emphasis added] Here, the exchange of land and the payment for the relocation of Pierre Corneille Street are not severable. ...

[8] I $312,125.61 and the respondent’s position was that the proportion of the total estate tax deductible was $312,125.61 minus (a proportion of debts, funeral expenses, etc, and amounts [other than value of property passing on death] deductible under section 7) total value of property passing on death minus (debts, funeral expenses, etc, + all section 7 deductions):]: [9] According to the respondent’s calculation, the paragraph 11(1)(v) allowance in respect of the death benefit was $35,624.46. ... The executors equally have the right to apportion none of the $312,000 lump sum pension benefit to the lifetime annuity when, in fact: (i) 30% of such lump sum pension benefit were withheld and paid on account of income taxes; and (ii) the balance to pay Provincial Succession Duties and to obtain seizing of the Estate. + The lifetime annuity could only have come from the other assets of the Estate; not the pension fund, which was used for other purposes. ... I propose, therefore, to discuss the matter as though clause (B) were not in subparagraph (v)(i). + The word “property” acquires a special significance from its use in the Estate Tax Act. ...

Rayner & Keeler Ltd. (No. 2), [1967] A.C. 853 at 935; [1965] 2 All E.R. 536 at 565 which had been in turn cited with approval by Dickson, J. ... Rayner & Keeler Ltd. (No. 2), [1967] A.C. 853 at 935; [1966] 2 All C.R. 536 at 565 which were approved by the Supreme Court of Canada in Angle v. ... I will deal with those attacks seriatim. (1) It should again be noted that the certificate of conviction states that the respondent, ”... unlawfully did evade payment of taxes... by suppressing income in the sum of $60,000 for the taxation year 1973...”. ...

J.D.L. itself received the goods which it shipped to the respondent, from its U.S. parent, Deere & Comapny, on consignment in accordance with a written agreement between them. ... H.C.); Re Librairie & Tabagie Aston Inc.; St.-Georges v. Agence de Distribution Populaire Inc. (1980), 35 C.B.R. ... I conclude that the o ^ I? f consignment intended as security within the meaning of s. 2 of the PPSA and that, therefore, no registration or other compliance with that statute was required on the part of Anglo. ...

.: — This appeal from a judgment of the Tax Court of Canada arises out of an assessment of the appellant’s income for the taxation year 1990, which included a portion of the cost of an expense-paid trip taken by the appellant and his wife to New Orleans on the basis that the appellant received in that year a taxable “benefit” under paragraph 6(1)(a) of the Income Tax Act, R.S.C. 1985 (5th Supplement), c. 1, as amended. ... Having said that, I note that the courts are having increasing recourse to such Bulletins and they appear quite willing to see an ambiguity in the statute — as a reason for using them — when the interpretation given in a Bulletin squarely contradicts the interpretation suggested by the Department in a given case or allows the interpretation put forward by the taxpayer. ...

The most practicable kind of legal definition would appear to be that actually used in subparagraph (D) of (ii), a well that “... will not come into production in commercial quantities wtihin twelve months of its completion.” ... Per: A R McPhee (signed) APPENDIX I DOME CZAR ET AL WEALD 6-11-5221 W5M Services Included in Turnkey Price and to be provided by Contractor Rig and Camp and Move Drilling — footage Drilling — daywork Mud and Chemicals Water Equipment Rentals Coring Testing D S T Logging Surface Casing Cementing Abandonment Service or Production Casing Cementing Camp and Crew Travel My interpretation of this contract is that the payment of $460,000 was for the materials, supplies and services provided for in Appendix I which was thought to be a relatively certain amount, and for other services, materials, equipment and supplies, which was thought to be a somewhat uncertain amount. ...

Canadian Reynolds Metals Company Limited — Société Canadienne de [Indexed as: Canadian Reynolds Metals Co. v. ... Maden & Ireland Ltd., 38 T.C. 391, [1959] 3 All E.R. 356; Tank Truck Transport Ltd. v. ... These include cryolite (NA,AIF,), aluminium fluoride (AIF sodium carbonate (soda ash — NA,CO,) and calcium fluoride (fluorspar — CAF,). ...

The tax carries the title of “ Natural Gas and Gas Liquids Tax". ... A-618-89 / A-620-89 for the cases of the first appellant and A-619-89 / A-621-89 and for those of the second appellants), on appeal from judgments of the Federal Court-Trial Division, reported [1990] 1 C.T.C. 84. ... There can be no doubt that the use of the word “ shall” is normally imperative [1]. ...

R. [1] ’, decided after the trial judgment in the present case. The provision in question in that case, subsection 55(2) of the Income Tax Act, required for its application that “one of the purposes” be to support a significant reduction in capital gain realized. ...

.: — The appeal raises two questions. 1. Were the amounts provided by the Government of Alberta to the respondent “assistance” as a grant, subsidy, forgiveable loan, deduction from tax, investment allowance or as any other form of assistance.... within the language of both subparagraph 12(l)(x)(iv) of the Income Tax Act, defining income, and of subsections 127(11.1) and 127(9) defining investment tax credits? ...