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

There, a statutory tribunal had to construe the word “night” in a context which read: “... he is so severely disabled physically or mentally that he requires from another person, in connection with his bodily functions, frequent attention throughout the day and prolonged or repeated attention during the night...”. ...

However, the next question to be asked is — is that situation affected by the fact that the amounts held to be payable by the judgments of Judge Ferg might have been varied if the appeals had been successful in whole or in part? ...

[12] What is the line which separates the two classes of cases may be difficult to define, and each case must be considered according to its facts; the question to be determined being — Is the sum of the gain that has been made a mere en- hancement of value by realising a security, or is it a gain made in an operation of business in carrying out a scheme for profit-making? ...

PAYMENT The Government in consideration of this license, subject to the availability of funds, shall be obligated to pay the Contractor a total capital sum of $600,000 for the incorporation and use of said data, know-how and inventions in the construction and use by the Government of plants or facilities for said continuous manufacturing process, said total capital payment of $600,000 to be made as follows: One-half (%) on the effective date of Contract No 397; and the remaining one-half (2) upon acceptance of the data specifically called for in the aforesaid Contract No 397. ... In Desoutter Bros, Ltd v J E Hanger & Co, Ltd, [1936] 1 All ER 535, MacKinnon, J, relying on this statement, held that a lump sum payment in advance for a licence to use a patent, without regard to the extent of the anticipated use, was capital. ...

Support is found for this view, in the well-known passage from the judgment of Lord Diplock in Snook v London & West Riding Investments, Ltd, [1967] 1 All ER 518 at 528, reading as follows: As regards the contention of the plaintiff that the transactions between himself, Auto-Finance, Ltd and the defendants were a “sham”, it is, I think, necessary to consider what, if any, legal concept is involved in the use of this popular and pejorative word. ...

", he gave the following as the intent of the agreement: ”... I should not get any more than the $450,000 so that if I had received part of it by way of an interest free loan then that... amount should be considered for the payment of the management fee". [5] As the trial judge found, the interest-free loan advanced pursuant to Article 7.2 was linked to and was in reality part of the overall management fee arrangement in favour of the appellant. ...

The respondent alleges in this case that the operations giving rise to the profits arose outside of Canada — specifically, the contract for the sale of the concentrate was negotiated in Lebanon and executed in the United States. ...

Abbott: As the hon. member will recall, this was the section which referred to the principal source of income, and then section 13(1) was introduced last year as a loophole section to cover what, for want of a better term, I shall call the hobby farmers — Mr. ...

.); FA & AB Ltd. v. Lupton (Inspector of Taxes), [1971] 3 All E.R. 948 (H.L.); Québec (Deputy Minister of Revenue) v. ...

Marsh & McLennan, Ltd., [1984] F.C. 609; [1983] C.T.C. 231; 83 D.T.C. 5180 at 244 (D.T.C. 5191; F.C. 627), Clément, D.J.; Golden v. ...