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

Ontario (Information & Privacy Commissioner) (1993), 106 D.L.R. (4th) 140 (Ont. ... Canada (Minister of Employment & Immigration), (1995), [1996] 1 F.C. 268 (Fed. ...

It would have the use of that money for seven years and $147,000 for eight years for which it paid the defendant 71/2 % but it could invest the money in its hands at a greater rate of interest. ... An account was opened under the name of Esskay Farms Limited — Crown Trust Company Purchase Agreement on September 23, 1969, and assigned a number. ...

This can be better expressed, narratively and visually, in tabular form: TAXATION YEAR 1968 Amount claimed for direct overhead expen se $68,414.15 Amount claimed for management fees 9,684.82 Total $78,098.97 Total amount allowed by Minister 68,299.35 Difference total amount disallowed by Minister 9,799.62 The disallowed expense was allocated among the partners as follows: Holmes $2,939.89 Crowe 2,143.89 Power 2,547.90 Johnston 1,567.94 Total — 9,799.62 (Parenthetically I note that there is a difference between the amount of the direct overhead expenses claimed by the plaintiffs being $68,414.15 and the total amount of $68,299.35 allowed by the Minister. ... TAXATION YEAR 1969 Amount claimed for direct overhead expense $73,576.44 Amount claimed for management fees 10,439.74 Total — $84,016.18 Total amount allowed by the Minister 73,564.50 Difference total amount disallowed by the Minister $10,451.68 The disallowed expense was allocated among the partners as follows: Holmes $3,030.99 Crowe 2,612.92 Power 3,240.02 Johnston 1,567.75 $10,451.68 The sole issue is whether the management fees of $9,684.82 and $10,439.74 paid by the law firm in the 1968 and 1969 taxation years are deductible in computing the income of the partners in the law firm in those taxation years. ...

Tanaka, who worked for Thorne Ernst & Whinney, submitted a request for a loss carry-back form to the Minister of National Revenue, claiming the sum of $97,994 as an allowable business investment loss. ... However, the learned trial judge went on to point out (at 438 (D.T.C. 5223)): This does not mean, however, that every benefit flowing to a president, director, or other officer of the corporation flows to him“ ” in respect of, in the course of, or by virtue, of" such "employment". ...

The salient provisions of the amending Special Act of 1968 may be expressed in summary form as follows: \ 1. ... This condition has been satisfied by section 2 of the Special Act which provides that all the property of the “... constituent corporations” is “transferred to and vested in this corporation” so that this corporation shall hold and enjoy all (such: property) in the same manner and to the same extent as such (property was) held and enjoyed by any one of the constituent corporations immediately prior to such time”. ...

Clause 2.19 of the Code of Rules and Regulations is as follows: Section 2.19 — Transportation of Employees Necessary and approved transportation required in the performance of the duties of any employee shall be at the expense of the Board. ... (See Canadian Encyclopedic Digest — Western (3rd ed.) vol. 7, p. 401.) ...

Le texte anglais nous dit substantiellement la même chose: «... such remedy as the court considers appropriate and just in the circumstances.» ... L'article 8 est une disposition constitutionnelle pour la protection contre les fouilles ou saisies abusives, en anglais: «... the right to be secure against unreasonable search or seizure.» ...

., unreported, Appeals No. 83-487 (IT) & 84-330 (IT), dated March 21, 1985). ... These cases, it is argued, set out the following criteria for satisfying subparagraph 8(1)(h)(ii): First, the taxpayer must be required as part of his employment to travel from place to place, but that need not be a written, contractual requirement — it may be an implied term of the employment. ...

That amount was made up as follows: (a) The Professional Institute of the Public Service of Canada $ 72.00 (b) The Forensic Society_. 15.00 (c) The American Chemical Society 51.00 (d) The Chemical Society of Britain 20.70 (e) The Canadian Institute of Chemistry 34.45 Total $193.15 The Minister of National Revenue allowed the deduction of $72 paid to the Professional Institute of the Public Service of Canada.* [1] The balance of $121.15 was disallowed. ... The Bond case was, rightly in my view, distinguished. 4 + This statute and its amendments were carried into the 1952 revision as Cc 148, now commonly referred to as the “old” Act. 5 *SC 1951, c 51, subsection 3(3). 6 +The editors of the Canada Tax Service, at page 11-1002, expressed the view that paragraph 11(10)(a) ‘‘was enacted to give statutory recognition to the position taken by Thorson, P in [Bond and Rutherford]. ...

.: — Introduction This is an appeal from a decision of the Tax Court of Canada (Sarchuk J.T.C.C.) dated December 3, 1990 dismissing the plaintiffs appeal. ... & E. Ency. of Law, 2nd ed., vol. 26; tit. “Statutes,” pages 689-90: Provision in regard to the assessment and collection of taxes, and the measures preliminary thereto which are intended for the protection of the taxpayer, to ensure an equality of taxation, and to prevent a sacrifice of his property, are mandatory; while, on the other hand, those intended simply for the guidance of the officers and to promote the efficiency of their work are directory. ...