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 defendant is entitled to costs. 1 "RSC 1952 c 148. 2 *‘The taxpayer stated, in this court, that if the argument pursuant to sub section 11(3d) failed, then the contention based on paragraph 11(1)(f) failed as well. 3 7 The former corporate name was Georgian Towers Hotel Ltd. 4 Ii: The plaintiff had purchased the hotel from Delta Properties Limited who later assigned the agreement for sale to G T Holdings Ltd. 5 The terms of payment after June 1, 1975 are not relevant. 6 "I express no opinion as to what the tax position might have been. if the courts had ultimately granted recission to Oasis, or ultimately awarded damages against the plaintiff. 7 "On the particular facts of the case. the Board member went on to say of the debt in question ‘... though the debt could be looked upon as a doubtful debt in 1964. the decision as to whether the principal shareholder wishes to consider it bad or not rested entirely with him and his business judgment. 8 1 Rev 4th ed (1968). ...

Such invoices were issued by Magog in the following amounts: For 1972- $ 2,698.80 For 1973-$14,065.94 For 1974- $57,120.62 For 1975- $62,763.63 For 1976- $10,281.83 Total $146,930.82 Although all scrap metal dealers in the area are now obliged to transact business with their suppliers by cheque, it appears that, until a few years ago and, in any event, during the relevant periods, the market was mostly a cash one and the great majority of suppliers which included peddlers, other scrap dealers and some persons who delivered metals obtained from certain industrial plants, insisted on being paid in cash without furnishing receipts. ...

Funk & Wagnails Standard College Dictionary (1982): Compensation made in any form by a tenant to a landlord or owner for the use of land, buildings, etc, especially when paid in money at regular or specified intervals. ...

.: — Background: This is an application by notice of motion to determine a preliminary question of law. ...

In the case of Burnaby Machine & Mill Equipment Ltd. v Berglund Industrial Supply Co Ltd et al, 64 CPR (2d) 206, in which defendants in a copyright infringement action counterclaimed for relief on the grounds that plaintiffs allegations were false and misleading and malicious and sought punitive damages, the plaintiff sought to strike out the paragraphs of the counterclaim. ...

I agree with the learned trial judge that a clear and unequivocal positive act implementing a change of intention would be necessary to change the character of the land in question from a trading asset to a capital asset — and that on the facts here present, there was no evidence of such a positive or overt act. ...

The said section reads as follows: (4) Search — Where the Minister has reasonable and probable grounds to believe that a violation of this Act or a regulation has been committed or is likely to be committed, he may, with the approval of a judge of a superior or county court, which approval the judge is hereby empowered to give on ex parte application, authorize in writing any officer of the Department of National Revenue, together with such members of the Royal Canadian Mounted Police or other peace officers as he calls on to assist him and such other persons as may be named therein, to enter and search, if necessary by force, any building, receptacle or place for documents, books, records, papers or things that may afford evidence as to the violation of any provision of this Act or a regulation and to seize and take away any such documents, books, records, papers or things and retain them until they are produced in any court proceedings. ...

Under the Scientific & Research Tax Credit (SRTC) scheme, the issuer of the security, Dell, designated an amount of $7.5 million which was purchased by the plaintiff. ...

Thus, it is argued that to now treat the use of the loan as income in his hands, amounts to double taxation — the income potential for the loan has been taxed twice. ...

.: — Relief Sought The notices of motion filed respectively by Her Majesty the Queen and the other defendants seek identical remedies: namely the grant of leave to file a conditional appearance in order to object to the jurisdiction of the Court, a finding that the Court has no jurisdiction to entertain this action, and in the alternative the striking out of all or part of the statement of claim on other grounds. ...