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

Day & Ross v. The Queen, 76 DTC 6433, [1976] CTC 707 (FCTD) Dubé, J:—These are appeals from reassessments made by the Minister of National Revenue for the taxation years 1966, 1967, 1968, 1969, 1970 and 1971. ... The English Court of Appeal in Commissioners of Inland Revenue v Alexander Von Glehn & Co, Ltd, 12 TC 232, disallowed the deduction of a compromise penalty paid by the respondent company in respect of alleged infringements of the Customs (War Powers) Act, 1915, 5 Geo V, c 31. ... In the case of Minister of Finance v Smith, [1927] AC 193; [1917-27] CTC 251, wherein it was held that upon a literal construction of the Act the profits in question, though by law of the particular province they are illicit, come within the words employed in Section 3(1), Lord Haldane in his remarks said at page 197, in fine [[1917-27] CTC 254]: “... ...

In 1971 the defendant paid $75,000 to Stan Fowler Insurance Agencies Limited (hereinafter referred to as the ‘‘Fowler Agency’’) and another $53,000 to a firm of solicitors, namely, Stirling, Ryan, Goodridge, Caule, Guchus & Goodridge (hereinafter referred to as “Stirling & Ryan’’) both of St John’s Newfoundland. ... In so far as Stirling & Ryan were concerned, they had developed, in conjunction with their law practice, an insurance portfolio of some 870 insurance client files. ... On the same day, that is, May 28, 1971, a letter of acceptance of the offer was sent by Stirling & Ryan to the defendant accepting the offer of $53,000 mentioned in the letter of May 17. ...

Hughes & Co. Holdings Ltd., 94 DTC 6511, [1994] 2 CTC 170 Muldoon J. ... Hughes himself did not assert — was 101 hours, similarly rounded up to 105 hours. ... Dictionary of Canadian Law, Dukelow & Nuse, Carswell: FULL-TIME BASIS. ...

Coopers & Lybrand Limited, Agent for Mercantile Bank of Canada and Receiver and Manager of Venus Electric Limited v. ... Coopers & Lybrand Limited by virtue of the words in the floating charge debenture contract is called a receiver, but it is really an agent. ... Management only was in the care and control of the agent, the receiver, Coopers & Lybrand Limited. ...

Ralston & Co., 96 DTC 6488, [1996] 3 CTC 346 (FCTD) Pinard J.: — This is an appeal by way of action against a judgment of the Tax Review Board (the “Board”) dated February 8, 1982, 82 D.T.C. 1128 (T.R.B.), which allowed the defendant’s appeal against reassessments for income tax dated April 30, 1976 with respect to the defendant’s 1970, 1971, 1972, 1973 and 1974 taxation years. ... Ralston &. Co. Technical Holdings Technical Canada Products Tape Lid. ... Martel & P. Martel, La compagnie au Québec, vol. 1 (Montréal: Éditions Wilson & Lafleur Ltée, 1992) (“Martel”) state: Le premier droit conféré l’actionnaire est celui de l’égalité de traitement. ...

Oriole Oil & Gas Ltd. v. M.N.R., [1991] 1 CTC 307 Martin J.:—The issue in this matter is whether the sums of $500,000 paid by the plaintiff, Oriole Oil & Gas Ltd., Ç Oriole") to each of its two shareholders/ employees were sums paid to discharge the company's liability under bona fide employment contracts between the two, Herbert Charles Flanagan (” Flanagan”) and Larry Ross Burroughs (“ Burroughs") for their prospective loss of employment or office, or were they in fact and in substance a part of the consideration for the sale by Flanagan and Burroughs of their shares in Oriole to Alberta Eastern Gas Ltd. ('A.E.G. ... Flanagan’s contract, identical to Burroughs’, which counsel for Oriole himself described as “ bizarre”, although purporting to be made effective May 1, 1972, was not in fact signed until early 1974. ... I am in agreement with the Tax Court judge when he observed that a similar claim made by Flanagan before him that the employment contracts were entered into for monetary protection ” rings hollow". ...

(a) Draft Agreement 2. have inserted in price section page 2(a) [‘‘and leasehold interest in leased properties, and the right to lease in owned properties at a rental rate not to exceed 4% of sales”] (intangibles) (b) Lease—5th & Pasqua 6. ... I have considered that representation but do not think the circumstances are more than superficially comparable and, accordingly, reject it. 1 The Laws of England, Third Edition, Volume 29, 362. 2 17 & 18 Geo V, c 36 (UK). 3 + The Income Tax Assessment Act, 1922, s 16(d). Act No 37 of 1922. 4 + Daniell v The Federal Commissioner of Taxation (1928), 42 CLR 296; The Federal Commissioner of Taxation v Williamson, (1943), 67 CLR 563. 5 S The Expropriation Act, RSC 1970 (1st Supp) c 16. 6 Firestone Tire & Rubber v Commissioner of Income Tax, [1942] S.C.R. 476; [1942] CTC 254. ...

Accordingly C T Loewen & Sons (1957) Ltd was incorporated to operate the business. This company purchased the business from C T Loewen & Sons Ltd and acquired the inventory. ... Meanwhile the worth of the operating company, C T Loewen & Sons (1957) Ltd, had increased to $400,000. ...

Tom Baird & Associates Ltd., [1997] 1 CTC 86 McKeown J.: — The plaintiff, Her Majesty The Queen, appeals the decision of the Canadian International Trade Tribunal (CITT) allowing an appeal of the defendant, Tom Baird & Associates Ltd., from certain Notices of Determination of the Minister of National Revenue. ... LR.C., [1971] A.C. 739 at page 746 (H.L.): Secondly, “... one has to look merely at what is clearly said. ...

Deloitte Haskins & Sells, Receiver-Manager for Comanche Drilling Ltd. v. ... Coopers & Lybrand Ltd., [1981] 2 F.C. 169; [1980] C.T.C. 367, 406; 80 D.T.C. 6281. A detailed analysis of the Coopers & Lybrand case is essential before arriving at a decision. ...