Search - 司法拍卖网 人民法院

Only in the $0 — $10,000 and $10- $20,000 ranges are the number of winners (90 and 279 respectively) greater than the number of losers (0 and 62). ... These are the figures: Income range Winners Winners Losers $20 — $30,000 42 105 $30- $40,000 2 71 $40 — $50,000 6 18 $50,000 + — 7 Overall, in 59 per cent of the cases the parents pay less tax on the maintenance payments than they would if there was no inclusion/deduction requirement ("winners"); 37 per cent of parents suffer a tax disadvantage under the present regime ("losers") and in four per cent of cases the result is neutral. ... Assuming, for argument's sake only, that this is a legitimate exercise, the results are not very much more favourable to the government's case: Income range Wi nners Losers $0-$10,000 90 $10-$20,000 305 38 $20 — $30,000 66 82 $30- $40,000 6 65 $40- $50,000 8 16 $50,000 + 1 6 Again the winners outnumber the losers only where the income of the custodial parent is in the two lowest ranges. ...

Each partnership borrowed the following capital amounts from the First National Bank of Chicago (‘FNBC’) to finance their real estate ventures: (a) PA- US $ 48,512,600; (b) JHA- US $2,387,400; and (c) CTA- US $ 3,200,000. ... In reaching this conclusion, the Tax Court Judge made the following findings: … I do not think that the fact that the appellant paid Society Hill’s obligation under the March 1, 983 agreement constituted a fulfilment of the appellant’s obligation under its guarantee to the Bank. ... T.D.), at 6221. 5 > Cadillac Fairview, supra note I at 409. 6 McHale v. ...

Then the subsection, by its reference to subsection (1), applies to such proceedings the laws relating to prescription and the limitations of actions in force — in this case in Manitoba and for the present purposes taken to be six years. ... For the Company it is pointed out that since prescription did not then apply to the Crown, the phrase “at any time” should not be given a meaning that would be merely a vague affirmation of the Crown’s prerogative — that would be an absurdity — but should be assigned a meaning that would give it some reasonable function in the operation of the 1915 statute. ...

The judgment appealed from requires the appellant to give evidence for the respondent and, by virtue of section 4 of the Canada Evidence Act, the appellant is not competent — and is, therefore, not compellable — to give evidence in the action for the respondent. 2. ... Vide, The Laws of England, Halsbury, First Edition, 1910, Butterworth & Co., London, para. 777, footnote (r). ...

Turpin, [1989] 1 S.C.R. 1296, 48 C.C.C. (3d) 8, 69 C.R. (3d) 97; Rudolf Wolff & Co. v. ... See S.C. 1990, c. 45, section 48. 2 See also the statement of McIntyre J., at page 180, where he cited with approval the judgment of my colleague Hugessen J. in Smith, Kline & French Laboratories Ltd. v. ... It is, of course, obvious that legislatures may — and to govern effectively — must treat individuals and groups in different ways. ...

.: — In our view as it was the female parent who, on the facts as found below, was the person who “primarily fulfils the responsibility for the care and upbringing” of the children of the marriage, only that parent may be properly regarded as the person entitled to child care benefits as provided for in section 122.6 of the Income Tax Act [1] and section 6302 of the Regulations [2] made pursuant to that section of the statute. ...

.: — This application by the Crown was heard at the same time as similar applications in Court Files A-305-94 and A-306-94. ...

.: — We have not been persuaded that the learned Tax Court judge erred in any material respect. ...

The relevant portion of that letter reads: Under the terms of the AEC/ENR Letter Agreement, AEC has the right to acquire oil sands rights if oil sands are encountered in the normal course of P & NG development 1. ...

In respect of each of those years there was an amount added to the appellant’s stated income as being “Overstatement of cost of sales”, which amounts were for the taxation year 1967 $ 739,036 for the taxation year 1968 1,057,853 for the taxation year 1969 1,170,745 for the taxation year from November 1 to December 31, 1969 177,984* [1] As I understand the appellant’s position on the appeal, it is an attack on the finding of fact made by the Trial Division that, in effect, as I understand it, was that the activities, during the relevant periods, of a wholly-owned subsidiary—referred to as “Span”—in respect of the acquisition of the appellant’s “off-shore’’ steel requirements were really carried on by it, under direction of the appellant, as an integral part of the appellant’s steel processing business, and were not a trading business carried on by Span as a business separate from the appellant’s business. ...