Search - 司法拍卖网 人民法院

On October 27, 1978, Cluff Agencies wrote the following letter to its general insurance customers: Dear Dr Leon Norris: We are pleased to announce that effective October 1st, 1978, Fred C Cluff Agencies has merged with Lillico Insurance, 1308 — Central Avenue in Prince Albert. ... In filing his income tax return for 1978 Mr Lillico included the Lillico Insurance Agency Statement of Operations for the period January 1, 1978 — Dec 31, 1978; included as an expense in computing the net loss from operations in the statement of operations was the sum of $51,127.76 for “Agency purchase”. ...

Pearson (1) Lord Wensleydale said: “ I have been long and deeply impressed with the wisdom of the rule, now I believe, universally adopted, at least in the Courts of Law in Westminster Hall, that in construing wills, and indeed statutes, and all written instruments, the grammatical and ordinary sense of the words is to be adhered to, unless that would lead to some absurdity, or some repugnance or inconsistency with the rest of the instrument, in which case the grammatical and ordinary sense of the words may be modified, so as to avoid that absurdity and inconsistency, but no farther.” ... In my opinion, the rule has always been this: — if the words of an Act admit of two interpretations, then they are not clear; and if one interpretation leads to an absurdity, and the other does not, the Court will conclude that the legislature did not intend to lead to an absurdity, and will adopt the other interpretation.” ...

And the Appellant has marked with an ‘x‘ the following answer: “You are a resident of another country who will be temporarily living in Canada for / days”. ... I lost in excess of $150,000 + loss in currency depreciation in Canada since then. ...

She identified Exhibit R-6, a letter signed by the appellant on Cowling & Henderson letterhead, Barristers and Solicitors, but she felt that she was dealing with the appellant as a person in authority in the Company and not as its lawyer. ... Metropolitan Police Force, 45 D.L.R. (4th) 318 (S.C.C.) and Matheson & MacMillan Ltd. v. ... & P.E.I.R. 189 at page 194 (P.E.I.S.C.) as authority. On the main issue of due diligence or reasonable care under subsection 227.1(3), the Minister says that the Company should have kept a separate account as in James V. ...

The word “regularly” means "... constantly... steadily...”. [4] Consequently, I am of the opinion that such travel by Mr. ...

Financial statements to Inova’s year end, August 31, 1988, and a document entitled "Update" — October 1988 (dealing with the proceeds from the public offering) were produced either at the meeting or shortly thereafter. ...

Reisman & Associates Ltd., a partnership carrying on business under the name The Nesbitt Consulting Group. ...

Later on, at page 2115 (D.T.C. 1038), Sarchuk, T.C.J. concludes patent activity is not scientific research, when he states ”... although he continued to press for further patents in 1983 this does not bring him within the scope of the provisions of Regulation 2900(c)...”, i.e. scientific research. ...

It is a substantive doctrine that goes to a determination of the true ownership of the property — a matter that is germane in an income tax appeal where the Minister of National Revenue seeks in effect, to cause a spouse's liability for tax to follow property that he says was owned by the husband and transferred to his wife. [2] This court has an obligation in such a dispute to determine the true ownership. [3] The appeal is allowed with costs and the assessment referred back to the Minister of National Revenue for reconsideration and reassessment on the basis that immediately prior to the transfer of the three properties to her by her husband the appellant had a 50 per cent beneficial interest in the properties. ...

The notice of appeal read in part: — In calculating its tax for the years referred to in paragraph 1 hereof, the appellant deducted from its tax otherwise payable, an amount with respect to its manufacturing and processing profits pursuant to the provisions of section 125.1 of the Income Tax Act, (the "Act"), and an investment tax credit of 7% pursuant to section 127 of the Act. ...