Search - 司法拍卖网 人民法院

V, €. 25, the subsection was repealed and a new subsection (g), as above quoted, was substituted therefor. ... & Schebsman, that at common law the annuitants have no right to sue Mr. ... There is much force to that argument, but I prefer to rest my opinion on what I consider to be the real meaning of "‘whether,’’ when, as here, it is followed by the correlative “or. 9 ‘ In my view, it is used here as introducing a disjunctive clause having a qualifying or conditional force, and when used with the word " " or’’ is equivalent to "‘in either of the cases mentioned.’’ ...

But as I read the provisions of Section 19(1), the distribution of the company’s assets is deemed to be a dividend, in the circumstances named, only to the extent that ‘ ‘ the company has on hand undistributed income ’ ’. ... That would undoubtedly be the case with regard to the beer licence, the lease of the premises, the goodwill and the right to use the name “ Commercial”. ... Maclnnes & Arnold out of the proceeds of the sale of capital assets. ...

""; and the then rest, residue and remainder of my Estate and property to the following persons ’ ’ (Here follow the names of the other appellants herein, being collateral relatives and connections of the testator.) ... Subsection (4) of Section 3 of the Act, on which the respondent mainly rests his case, states: 'When a deceased person had at the time of death a general power to appoint or dispose of property, there shall be deemed to be a succession in respect of such property and the person entitled thereto and the deceased shall be deemed to be the ‘successor’ and ‘predecessor’ respectively in relation to the property. ‘ ‘ I think it is of first importance to determine if Mrs. ... The respondent first made reference to Article 960 C.C., which reads as follows: " The institute may, but without prejudice to his creditors, deliver over the property in anticipation of the appointed term, unless the delay is for the benefit of the substitute.” ...

""; and the then rest, residue and remainder of my Estate and property to the following persons ’ ’ (Here follow the names of the other appellants herein, being collateral relatives and connections of the testator.) ... Subsection (4) of Section 3 of the Act, on which the respondent mainly rests his case, states: 'When a deceased person had at the time of death a general power to appoint or dispose of property, there shall be deemed to be a succession in respect of such property and the person entitled thereto and the deceased shall be deemed to be the ‘successor’ and ‘predecessor’ respectively in relation to the property. ‘ ‘ I think it is of first importance to determine if Mrs. ... The respondent first made reference to Article 960 C.C., which reads as follows: " The institute may, but without prejudice to his creditors, deliver over the property in anticipation of the appointed term, unless the delay is for the benefit of the substitute.” ...

”’ The fifth clause of the Deed of Donation, for all purposes an appendix to the late James Reid Wilson’s last will and testament, provides that: ‘‘In the event of the said Dame Agnes Henry Wilson (Mrs. ... The legal consequences of those successive testamentary dispositions were, by the Supreme Court’s decision, held to be that: “... Robert Newmarch Hickson was the institute of the substitution; that its opening took place at his death, and that had he left children him surviving they would have been the substitutes. ’ ’ Cartwright, J., speaking for the Court, next pursued: ‘With respect, I am unable to agree with the learned trial judge that the substitution lapsed. ...

The mine is situate in the township of Mattawan in the Province of Ontario and is generally referred to as the ‘‘ Purdy mine ’ ’, by reason of the mica deposits on the property having been discovered in the winter of 1941-42 by a young prospector named Justin Purdy. ... Also the place from which such minerals may be obtained by excavation. ’ ’ Halsbury (Hailsham Edition), Volume 22, at page 526 states the word ‘‘mine’’ may sometimes include not only mineral de- posits but also so much of the adjoining strata, whether superjacent or subjacent, as may be necessary to remove for the purpose of working the mineral. ... The element of ‘‘ministerial discretion” was embodied in the legislation by authorizing the Minister to 41 determine which mines whether new or old ’ ’ qualified for the exemption. ...

Marie, [1921] 1 A.C. 288, quoting from the judgment of former Chief Justice Duff: " " That those who advance a claim to special treatment in such matters must show that the privilege involved has unquestionably been created.’’ ... " It was urged that the concluding words above quoted were of great importance. ... The words " dividends from any company’ were thus not limited to dividends paid to and still in the hands of the taxpayer. ...

He also stated that he removed the inscription ‘ ‘ Gérard Beaucage, Prop. ’ ’ from the Neon sign on which the word ‘ ‘Taverne” appeared and replaced it with his own name. ... In the first of these cases, it was held that ‘‘ goodwill cannot be made the subject of a capital cost allowance” (Castellan v. ... If instead of the respondent’s figure of $19,500 for leasehold interest the amount of $58,500 — as originally claimed by the appellant — be substituted, this would result in an increased allowance, amounting in round figures to $8, 000, to which he would be entitled. ...

Philip Vineburg, Q.C., respondent’s counsel, to ‘ other family companies or trusts composed entirely of members closely or remotely related to the Bronfman clan.” ... Before delving into a examination of this none too clear provision of the law, I should say that I am quite indifferently impressed with the lame excuse, legally speaking, that Allan Bronfman would have ‘‘.. exercised a very passive role in relationship to the company. ... In the present instance, the money that has been transferred belonged to the company and it is through the concurrence and the direction of the appellant, who was and still is a director of the company that such transfers of money were made by the company to the different donees. ’ ’ Before extending its corporate generosity to relatives of its five directors, the company had duly paid the full tax on its yearly income, so that the gifts and gratuities came out of its residual capital, all taxes acquitted. ...

During 1953 correspondence passed between the appellant and Doulton & Co. ... Basil Green of Doulton & Co. Limited which simply said: “Dear Mr. ... Inland Revenue into that of Barr, Crombie & Co. v. Inland Revenue. ...