Search - 哈尔滨到北京 公里数

Solicitors for the appellant: Elliott, Maclean & Shandley. Solicitor for the respondent: J. ... & S. 257, at pp. 279, 295, 296. [16] (1848) 2 Exch. 167. [17] [1892] A.C. 491. [18] [1925] A.C. 561. [19] [1925] A.C. 561. [20] [1925] A.C. 561. [21] [1928] A.C. 117, at pp. 124-126. [22] [1914] A.C. 176 at p. 193. [23] [1928] A.C. 117. [24] (1881) 7 App. ... At p. 109.   ...

Phillips & Taylor v. City of Sault Ste. Marie [1954] S.C.R. 404 distinguished. ... The question of ultra vires was not raised in Bennett & White (Calgary) Ld. v. ... The same is true of the judgment of this court in Phillips & Taylor v. ...

The operative words in the premises are: The Lessor … doth hereby grant and lease … all the petroleum and natural gas … within, upon or under the lands … together with the exclusive right and privilege to explore, drill for, win, take, remove, store and dispose of, the leased substances and … to drill wells, lay pipe lines, and build and install such tanks, stations, structures and roadways as may be necessary …. ... Berkheiser, appellant: MacPherson, Leslie & Tyerman, Regina. Solicitors for the defendant Glaister, respondent: McIlraith & McIlraith, Ottawa. ... & N. 817, 156 E.R. 430. ...

Dec. 1, 1917 to Mar. 31, 1919 …………….. 10,483,179 6,480,430 16,963,609 Year ended Mar. 31, 1920 ………………… 6,450,902 6,497,031 12,947,933 Year ended Mar. 31, 1921 ………………… 6,224,422 4,660,747 10,855,169 Year ended Mar. 31, 1922 ………………… 1,902,629 1,339,748 3,242,377 Year ended Mar. 31, 1923 ………………… 2,122,029 1,165,440 3,287,469 6 months ended Sept. 1923 ………………. #1,880,678 745,015 2,625,693 Total …………………………………………. 31,063,839 20,858,411 51,922,250 #Manufactured covers five months ended August 1923.   ... Million lbs. 1918 ……………………………………….... #193. 3 0. 4 193. 7 1919 ……………………………………...…. #203. 9 1. 9 205. 8 1920 ……………………………………...…. 215. 1 0. 4 215. 5 1921 ………………………...…. 228. 7 3. 7 232. 4 1922 ………………………...…. 252. 5 6. 0 258. 5 1923 ……………………...……. 262. 8 3. 7 266. 5 Total………………………. 1356. 3 16. 1 1372. 4 #Includes estimated dairy butter production of approximately 100 million pounds per year. ... Solicitors for the Canadian Association of Consumers: Wegenast & Hyndman. ...

It may be argued in these circumstances that when the respondent so ordered his affairs as to be able to sign a contract obligating it to remove the building and thereafter did remove the building, demolition was indeed an “event entitling a taxpayer to proceeds of disposition …” of the building. The taxpayer has covenanted only to deliver on closing “vacant possession of real property … clear of all buildings”. ... Solicitors for the respondent: Miller, Thomson, Sedgewick, Lewis & Healy, Toronto ...

Lord Thankerton, at p. 592, stated: “... the account to 30th June, 1921, cannot be reopened, as the amount of the liability there stated was correctly stated as the finally agreed amount of the liability and the subsequent release of the Respondents’ proceeds on the footing of the correctness of that statement.’’ ... Ford & Co., Ltd. v. The Commissioner of Inland Revenue (1926), 12 T.C. 997, where, in referring to the Woolcombers and Newcastle Breweries cases at p. 1004, he stated that these cases ‘‘went quite far enough to justify looking at the accounts and saying: ‘Nobody dreamt this was not a loss at the time, but it turns out it was not. ... In the British Mexican case Lord Thankerton said at page 592: “I am unable to see how the release from a liability, which liability has been finally dealt within the preceding account, can form a trading receipt in the account for the year in which it is granted. ’ ’ and Lord Macmillan said at page 593: “If, then, the accounts for the year to the 30th June, 1921, cannot now be gone back upon, still less in my opinion can the appellant company be required to enter as a credit item in its accounts for the eighteen months to 31st December, 1922, the sum of £945,232 being the extent to which the Huasteca Company agreed to release the appellant company’s debt to it. ...

The Memorandum of Association and the Articles of Association adopted by each was identical and each was authorized to issue 50,000 Class ‘‘ A ” common shares and 50,000 Class “B” common shares without nominal or par value. ... Subject to the other provisions of this Part, income for a taxation year from a business or property is the profit therefrom for the year. ’ ’ Section 127 (1): ‘ In this Act, (e) “business’ includes a profession, calling, trade, manufacture or undertaking of any kind whatsoever and includes an adventure or concern in the nature of trade but does not include an office or employment;” The learned trial judge, after reviewing the evidence, said in part: “In my view, no distinction can be drawn between the five items of profit now under consideration. ... That presumption may, of course, be negatived by the evidence as was done in the ease of Sutton Lumber & Trading Company v. ...

For the purposes of paragraph (b) of subsection (1) of section 11 of the Act there may be deducted in computing the income of a taxpayer for a taxation year amounts determined as hereinafter set forth in this Part. ’ ’ This section of the Regulations is the same for the taxation year 1951 as for the years 1949-50. ... The Court was, therefore, only directly concerned with the question of whether the Section 53 costs could be deducted as a lump sum in computing ‘‘the profits of the well ’ ’ or whether the latter expression required a separate ascertainment for each profitable well. ... As the identity of each well is thus preserved as a unit in the aggregate amount which constitutes the basic ingredient of the calculation required by the subsection, I am of opinion that the allowance for which it provides is made ‘ ‘ in respect of an oil well ’ ’ and therefore intra vires. ...

Dans le cas présent, l’intimée a obtenu sa licence pour une période de douze mois, soit du 1 er   avril 1960 au 30 mars 1961. ... Solicitors for the respondent: Gowling, MacTavish, Osborne & Henderson, Ottawa ...   [1] [1964] Ex. C.R. 627. [2] [1964] Ex. C.R. 627. [3] [1892] 3 Ch. 402 at 421, 67 L.T. 275. [4] (1869), 4 Ch.  ...

These are the facts stated by a Judge of the County Court of the County of York pursuant to the provisions of sec. 84 of the Assessment Act, R.S.O. 1927, c. 238, and amendments thereto, on an appeal by the appellant to the Court of Appeal for Ontario from the judgment of the County Judge who confirmed an assessment by the respondent for ‘ business assessment’’ on the secondly described land and building. ... The sole question therefore is, whether or not the land and building used by the appellant for a garage and paint shop comes within the words ‘‘distribution premises ‘ ‘ in the amending statute. ... It is plain that the words of the statute ‘‘ point at some kind of special use of the premises’’, to use the words of Viscount Dunedin in the House of Lords in Sedgwick v. ...