Search - 哈尔滨到北京 公里数
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TCC
Frederick Cromwell and Rose Cromwell v. Minister of National Revenue, [1990] 1 CTC 2438, 90 DTC 1335
According to Cromwell, Bosovich ”... lined up another contract with another mill to take the remaining amount of trees from that land". ...
TCC
Marion Estates Ltd. v. Minister of National Revenue, [1990] 1 CTC 2513, 90 DTC 1369
Well, I met with him and he suggested that it, that this was possible and — His Honour: Q. ...
TCC
Robbin Rodd and Jason Rodd v. Minister of National Revenue, [1989] 1 CTC 2085, 89 DTC 7
In this instance the subdivision involved ”... removing /2 of the subject property from the building to facilitate the sale of the building at a reasonable market value. ...
TCC
Helene Gelinas v. Minister of National Revenue, [1989] 1 CTC 2163, 89 DTC 117
Smelting & Refining Company Limited, [1954] S.C.R. 58, [1954] C.T.C. 28; 54 D.T.C. 1011; 5. ...
FCTD
Lloyd Youngman v. Her Majesty the Queen, [1986] 2 CTC 475, 86 DTC 6584
The evaluation formula was set out in Schedule “A” of the defence as follows: Corporation's Equity in the residence $316,135.79 Return on investment of $316,135.79 at 9% $28,452.00 Mortgage interest, municipal taxes and insurance paid by the corporation 8,799.00 Gross Benefit to Plaintiff and wife received from corporation 37,251.00 Less: Amount of benefit attributable to Plaintiff’s wife 18,625.00 Amount of benefit attributable to Plaintiff 18,625.00 Less: Rent and expenses paid by Plaintiff 12,100.00 Net amount of benefit to the Plaintiff $ 6,526.00 The final assumption was that the corporation did not build the residence for the purpose of producing or gaining income from a business or property. ...
TCC
Louie Allred, Executrix of the Estate of Carl M. Allred v. Minister of National Revenue, [1986] 2 CTC 2001, 86 DTC 1479
I can’t say how I arrived at $10,000 — it is just an amount which I considered to be a nominal reasonable value at the time. ...
FCA
Deputy Minister of National Revenue for Customs and Excise v. G.T.E. Sylvania Canada Limited, [1986] 1 CTC 131
There, a statutory tribunal had to construe the word “night” in a context which read: “... he is so severely disabled physically or mentally that he requires from another person, in connection with his bodily functions, frequent attention throughout the day and prolonged or repeated attention during the night...”. ...
TCC
Patrick W. Riddell, Sparkle Car Wash Ltd. v. Minister of National Revenue, [1986] 1 CTC 2500, 86 DTC 1374
There was no legal obligation upon Sparkle to make these payments in that they were the obligation of its sole shareholder — Riddell. ...
TCC
Fouad Mardini v. Minister of National Revenue, [1985] 2 CTC 2039, 85 DTC 434
Total income for the 1980 taxation year $144,011.00 Less: QPP contributions $ 212.00 Unemployment insurance premiums 204.00 RRSP 4,500.00 RHOSP 1,000.00 Financial costs $24,474.00 IAA 27,338.00* Other deductions 51,812.00 51,812.00 57,728.00 Net income 86,283.00 Personal exemptions 3,880.00 Charitable donations 150.00 Interest deduction 1,000.00 Capital loss carried back from 1981 43,511.00 48,541.00 Taxable income $37,742.00 *Point at issue Having regard to the deduction in respect of taxable dividends under s 121 of the Income Tax Act, the appellant stated moreover in the said amended return that he had no tax payable for the 1980 taxation year. ...
TCC
John Silburn v. Minister of National Revenue, [1985] 2 CTC 2071, 85 DTC 463
Mr Justice Mahoney of the Federal Court — Trial Division held that the defendant was resident in Canada throughout 1972. ...