Search - 哈尔滨到北京 公里数

Profit on the sale of the De Salaberry and Lachine properties was included by reassessment in the taxable income of the appellant for the taxation years 1963, 1964 and 1965 as follows: 1963 — $372,126.17 1964 — 110,050.60 1965 — 319,594.15 The appellant appealed against these reassessments to the former Tax Appeal Board. ... The testimony of Mr Goldfarb, Vice-President of Development and general manager of Ivanhoe, contains the following passages with reference to this question:.. « TO answer your question as to whether this was prudent, this was modus operandi, we had done that many times prior to this, and we were successful I would say in ninety-five per cent (95%) of the time, if I refer back to our first shopping centre in Dorval which is at the Dorval Circle if you recall, that land was also zoned residential, it was unzoned, and by representations to the City Council they changed the zoning to permit a shopping centre. ...

The relevant provisions of the Income Tax Act read as follows: 39.(2) Capital gains and losses in respect of foreign currencies — Notwithstanding subsection (1), where, by virtue of any fluctuation after 1971 in the value of the currency or currencies of one or more countries other than Canada relative to Canadian currency, a taxpayer has made a gain or sustained a loss in a taxation year, the following rules apply: (a) the amount, if any, by which (i) the total of all such gains made by the taxpayer in the year (to the extent of the amounts thereof that would not, if section 3 were read in the manner described in paragraph (l)(a) of this section, be included in computing the taxpayer’s income for the year or any other taxation year) exceeds (ii) the total of all such losses sustained by the taxpayer in the year (to the extent of the amounts thereof that would not, if section 3 were read in the manner described in paragraph (l)(a) of this section, be deductible in computing the taxpayer’s income for the year or any other taxation year) and (iii) if the taxpayer is an individual, $200, shall be deemed to be a capital gain of the taxpayer for the year from the disposition of currency of a country other than Canada, the amount of which capital gain is the amount determined under this paragraph; and (b) the amount, if any, by which (i) the total determined under subparagraph (a)(ii), exceeds (ii) the total determined under subparagraph (a)(i), and (iii) if the taxpayer is an individual, $200 shall be deemed to be a capital loss of the taxpayer for the year from the disposition of currency of a country other than Canada, the amount of which capital loss is the amount determined under this paragraph. 84(3) Redemption, etc. — Where at any time after December 31, 1977 a corporation resident in Canada has redeemed, acquired or cancelled in any manner whatever (otherwise than by way of a transaction described in subsection (2) any of the shares of any class of its capital stock, (a) the corporation shall be deemed to have paid at that time a dividend on a separate class of shares comprising the shares so redeemed, acquired or cancelled equal to the amount, if any, by which the amount paid by the corporation on the redemption, acquisition or cancellation, as the case may be, of those shares exceeds the paid-up capital in respect of those shares immediately before that time; and (b) a dividend shall be deemed to have been received at that time by each person who held any of the shares of that separate class at that time equal to that portion of the amount of the excess determined under paragraph (a) that the number of those shares held by the person immediately before that time is of the total number of shares of that separate class that the corporation has redeemed, acquired or cancelled, at that time. 39.(2) Gains et pertes en capital relatifs aux monnaies étrangères — Malgré le paragraphe (1), lorsque, par suite de toute fluctuation, postérieure à 1971, de la valeur de la monnaie ou des monnaies d’un ou de plusieurs pays étrangers par rapport à la monnaie canadienne, un contribuable a réalisé un gain ou subi une perte au cours d’une année d’imposition, les règles suivantes s’appliquent; a) est réputé être un gain en capital du contribuable pour l’année, tiré de la disposition de la monnaie d’un pays étranger, gain en capital qui est le montant déterminé en vertu du présent alinéa, l’excédent éventuel: (i) du total de ces gains réalisés par le contribuable au cours de l’année (jusqu’à concurrence des montants de ceux-ci qui, si l’article 3 était lu de la manière indiquée à l’alinéa (l)a) du présent article, ne seraient pas inclus dans le calcul de son revenu pour l’année ou pour toute autre année d’imposition), sur: (ii) le total des pertes subies par le contribuable au cours de l’année (jusqu’à concurrence des montants de celles-ci qui, si l’article 3 était lu de la manière indiquée à l’alinéa (1)a) du présent article, ne seraient pas déductibles dans le calcul de son revenu pour l’année ou pour toute autre année d’imposition) (iii) si le contribuable est un particulier, 200 $; (b) est réputé être une perte en capital du contribuable pour l’année, résultant de la disposition de la monnaie d’un pays étranger, perte en capital qui est le montant déterminé en vertu du présent alinéa, l’excédent éventuel: (i) du total déterminé en vertu du sous-alinéa a)(ii), sur: (ii) le total déterminé en vertu du sous-alinéa a)(ii), (iii) si le contribuable est un particulier, 200 $. 84(3) Rachat, etc. — Lorsque, à un moment donné après le 31 décembre 1977, une société résidant au Canada a racheté, acquis ou annulé de quelque façon que ce soit (autrement que par une opération visée au paragraphe (2)) toute action d’une catégorie quelconque de son capital-actions: a) la société est réputée avoir versé au moment donné un dividende sur une catégorie distincte d’actions constituée des actions ainsi rachetées, acquises ou annulées, égal à l’excédent éventuel de la somme payée par la société lors du rachat, de l’acquisition ou de l’annulation, selon le cas, de ces actions sur le capital versé relatif à ces actions, existant immédiatement avant ce moment; b) chacune des personnes qui détenaient au moment donné une ou plusieurs actions de cette catégorie distincte est réputée avoir reçu à ce moment un dividende égal à la fraction de l’excédent déterminé en vertu de l’alinéa a) représentée par le rapport existant entre le nombre de ces actions que détenait cette personne immédiatement avant ce moment et le nombre total des actions de cette catégorie distincte que la société a rachetées, acquises ou annulées, à ce moment. ...

“a plan is being developed by which the shareholders — other than Westinghouse Electric Corporation — will be offered benefits in lieu of those which otherwise would have been available in the original proposed sale to White Consolidated Industries”. ... This distinction is reflected in Seymour v Reed, [1927] AC 554, and Moore v Griffiths, [1972] 3 All ER 399, cases involving special payments to athletes in recognition or appreciation of their achievements, and in Walker v Carnaby, Narrower, Barham & Pykett, [1970] 1 All ER 502, and Simpson v John Reynolds & Co (Insurances) Ltd, [1975] 2 All ER 88, cases involving voluntary payments to auditors and insurance brokers upon termination of their services, made in appreciation of those services and as a consolation for their termination. ... Like it, they were made without legal obligation, but to make it easier for the recipient to accept what could be considered to be an adverse turn of affairs — in other words, for reasons of goodwill. ...

To focus on the existence of a collateral contract to the exclusion of its context — the employment relationship — is to allow the form of the document to prevail over its substance. ... It is recognized that paragraph 62(3)(f) of the Act deals explicitly with the tax treatment of certain acquisition expenses — legal fees and transfer taxes — but the Act goes no further. ... Krishna & J.A. Rendall, eds., Canadian Taxation (Toronto: De Boo, 1981) 117 at pages 133-35. ...

Distribution in the direct market in US was made on an entirely different basis pursuant to an agreement with Simon & Schuster, Inc (herein called Simon & Schuster). ... Simon & Schuster had ‘unlimited and uncontrolled discretion in the matter of accepting returns’’. ... As I understand it, there had not been any history of uncollectable accounts between the appellant and Curtis Canada, Curtis US or Simon & Schuster. ...

The publications in question are the Rapid Auto Mart Magazine, Century 21 Gold Post, Real Estate Victoria, and Buy, Sell & Trade. ... Issue 16 of Volume 3 of Buy, Sell & Trade bearing the date April 18-24. 4. ... Webster’s New International Dictionary may be taken as giving a definition of “newspaper” which is expressed in corresponding terms in other well recognized dictionaries:— a paper printed and distributed at stated intervals *** to convey news *** and other matters of public interest. ...

LASKIN J.A.   BETWEEN: HAROLD PEACH Appellant and HIS MAJESTY THE KING Respondent Heard at St. ... LASKIN J.A.   Date: 20220929 Docket: A-68-20 Citation: 2022 FCA 163 CORAM: RENNIE J.A. ... François Daigle Deputy Attorney General of Canada For The Respondent   ...

REASONS FOR ORDER BY: WEBB J.A.   Date: 20210312 Docket: A-423-19 Citation: 2021 FCA 55 Present: WEBB J.A. ... Drouin Deputy Attorney General of Canada For The Respondent   ...

Canada (Minister of Employment & Immigration), [1986] 3 F.C. 189 (Fed. ...

In the Memorandum of Fact and Law filed by the solicitor for the Minister, this paragraph appears under the heading “PART I — FACTS”: 1. ... I will next quote from “PART II — POINTS TO BE ARGUED” appearing in Tambrands’ Memorandum of Points to be Argued: 12. ... He did not — as I understood his submissions — seek to support the decision of the Minister on the basis of the reasons given in the letter of September 26, 1984 containing the Minister’s decision. ...