Search - 哈尔滨到北京 公里数
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FCA
Maple Leaf Mills Limited v. Minister of National Revenue, [1973] CTC 333
It appears to me that whether that submission accurately characterizes the 1963 agreement or not — and I am not inclined to regard it as an inaccurate characterization — what must be determined is not so much the substance or character of the agreement itself, but the nature of what has accrued to the appellant under it. ...
FCA
Roseland Farms Ltd. v. The Queen, 96 DTC 6041, [1996] 1 CTC 176 (FCA)
.: — By an order of September 29, 1992, the Trial Division dismissed the appellant’s application under section 179 of the Income Tax Act R.S.C. 1952, c. 148, as amended by S.C. 1985, c. 45, to hold proceedings in camera. ...
FCA
Laurentide Rendering Inc. v. The Queen, 88 DTC 6331, [1988] 2 CTC 200 (FCA)
. \ In brief these facts are as follows: in 1969 the respondent, represente by the Department of Public Works, expropriated the appellant's existing property for the purpose of building the Mirabel airport facilities. ...
FCA
Sidhu v. MNR, 93 DTC 5453, [1993] 2 CTC 278 (FCA)
Sometimes people get away with it but it just — an absolute requirement and particularly those people who are in business. ...
FCA
Marcel Piché v. Minister of National Revenue, [1993] 2 CTC 166, 93 DTC 5283
There are two completely separate operations here: the first involves payment by Piché, Charron & Associés Inc. by means of a cheque for $152,151.78 and acceptance by the appellant of the cheque in question. ...
FCA
Paynter v. R., [1997] 1 CTC 118, 96 DTC 6578
.: — This is an application for judicial review of a decision of September 27, 1996 of the Chief Judge of the Tax Court of Canada in which he refused the request for an adjournment of the hearing of the applicants’ eight appeals which was to take place October 9, 1996. ...
FCA
Minister of National Revenue v. Trust Général Du Canada in Its Quality As, [1976] CTC 587, 76 DTC 6340
The codicil which I have already mentioned replaced paragraphs (a) and (b) of article 8 of the will with the following provisions:.. » I name my wife the administrative and usufructuary trustee of all my property. ...
FCA
Roseland Farms Ltd. v. Her Majesty the Queen, [1996] 1 CTC 351
.: — By an order of September 29, 1992, the Trial Division dismissed the appellant’s application under section 179 of the Income Tax Act, R.S.C. 1952, c. 148, as amended by S.C. 1985, c. 45, to hold proceedings in camera. ...
FCA
Minet Inc. v. R., 98 DTC 6364, [1998] 3 CTC 352 (FCA)
Ct. 1971) (1972); Proctor & Gamble Co. v. Commissioner of Internal Revenue, 961 F.2d 1255 (U.S. 6th Cir. 1992); and Tower Loan of Mississippi, Inc. v. ... Shaw, Insurance Broking and Agency: The Law and the Practice (London: Witherby & Co. ... Ct. 1971), at p. 403; Proctor & Gamble Co. v. Commissioner of Internal Revenue, 961 F.2d 1255 (U.S. 6th Cir. 1992); Tower Loan of Mississippi, Inc. v. ...
FCA
The Queen v. Nowsco Well Service Ltd., 90 DTC 6312, [1990] 1 CTC 416 (FCA)
Deduction from corporate tax: manufacturing and processing profits (1) There may be deducted from the tax otherwise payable under this Part by a corporation for a taxation year an amount equal to the aggregate of (a) 9% of the lesser of (i) the amount, if any, by which the corporation's Canadian manufacturing and processing profits for the year exceed the least of the amounts determined under paragraphs 125(1)(a) to (d) in respect of the corporation for the year, and (3)(a) "Canadian manufacturing and processing profits" — Canadian manufacturing and processing profits" of a corporation for a taxation year means such portion of the aggregate of all amounts each of which is the income of the corporation for the year from an active business carried on in Canada as is determined under rules prescribed for that purpose by regulation made on the recommendation of the Minister of Finance to be applicable to the manufacturing or processing in Canada of goods for sale or lease; and (b) Manufacturing or processing — “manufacturing or processing" does not include (iv) Operating an oil or gas well, 5200. ... For convenience' sake, I repeat subsection 125.1(3)(a) of the Act: (3)(a) "Canadian manufacturing and processing profits" — “Canadian manufacturing and processing profits" of a corporation for a taxation year means such portion of the aggregate of all amounts each of which is the income of the corporation for the year from an active business carried on in Canada as is determined under rules prescribed for that purpose by regulation made on the recommendation of the Minister of Finance to be applicable to the manufacturing or processing in Canada of goods for sale or lease;... ...