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FCA
Harris Steel Group Inc. v. MNR, 85 DTC 5140, [1985] 1CTC 181 (FCA)
However, the most important letter in substantive terms was that of March 1, 1984, from Mr W G Clarke, Regional Chief, Tax Interpretations — Excise to Foster Business Services Ltd, which was acting for the applicant. ...
FCA
Special Risks Holdings Inc. v. The Queen, 86 DTC 6035, [1986] 1 CTC 201 (FCA)
In making that computation, the appellant included, pursuant to subparagraph 89(1)(l)(ii) of the Act,* [1] a sum of $1,350,555 in respect of the disposition that it had made, on December 23, 1976, of certain shares of Richards, Melling & Co. ...
FCA
The Queen v. Canadian Pacific Ltd., 77 DTC 5383, [1977] CTC 606 (FCA)
The respondent should, in my view, be entitled to its costs in the Trial Division but should pay the appellant’s cost of the appeal. 1 See paragraphs 11 (1)(a) and 20(5)(e) and Regulation 1100(8). 2 + Subsection 84A(3) sets forth a special rule applicable to railway companies. ...
FCA
Attorney General of Canada v. MacDonald, 94 DTC 6262, [1994] 2 CTC 48 (FCA)
In my view, Judge Taylor erred and Judge Teskey was correct — the subsidy in this case is a taxable allowance under paragraph 6(1)(b) of the Act. ...
FCA
E W Bickle LTD v. The Minister of National Revenue, [1981] CTC 25, 81 DTC 5013
The matter having been remitted to the respondent was considered by him as directed with the result that a new decision was rendered in respect of the four publications, the relevant portion of which follows: I have reviewed these publications in light of the judgment rendered by the Federal Court of Appeal in “E W Bickle and the Minister of National Revenue”, and I have concluded that the publications “Rapid Auto Mart Magazine” and “Buy Sell & Trade” are newspapers for purposes of the Excise Tax Act. ...
FCA
Her Majesty the Queen v. Melford Developments Inc, [1981] CTC 30, 81 DTC 5020
Actual in- Compare—CIR v Holder, [1932] All ER 265 at 271 and Bennett & White Construction Co Ltd v MNR, [1949] CTC 1; 4 DTC 514. terest is one of those. ...
FCA
Her Majesty the Queen v. British Columbia Railway Company, [1981] CTC 110, 81 DTC 5089
In The King v Henry K Warn pole & Company, Limited, [1931] S.C.R. 494 at 496, Anglin, CJC speaking for the majority of the Court said: I was, at the hearing of this appeal, strongly of the view that the sample goods in question were subject to the tax sought to be collected in this case. ...
FCA
Andersen Consulting v. R., [1998] 1 CTC 322
Dale & Co. (1982), 41 B.C.L.R. 145 (B.C. C.A.). See also Abacus Cities Ltd. v. ...
FCA
O’neill Motors Ltd. v. R., [1998] 3 CTC 385, [1998] DTC 6424
C.A.). 4 [1985] 1 S.C.R. 613 (S.C.C.). 5 ^Reasons for Judgment, at 18. 6 /?. ...