Search - 哈尔滨到北京 公里数
Results 3671 - 3680 of 3789 for 哈尔滨到北京 公里数
FCTD
Urichuk v. The Queen, 91 DTC 5375, [1991] 2 CTC 32 (FCTD), aff'd 93 DTC 5120 (FCA)
I would also note that it is a well-established practice in tax law to look behind the form of an agreement to determine its substance: see Front & Simcoe v. ...
FCTD
Edmonton Plaza Hotel (1980) Ltd. v. The Queen, 87 DTC 5371, [1987] 2 CTC 153 (FCTD)
The expense was incurred for the purpose of producing an income-earning facility — the 72-room addition. ...
FCTD
Nesbitt v. The Queen, 96 DTC 6045, [1996] 1 CTC 282 (FCTD)
.: — The Plaintiff herein filed a Statement of Claim in which he appealed Notice of Reassessment No. 1911903, dated July 13, 1989 (the “Second Reassessment”) in respect of his 1981 taxation year. ...
FCTD
Itt Industries of Canada Ltd. v. R., 99 DTC 5105, [1999] 2 CTC 277 (FCTD), aff'd 2000 DTC 6445, Docket: A-99-99
It is noteworthy that the first line of text in the Notice states that “... it is expedient to amend the Income Tax Act and to provide among other things...” ...
FCTD
Owen Holdings Ltd. v. R., 97 DTC 5401, [1997] 3 C.T.C. 351 (FCA)
Holmested & Watson, in Ontario Civil Procedure note in their commentary on Rule 31.06(1), which, as noted above, also uses the phrase “relating to”: While clearly irrelevant matters may not be inquired into, relevancy must be determined by the pleadings construed with fair latitude. ...
FCTD
Dagenais v. The Queen, 95 DTC 5318, [1995] 2 CTC 100 (FCTD)
The plaintiffs received the following amounts as benefits under the plans: 1986 1987 1988 Dagenais $4,297.32 $10,166.28 $18,487.30 Halwachs N/A $13,852.72 N/A York N/A $ 2,092.80 N/A Paragraphs 6(1)(a) and 6(1)(f) of the Income Tax Act are the relevant statutory provisions in this appeal. ...
FCTD
Prior v. The Queen, 88 DTC 6207, [1988] 1 CTC 241 (FCTD), aff'd 89 DTC 5503 (FCA)
Valeo, supra, at p. 669 ”... every appropriation made by Congress uses public money in a manner to which some taxpayers object”. ...
FCTD
Greenbranch Investments Ltd. v. The Queen, 80 DTC 6384, [1980] CTC 514 (FCTD)
S & S Properties Limited v Her Majesty the Queen, [1978] CTC 412; 78 DTC 6294 at 419 [6298] where Walsh, J in quoting from Roy M Powers Her Majesty the Queen, [1975] CTC 580; 75 DTC 5388 and the judgment of Addy, J therein states: Yet, one cannot say that, as a matter of law, every land developer is precluded from establishing that in a particular case there was no primary or secondary intention to speculate anymore than in a case such as the one at Bar where a mature man has never previously resold a piece of real estate at a profit, is one precluded from finding that, on his very first venture in this sphere, he did in fact have the intention of reselling at a profit when he originally purchased the lands. ...
FCTD
Marotta v. The Queen, 86 DTC 6192, [1986] 1 CTC 393 (FCTD)
Michael’s carried with it an appointment to the University — Dr. Marotta became a lecturer. ...
FCTD
Range Grain Co. v. R., 97 DTC 5221, [1997] 2 CTC 227 (FCTD)
Coopers & Lybrand Limited, supra, at page 6547, as follows: In Crown Tire, Strayer was required to construe the phrase as it is used in paragraph 125.1(3)(a) of the Act. ...