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FCTD
Ontario Development Corp. v. The Queen, 89 DTC 5134, [1989] 1 CTC 319 (FCTD)
(pages 206 & 207) Subparagraph 53(1)(a)(i) of the Personal Property Security Act of Ontario provides that registration of the financing statement under the Act constitutes notice to all persons claiming any interest in the collateral and is set out below: 53.—(1) Where the collateral is other than instruments, securities, letters of credit, advices of credit or negotiable documents of title, registration under this Act, (a) a financing statement constitutes, (i) notice of the security interest to which it relates to all persons claiming any interest in such collateral, and (ii) subject to section 21, perfection of the security interest, during the period of three years following such registration. ...
FCTD
West Kootenay Power and Light Co. Ltd. v. The Queen, 91 DTC 5214, [1991] 1 CTC 327 (FCTD), aff'd supra.
It does not require the converse—that other amounts not falling within the meaning of ” receivable" be excluded from income. ...
FCTD
Friedberg v. The Queen, 89 DTC 5115, [1989] 1 CTC 274 (FCTD)
The Queen, [1984] C.T.C. 294 at 318; 84 D.T.C. 6305 at 6325: ”... a sham transaction as applied in Canadian tax cases is one that does not have the legal consequences that it purports on its face to have. ...
FCTD
Phillips v. Canada, [1997] 1 CTC 59, 96 DTC 6581
Phillips put it in his argument “Seven [1] for — Twelve [2] against” his position. ...
FCTD
Royal Trust Company and James J L Franceschini, Executors of the Estate of Myrtle Louise McCreath v. Her Majesty the Queen, [1982] CTC 36, 81 DTC 5338
The transfer of the shares of Mount Royal Paving & Supplies Limited to the trustee was, in my opinion, a colourable gift and not a bona fide disposition of the type which s.5(1) is intended to exempt. ...
FCTD
Her Majesty the Queen v. Pollock Sokoloff Holdings Corp, [1974] CTC 391, 74 DTC 6321
Thereafter interest would be an even $5,000 per annum at 10% [1] *. The amount of $7,207.98 written off in 1968 had been set up as an asset and income tax paid on same in 1967 as it was not until 1968 that it was considered to be a bad debt. ...
FCTD
Henry E Dickson v. Her Majesty the Queen, [1974] CTC 753, [1974] DTC 6653
In cross-examination, he said that to him this site represented “... a possible opportunity for a modest-sized site”. ...
FCTD
Makoi Holdings LTD v. Minister of National Revenue, [1973] CTC 747, 73 DTC 5567
In Sutton Lumber & Trading Co, Ltd v MNR, [1953] 2 S.C.R. 77; [1953] CTC 237; 53 DTC 1158 Locke, J said at page 83 [244, 1161]: The question to be decided is not as to what business or trade the company might have carried on under its memorandum, but rather what was in truth the business it did engage in.... ...
FCTD
Minister of National Revenue v. Fritz Werner LTD, [1972] CTC 274, 72 DTC 6239
The only case which I have been able to find in which this section was discussed at all was in the Tax Appeal Board judgment in the case of Renown Steel & Services Limited v MNR, [1969] Tax ABC 678, which held that since subsection 39(6) is an exempting provision it must be strictly construed and as on the facts of the case the controller held the shares as a guarantor and not as a maker of a loan, he did not come within the provisions of subparagraph 39(6)(b)(i) so that the companies were held to be associated. ...
FCTD
Montreal Trust Company, Executor Under the Last Will and Codicil of John Stewart Donald Tory v. Minister of National Revenue, [1971] CTC 488, 71 DTC 5271
N 0 witnesses were called by either party and no explanation was given as to the discrepancy of $13,350 between the amount of the accounts ■ collected by Mrs. ...