Search - 哈尔滨到北京 公里数

Results 781 - 790 of 869 for 哈尔滨到北京 公里数
EC decision

Eric Cerny v. Minister of National Revenue, [1954] CTC 40, 54 DTC 1025

In Phipson on Evidence, 9th edition, page 107, under the title Previous and Subsequent Existence of Facts’’, it is said: "" Continuance, (b) States of mind, persons, or things, at a given time may in some cases be proved by showing their previous or subsequent existence in the same state, there being a probability that certain conditions and relationships continue. ...
EC decision

Dupuis Freres Limited v. The Minister of Customs and Excise, [1917-27] CTC 326, [1920-1940] DTC 104

The mere existence of some feature which might in such respect make it resemble a bond or debenture is not sufficient to make this preferred share, which is an actual part of the authorized capital of the company, a bond or debenture or anything like it, and thereby transform it into ‘‘ borrowed capital’’ for the purpose of assessment. ...
EC decision

The Horse Co-Operative Marketing Association, Limited v. Minister of National Revenue, [1956] CTC 115, 56 DTC 1064, [1956] CTC 114

And Organization Bylaw 14 provided for quotas for delivery as follows: 1 14. ... On February 14, 1956, he applied for membership in the appellant and delivered a horse to it for which what was called a ‘‘ Purchase Voucher’’ was handed to him. ... Koehmstedt delivered two horses to the appellant and received a similar ‘‘ Purchase Voucher’’. ...
EC decision

Louis Jarry v. I Minister of National Revenue, [1961] CTC 402, 61 DTC 1239

Brien a témoigné à ce sujet comme suit: Nous avions acheté tout ce que nous pouvions, tout ce que nous avons pu acheter dans les limites de Ville St-Martin, en bordure du boulevard Labelle, c’est ce qu’il y avait de disponible. ... M.N.R., [1960] S.C.R. 902, à la page 907; [1960] C.T.C. 384, à la page 389 s’appliquent à la présente cause; Je cite: “... ... C.R. 363 à la page 370; [1959] C.T.C. 227 à la page 232, a dit: “... In my view, the utmost that can be said in favour of the appellant’s position is that these lots were acquired generally for the purposes of the partnership business, with an intention to turn them into an income-producing investment if that could be done in the way the partners desired, and otherwise to deal with them in the same way as other lands acquired in the same and other transactions were to be dealt with in the course of the partnership business.” ...
EC decision

Nathan Robins v. Minister of National Revenue, [1963] CTC 27, 63 DTC 1012

Smith, [1927] A.C. 193 at 197; [1917-27] C.T.C. 251: Moreover, it is natural that the intention was to tax on the same principle throughout the whole of Canada, rather than to make the existence of taxation depend on the varying and divergent laws of the particular provinces.’’ ... Robins and began to go over a lot of the information he had and as he said, ‘‘ We reviewed our transaction with this Mr. ... Kent & Turcotte, 18 S.C. 486; Fry v. O’Dell, 12 S.C. 263; Irvine v. ...
EC decision

Cumming v. MNR, 67 DTC 5312, [1967] CTC 462 (Ex Ct)

He had the authority for that principle not only in the words “wholly” and “exclusively” but in a statement in a judgment of this Court in Bentleys, Stokes & Lowless v. ... The case is thus not like that of the barrister travelling from his home to his professional chambers which, in Newsom v. Robertson was the base of his operation but resembles more closely that of the same barrister’s travelling between his chambers and the courts, the expense of which, had it involved expense, would, I apprehend, not have been regarded as personal or living expense and would, I also think, have been allowable as a deduction even under the stringent prohibition of the English statute. ...
EC decision

MNR v. Gault, 65 DTC 5157, [1965] CTC 261 (Ex Ct)

Gault did, essentially, subscribe and agree to anything, beyond an undertaking to collect, during a triennial period, March 21, 1960, to March 20, 1963, the commissions " issued or renewed for any clients of the late Herbert J. ...
EC decision

McCullagh Estate v. MNR, 59 DTC 1159, [1959] CTC 308 (Ex Ct)

It may, I think, be assumed from the use of the word interest’’ in Section 20 to describe the allowance thereby permitted, as well as from the nature of the situation in which the allowance may be made, that the purpose of such allowance is to compensate the payer for the loss of the opportunity he would otherwise have of using the money pending arrival of the time for payment of the duties. ...
EC decision

Rossmor Auto Supply Ltd. v. MNR, 62 DTC 1080, [1962] CTC 123 (Ex. Ct.)

C.R. 77; [1947] C.T.C. 63, to consider the time when deductions could be made within the exception of Section 6(a) of the Income War Tax Act, R.S.C. 1927, c. 97, which reads: * *6. ...
EC decision

The Queen v. Bertrand Bolduc, [1961] CTC 265

& C. 217. But I can see no warrant whatever, even where the matter arises in the Province of Quebec, for invoking Article 1163 of the Code of Civil Procedure, upon which counsel for Mr. ...

Pages