Search - 德国民法典第1993条

., Equity, Fiduciaries and Trusts 1993. Scarborough, Ont.: Carswell, 1993, 59.   ... Waters, ed., Equity, Fiduciaries and Trusts 1993 (1993), 59, at pp. 65-66.  ... On May 10, 1993, the Society applied to the Minister of National Revenue (the “Minister”) for this designation, as required by s. 248(1)   of the ITA  .  ...

Tax Court of Canada (Bowman J.) (1993), 94 D.T.C. 1112 (T.C.C.) 7 Bowman J. began by stating at p. 1115 that the “accounting treatment does not affect the determination whether the receipt was on revenue or capital account. ... R., [1993] 4 S.C.R. 695 (S.C.C.), he found at p. 1117 that “G.A.A.P. is not relevant in determining whether a receipt or expense is on revenue or capital account... ... Minister of National Revenue (1993), 93 D.T.C. 1266 (T.C.C.), reaffirms this proposition. ...

Federal Court-Trial Division (1993), 71 F.T.R. 30 (Fed. T.D.) 6 Simpson J. began by reviewing the decision in Cummings v. ...

Workers' Compensation Amendment Act, 1993, S.S. 1993, c. 63, s. 40. ... Toronto: Carswell, 1993. Judge, John A. M. and Margaret E. Grottenthaler. ... -- A Reply to Roman and Sweatman" (1993), 72 Can. Bar Rev.  44.       ...

Personal Property Security Act, S.N.B. 1993, c. P‑7.1, ss. 1 “security interest”, 3(1), 41.   ... Personal Property Security Act, 1993, S.S. 1993, c. P‑6.2, s. 3(1).   ... Montréal:  Barreau du Québec, 1993.   Ciotola, Pierre, et Antoine Leduc.  ...

Reference re Quebec Sales Tax, [1994] 2 S.C.R. 715 Reference re Quebec Sales Tax, [1994] 2 S.C.R. 715   IN THE MATTER OF Section 53 of the Supreme Court Act  ;   AND IN THE MATTER OF the questions referred by the Governor in Council concerning the authority of the Legislature of Quebec or of the Legislature of a Province to enact legislation imposing a tax similar to the goods and services tax imposed by Part IX of the Excise Tax Act  , by Order in Council P.C. 1993‑1740 dated the 26th day of August 1993;   and   The Attorney General of Canada and the Attorney General of Quebec                                                        Interveners   and   Wilfrid Lefebvre, Q.C.                                                                        ... Coquitlam (District), [1993] 4 S.C.R. 371; Brewers and Maltsters' Association v. ... Coquitlam (District), [1993] 4 S.C.R. 371.                      The application of Mill's distinction during the last century allows us to predict the constitutional fate of some taxes with a measure of confidence.  ...

Montreal (City), [1993] R.J.Q. 1051, 54 Q.A.C. 210; rev’d [1994] 3 S.C.R. 29, 63 Q.A.C. 191, decided concurrently herewith. ... On March 19, 1993 the Quebec Court of Appeal ((1993), 54 Q.A.C. 223) allowed the appeal of the respondents the Communauté urbaine de Québec and the City of Québec and restored the BREF’s decision: hence the present appeal. ...

APPEAL  from a judgment of the Saskatchewan Court of Appeal (1993) 105 Sask. R. 211, 32 W.A.C. 211, 101 D.L.R. (4th) 238, [1993] 4 W.W.R. 337, 93 D.T.C. 5391, 1 C.T.C. 280, 14 C.R.R. (2d) 311, 8 C.L.R. (2d) 293, allowing an appeal from a judgment of MacPherson C.J.Q.B. (1991), 98 Sask. ...

The principal of NZ$150 million was to be returned to the foreign lenders on May 10, 1993. ... The Minister objected and issued formal reassessments for the 1992 and 1993 taxation years. ... The claimed capital gain for the 1993 taxation year was also reassessed as being on income account. ...

Between August 1992 and January 1993, STC contacted 38 prospective purchasers for its 99 percent interest in Partnership A.   11                                In January 1993, STC began negotiations with OSFC Holdings Ltd. ... On May 31, 1993, STC and OSFC agreed on the purchase and sale of the 99 percent interest in Partnership A.  ... Cook testified that he was familiar with real estate through his training.   19                                On July 5, 1993, OSFC and TFTI formed the SRMP Realty & Mortgage Partnership (“Partnership B”), to acquire and manage OSFC’s 99 percent interest in Partnership A.  ...