Search - 德国民法典第1993条

He referred the assessments back to the Minister for reconsideration, on the assumption that the only advances included in the appellant’s capital under paragraph 181.2(3)(c) are the following:   1990 taxation year:            $73,781,000; 1991 taxation year:            $66,463,000; 1992 taxation year:          $207,820,000; 1993 taxation year:          $224,301,347; 1994 taxation year:          $423,237,117; 1995 taxation year:          $477,658,576; 1996 taxation year:          $250,700,000; 1997 taxation year:          $249,400,000; 1998 taxation year:          $332,100,000; 1999 taxation year:       $1,246,100,000; 2000 taxation year:       $1,482,400,000; and 2001 taxation year:       $1,304,100,000 ...

Devor (1993), 60 F.T.R. 321 (C.A.); Water’s Edge Village Estates (Phase II) Ltd. v. ...

., p. 44. 19      Ibid. p. 55. 20      Ibid. p. 64. 21      Ibid. p. 68. 22      (1994) 174 N.R. 28 at pp. 31-32. 23      [1998] 1 S.C.R. 982 at 1004. 24      [1997] 2 S.C.R. 890. 25      [1993] 2 S.C.R. 230 at 263. 26      Ibid., para 82. 27      1996 Office Consolidation of the Employment Insurance Act and Other Related Legislation at pp. 1a-2a. 28      R. ...

The Queen (1994), 1 C.T.C. 182, [1993] F.C.J. No. 1190 (Q.L.) (FCA), at para. 4) ...

Canada, 93 D.T.C. 405, [1993] 1 C.T.C. 2294) which concluded that a cash dividend is a transfer of property without consideration for purposes of section 160. [114]   According to the reasons of the Tax Court in Algoa Trust, a “shareholder gives consideration for the shares and not for what the shares may bring. … When the shareholder receives a dividend it is not as a result of any consideration he or she gave the corporation and which the corporation is obliged to pay for investing …” (D.T.C. at p. 411). ...

., [1993] 2 S.C.R. 53 (Kourtessis); see also Charkaoui at para. 136; Beer v. ...

In the example discussed above, the person paying for the $1.00 of points would be entitled to claim an NITC of $0.13. [12] Crucial to this appeal is the fact that subsection 181(5) only applies where the person redeeming the coupon does so in the course of its commercial activity: Canada, Department of Finance, Technical Notes re s. 181(5), (February 1993). ...

LIST OF DONATIONS Year ended February 28, 1993 College Rabinique de Montreal                                                54 000 $ Year ended February 28, 1994 College Rabinique de Montreal                                                212 000 Year ended February 28, 1995 College Rabinique de Montreal                                                128 000 Year ended February 28, 1996 College Rabinique de Montreal                                                200 000 Yeshiva Oir Hochaim                                                               100 000 Year ended February 28, 1998 College Rabbinique                                                  50 000                                                     * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * *                                                                    LES PLASTIQUES ALGAR (Canada) Ltée                                                                                    LIST OF DONATIONS Year ended May 31, 1994 College Rabbinical de Montreal                                               86 000 $ Year ended May 31, 1995 College Rabinique de Montreal                                                72 000 College Rabinique de Montreal                                                18 000 Year ended May 31, 1996 College Rabbinique de Mtl                                                      36 000 Year ended May 31, 1997 College Rabbinique de Mtl                                                      100 000 Year ended May 31, 1998 College Rabbinique de Mtl                                                      50 000                                                    * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * *                                                                 SNAPSHOT THEATRICAL PRODUCTIONS                                                                                    LIST OF DONATIONS Year ended December 31, 1994 College Rabbinique de Montreal                                              36 000 $ [15]            Therefore, in October 1999, in the context of that criminal investigation, the CCRA began an investigation of the appellants. ...

Young, [1993] 4 S.C.R. 3 at 134, 108 D.L.R. (4th) 193). [183] In assessing Heiltsuk Horizon’s impugned conduct, only its conduct in this Court is relevant; in other words, Atlantic’s contentions regarding Heiltsuk Horizon’s conduct before the Tribunal are irrelevant (see Canada (Attorney General) v. ...