Search - 报销 发票日期 消费日期不一致

" ‘(Sgd) W: W. CLARKE, (Sed) B. C. PROWSE, City Clerk. Mayor.’ ”’ “6. ... " " "(5) Is the by-law ultra vires. the statute in professing to tax an isolated transaction? ‘?’’ The judges in the Supreme Court of Prince Edward Island were unanimous in holding that the tax in dispute was ‘ 4 indirect taxation/ ‘ and we agree with their conclusion on this point. ...

Both appellants manufactured rectangular tanks, the typical size of which is 8 ′ 2¼ ″ x 3 ′ 6 ″ x 5 ′ 7 ″ of poured concrete reinforced with steel reinforcing rods. ...   [1] [1977] 2 F.C. 542. [2] [1972] S.C.R. 101. [3] [1949] 1 K.B. 385. [4] [1953] O.R. 800. ...

The preamble of the Act states in part as follows: Whereas * * * it is necessary to provide means whereby compromises or rearrangements may be effected of debts of farmers who are unable to pay. ... Now, section 16, subsections 1 and 5, provide: The court shall, before approving the proposal, hear a report of the trustee as to the terms (thereof, and as to the conduct of the debtor, and any objections; which may be made by or on behalf of any creditor. * * * 5. ... Solicitors for the respondent: Balfour, Hoffman & Balfour. [1] [1940] 1 W.W.R. 657; [1940] 2 D.L.R. 499. [2] [1940] 1 W.W.H. 204; [1940] 1 D.L.R. 712. [3] (1920) 60 Can. ...

Yours truly,                                                                                                   “D. ... The Requirement mentioned in the Writ of Summons herein does not relate in any way to the administration or enforcement of the Income Tax Act as respects the liability for tax of the plaintiff itself. * * * 11. ... Solicitors for the plaintiff, appellant: Blake, Cassels & Graydon, Toronto. ...

For instance, the following is to be found in subs. 3(e) of s. 11 of the Income Tax Act: … there may be deducted … an amount equal to the lesser of (a) … (b) the amount determined under paragraph (a) less the amount, if any … It must now be observed that s. 702 (1) of the regulations in force at the material time defines to a certain extent the mining taxes that may be deducted in computing income. ... Spruce Falls Power & Paper Co. Ltd. [5] on which both parties [Page 530] have relied. ... Solicitors for the appellant: Fasken & Calvin, Toronto. Solicitor for the respondent: D.S. ...

In the amendments made in 1930, 1932, and 1940, what is dealt with is an ‘‘annuity contract entered into ‘ ‘ prior to certain dates. ... Assuming, then, that it was an annuity contract, a point which I do not find it necessary to decide, the circumstances of insurance and the other differentiating features mentioned were ample grounds, I should say, upon which the Minister could rule that the contract was not " ‘ like ‘ ‘ a government annuity contract. ...

Respondent/Appellant on cross-appeal     Coram:   McLachlin C.J. and Deschamps, Abella, Rothstein, Cromwell, Moldaver and Karakatsanis JJ.   ... (McLachlin C.J. and Deschamps, Abella, Cromwell, Moldaver and Karakatsanis JJ. concurring)         Canada v. ... (Section 69(2)   of the Act   was repealed in 1998 (S.C. 1998, c. 19, s. 107) and has been replaced by s. 247(2)   of the Act   (ad. idem, s. 238  )).  ...

Secondly, the respondent Diane Teno is entitled to the following sums: (1) For future care:     To provide a fund of $21,000 per annum for 57 years, calculated at discount rate of 7 per cent   $ 294,387   To provide an additional sum of $6,000 per annum commencing in 1984 (when she attains the age of 19 years) and continuing for the balance of her life   $   54,735   (This sum will have generated a fund of $82,708 by 1984) ...   (2) Loss of future income:   $   54,272   Fixed at $6,000 per year for 45 years commencing in 1984 when this sum at a discount rate of 7 per cent will have accumulated a fund of $82,008.     Thirdly, non-pecuniary damages   $ 100,000   Fourthly, management fee   $   35,000                                                                              TOTAL damages of Diane Teno   $ 538,394                                                                                                            rounded out at   $ 540,000 The judgments in the amounts aforesaid should be payable in full by all four of the defendants, Wallace Arnold and Brian Arnold, J.B. ...

In paragraph 6 of its petition, the respondent alleges that it was "called upon and forced to pay " the tax. ... Dorion, C.J. said, at the bottom of page 304: * * * And it has repeatedly been held that a payment made under such circumstances is not a voluntary payment and did not require that the party making it should pay, under protest, to enable him to recover back what has been illegally claimed from him. ... Beaver Lamb & Shearling Co. Ltd. 2 3 In that case, the payments of the moneys claimed were found to have been made long after and not consequential to the alleged duress, but under a mistake of law. ...

It is urged by him that the conviction and warrant do not comply with the statutes in regard to " costs of conveying to gaol " or costs of " commitment. ... I think the word " penalties " means the fine and the imprisonment and does not include the costs. ... The [Page 61] words " not less than " in the section apply to the " fine " only; and the " fine " does not comprise " the costs. ...