Search - 报销 发票日期 消费日期不一致

. — ON APPEAL FROM THE FEDERAL COURT OF APPEAL Constitutional law — Labour relations — Jurisdic­tion of the Canada Labour Relations Board — Absence of evidence on the constitutional facts — British North America Act, ss. 91, 92(10)(a) — Canada Labour Code, R.S.C. c. ... Solicitors for the appellant: Ogilvy, Montgom­ery, Renault, Clarke, Kirkpatrick, Hannon & Howard, Montreal. ...

The " " interest ‘ ‘ in property that is transmitted results from that right and becomes, therefore, an equitable interest, subject to the rules which underlie equitable administration. ... This view of the nature of transmission seems to underlie the statement of Dicey, 5th Ed. at page 336 where he says: ‘‘There can be no succession to property without administration. ‘ ‘ The case of Partingdon v. ... Steed made in California on February 4th, 1941, he bequeathed " " all my property of whatsoever kind and wheresoever situated’’ until James Kenneth Raeburn, his wife’s nephew, and by the will of Mr. ...

Solicitors for the defendant, appellant: Milne, Carmichael, Corbould & Todd, New Westminster. Solicitors for the plaintiff, respondent: Linley, Duigan & Wattie, Clearbrook ...   [1] (1978), 93 D.L.R. (3d) 464. [2] 76 DTC 6258. [3] 75 DTC 5263. [4] 74 DTC 6210. [5] [1924] S.C.R. 605. [6] [1966] S.C.R. 532. [7] [1956] A.C. 185. [8] [1963] 2 All E.R. 658. [9] [1968] S.C.R. 42. [10] [1979] 2 S.C.R. 756. [11] [1979] 1 F.C. 768. ...

The operative words in the premises are: The Lessor … doth hereby grant and lease … all the petroleum and natural gas … within, upon or under the lands … together with the exclusive right and privilege to explore, drill for, win, take, remove, store and dispose of, the leased substances and … to drill wells, lay pipe lines, and build and install such tanks, stations, structures and roadways as may be necessary …. ... Berkheiser, appellant: MacPherson, Leslie & Tyerman, Regina. Solicitors for the defendant Glaister, respondent: McIlraith & McIlraith, Ottawa. ... & N. 817, 156 E.R. 430. ...

While sec. 6(b) of the Act provides that in computing the amount of the profits or gains to be assessed a deduction is not to be allowed in respect of any depreciation, depletion or obsolescence, * " except as otherwise provided in this Act, ‘ ‘ sec. 5 had provided that "‘Income’’ as hereinbefore defined shall for the purposes of this Act be subject to the following exemptions and deductions:— (a) Such reasonable amount as the Minister, in his discretion, may allow for depreciation,... ... The appellant was entitled to an exemption or deduction in ‘“such reasonable amount as the Minister, in his discretion, may allow for depreciation. ‘ ‘ That involved, in my opinion, an administrative duty of a quasi-judicial character—a discretion to be exercised on proper legal principles. ... Ryder, [1907] A.C. 420, at 423, 424, said that the justices there were acting " " administratively, for they are exercising a discretion which may depend upon considerations of policy and practical good sense—and they must, of course, act honestly. ...

. $ 8,725.98 Par value of 2,000 Class B shares......................................................................... $ 2,000.00   $10,725.98 In accordance with the letters patent, the remaining net assets were distributed to the Class A shareholders, Mrs.  ... In the course of his reasons the learned President said: … No attack has been made on the bona fide of the arrangements. ... Solicitors for the appellants: Beament, Fyfe, Ault, Hutton & Wilson, Ottawa. ...

The relevant provisions of s. 2(1) of the Act read as follows: (cc) 'pharmaceuticals' means any material, substance, mixture, compound or preparation, of whatever composition or in whatever form, sold or represented for use in the diagnosis, treatment, mitigation or prevention of a disease, disorder, abnormal physical state, or the symptoms thereof, in man or animal, or for restoring, correcting or modifying organic functions in man or animal; … In the course of his reasons for judgment, Mr. ... Later in his judgment, the learned judge explained what he found to be the mandatory condition of the tax exemption in Schedule III in the following terms The determining, decisive, factor does not consist in the quantity of vitamins contained in, or calories excluded from, an edible substance; it is set and prescribed by the interpretative authority of s. 2(1) (cc) decreeing that: must be considered 'pharmaceuticals', unmentioned in Schedule III, 'any material, substance, mixture, compound or preparation, of whatever composition or in whatever form, sold or represented for use in the … treatment, mitigation or prevention of a … disorder (or) abnormal physical state … in man'. ...

The rent to the extent of $55,500 was paid quarterly to the trust company which disbursed the interest payable to the bondholders; but that portion repre- senting interest on the bonds in the " " sinking fund ’ in turn was used to redeem or buy in further bonds. ... " " Then it is said, if not a statement against interest, the letter is admissible as a memorandum made in the course of business and in the discharge of a duty to Barker’s principals. ... It was a " " payment on account of capital” and therefore not deductible under the provisions of section 6(1) (b) of the Income War Tax Act. ...

Section 3(1) (b) provides broadly that ‘‘annual pay- ments’’ are to be deemed to be income except as the Act otherwise provides: but the Act is designed primarily to tax ‘ income ‘ ‘ and the exclusion of the receipt of capital generally is basic. ... Commissioners of Inland Revenue, [1920] 1 K.B. 711, a case of a contract providing for the payment of a ‘‘royalty’’ on the sale of certain inventions, said at p. 714: " " It has been urged by Mr. ... & N. 769. Or a man may sell his property for an annuity. In that case the Income Tax Act applies. ...

That expression means that portion of the company’s profits in excess of the " 4 standard profits’’. ... From the courteous reception we received we did not think it right to ask them how they were dealing with it. ‘ ‘ The duty of the Minister was to have the standard profits computed under the appropriate subsection of section 5. ... There was no question in that case of succession duties; but the notes of the present Chief Justice of Canada (Rinfret, J., as he then was) contain a lucid and helpful commentary on articles 981(a) to 981 (n) of the Civil Code, which are found under the caption " " Of Trusts ‘ ‘ and which obviously apply to all the Deeds concerned in the present case. ...