Search - 报销 发票日期 消费日期不一致

And that is what, in my opinion, the testator has done. ’ ’ On a cité également la cause de Curran v. ... Dans ce jugement, à la page 305, M. le juge Rinfret dit: " " Il est évident que les fiduciaires sont tout autre chose que des dépositaires ou des administrateurs ordinaires. ... L’article 3 dit en effet: " " Tout bien mobilier ou immobilier, dont la propriété, l’usufruit ou la jouissance est transmis par décès en ligne, etc., etc., etc. ...

Section 56(l)(a)(ii) — which provides for the taxability of retiring allowances — is found in subdivision d of Division B of Part I, entitled “Other Sources of Income”. ... And this was calculated — and I use “calculated” in the very broad sense — based on, amongst other things, the loss of stock option and the lost income? ... Income tax — Federal — Judgments and orders — Suspension of order- Serious In an earlier judgment, the court quashed requirements to pay issued by the Minister. ...

Smelting & Refining Co. Ltd., [1954] S.C.R. 55; [1954] C.T.C. 28; Evans v. ... This case may be contrasted with the earlier decision of the Privy Council in Ward & Company, Limited v. ... Meade- King Robinson & Co. Ltd. (1938), 22 Tax Cas. 97, at p. 105. ...

., 1924, ¢. 254) are sees. 2 and 4. Sec. 2 defines ^income” as including " 1... all. ».. profits arising... from real and personal property, or from money... invested,... or from any venture, business, —... of any kind whatsoever.” ... Meltzer says she didn + know ‘whether in the municipal assessment roll the property was assessed to the company or to the individuals. ...

By supplementary letters patent dated November 10, 1966, the appellant’s name was changed to ‘‘ Lea- Don Canada Limited’’. ... The appellant rested its case on the proposition that the parent company was a taxpayer within the meaning of the Income Tax Act, basing its argument: (1) on the contention that by virtue of the definition in Section 139(1) (av), ‘* ‘taxpayer’ includes any person whether or not liable to pay tax’’ and the deduction on account of depreciable property being from income, not from taxable income, is “applicable” to those whose income is not taxable; and (2) on the narrower basis that the tax withheld on the rent of the aircraft due to the parent company and remitted to the respondent under Part III of the Income Tax Act qualified the appellant as a taxpayer. ...

Solicitors for the respondent: Crockett, Hattersley, Ketchum & Niziol, Edmonton.   ...

The Merino sheep is placed in the ‘‘Fine-wool type’’, while the only breeds placed in the “Fur type” are Karakul and Romanov, the former including ‘‘ persian lamb ’ While the regulations to be mentioned have an object different from that of the Excise Tax Act, it is of some assistance in deciding the meaning commonly attributed to the words ‘‘fur’’ or “fur-bearing” to observe that in the regulations made by P.C. 2336 (1951) fur-bearing and wool-bearing animals are contrasted with each other. ...

., [1953] 1 S.C.R. 3 at p. 6; [1952] C.T.C. 334 at p. 337 as follows: ‘* ‘It is quite. a well settled principle in dealing with questions of income tax that where the owner of an ordinary investment chooses to realize it, and obtains a greater price for it than he originally acquires it at, the enhanced price is not profit in the sense of Schedule D of the Income Tax Act of 1842 assessable to income tax. But it is equally well established that enhanced values obtained from realization or conversion of securities may be so assessable where what is done is not merely a realization or change of investment, but an act done in what is truly the carrying on, or carrying out, of a business.’ ”’ In Cooper v. ...

The Merino sheep is placed in the ‘‘Fine-wool type’’, while the only breeds placed in the “Fur type” are Karakul and Romanov, the former including ‘‘ persian lamb ’ While the regulations to be mentioned have an object different from that of the Excise Tax Act, it is of some assistance in deciding the meaning commonly attributed to the words ‘‘fur’’ or “fur-bearing” to observe that in the regulations made by P.C. 2336 (1951) fur-bearing and wool-bearing animals are contrasted with each other. ...

In 1931 by c. 54, "‘net premiums’’ was defined by s. 13(1) (d) as follows: ‘‘ " Net premiums’ means the gross premiums received less the rebates, return premiums and premiums paid for reinsurance to companies to which sections fourteen and fifteen of this Act apply.” ...