Search - 报销 发票日期 消费日期不一致

The only regulation to which we were referred is regulation 19 which reads in part as follows: 19. (1) The value of every annuity, term of years, life estate, income, or other estate and of every interest in expectancy, shall be determined, (ii) if the succession depends on life contingencies, on the basis of interest as aforesaid, together with the standard of mortality as defined in Table II below … [Page 605] In my opinion, the terms of this regulation are thus expressly limited, as is s. 34 itself, to the valuation of the interests mentioned which are included in the succession, the duty in respect of which is being determined. ... His figure of $55,000, he said, was on the basis of return of the principal within 13 ½ years with interest at 4 per cent. ...

The relevant subsection of the Income Tax Act and Section 693 of the Criminal Code provide as follows: * 136. (4) An information or complaint under the provisions of the Criminal Code relating to summary convictions, in respect of an offence under this Act, may be laid or made on or before a day 5 years from the time when the matter of the information or complaint arose or within one year from the day on which evidence, sufficient in the opinion of the Minister to justify a prosecution for the offence, came to his knowledge, and the Minister’s certificate as to the day on which such evidence came to his knowledge is conclusive evidence thereof. 693. (1) Except where otherwise provided by law, this Part applies to proceedings as defined in this Part. (2) No proceedings shall be instituted more than six months after the time when the subject matter of the proceedings arose.” ... Phillips, [1891] 2 Q.B. 267 at page 271: “Now a repeal by implication is only effected when the provisions of a later enactment are so inconsistent with or repugnant to the provisions of an earlier one, that the two cannot stand together, in which case the maxim, ‘ Leges posterior es contrarias abrogant’ (2 Inst. 685) applies. ...

Dans la présente loi, l’expression: (a) fabricant ou producteur comprend,— (ii) toute personne, firme ou corporation qui possède, détient, réclame ou emploie un brevet, un droit de propriété, un droit de vente ou autre droit à des marchandises en cours de fabrication, soit par elle, en son nom, soit pour d’autres ou en son nom par d’autres, que cette personne, firme ou corporation vende, distribue, consigne ou autrement aliène les marchandises ou non,” “... des marchandises en cours de fabrication’’ should be taken as the equivalent of ‘‘goods (which are) being manufactured’’. ... The sales tax is imposed by Section 80 of the Excise Tax Act in the following words: “30.(1) There shall be imposed, levied and collected a consumption or sales tax of eight per cent on the sale price of all goods (a) produced or manufactured in Canada (i) payable, in any case other than a case mentioned in subparagraph (11), by the producer or manufacturer at the time when the goods are delivered to the purchaser or at the time when the property in the goods passes, whichever is the earlier,.... ” Although, in this section, the reference is to the tax being payable by the producer or manufacturer’’ rather than to the manufacturer or producer’’ in Section 2, the meaning of each phrase is the same. ...

., 9.1 percent per annum over a five-year term, because, according to the Minister, it was only the US$ — not the NZ$ — that were directly used in its business. ... The third element — that the borrowed money is used for the purpose of earning non-exempt income from a business or property — has likewise been met. ... That purchase price — calculated according to the exchange rate established in the Forward Exchange Contract — would constitute Shell’s cost base for the NZ$150 million. ...

Solicitors for the appellant: Patterson, Hobbs & Patterson. Solicitor for the respondent: C. ...

John Hudson & Co. Ltd., [1955] A.C. 696 at 712: ‘That means that each one of us has the task of deciding what the relevant words mean. ...

. —(1) Irrespective of any assessment of land under this Act, every person occupying or using land for the purpose of, or in connection with, any business mentioned or described in this section, shall be assessed for a sum to be called “business assessment” to be computed by reference to the assessed value of the land so occupied or used by him as follows: (a) … (b) Every person carrying on the business of a wholesale merchant, brewer, insurance company, loan company, trust company, express company carrying on business on or in connection with a railway or steam- [Page 62] boats or other vessels, land company, loaning land corporation, bank, banker or any other financial business for a sum equal to 75 per cent of the assessed value. ... Solicitors for the appellants: Feigman & Chernos, Toronto. Solicitors for the respondent: Cassels, Brock, Toronto.   ...

In Schedule 2 under the heading ‘‘ Capital Losses Sustained”, appears the following item—“1948 loss on Canadian Libbey-Owens Sheet Glass Company Limited shares, $114,510.25” and the net undistributed income was stated to be $79,439.07 on which the respondent paid 15% or $11,915.86. Subsection (8) of Section 95A provides: “ (8) The Minister shall, with all due dispatch, examine each election made under this section, assess the tax payable and send a notice of assessment to the company.’’ ... Commissioner of Internal Revenue (1928), 28 F (2d) 803, where Judge Learned Hand, at p. 807, states the established rule: ‘“ However, while the security remains in esse and its value may fluctuate, it is well settled that only by a sale can gain or loss be established, Eisner v. ...

Ce pourvoi présente une facette de la recherche par les contribuables de ce que le juge Bernier a appelé <<... la façon de se pourvoir contre l’usage abusif de ces dispositions exorbitantes mais d’intérêt public, ou du pouvoir de perquisition et de saisie exercé en vertu d’une autorisation...». ... S’appuyant notamment sur un arrêt de la Cour d’appel de l’Ontario in re MNR v Paroian, Courey, Cohen & Houston, [1980] CTC 131; 80 DTC 6077 et sur un arrêt de la Cour d’appel de l’Alberta Royal Craft Products Ltd et al v MNR, [1980] CTC 97; 80 DTC 6143, le juge Dugas conclut: En somme, l’autorisation d’entrée et de perquisition appartient à une procédure d’investigation et non a une procédure d’accusation, ce qui devrait éliminer le besoin de nommer l’infraction reprochée. ... They were identified in the authorization in the present case — “for documents, books, records, papers or things pertaining or relating to Colla- vino Brothers Construction Company Limited that may afford evidence...” ...

Rayner & Keeler Ltd. (No. 2), [1967] 1 A.C. 853; Duchess of Kingston’s Case (1776), 20 St.  ... Transworld’s balance sheet as of January 31, 1969 shows $34,612.33 as due from the appellant, with a note that “[it] [Page 264] represents a forced debit balance by the Vancouver District Taxation Office, by it escrowing cash on sale of [appellant’s] house …”. ...   [1] [1969] C.T.C. 624. [2] [1964] P. 181. [3] (1921), 29 C.L.R. 537. [4] [1967] 1 A.C. 853. [5] (1776), 20 St.  ...