Search - 报销 发票日期 消费日期不一致

I cannot, therefore, find — nor would I find on the evidence before me — that Mr. ... There is no need for a corporation to specifically acknowledge receipt of a resignation in order for it to take effect, but if it decides to do so, as will probably happen in most cases, the wording of the resignation will, as a general rule, prevail over the wording of the acknowledgement in case of conflict. / [7] The taxpayer’s appeal was allowed. ... Giglio owned 50 per cent of the shares of Patersil. 2 /?. v. Giglio, [1997] 2 C.T.C. 2608 (T.C.C.); order issued February 21, 1997. 3 (1988), 88 D.T.C. 1531 (T.C.C.) 4 Subsection 121(2) states that “a resignation of a director becomes effective at the time a written resignation is received by the corporation...” 5 Appellant’s counsel, Mr. ...

.), at page 1869: Generally speaking it requires extremely compelling evidence for one company — even a subsidiary — to be regarded as an agent for another (Denison Mines Ltd. v. ... Canadian Investment Fund (CIF) The CIF is intended to identify the dollar value of the pool of property that is considered to be used or held in connection with the Canadian business of the insurer. 4 4In the transcript of his evidence, from pages 106 to 109. 5 55 % management fee x GWLP receivable from GWL of $49,709,601 = $248,548. 6 The interest calculation on a demand note of $124,500,000 issued by GWLP to GWL in December 1988. ...

& Hamilton Ltd. et al. v. M.N.R., 33 Tax A.B.C. 63 419; D.T.C. 920 (T.A.B.). ... These principles were stressed by the Lord President (Clyde) in Collins & Sons Ltd. v. ... SHAREHOLDERS & BOARD OF DIRECTORS MEETING HELD IN LONDON, ENGLAND ON FEBRUARY 28, 1982 AT 11:00 A.M. ...

In Nelson Coke & Gas Co. v. Pellatt (1902), 4 O.L.R. 481 (C.A.), Maclennan, J.S., said at page 489: As applied to a fixed quantity of anything, or a fixed number of shares, the word "allotment" can mean nothing more than to give, to assign, to set apart, to appropriate. ... In the appeal at bar — and in most other cases as far as I can see — the allotment and issuance of shares are contemporaneous. ...

.: — This appeal is from an assessment for the appellant’s 1988 taxation year. ... In Maritime Telegraph & Telephone Co. v. R., (sub nom. Maritime Telegraph Telephone Co. v. ... Taylor & Son Ltd., [1900] 1 Ch. 577 it was held that the transport within the United Kingdom of patented articles was “making use” of them within the Patent, Designs and Trade Marks Act. ...

Havlik soon began to import the machinery through an agency of the Chinese government, China National Machinery & Equipment Import & Export Corporation ("China National”). ... Justice Heald of the Federal Court of Appeal agreed with that interpretation in Hillis & Hillis v. ...

That term is defined in subparagraph 129(4)(a)(ii) to include ”... income for the year from a source in Canada that is property....” ... The section 129 definition of such income excluded income from a source that is a property ”.. used or held by the corporation in the year in the course of carrying on a business...” ... Marsh & McLennan Ltd., [1983] C.T.C. 231, 83 D.T.C. 5180 (F.C.A.), namely, whether the money invested was employed and risked in the business. ...

The purchase price per unit shall be allocated between the common shares and the warrants comprising each unit at $100,000 and $80,000, respectively. 2.2 Payment of Subscription Price The subscriber encloses with this agreement a cheque in the amount of $360,000 drawn on the trust account of the subscriber’s solicitors, Woolley, Dale & Dingwall, and made payable to the Trustee. 2.3 Escrow The parties hereto acknowledge that the payment made pursuant to section 2.2, less the $160,000 loan provided in the loan agreement [4] and the legal fee of $10,000 provided for in section 8.1, shall be held in escrow by the trustee until the company has satisfied all conditions of subscription set out in Article VI. If such conditions have not been satisfied to the satisfaction of the subscriber and his counsel by the close of business (Calgary time) on January 16, 1987, the company shall forthwith direct the trustee to forward the subscription funds, less the $160,000 loan provided in the loan agreement, to Woolley, Dale & Dingwall. ... Disbursement of Funds: Upon execution of this agreement, the Trustee shall issue a cheque to your solicitors, Woolley, Dale & Dingwall, in trust, in the amount of $160,000. 9. ...

Spackman stated that ”... there was a lot of time spent coming to grips with that issue and the details of who was entitled to what and getting everybody to agree on that". ... She pointed to work done to reduce taxes on capital gains deemed to have been realized on death and submitted that the ability of the trust to earn income ”... was largely dependent on Mr. ... Such fees, she said, ”... did not bring anything into existence." She relied on the decision of the Supreme Court of Canada in Premium Iron Ores Ltd. v. ...

Its bookkeeping was done in Toronto and Coopers & Lybrand's Toronto office managed its audit. ... This is reflected in a letter (Exhibit R-3) dated October 23,1981 in which Quinton, the secretary-treasurer of the appellant, reported a transaction to its accountants, Coopers & Lybrand (Exhibit R-3) in the following words: Late in 1980 it became clear that the market would not support both Simon- Carves Inc. and Allen & Garcia and it was decided to close down the former. ...