Search - 报销 发票日期 消费日期不一致

Evidence of transactions of the sale and purchase of real estate by an appellant after the years under review in an appeal is admissible: Os/er Hammond & Nanton Ltd. v. ...

McHugh to have available, under his control, the larger, more comfortable, better equipped and probably safer aircraft — "Bonanza", and I am sure he intended to and hoped to find some business use for it, perhaps even some regular business use for it. ...

The proper approach is also described in Dreidger, Construction of Statutes, 2nd edition, at page 14 as follows: In the decisions the word shall has been divided into two categories — mandatory and directory. ...

R. 282. 2 [1960] S.C.R. 391; [1960] C.T.C. 69; 60 D.T.C. 1047. 3 [1960] C.T.C. at page 76 (60 D.T.C. 1050). 4 Idem. 5 59 D.T.C. 1001. 6 Subsection 248(1) defines "property" to mean: "... property of any kind whatever whether real or personal or corporeal or incorporeal and, without restricting the generality of the foregoing, includes a) a right of any kind whatever, a share or a chose in action, b) unless a contrary intention is evident, money.... ...

& W. 171; Rex v. Lovitt, (1912) A.C. 212] is that where a corporation has more than one residence and the payment of a simple contract debt owed by it has been localized either by the course of business between the parties or by the express terms of the contract, the situs of such debt is in the country where the payment of it has thus been localized. ...

Applying this reasoning to the facts of the instant case, it would seem that the transfer of property to the appellant was a transfer made “ virtue of” the interim relief order within the meaning of subsection 160(4) of the Act, up to the amount of the arrears owed the appellant by Mr. ...

., [1961] CR 85 at 98 where he said that these words "have the same meaning as ‘with all due diligence’ or ‘within a reasonable time' ”. ...

These provisions are incorporated as part of this Memorandum of Agreement as Appendix A — Employee Assistance Agreement, attached to this document. ...

No order shall be made under subsection (1) (a) unless the application to extend the time for objecting or appealing is made within one year after the expiration of the time otherwise limited by this Act for objecting to or appealing from the assessment in respect of which the application is made; The present case must, at the outset, be distinguished from the line of cases where the notice of assessment was sent addressed to the taxpayer / elsewhere than at his actual mailing address. ...

.: — These appeals are in respect of the appellant's 1980, 1981 and 1982 taxation years and raised two issues. ...