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SCC
Stewart v. Canada, 2002 DTC 6969, 2002 SCC 46, [2002] 2 SCR 645
Canada Neutral citation: 2002 SCC 46. File No.: 27860. 2001: December 12; 2002: May 23. ... Income Tax Act , S.C. 1970‑71‑72, c. 63 [now R.S.C. 1985, c. 1 (5th Supp .)], ss. 3 (a), 9(1) , (2) , 13 , 18(1) (a), (h) [rep. ... or a reasonable amount in respect thereof, whichever is the lesser; 248. (1) In this Act, ... ...
SCC
The Queen v. Golden et al., 86 DTC 6138, [1986] 1 CTC 274, [1986] 1 SCR 209
., [1986] 1 S.C.R. 209 Her Majesty The Queen Appellant; and George Golden, Eleanor Golden, John McGuckin and Leemar Holdings Ltd. Respondents. File Nos.: 17708, 17709, 17710, 17711. 1985: May 2; 1986: February 28. ... Appeal dismissed. Solicitor for the appellant: Roger Tassé, Ottawa. ...
SCC
Schmidt v. Air Products Canada Ltd., [1994] 2 SCR 611
Pension Plans Appellants v. ... Westley Respondents Indexed as: Schmidt v. Air Products Canada Ltd. ... The crux of the debate is Article V of the 1959 Trust Agreement: ARTICLE V MODIFICATION AND TERMINATION 1. ...
SCC
Canada (Attorney General) v. British Columbia Investment Management Corp., 2019 SCC 63, [2019] 4 SCR 559
., 2019 SCC 63, [2019] 4 S.C.R. 559 SUPREME COURT OF CANADA Citation: Canada (Attorney General) v. ... III. Section 125 of the Constitution Act, 1867 A. ... Definitions 123 (1) In section 121, this Part and Schedules V to X, ... ...
SCC
Falconbridge Nickel Mines Ltd. v. Minister of National Revenue, [1966] SCR 110
GULLBRIDGE There are four items of expenditure relating to these agreements: Decision in Departmental Exchequer Item Period of Expenditure Decision Court I. $ 10,512.05 Prior to November 14, 1950, date of incorporation of Gullbridge Disallowed Allowed II. $ 4,953.73 From November 14, 1950, to December 31, 1950 Disallowed Allowed III. $247,243.88 1951 Disallowed Disallowed IV. $ 56,047.26 1952 Disallowed Disallowed The Minister appeals the allowance of the first two items and Falconbridge appeals the disallowance of the second [Page 115] two. ... There are four items of expenditure relating to these agreements: RAMBRIDGE Decision in Departmental Exchequer Item Period of Expenditure Decision Court V. $20,435.41 1950 Disallowed Allowed VI. $15,123.57 From January 1, 1951 to February 16, 1951, date of execution of Rambridge Agreement Disallowed Allowed VII. $13,765.73 From February 1, 1951 to December 31, 1951 VIII. $13,677.6 1952 The learned trial judge in his reasons for judgment in dealing with items V and VI adopted the same reasoning as he did in dealing with items I and II. ... Particulars of the items are as follows: JAWTAM Decision in Departmental Exchequer Item Period of Expenditure Decision Court IX. $6,991.89 Until October 16, 1952 X. $6, 221.00 October 17, 1952 to the end of the year. ...
SCC
Capital Trust Corpn. Ltd. v. The Minister of National Revenue, [1937] SCR 192
The words are, Whereas * * * by codicil * * * I appointed * * * additional executors * * * Now I direct that my son * * * shall be paid Five hundred dollars a month in addition to any sum which the courts or other proper authorities may allow him in common with the other executors. ... Solicitors for the appellant: Coffey & McDermott. Solicitor for the respondent: W. ...
SCC
Resolute FP Canada Inc. v. Ontario (Attorney General), 2019 SCC 60, [2019] 4 SCR 394
Ontario (Attorney General), 2019 SCC 60, [2019] 4 S.C.R. 394 SUPREME COURT OF CANADA Citation: R. v. ... Respondents And Between: Weyerhaeuser Company Limited Appellant and Her Majesty The Queen as represented by the Ministry of the Attorney General Respondent - and- Attorney General of British Columbia Intervener Coram: Abella, Moldaver, Karakatsanis, Côté, Brown, Rowe and Martin JJ. ... (Rowe J. concurring) Note: This document is subject to editorial revision before its reproduction in final form in the Canada Supreme Court Reports. ...
SCC
Hickman Motors Ltd. v. Canada, 97 DTC 5363, [1997] 2 S.C.R. 336, [1998] 1 CTC 213
Canada, [1997] 2 S.C.R. 336 Hickman Motors Limited Appellant v. ... [Emphasis added.] 31 The cost amount is defined in s. 248(1): 248. (1)... ... John’s. Solicitor for the respondent: The Attorney General of Canada, Ottawa. ...
SCC
143471 Canada Inc. v. Quebec (Attorney General); Tabah v. Quebec (Attorney General), [1994] 2 SCR 339
Cases Cited By Cory J. Applied: Manitoba (Attorney General) v. ... C-46 . Meals and Hotels Tax Act, R.S.Q., c. T‑3. ... R. For these reasons: Dismisses the appeal with costs. ([1992] R.D.F.Q. 44, at p. 45.) ...
SCC
New Brunswick (Human Rights Commission) v. Potash Corporation of Saskatchewan Inc., 2008 SCC 45, [2008] 2 SCR 604
., 2008 SCC 45, [2008] 2 S.C.R. 604 SUPREME COURT OF CANADA Citation: New Brunswick (Human Rights Commission) v. ... H.19, ss. 24(1) (b), 25(2), (2.1). Income Tax Act , R.S.C. 1985, c. 1 (5th Supp .). ... Authors Cited Black’s Law Dictionary, 8th ed. St. Paul, Minn.: Thomson/West, 2004, “ bona fide ”. ...