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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 ”.   ...

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