Search - 水晶光电 行业地位 发展趋势

Canadian Reynolds Metals Company Limited — Société Canadienne de [Indexed as: Canadian Reynolds Metals Co. v. ... Maden & Ireland Ltd., 38 T.C. 391, [1959] 3 All E.R. 356; Tank Truck Transport Ltd. v. ... These include cryolite (NA,AIF,), aluminium fluoride (AIF sodium carbonate (soda ash — NA,CO,) and calcium fluoride (fluorspar — CAF,). ...

.: — By an order of September 29, 1992, the Trial Division dismissed the appellant’s application under section 179 of the Income Tax Act R.S.C. 1952, c. 148, as amended by S.C. 1985, c. 45, to hold proceedings in camera. ...

. \ In brief these facts are as follows: in 1969 the respondent, represente by the Department of Public Works, expropriated the appellant's existing property for the purpose of building the Mirabel airport facilities. ...

Sometimes people get away with it but it just — an absolute requirement and particularly those people who are in business. ...

There are two completely separate operations here: the first involves payment by Piché, Charron & Associés Inc. by means of a cheque for $152,151.78 and acceptance by the appellant of the cheque in question. ...

.: — This is an application for judicial review of a decision of September 27, 1996 of the Chief Judge of the Tax Court of Canada in which he refused the request for an adjournment of the hearing of the applicants’ eight appeals which was to take place October 9, 1996. ...

The codicil which I have already mentioned replaced paragraphs (a) and (b) of article 8 of the will with the following provisions:.. » I name my wife the administrative and usufructuary trustee of all my property. ...

.: — By an order of September 29, 1992, the Trial Division dismissed the appellant’s application under section 179 of the Income Tax Act, R.S.C. 1952, c. 148, as amended by S.C. 1985, c. 45, to hold proceedings in camera. ...

Only in the $0 — $10,000 and $10- $20,000 ranges are the number of winners (90 and 279 respectively) greater than the number of losers (0 and 62). ... These are the figures: Income range Winners Winners Losers $20 — $30,000 42 105 $30- $40,000 2 71 $40 — $50,000 6 18 $50,000 + — 7 Overall, in 59 per cent of the cases the parents pay less tax on the maintenance payments than they would if there was no inclusion/deduction requirement ("winners"); 37 per cent of parents suffer a tax disadvantage under the present regime ("losers") and in four per cent of cases the result is neutral. ... Assuming, for argument's sake only, that this is a legitimate exercise, the results are not very much more favourable to the government's case: Income range Wi nners Losers $0-$10,000 90 $10-$20,000 305 38 $20 — $30,000 66 82 $30- $40,000 6 65 $40- $50,000 8 16 $50,000 + 1 6 Again the winners outnumber the losers only where the income of the custodial parent is in the two lowest ranges. ...

Ct. 1971) (1972); Proctor & Gamble Co. v. Commissioner of Internal Revenue, 961 F.2d 1255 (U.S. 6th Cir. 1992); and Tower Loan of Mississippi, Inc. v. ... Shaw, Insurance Broking and Agency: The Law and the Practice (London: Witherby & Co. ... Ct. 1971), at p. 403; Proctor & Gamble Co. v. Commissioner of Internal Revenue, 961 F.2d 1255 (U.S. 6th Cir. 1992); Tower Loan of Mississippi, Inc. v. ...