Search - 水晶光电 行业地位 发展趋势

/48 monthly 48 Autoguild $ 8,800 800(d) Apr. 13/47 10% “ $400 Motors 2nd 13/48 monthly 40 Dominion $ 8,500 400(b) July 1947? ... (See Ex. 2—Supplement, p. 2) (assigned) 47 Andrews, $ 1,500 300(b) Jan. 30/48 5% “ $ 50 Marie 2nd Nov.?/48 monthly * Repath, $ 2,400 250(b) Feb. 20/48 5% “ $150 T. B. and Dec. 15/48 monthly A. ...

The Concise Oxford Dictionary defines 1 " news’’ as "‘tidings, new information, fresh events reported,’’ and newspaper” as a "‘printed publication’’. ... I am not satisfied that the legislature had it in mind to impose a sales tax on publications of this kind, which, in the generally received / sense of the word would not be regarded as " " goods ‘‘or’ articles ‘ ‘ produced or manufactured, or imported, for consumption. ...

I may note in passing that articles 1445 to 1450 inclusive, being chapter LXXIV entitled " ‘ Depositions in Proceedings in Courts out of the Province/ ‘ were added to the Code of Civil Procedure by 7 Ed. ... I may add incidentally that the examination of a witness by means of letters of request is equivalent in effect to his examination under an " " open ‘ commission and allows his cross-examination as thoroughly as if he were testifying in open court. ...

If it be said that a solicitor gave an ‘‘ undertaking ’ to another solicitor, one does not think primarily in terms of an obligation enforceable by action in the Court. ... An examination of the Rambridge agreement itself does not disclose that the appellant was to receive any consideration in the form of ‘‘ shares ” or ‘ ‘ an option ’ ’ to purchase shares or ‘‘a right’’ to purchase shares. ... It is a necessary implication of this part of the paragraph that Falconbridge is to make ‘ advances ’ ’ to the new company and is entitled to receive shares for those advances. ...

The decision in Pioneer Laundry & Dry Cleaners Ltd. v. Minister of National Revenue, [1940] A.C. 127, [1938-39] C.T.C. 411, makes it clear that the Minister’s discretion is quasi-judicial and not arbitrary but subject to review. ... I must assume that she is alive and speculate in that region of phantasy as to her prospect of continuing to live. ’ ’ ’ The British Columbia Court of Appeal reasonad in the same way in Mah Ming Ju v. ...

This document, duly certified as follows: « DEPUTY MINISTER OF NATIONAL REVENUE Customs and Excise OTTAWA, February 23, 1950. ... ‘ (Seal) was filed, without further proof, by Counsel for the Crown. In the case of Rex v. ... I should have thought that the concluding words of ss. 9, as added by the amendment, would have had greater clarity if they had read thus: CC shall be received as evidence of the document and of the contents thereof and of the Minister’s signature thereto^ 9 Upon further consideration of the matter, I have reached the conclusion that the ‘ ‘ document, ‘ ‘ which is made evidence, includes the signature of the Minister or in other words everything contained therein, within the delegated power of the Minister. ...

I do not think that the words in paragraph (h) — “grant, subsidy or other assistance from a... public authority ’ ’ — have any application to an ordinary business contract negotiated by both parties to the contract for business reasons. ... Styles (1887), 2 T.C. 239 and John Smith & Son v. Moore (1921), 12 T.C. 266.1 should have thought that that might be so even where the contract arose by virtue of the current operations of the business and was not acquired by virtue of a capital expenditure.* [9] If the contract was a capital asset, such part, if any, of what was received as may properly be regarded as being merely the consideration for its surrender was presumably not received on revenue account. ... If he is right in contending that there is no such capital cost, obviously he succeeds without relying on either Section 12(2) or Section 137 (1). 2 +Some small parts continued to operate on 25 cycle power, but these were too remote from the appellant’s plant to have any effect on the situation in this case. 3 * There has been no suggestion that there is any difference between “cost” and “capital cost” in the circumstances of this case. ...

The things that the appellant contends so constitute the carrying on of a business are set out in subparagraph (a) of paragraph 2A of the Amended Notice of Appeal, which reads as follows: “Alternatively, the Appellant says that shortly after purchase of the said shares by the Respondent for the sum of $425,000.00, commencing in or about January 1961, the Respondent retained a ‘‘ finder ’ ’ to effect a sale of the said shares or part thereof to a syndicate of underwriters in the United States of America, caused Fireco Sales Limited to be reorganized into a public company and to have its shares reclassified and subdivided, caused the said shares to be qualified for sale to the publie by registration with the Securities and Exchange Commission of the United States of America and with numerous state authorities of that country, and assisted the underwriters who were to purchase the said shares in their re-sale to the public by furnishing the said underwriters with a list of purchasers of the said shares, all with a view to re-sale of the said shares at a profit. ...

For the purpose of this Act the capital employed in the business of an incorporated company having its head office or other principal place of business in Canada shall be the amount paid up on its capital stock. * * * * 3. ... Sec. 7, as amended, makes it clear that "‘the actual unimpaired reserve, rest or accumulated profits, held at the commencement of an accounting period * * * ‘ ‘ shall be included as part of the capital of an incorporated company as long as it is held and used by the company as capital, but any dividend paid during an accounting period shall be considered as a reduction of unimpaired reserve, rest or accumulated profits. ... It is of some significance that on the trading account for the preceding accounting period, 1918, we find the notation, "‘$500,000 carried as a secret reserve since prior to taxation period, ’ ’ under which appear the initials of Mr. ...

The accounting for sales of topsoil was left to the owner of Circle ‘ ‘ J ’ ’ Ranches Ltd. and difficulties were experienced in obtaining satisfactory accounts and credits. ... Add: 25% corner influence $ 27,273. $ 516.354. ($36.00 sf) on 40’ (2) 179'4" x 80’ = 14,350 sf at $2,180. ff or $27.27 sf $391,264. Add: 25% corner influence $ 21,818. $ 413,082. ($28.80 sf) on 40' (3) 76'6%" X 100’ = 7,656 sf at $1,820. ff or $18.18 sf $139,200. ...