Search - 江西农大 毛瑢

And as it is also an undisputed fact that one-half of Rose Pinkus ’ share in the community found its way into the hands of Lazar Pinkus, counsel concluded that there had been a gift from the mother to her son. ... Zames was that my mother had had no rights at all to any part... ” From this one can gather that the negotiations which led up to the first agreement of March 2, 1960 were negotiations on the rights of Mrs. ...

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. ...

(e) any person who sells gasoline, diesel fuel or aviation fuel, other than a person who sells such goods exclusively and directly to consumers, and (g) any person who imports into Canada new motor vehicles designed for highway use, or chassis therefor, (h) any person who sells, otherwise than predominantly to consumers, new motor vehicles designed for highway use, or chassis therefor; (i) any person who sells health goods, other than a person who sells such goods exclusively and directly to consumers, and — paragraph 2(1)(g) and (h) effective March 1, 1984 — paragraph 2(1)(i) effective July 1, 1985 Subsection 2(4) [From January 1, 1981 to February 15, 1984] (4) For the purposes of this Act, goods imported by a person referred to in paragraph (f) of the definition “manufacturer or producer” in subsection (1) that are, in Canada, assembled, blended, mixed, cut to size, diluted, bottled, packaged, repackaged or otherwise prepared for sale by or on behalf of that person shall be deemed to be goods produced or manufactured in Canada and not imported goods. ... Subsection 27(1) identifies the in rem character of the goods as (a) ”... goods produced or manufactured in Canada...” and (b) "goods imported into Canada". ... Wampole & Company, [1931] S.C.R. 494. Finally, according to the defendant, the "goods" subject to tax are the imported product and not the subsequent packaged product because the goods referred to in paragraph 2(1)(f) and subsection 2(4) are the earplugs before they are packaged or before they are prepared for sale. ...

& Mrs. Shaw bought the service station in Fort Erie in 1969. Legal title to the property was registered in Mrs. ... Correct me if I am wrong, but I think you said — you read word for word what your notes said, and your notes said, “including rental income”. ... National Drug & Chemical Co. (1911), 24 O.L.R. 486 at p. 488 (Ont. ...

Also none of the items listed in paragraph (b) refer to private passenger services and some seem to exclude that possibility: “ aerial construction opera tions.. ... (Customs & Excise) (1980), 2 C.E.R. 104 (Tax Bd.); Conrad-Burtt Industries Ltd. ... (Customs & Excise) (1982), 5 C. E.R. 55, Can. S.T.R. 80-124, 8 T.B.R. 424 (Tax Bd.); Ocelot Industries Ltd. v. ...

Canada (Minister of Fisheries & Oceans) (1991), 50 F.T.R. 157 (Fed. ... Canada (Employment & Immigration Commission) (1988), 57 D.L.R. (4th) 402 (Fed. ... Moreover, I note that in Vancouver Society of Immigrant & Visible Minority Women v. ...

If property is acquired when there is no business even though one possibility in the mind of the purchaser is to use the property as the capital asset of a proposed business — or the purchaser has not considered how he will use it — a re-sale may be the consummation of a venture in the nature of trade. ... Demers & F. Nolin v. M.N.R., [1965] C.T.C. 150; 65 D.T.C. 5098, who found at 159 (D.T.C. 5111): Pour donner à une transaction qui comporte l'acquisition d’un capital le double caractère d'être aussi en même temps une initiative d'une nature commerciale, l'acquêrieur [sic] doit avoir, au moment de l'acquisition, dans sont [sic] esprit, la possibilité de revendre comme motif qui le pousse à faire cette acquisition; c'est- a-dire qu’il doit avoir dans son esprit l’idée que si certaines circonstances surviennent il a des espoirs de pouvoir la revendre à profit au lieu d’utiliser la chose acquise pour des fins de capital. ... Evidence of transactions of the sale and purchase of real estate by an appellant after the years under review in an appeal is admissible: Osler Hammond & Nanton Ltd. v. ...

., writing for the majority, observed at 29: “... [I]t is the se//-conscriptive effect of compulsion which the Charter guards against” (emphasis in the original). ... Hebert, [1990] 2 S.C.R. 151, 110 N.R. 1, 57 C.C.C. (3d) 1, at page 201 (N.R. 53-54, C.C.C. 15) that: The right to remain silent, viewed purposively, must arise when the coercive power of the state is brought to bear against the individual — either formally (by arrest or charge) or informally (by detention or accusation) — on the basis that an adversary relationship comes to exist between the state and the individual. ... (R.J.) at pages 614-15: [...] it is trite law to say that there is no constitutional protection against being conscripted to testify against others. ...

I make no observations about the credibility of the three witnesses heard — they were testifying to what had occurred some five years earlier — and some allowance must be made for that circumstance. ...

. $ 53,016 Didsbury Inn Ltd. $ 53,017 $106,033 2. Agreement for sale: United Management Ltd. $111,739 Mirador Hotels Ltd. 254,814 $366,553 Payments to commence March 1, 1974 by monthly instalments in the amount of $1,000 to be applied firstly on interest at the rate of 9 /2% per annum, and secondly on principal on the first day of each month, until such time as the balance owing to United Management Ltd. has been paid in full. ... Discussion & Conclusion The evidence placed before me was the evidence of Mr. ...