Search - 江西农大 毛瑢

I agree with certain initial propositions put forward by counsel for the plaintiff: (a) Where a definition section uses the words “includes”, as it does in ss 62(3), then the expression said to be defined includes not only those things declared to be included, but such other things “... as the word signifies according to its natural import.” ...

& D.H. Holdings Ltd. v. M.N.R., [1986] 2 C.T.C. 2364, 86 D.T.C. 1730 at pages 2369-70 (D.T.C. 1734) That case involved a similar contract for the purchase and sale of Plan B butter. ...

Reference was made in this regard to Fawcett & Grant Ltd. v. M.N.R. (1965), 38 Tax A.B.C. 249; 65 D.T.C. 313 (T.C.C.); Guaranty Properties Ltd. v. ...

.: — By application the Crown in right of Canada is asking this Court to convict Bertrand Fortin (“Mr. ...

. — J'ai fait tout mon possible pour retracer l’encaissement du montant de $18 270.14 mais je n’ai pas réussi par mes propres moyens. ...

.: — Relief Requested This is an appeal by the plaintiff against notices of reassessment by the Minister in respect of the taxation years of the plaintiff ending March 31, 1980 and December 31, 1980 respectively. ...

While the amounts shown on the yellow tickets for any of the relevant dates do not correspond with the total of sales recorded on the white slips for those dates, this is not surprising since there would usually be two or more yellow tickets in respect of each day's sales — the tickets being issued in respect of each lot of cattle as auctioned, with any given vendor's cattle being sold in possibly several lots. ...

This is the text of his disposition: Disbursements: At taxation the Plaintiff introduced invoices increasing the duplication of Case Book by M & T Instaprint (10 copies of 6 volumes each) from $2,594.49 to $3,281.10, and Registry searches from $28.25 to $229.50. ...

Revenue Canada (Customs, Excise & Taxation) (1996), 112 F.T.R. 289 (Fed. ...

There is some careless drafting in some sections of the Act, of which plaintiff wishes to take advantage, for example, section 225.1(2) refers to no action to collect can be taken until 90 days after mailing of notice that the Minister has “ confirmed or varied the assessment". ...