Search - 江西农大 毛瑢

The legislation provided that, on the initiation of the taxation of capital gains, the market value of shares quoted on the London Stock Exchange be determined with reference to its market quotations on April 6, 1965, except where in consequence of special circumstances prices so quoted are by themselves not a proper measure of market value.” [1] In November 1964 serious discussions had begun between the chairman of Vickers Ltd and the taxpayer’s father, chairman of R W Crabtree & Sons Ltd contemplating the acquisition of all of the latter company’s issued shares by Vickers Ltd. ...

By a letter (Exhibit P-23), dated December 19, 1947 (! attach no significance to the discrepancy in dates) referring to the transactions previously described, the plaintiff undertook to pay the optionees, personally and not in their capacities as syndicate managers, the sum of $50,000 out of the plaintiff’s 50% share of the net proceeds of production. ...

The passage from which the foregoing statement by Mr Justice Judson is taken, at pages 606-7 [315, 5229], is:.. » The option, in my opinion, is all important. ...

Throughout the years the plaintiffs’ returns were prepared by a firm of Montreal chartered accountants, Messrs Mallette, Cote, Normandin & Company. ...

In support of this submission, the appellant called as an expert witness Mr Jacques Gunn, a chartered accountant and resident partner at Quebec City in the firm of Riddell, Stead & Co. ...

We are concurrently instructing our solicitors’ McEwen, Hill & Company to prepare the necessary mortgage papers and these will be forwarded direct to you for completion. ...

Since the matter of Sutton Lumber & Trading Co Ltd v MNR, [1953] 2 S.C.R. 77; [1953] CTC 237; 53 DTC 1158, it is well known that the main criterion to be used in order to decide if there is an adventure in the nature of trade is the course of conduct. ...

Viscount Finlay said: “... the legatee of a share in the residue has no interest in any of the property of the testator until the residue has been ascertained. ...

Appellant’s counsel relied largely on St John Dry Dock & Shipbuilding Company Limited v MNR, [1944] Ex CR 186; [1944] CTC 106; 44 DTC 663, a decision of Thorson, P [as he then was]. ...

The law of a foreign country cannot be determined by the Court itself from its own knowledge, inquiry or by hearing authorities and argument but it must be proved as a fact by skilled witnesses and not by the production of the books in which the law is written as was the law prior to 1844 when The Sussex Peerage, 11 CI & Fin 85, was decided. ...