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T Rev B decision
Harold Duncan v. Minister of National Revenue, [1977] CTC 2004, 77 DTC 6
Another feature of the area was that Moody Road ran to a dead end at the boundary line of Lot A, which would indicate no traffic on the road, and Lot © would provide a buffer against encroachment by residents of the other property. ...
T Rev B decision
Robert P Grimson v. Minister of National Revenue, [1977] CTC 2095, 77 DTC 101
The appellant’s position, as I understand it, is: 1. “... there is a general presumption in law against taxing the same income dollars twice...”’: In support of this contention counsel for the appellant cited Canadian Eagle Oil Co, Ltd v The King, [1946] AC 119; 27 TC 205 (HL), and Inland Revenue Commissioners v FS Securities, Ltd, [1964] 1 WLR 742. 2... the tax must be imposed in categorical and unambiguous terms”; Then he cited Harry C Hatch v MNR, [1938] Ex CR 208; [1938-39] CTC 85; 1 DTC 447; Oriental Bank Corporation v Wright (1880), 5 App Cas 842; and Maxwell on Interpretation of Statutes, 10th edition, page 288, where it is stated: A construction, for example, which would have the effect of making a person liable to pay the same tax twice in respect of the same subject matter would not be adopted unless the words were very clear and precise to that effect. ...
T Rev B decision
E a Hunt v. Minister of National Revenue, [1977] CTC 2115, [1977] DTC 79
You said you met with your professors, I believe your term was, “as often as I could ”. ...
T Rev B decision
Gerald G Fisch v. Minister of National Revenue, [1977] CTC 2335, 77 DTC 241
Lafleur & Brown, the Attorneys of White or such other nominees, in trust, as White may from time to time direct, upon demand during but not before the months of March or April of each year, White acknowledging that such sum is calculated on a basis of Two Hundred Dollars ($200) per month in respect of each month for which payments have been made hereunder in the previous calendar year and further declaring and agreeing that such sum shall be forthwith upon receipt by her said attorneys be employed by them to pay, to the extent such amount may be sufficient, the income taxes due by her on the said sum of Fifteen Thousand Two Hundred Dollars ($15,200) plus the sum mentioned in paragraph 5. 5. ...
T Rev B decision
Bruce S Hoyt v. Minister of National Revenue, [1977] CTC 2401, 77 DTC 270
The Committee will review the applications after having received recommendations from local Boards and such other sources as it deems fit, and shall in each school year grant sabbatical leaves to three quarters of one percent (% of 1%) of the teachers covered by this Agreement to a maximum of sixty (60) teachers. 36.03 The Sabbatical Leave Committee shall consist of one representative of the NBTF, one representative of the NBTA, one representative of the AEFNB, one representative of the NBSTA, and three representatives of the Department of Education. ...
T Rev B decision
William George Burgess v. Minister of National Revenue, [1976] CTC 2146
The appellant is a chartered accountant, having obtained his degree in 1258 by articling with Clarkson, Gordon & Company of Vancouver. ...
T Rev B decision
Lagueux Et Freres Inc (Now Industries Maibec Inc), and Lagueux Et Theberge Inc (Now Operations Forestieres Maibec Inc) v. Minister of National Revenue, [1972] CTC 2437, 72 DTC 1351
I had before be a question of the interpretation of contracts — that and only that. ...
T Rev B decision
Russell Price v. ‘Minister of National Revenue, [1978] CTC 2498, [1978] DTC 1375
His data with respect to the sale of those lots, including the subject parcel, was as follows: Rate Per Time # Date Vendor Price Area Acre Adjustment 1 May 1973 Donahue 47,050 37.64 1,250 1,125 4 Feb 1973 Delahunt 30,000 24 1,250 1,125 14 Oct 1973 Price 63,210 63.21 1,000.900 15 Nov 1973 Bell: 42,597 47.33 900 810 16 Dec 1971. ...
T Rev B decision
DR Arthur W Nauss, Doris B Nauss v. Minister of National Revenue, [1978] CTC 3122, [1978] DTC 1796
Q The press release was November — A November 20. Q November 20, 1972? ...
T Rev B decision
Kenneth G Mills v. Minister of National Revenue, [1978] CTC 3166, [1978] DTC 1851
In the 1974 statement there were three reported sources as follows, but the second one, as previously stated, was indicated to be “(without Prejudice)”: Fees earned $ 39551. ...