Search - 江西农大 毛瑢
Results 861 - 870 of 1057 for 江西农大 毛瑢
T Rev B decision
Peter Caspar! v. Minister of National Revenue, [1983] CTC 2001, [1983] DTC 45
Inland Revenue Commissioners v Port of London Authority, [1923] AC 507; Inland Revenue Commissioners v Rowntree & Co Ltd, [1948] 1 All ER 482; Dupuis Frères Ltd v Minister of Customs and Excise, [1927] Ex CR 207. ...
T Rev B decision
John Hobson v. Minister of National Revenue, [1983] CTC 2024, 83 DTC 31
Law — Analysis 4.01 Law The main provisions of the Income Tax Act involved in the present case are subsection 62(1) and paragraphs 63.1(b) and 250(1)(d). ...
T Rev B decision
T Bar B Cattle Co LTD v. Minister of National Revenue, [1983] CTC 2168, 83 DTC 165
It allows him 3% of a figure, which figure is of his choosing — it can be based on full inventory or on an amount just above zero. ...
T Rev B decision
C J Webb v. Minister of National Revenue, [1983] CTC 2305, 83 DTC 245
There is not only the rules of the interpretation of statutes that are binding on the courts, there is also a limit, one that is based on common sense and on the reasonableness of the deductions — in this particular case, reasonableness not only as to the amount but as to the nature of the items that are claimed as being deductible. ...
T Rev B decision
Melvin Pisony v. Minister of National Revenue, [1982] CTC 2010, 82 DTC 1023
The $40,000 was, again in the words of the Minutes, taken by the former spouse “... in full satisfaction of all her past, present, and future claims to maintenance”. ...
T Rev B decision
Marcel De Montigny v. Minister of National Revenue, [1982] CTC 2012, 82 DTC 1034
. — “farming” includes tillage of the soil, livestock raising or exhibiting, maintaining of horses for racing, raising of poultry, fur farming, dairy farming, fruit growing and the keeping of bees, but does not include an office or employment under a person engaged in the business of farming. ...
T Rev B decision
Arthur H Channer v. Minister of National Revenue, [1982] CTC 2047, 82 DTC 1068
It was a letter written by the appellant to Allore and it asserts — it uses expressions such as, “If I am a pure employee...“ It makes no mention at all of any supposed new arrangement. ...
T Rev B decision
Claude Quirion v. Minister of National Revenue, [1982] CTC 2497, 82 DTC 1512
On October 3, 1975, a few days before the end of the one hundred and twenty day period, Bourassa & Associés obtained a $750,000 loan from the Banque Provinciale du Canada. ...
T Rev B decision
James Antonakos v. Minister of National Revenue, [1982] CTC 2754, 82 DTC 1792
The subdivision of the estate, drawn up prior to closing of the sale and before the Revere Hotel was destroyed by fire, had nothing to do with a proposed dowry to his daughters — nor did the appellant refer to that allegation in giving his testimony at the hearing. ...
T Rev B decision
Israel Feder v. Minister of National Revenue, [1981] CTC 2327, 81 DTC 311
A letter was written to Mr and Mrs I Feder, on March 17,1972, by the law firm of Yanofski, Pollock & Associates (Exhibit A-24). ...