Search - 江西农大 毛瑢

. $ 5,397.00 7 juin 1951 à Frank W. Horner Ltd. 100,080.12 13 août 1951 à Watt & Scott (Montreal) Ltd. 3,768.00 10 mai 1951 à Ville Mont-Royal 5,864.25 $115,109.37 laissant par conséquent un profit net de $80,070.32. ... Horner Ltd. pour la somme de $100,080.12, et enfin la quatrième, le 13 août 1951 à Watt & Scott (Montreal) Ltd. pour la somme de $3,768. L’appelant déclare que Watt & Scott et Cockshutt Plow Co. Ltd. étaient tous deux des clients du C.P.R. qui possédait des terrains au sud du sien sur lesquels il voulait les établir; pour leur donner accès à la rue Ferrier qu’on venait de continuer, 1] leur fallait acheter deux petites lisières de terrain de l’appelant. ...

Warnes & Co. Ltd., 12 T.C. 227, and Commissioners of Inland Revenue v. Alexander Von Glehn & Co. Ltd., 12 T.C. 282. Throughout the whole of the proceedings which occasioned the expenditures in question, the trade practices of the respondent were challenged and defended. ... The decision in Spofforth & Prince v. Golden (H.M. Inspector of Taxes), 26 R.T.C. 310, is of considerable interest. ...

Marchessini & Company Limited of London, England, to be manager (Agreement Exhibit A-15). ... Mathers & Son Limited and to other companies. Bedford paid $40 per month to Prince for what Mathers described as ‘ rent” of the accommodation. ... Mathers & Son Limited address, but it had no actual office space there. ...

Rown- tree & Co. Ltd., [1948] 1 All E.R. 482. When the case came to the Supreme Court of Canada, while a majority allowed the appeal in the matter of the depletion allowance, the Court was unanimous in dismissing the cross-appeal relating to the interest, holding that the interest paid on the demand note was not ‘‘interest on borrowed capital used in the business to earn income” within the meaning of Section 5(b). ... The ruling to which counsel referred read as follows: ‘ ‘ RULING No. 15 Depreciation on Plant (Supplementing and to be read in conjunction with Memorandum of 28th July 1927) The Department has been giving consideration to the question of Depreciation in periods in which a taxpayer has no taxable income. ...

Cost of development work, approximately $ 280,000 2. Cost of stripping overburden to March, 1962 $1,271,636 3. ... Accordingly to a revolutionized mining technique, the noun “mine in Black’s Law Dictionary, 1951, 4th ed., p. 1146, is defined as: ‘© ‘Mine’. ... Previously, the ‘‘ works manager” of both Canadian Gypsum and Fundy Gypsum, engineer Michael E. ...

These two sections read thus: ‘12. (1) In computing income, no deduction shall be made in respect of (b) an outlay, loss or replacement of capital, a payment on account of capital... 11. (1) —. ... Ames & Co. are minutely detailed in the Letters of Agreement, exhibits A-4 and A-7, relating to the 1959 and 1961 issues of shares. ... A-4, first page): “ (a) to form a Soliciting Dealer Group (A Facilitating Group in ex. ...

The terms ‘‘ American group and Jas. C. Ralston’’ are later used synonymously. ... Y, Documents, p. 145), which reads as follows: “ 15th December, 1949 R. ... Reed Reed, Crane & McGovern 910 Lexington Avenue New York 22, N.Y., U.S.A. ...

That case is perhaps very much at one end of the line and Barr, Crombie & Co. v. ... I agree that this case differs in these respects from Kelsall Parsons & Co. v. ... Inland Revenue into that of Barr, Crombie & Co. v. Inland Revenue (26 Tax Cas. 406). ...

Ci-dessous est une computation abrégée des impôts, y compris les exemptions et les pénalités: Années Revenu Taxe totale 1950 $ 5,399.05 $ 827.19 1951 2,719.00 314.43 1953 9,375.00 2,059.64 1954 9,846.88 1,865.51 1955 19,500.12 5,301.45 $46,840.05 $10,386.22 Suivant une jurisprudence bien établie, il existe une présomption en faveur de la validité des cotisations faites par l’intimé et pour réussir, l’appelant doit détruire cette présomption. ...

McLaughlin was not in a business at all, and that his farm operations in 1944 and 1945 were not ‘‘a trade or commercial or financial or other business or calling ” or ‘‘ office or employment’’ or ‘‘profession or calling” or ‘‘trade, manufacture or business’’ within the meaning of Section 3 of the Income War Tax Act. ...