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EC decision

Meteor Homes Ltd. v. MNR, 61 DTC 1001, [1960] CTC 419 (Ex. Ct.)

& Co. of Canada. Most of the Schouelas were relatively new arrivals from Egypt. ...
TCC

Leung v. MNR, 91 DTC 1020, [1991] 2 CTC 2268 (TCC), rev'd 93 DTC 5467 (FCTD)

Orkin & An. (1935, A.D. 18).) It is inappropriate to speak about "reducing" a "thought" or reducing a mental process. ...
FCTD

Ontario Development Corp. v. The Queen, 89 DTC 5134, [1989] 1 CTC 319 (FCTD)

(pages 206 & 207) Subparagraph 53(1)(a)(i) of the Personal Property Security Act of Ontario provides that registration of the financing statement under the Act constitutes notice to all persons claiming any interest in the collateral and is set out below: 53.—(1) Where the collateral is other than instruments, securities, letters of credit, advices of credit or negotiable documents of title, registration under this Act, (a) a financing statement constitutes, (i) notice of the security interest to which it relates to all persons claiming any interest in such collateral, and (ii) subject to section 21, perfection of the security interest, during the period of three years following such registration. ...
TCC

Kaiser v. The Queen, 95 DTC 13, [1994] 2 CTC 2385 (TCC)

& F. 85 at page 144 (U.K. H.L.):...the only rule for the construction of Acts of Parliament is, that they should be construed according to the intent of the Parliament which passed the Act. ...
TCC

Sun Life Assurance Co. of Canada v. R., 97 DTC 422, [1997] 3 C.T.C. 2593 (TCC)

This right has been recognized as an inherent attribute of the ownership of land since the earliest times as reflected in the maxim, “[c] ujus est solum, ejus est usque ad coelum et ad inferos [“to whomsoever the soil belongs, he owns also to the sky and to the depths”] (Butler v. ...
FCTD

West Kootenay Power and Light Co. Ltd. v. The Queen, 91 DTC 5214, [1991] 1 CTC 327 (FCTD), aff'd supra.

It does not require the converse—that other amounts not falling within the meaning of receivable" be excluded from income. ...
FCTD

Friedberg v. The Queen, 89 DTC 5115, [1989] 1 CTC 274 (FCTD)

The Queen, [1984] C.T.C. 294 at 318; 84 D.T.C. 6305 at 6325: ”... a sham transaction as applied in Canadian tax cases is one that does not have the legal consequences that it purports on its face to have. ...
SCC

R. v. Verrette, [1978] 2 SCR 838

  [1] [1977] C.A. 96, (1977), 1 C.R. (3d) 58. [2] [1976] C.S. 704. [3] [1978] C.A. 103, summary only. [4] [1975] 2 S.C.R. 160. [5] (1977), 36 C.C.C. (2d) 206. [6] Judgment delivered on October 17, 1978. ...
TCC

Stanley v. M.N.R., docket 95-1612-UI

Margeson" J.T.C.C. [1]         See the procedure outlined in R. v. ...
TCC

Gupta v. The Queen, docket 96-1024-IT-I (Informal Procedure)

I lost in excess of $150,000 + loss in currency depreciation in Canada since then. ...

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