Search - 深圳居住证 办理条件 最新政策

Analysis Issue (a) — were the farm lands "transferred or distributed" to the children within the meaning of subsection 70(9) of the Act. ... Issue (b) — did the farm lands “vest indefeasibly" in the taxpayer's children not later than 15 months after the death of the taxpayer within the meaning of subsection 70(9) of the Act. ... On the basis of these definitions as applied to the facts in this case, he concluded at page 177 (D.T.C. 5514) that the property interests here in issue are “ unquestionably vested". ...

Coopers & Lybrand, [1994] 2 C.T.C. 2244, 94 D.T.C. 6541 (F.C.A.). 6 «Vaillancourt v. ... It uses the words "... bénéfices de fabrication et de transformation au Canada... ... The word "transformer" is defined in Le Petit Robert Dictionnaire Alphabétique & Analogique de la Langue Française, published in 1973, as follows: Transformer. ...

The agreement, entered into as of November 14, 1968, provided for the sale by Mr Perini of all of the issued shares in the capital stock of All Records Supply of Canada Ltd (“ARS”) to Columbia Records of Canada Ltd (“CRC”) “at a price determined pursuant to paragraph 1.3” of the agreement, which reads as follows: 1.3 As full payment for the Sale Shares, CRC will pay Seller as follows: (i) At the Closing $660,000 (all sums herein are expressed in Canadian dollars); (ii) Following receipt of an audited financial statement for the year ended April 30, 1969 — a payment equal to the lesser of (A) $400,000 and (B) the result obtained by dividing the post-tax net profits of ARS for such year by $186,000 and multiplying the result by $400,000; (iii) Following receipt of an audited financial statement for the year ended April 30, 1970 — a payment which shall cause the total payments under this clause (iii) and the preceding clause (ii) to equal the lesser of (A) $800,000 and (B) the result obtained by dividing the net aggregate of the post-tax net profits (after deducting losses) of ARS, as determined by said audited financial statement, for the two fiscal years ended April 30, 1969 and 1970 by $372,000 and multiplying the result by $800,000; (iv) Following receipt of an audited financial statement for the year ended April 30, 1971 — a payment which shall cause the total payments under this clause (iv) and the preceding clauses (ii) and (iii) to equal the lesser of (A) $1,200,000 and (B) the result obtained by dividing the net aggregate of the post-tax net profits (after deducting losses) of ARS, as determined by said audited financial statement, for the three fiscal years ended April 30, 1969, 1970 and 1971 by $558,000 and multiplying the result by $1,200,000. ... See Commissioners of Inland Revenue v Wesleyan & General Assurance Society, 30 TC 11 at 16 and 25. ... Trollope & Colls, Ltd et al v Atomic Power Constructions, Ltd, [1962] 3 All ER 1035, in which it was held that parties to a contract could give their contract retrospective effect. ...

Article 2 — Mining and Sale of Ore 2.01 Gibraltar shall, once in every calendar year, in relation to the Claims, submit to Cuisson the following: (a) a written estimate of the mineable tonnage of ore, and grade of ore, contained in the Claims, such estimate to be based on calculations made in accordance with Gibraltar’s standard engineering practice; (b) a written estimate of the Preparation Costs of the Claims and of the Gibraltar Granite Lake Claims; (c) a tentative schedule for mining of ore in the Claims made in accordance with Gibraltar’s standard engineering practice. ... Article 5 — General 5.01 This Agreement will be in force for Ninety-Nine (99) years from the date hereof or until such earlier date that Gibraltar shall give notice to Cuisson that the Claims have been mined to their full economic potential and all ore derived from the Claims has been fully paid for. ... The $922,825 was made up of: Preparation Costs $454,980 Royalties and Capital Taxes $ 75,680 Excess of Costs of Production and Marketing over sale price of copper $392,165 $922,825 In keeping the accounts of the operation what the appellant appears to have done was to charge initially in its accounts the whole of its expenditures, of which the amounts mentioned formed a part, then to transfer amounts to Cuisson’s accounts and there show them as if Cuisson were carrying on a mining operation and to treat the amounts so transferred as receivables in the appellant’s accounts. ...

NO JURISDICTION IN TAX REVIEW BOARD OR FEDERAL COURT — TRIAL DIVISION (2) Neither the Tax Review Board nor the Federal Court — Trial Division has jurisdiction to entertain any proceeding in respect of a decision of the Minister from which an appeal may be instituted under this section. ... Furthermore, the record of the material before the Director has an even more serious defect — that is — it is a unilateral record since it contained no imput from the appellant. ... In order to understand the issue, it is necessary to have in mind the following provisions of the Income Tax Act'. 168. (1) Where a registered charity or a registered Canadian amateur athletic association (a) applies to the Minister in writing for revocation of its registration, (b) ceases to comply with the requirements of this Act for its registration as such, the Minister may, by registered mail, give notice to the registered charity or registered Canadian amateur athletic association that he proposes to revoke its registration. (2) Where the Minister gives notice under subsection (1) to a registered charity or to a registered Canadian amateur athletic association, (a) if the organization or association has applied to him in writing for the revocation of its registration, the Minister shall, forthwith after the mailing of the notice, publish a copy thereof in the Canada Gazette, and (b) in any other case, the Minister may, after the expiration of 30 days from the day of mailing of the notice, or after the expiration of such extended period from the day of mailing of the notice as the Federal Court of Appeal or a judge thereof, upon application made at any time before the determination of any appeal pursuant to subsection 172(3) from the giving of the notice, may fix or allow, publish a copy of the notice in the Canada Gazette, and upon such publication of a copy of the notice, the registration of the organization or association is revoked. 172. (3) Where the Minister (a) refuses to register an applicant for registration as a registered charity or registered Canadian amateur athletic association, or gives notice under subsection 168(1) to such a charity or association that he proposes to revoke its registration, the applicant or the charity or association, as the case may be, in a case described in paragraph (a),... may, notwithstanding section 2e of the Federal Court Act, appeal from... the giving of such notice to the Federal Court of Appeal. 180. (1) An appeal to the Federal Court of Appeal pursuant to subsection 172(3) may be instituted by filing a notice of appeal in the Court within 30 days from (a) the time the decision of the Minister to refuse the application for registration or for a certificate of exemption or to revoke the registration of the profit sharing plan was served by the Minister by registered mail on the party instituting the appeal, or (b) from the mailing of notice to the registered charity or registered Canadian amateur athletic association under subsection 168(1), as the case may be, or within such further time as the Court of Appeal or a judge thereof may, either before or after the expiry of those 30 days, fix or allow. (2) Neither the Tax Review Board nor the Federal Court — Trial Division has jurisdiction to entertain any proceeding in respect of a decision of the Minister from which an appeal may be instituted under this section. (3) An appeal to the Federal Court of Appeal instituted under this section shall be heard and determined in a summary way. ...

It is clear from the foregoing, it seems to me, that the trial judge did not wholly accurately describe the law when he said that ”... an expenditure properly deducted according to accounting standards would be deductible for tax purposes unless prohibited by some provision of the Act. ... (as he then was) said, ”... be answered having regard to the facts of the particular case and the weight which must be given to a particular circumstance must depend upon practical circumstances. ... First, the meaning of the word mine”, inter alia, ” is by no means fixed and is readily controlled by the context and subject matter.” ...

S.C. 1970-71-72, c. 63) (the “ Act”) as it then was — the provision was repealed by S.C. 1986, c. 55, subsection 5(1); (2) deductions of manufacturing and processing tax credits from tax otherwise payable, pursuant to s. 125.1 (1) of the Act; and (3) deductions of capital cost allowance on property included in Class 29 of Schedule Il of the Income Tax Regulations. ... There is a sale of replacement parts, but the majority of these parts are not manufactured or processed by the taxpayer — or at least the taxpayer here, somewhat like the taxpayer in Crown Tire, which could not identify the percentage of its ownership of the tire casings, is unable to say what proportion of parts sold it manufactures itself. ... Dubé, J. there found (at page 6154) that the taxpayer “ manufactures a specialized product [rubber covers for its customers” roll cores] with its expensive and highly sophisticated machinery, then delivers that good by applying it to the customer's roll.” ...

The defendant, being ignorant of this situation, took possession of the goods and agreed to sell them to a firm of cotton spinners, Messrs Micholls, Lucas & Co. ... In Jarmain v Hooper (1843), G M & G 827 the defendant had secured judgment against one “Joseph Jarmain” after which he took out a writ of fl fa. ... The case of Wilson v Tumman (1843), G M & G 236 was decided by Tindal, CJ in the same year. ...

Harnett & Richardson solicited many residents of Bermuda as potential policy holders, and provided rate quotations to others there. ... Harnett & Richardson and, at the same time, handed over to that firm the respondent's insurance policies being effected on the lives of two local residents. ... Smidth & Co. v. F. Greenwood (Surveyor of Taxes), [1921] 3 K.B. 583 (C.A), affirmed [1922] 1 A.C. 417 (H.L.), and more recently in Firestone Tyre & Rubber Co. ...

These issues must be analyzed with the relief sought on the motion in mind — that of securing a judgment before trial pursuant to Rules 341 or Rules 432.1 to Rule 432.7 of the Federal Court Rules. ... Moreover, in its ordinary and natural meaning “seizure” as understood at common law is “a forcible taking possession”: Johnston & Co. v. ... Telford, [1987] 2 S.C.R. 193, [1987] 6 W.W.R. 385; Atlantic Lines & Navigation Co. ...