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T Rev B decision
Roger Schip v. Minister of National Revenue, [1983] CTC 2221, 83 DTC 190
One thing that has happened though — the market is Still fairly conservative, in that the photography that is most often bought is that which is most established, so the older the photographer is and the longer the photographer has been exhibiting and the more reviews and publicity the photographer has, the more that work is being purchased, because it is bought often by corporate collectors and individual collectors as an investment.” ... (SN p 83) (c) “... It takes a great deal of exposure and education for people to become accustomed to unknown artist’s work to start with... they need the support of continuing exhibitions and continuing visual exposure to accept work, and that is the reason for the lack of sales. ...
T Rev B decision
Estate of the Late Viola L Campbell v. Minister of National Revenue, [1983] CTC 2229, 83 DTC 197
The Facts 3.01 The only witness for the appellant was Mr Raymond J Connors, CA, a member of the firm Touche Ross & Co and co-executor and trustee of the last will of Mrs Viola Louise Campbell. ... If it is required, those provisions shall be quoted in the analysis. 4.01.2 Counsel for both parties also referred to: (a) The City of St John’s Act (consolidation 1952) Section 2 — definition of “Building Lease” “Building Lease” shall mean, with reference to leases made after August 2nd, 1921, a lease of a vacant piece of land on which the lessee covenants to erect a building or to pull down an old building and erect a new one on the site; and, with reference to leases made before August 2nd, 1921, shall mean a lease of a vacant piece of land on which the lessee or his assigns has erected a building or has pulled down an old building and erected a new one, and shall include any extension of an original lease whether the extension is expressed to be an extension or not of the said original lease. ...
T Rev B decision
Edward Shell, Robert Horta v. Minister of National Revenue, [1982] CTC 2391, 82 DTC 1369
Mr Horta, who was the field supervisor of Sargent while he was in its employ (and there was some confusion here), suggested that he completed his work through a limited company which he had incorporated, namely, Development Control & Planning Ltd (hereinafter referred to as “Development”). ... Two other cases, both in the Federal Court — Trial Division, were referred to: The Queen v Robert B Atkins, [1975] CTC 377; 75 DTC 5263, a decision of Collier, J; and, Francis Lorenzen v The Queen, [1981] CTC 377; 81 DTC 5251, a decision of Mr Justice Grant. ...
T Rev B decision
Construction Sylvain Ltée v. Minister of National Revenue, [1982] CTC 2791, 82 DTC 1848
In her testimony, Mrs Doucet stated — and this is admitted by the appellant — that no residential development would have been possible in Varennes if the provisional plan, made under Bill 90, had not been amended to make the zoning of the appellant’s land non-agricultural. ...
T Rev B decision
The Minister of National Revenue v. John Kamoulakos and Chris Christakos, Taxpayers., [1981] CTC 2678, 81 DTC 615
Law — Cases — Comments 4.01 Law The main provisions of the Income Tax Act involved in the present case are subsection 31(1) and section 248 (definitions of “farming” and “personal or living expenses”). ...
T Rev B decision
Paul Hecht v. Minister of National Revenue, [1980] CTC 2513, 80 DTC 1438
In Cassidy v MNR, Somerwell, LJ, referred to this matter, and instanced, as did Denning, LJ, in the later case of Stevenson, Jordon & Harrison, Ltd v MacDonald & Evans, that clearly superintendence and control cannot be the decision test when one is dealing with a professional man, or a man of some particular skill and experience. ...
T Rev B decision
Richard J Haynes v. Minister of National Revenue, [1980] CTC 2616, 80 DTC 1510
M if “Yes” (Name in full including all given names and surname (Please Print): ((Dr RICHARD JOHN HAYES ((Mailing Address (Home): 52 Thursfield Cres, Toronto M4G 2N5 (Birth Date Nov 6, 1946 Sex M Social Insurance No 454 067 244 UNIVERSITY OF TORONTO SCHOOL OF CONTINUING STUDIES 158 St George Street Toronto, Ontario, Canada M5S 2V8 (416) 987-2400 COURSE ARRANGEMENTS WITH R J Haynes Course Number SCSOOOB Course Name Computer Concepts & Applications Description of Assignment Term Sessions Day Dates Time Hours Location Fall 12 Tues Sept 21-Dec 7 6:30-9:00 pm 2 21/2 Room 243 Winter 8 Jan 4-Feb 22 Galbraith Spring Summer Total 20 Total 50 Term Stipend $36 per hr Vacation pay included Total $1,800 Fall $1,080 Winter 720 Spring Summer Total $1,800 Please adhere to these arrangements unless you have secured the co-ordinator’s agreement to any proposed change. ... —As to the specific other party contracting with Haynes, it can only be the U of T—the appellant received his remuneration only from U of T, none from the SIA or from ICB directly. — U of T had the contracts for service with ICB and SIA, and it was for U of T to fulfill these under its own discrection. ...
T Rev B decision
Peliculas Sari Sa v. Minister of National Revenue, [1980] CTC 2864, 80 DTC 1766
Paragraphe 212(5)—Français 212.(5) Toute personne non résidante doit payer un impôt sur le revenu de 25% sur toute somme qu’une personne résidant au Canada lui verse ou porte à son crédit, ou est réputée, en vertu de la Partie I, lui verser ou porter à son crédit au titre ou en paiement intégral ou partiel d’un droit d'utilisation ou autre sur (a) un film cinématographique, ou (b) un film ou une bande magnétoscopique pour la télévision, que a été utilisé ou reproduit au Canada, ou doit l’être. 5.3.5 According to the English version (“... payment for a right in or to the use of...”) it seems, at first glance, that because of the word “right” construed in its broadest sense one could conclude that it includes a “right of ownership”, and hence the sale of a motion picture. ... It seems that the provision is restricted to payment for rights in a picture only, the effect of drafting being to exclude an outright sale of the motion picture itself. 5.3.6 The French text (“... en paiement intégral ou partiel d’un droit d’utilisation ou autre sur...”) seems, at first glance, to arrive at the former conclusion. ...
T Rev B decision
Frank R Crawley v. Minister of National Revenue, [1979] CTC 2014, 79 DTC 33
(Exhibit A-1 — Federal Charter, Supplementary Letters Patent and Registration). ... The Agreement “in form” is that of a loan of $50,000 @ 9% interest with a $5,000 bonus repayable to the appellant and guaranteed by promissory notes. ...
T Rev B decision
Raoul Grenier Et Frères Ltée v. Le Ministre Du Revenu National, [1979] CTC 2021, 79 DTC 5
Le Ministre Du Revenu National, [1979] CTC 2021, 79 DTC 5 Roland St-Onge:—L’appel de Raoul Grenier & Frères Ltée est venu devant moi le 15 novembre 1978 à Quebec (Quebec). ... L’appelante a retenu les services de Société de Fiducie du Québec a titre de conseiller et de Lavigne & Marquis comme architectes. 5. ...