Search - 深圳居住证 办理条件 最新政策

It will not, however, be necessary to determine here whether such an interest is proprietary or leasehold because, although clause IV of the lease states that the lease shall be an emphyteutic lease and that generally the emphyteutic lease rules will apply, it also says that such rules will apply only unless ‘‘... specifically derogated therefrom’’ and there have been some important derogations in this case. ... This, however, indicates that an emphyteusis in Quebec conveys a right ‘ ‘… rem’’ whereas an ordinary lessee would only have a right ‘‘in personam’’ and cannot form the subject of a fixed charge under a bond issue. In clause VIII (second page) it is stated that in the case of non-payment of the rent or taxes, etc., after the defaults of the lessee have run their course and have not been rectified after the notices “.... all buildings and improvements on the land shall become and be the property of the Seminary...’’ which, of course, indicates that until then, the Seminary is not the owner of the building. ...

These clauses of the agreement deal with the object of the transaction, to wit, the right to cut and remove timber from the appellant’s lands during a period of six years for a total consideration of $100,000 to be completely paid by or on July 1, 1956, notwithstanding any other stipulation of the agreement, in the words of the document, ‘ and in any event... the amounts shall be paid not later than the dates specified’’. ... On appeal to the Exchequer Court, Ritchie, J., held (inter alia), That the 1950 sale of the cutting rights to the merchantable timber was a sale of the residue of the mature timber crop and was made in the course of carrying on a business of dealing with timber either by logging operations conducted by the appellant itself or by the selling of stumpage; That the 1952 sale by the appellant of the freehold lands was the sale of a capital asset purchased with a view of realizing a profit from logging them and not for the purpose of resale at a profit. ’ ’ In the first instance, the profit realized for the transaction was held to have been made in the course of carrying on a business and taxable, on the ground, I believe, that the company’s business was logging and dealing in timber. ... & Co. Ltd. v. M.N.R., [1957] C.T.C. 190, in which Thurlow, J., analyses the difference between the sale of the cutting rights and the sale of the timber itself. ...

Disons encore que, le 16 septembre 1950, l’appelant obtenait de la firme Jarry & Fréres Ltée, une sous-agence pour la vente d’automobiles Ford et Monarch, incident sans grande importance sur la décision du litige. ... A titre d’exemple, je citerai ce passage commençant au bas de la page 7 du mémoire de l’appelant: “ Ainsi, en 1950, cinq des contrats et taxis vendus durent être repris, dont deux de ces contrats deux fois; en 1951, six durent être repossédés, enfin, en 1952, deux furent repris.” ... VI, c. 52), répond: “11.... que les profits découlant des susdites ventes et plus particulièrement ceux réalisés par l’appelant durant les années d’imposition 1950, 1951 et 1952, soit $28,579.84, $18,394.48 et $6,078.06 respectivement, constituaient un revenu de l’appelant pour lesdites années au sens des articles 3 et 4 de ladite loi. ’ ’ A l’audition, les procureurs de l’intimé convinrent, et c’était un truisme, que l’appelant, comme tout contribuable, pouvait disposer avantageusement de ses 21 taxis, et que la conjoncture d’un profit ou d’une perte n’informait pas, au regard du statut, la nature d’une transaction. ...

Le savant Juge décida que: “... the sale of the property for profit was one of the several alternative purposes for which the property was acquired, and it was in the carrying out of that alternative purpose, when it became clear that the preferred purpose was unattainable, that the profit in question was made. ... L’honorable Juge Judson, rendant l’arrêt de la Cour suprême du Canada (le Juge Cartwright dissidant), statua que: ‘ Throughout the existence of the appellant company, its interest and intentions were identical with those of the promoters of this scheme. ... These cases must all depend on their particular facts and there is no analogy between the sale of long-held bona fide capital assets, as in the Sutton Lumber case, and the realization of a profit from this speculative venture in the nature of trade. ’ ’ Une dernière citation, extraite du traité de Hannan and Farnsworth intitulé: The Principles of Income Taxation, p. 186, semble bien au même effet que les décisions ci-haut rapportées: ‘Where a company has been formed for the purpose of acquiring real property and turning it to account—whether by holding the property and deriving rents therefrom, or by disposing of it to advantage—the courts in this country (England) lean strongly to the view that the whole of the company’s activities amount to the conduct of a business. ...

En 1952 la paragraphe (4) de l’article 3 a été abrogé et remplacé par le suivant, S.R.C. 1952, article 2(3), ¢. 317, savoir: “3. (4) Lorsqu’une personne décédée avait lors du décès un pouvoir général de désignation concernant des biens ou de disposition de biens, il est censé exister une succession à l’égard de ces biens, et la personne y ayant droit et le de cujus sont respectivement réputés le ‘successeur’ et le ‘prédécesseur’ à l’égard des biens.” ... Et enfin: “Pour qu'aucun doute n’existe sur mes réelles intentions, je veux et entends que mon dit époux dispose de mes biens, comme il l’entendra, ne devant compte à personne. ’ ’ Il me semble que cette dernière clause fait disparaître tout doute, si doute il pouvait y avoir, sur l’intention de la testatrice de donner à son légataire universel un pouvoir général de disposition des biens légués. ... Les termes ‘‘... dispose de mes biens comme il l’entendra” n’imposent pas une disposition spécifiée ou limitée des biens: elle peut se faire soit par acte entre vifs, soit par testament, ou des deux manières à la fois. ...

Schultz & Company, a firm of consultants in the field of forestry and professional engineering. ... Schultz & Company, participated in a cruise of the timber limits owned by the appellant and found Block 350 comprised a total area of approximately 300 acres of which only 127 acres carried merchantable timber having a volume of 721,000 feet, board measure. ... In the three years from 1950 to 1952, inclusive, miscellaneous income comprised: 1950 1951 1952 Poles and piling and salvage $1,748.91 $2,425.03 $ 2,134.23 Stumpage receipts 0,100.57 2,386.73 19,966.83 Interest on bonds 300.00 300.00 300.00 Interest received 4.14 21.51 65.07 Sales of rock 250.00 Sales of gravel 95.00 Commission 2.50 3.00 4.00 Discounts earned 33.24 64.25 69.81 Sundry 60.00 Rents of yarder and donkey 891.09 $7,439.36 $5,355.52 $23,431.03 The inclusion of stumpage receipts in the income of the appellant for the years 1950-1952 inclusive seemed to be of special importance but counsel for the appellant and respondent agree the term ‘‘stumpage receipts’’ is a misnomer and that the income shown under this classification actually was derived from the sale of logs cut on timber limits owned by the appellant or on which it held cutting rights. ...

M.N.R., [1951] C.T.C. 1, Cartwright, J., says (p. 7): ‘ ‘It is suggested that the words in Section 3 of the Income War Tax Act ‘profits from a trade, or commercial or financial or other business or calling’ also show that the word ‘business’ is used in contradistinction from the word ‘calling’. ... ’ The transaction as explained by the appellant in his testimony would appear to be of the nature of transactions put through every day in the world of business or finance or commerce. ... This description in my mind covers ‘‘ trading and business transactions’’ as understood in the ordinary sense. ...

Now the only suggestion that the goods were delivered "‘on consignment ‘ ‘ is the use of those words on the delivery slips (Ex.1). ... There at page 781 the Lord President (Clyde) stated the principle in these words: " " It is, however, quite consistent with this that a prudent commercial man may put part of the profits made in one year to reserve, and carry forward that reserve to the next year, in order to provide against an expected, or (it may be) an inevitable, loss which he foresees will fall upon his business during the next year. ...

It is clear therefore that a trust, such as is here in question, is a person ’ within the statute. ... It appears to be that the sale of the testator’s lands is a mere accrual of capital, and possesses 7 none of the elements of a business and no portion of the proceeds / from sales of land can hardly, in the circumstances, be called / annual net profit or gain. ... & N. 769, at p. 777. Whatever might be said in support of the Crown’s contention if the testator were still alive, and doing in this connection what the trustee is now doing, it can hardly be said that it is part of the business of the trustee, to deal in lands for profit. ...

"‘the following special business will be submitted in the form of Special resolutions... ’’, and then followed the resolutions in question. ... D. 532 at 547, said: "In the New British Iron Co. case (1898) 1 Ch. 324 the articles required the directors to possess a share qualification, and provided that the remuneration of the board should be an annual sum of £1000 to be paid out of the funds of the Company, and it was held that, although those provisions in the articles were only part of the contract between the shareholders inter se, the provisions were, on the directors being employed and accepting office on the footing of them, embodied in the contract between the Company and the directors.... “... ... The directors in the present case being unwilling’—in this case unable—‘to appoint additional directors under the power conferred on them by the articles, in my opinion, the Company in general meeting has power to make the appointment.’ ”’ Applying that principle to this case I hold that, while the directors had the power under the Articles of Association to fix their own salaries as officials, they were unable, for the reasons I have already given, or were unwilling, to exercise such power, the company in general meeting had the power to do so. ...