Search - 辐射监测仪 校准

The salient provisions of the amending Special Act of 1968 may be expressed in summary form as follows: \ 1. ... This condition has been satisfied by section 2 of the Special Act which provides that all the property of the “... constituent corporations” is “transferred to and vested in this corporation” so that this corporation shall hold and enjoy all (such: property) in the same manner and to the same extent as such (property was) held and enjoyed by any one of the constituent corporations immediately prior to such time”. ...

Clause 2.19 of the Code of Rules and Regulations is as follows: Section 2.19 — Transportation of Employees Necessary and approved transportation required in the performance of the duties of any employee shall be at the expense of the Board. ... (See Canadian Encyclopedic Digest — Western (3rd ed.) vol. 7, p. 401.) ...

(c) That the amount opposite ‘‘Cash on Hand & in Bk.” on the said balance sheet was improperly stated. ... $ If the total value of such gifts exceeded $4,000, complete and file a gift tax return on or before 30th April, 1950. ...

Le texte anglais nous dit substantiellement la même chose: «... such remedy as the court considers appropriate and just in the circumstances.» ... L'article 8 est une disposition constitutionnelle pour la protection contre les fouilles ou saisies abusives, en anglais: «... the right to be secure against unreasonable search or seizure.» ...

The February 1994 Department of Finance Technical Note that accompanied the amending legislation states in part: New clause 37(8)(a)(ii)(B) contains the new alternative method for determining SR&ED expenditures. [...] If the taxpayer does elect the alternative method, the following expenditures will be considered to be for SR&ED carried on in Canada and therefore included in the taxpayer’s SR&ED pool under subsection 37(1): (1) an expenditure of a current nature (generally a lease expense) that was for and all or substantially all attributable to the use of premises, facilities or equipment for the prosecution of SR&ED in Canada, unless the expenditure was for general purpose office equipment or furniture. [...] ...

., unreported, Appeals No. 83-487 (IT) & 84-330 (IT), dated March 21, 1985). ... These cases, it is argued, set out the following criteria for satisfying subparagraph 8(1)(h)(ii): First, the taxpayer must be required as part of his employment to travel from place to place, but that need not be a written, contractual requirement — it may be an implied term of the employment. ...

That amount was made up as follows: (a) The Professional Institute of the Public Service of Canada $ 72.00 (b) The Forensic Society_. 15.00 (c) The American Chemical Society 51.00 (d) The Chemical Society of Britain 20.70 (e) The Canadian Institute of Chemistry 34.45 Total $193.15 The Minister of National Revenue allowed the deduction of $72 paid to the Professional Institute of the Public Service of Canada.* [1] The balance of $121.15 was disallowed. ... The Bond case was, rightly in my view, distinguished. 4 + This statute and its amendments were carried into the 1952 revision as Cc 148, now commonly referred to as the “old” Act. 5 *SC 1951, c 51, subsection 3(3). 6 +The editors of the Canada Tax Service, at page 11-1002, expressed the view that paragraph 11(10)(a) ‘‘was enacted to give statutory recognition to the position taken by Thorson, P in [Bond and Rutherford]. ...

"' In either case, of course, what is contemplated is not the mere physical act of extraction of ore or of extraction of ore and processing of the ore. ... M.N.R., supra, at page 232 [S.C.R.]: What is exempt under the latter section [subsection 83(5)] is “ income derived from the operation of a mine.” ...

.: — Introduction This is an appeal from a decision of the Tax Court of Canada (Sarchuk J.T.C.C.) dated December 3, 1990 dismissing the plaintiffs appeal. ... & E. Ency. of Law, 2nd ed., vol. 26; tit. “Statutes,” pages 689-90: Provision in regard to the assessment and collection of taxes, and the measures preliminary thereto which are intended for the protection of the taxpayer, to ensure an equality of taxation, and to prevent a sacrifice of his property, are mandatory; while, on the other hand, those intended simply for the guidance of the officers and to promote the efficiency of their work are directory. ...

See Grover & lacobucci, Materials on Canadian Income Tax (5th ed., 1983, pp. 62-65). ... In other words, if there be admissible, in any statute, what is called equitable construction, certainly such a construction is not admissible in a taxing statute where you simply adhere to the words of the statute.' — cited with approval in this Court in The King v. ...