Search - 辐射监测仪 校准
Results 22721 - 22730 of 23539 for 辐射监测仪 校准
EC decision
His Majesty the King v. Weddel Limited, [1945] CTC 245
It was argued that the words ‘‘are imported’ ‘ in section 41, when used with regard to goods, cannot refer to goods that have been imported but must refer only to goods that are being imported, and that the words ‘‘the value so determined shall, until otherwise provided, be the value upon which the duty on such goods shall be computed and levied’’ clearly contemplate future use of the determination. ... When goods subject to tax under this Part or under Part • Al of this Act arc* sold at a price.... ...
QCSC decision
V., [1948] CTC 73
Hyde & Ahern, Attorneys for the Respondent, that any demolition of the buildings could only be done pursuant to and in accordance with the terms and provisions of the said Deed of Sale above referred to and not solely for the purpose of reducing or cutting down removal costs or expenses, the whole as more fully appears from a copy of the said letter, the original of which is in the hands of the said attorneys who will have to file same at enquete in default whereof secondary evidence of said letter will be made. 7. ... Clause 7 of the Conditions of Sale to the fulfillment of which the petitioner bound and obliged itself reads as follows: " 7th. ...
FCTD
Huet v. The Queen, 95 DTC 5008, [1995] 1 CTC 367 (FCTD)
. * Notice may be given in various other ways — for example, in an economic statement by the Minister of Finance, a ministerial declaration (in Quebec), draft legislation, or even a press release. ...
TCC
Emilio S. Binavince v. Minister of National Revenue, [1991] 2 CTC 2580, 91 DTC 1225
She identified Exhibit R-6, a letter signed by the appellant on Cowling & Henderson letterhead, Barristers and Solicitors, but she felt that she was dealing with the appellant as a person in authority in the Company and not as its lawyer. ... Metropolitan Police Force, 45 D.L.R. (4th) 318 (S.C.C.) and Matheson & MacMillan Ltd. v. ... & P.E.I.R. 189 at page 194 (P.E.I.S.C.) as authority. On the main issue of due diligence or reasonable care under subsection 227.1(3), the Minister says that the Company should have kept a separate account as in James V. ...
EC decision
Interior Breweries Ltd. v. MNR, 55 DTC 1090, [1955] CTC 143 (Ex Ct)
The agreement with Mercer, Lauder & Company to purchase the bonds, debentures and stock of the appellant was actually entered into on May 31, 1950. ...
FCA
GSW Appliances Ltd. v. R., 98 DTC 6010, [1998] 1 CTC 335 (FCA)
., at 5241. 4 S.C. 1980-81, c. 48, ss. 10(7). 5 $ Ibid., at 5241, see also Mattabi Mines Ltd. v. ...
FCTD
Van Son Estate v. The Queen, 90 DTC 6183, [1990] 1 CTC 182 (FCTD)
., [1986] 1 C.T.C. 2262, 86 D.T.C. 1214, as well as Les Conventions entre actionnaires, Editions Wilson & Lafleur, Martel Ltée, 1985, under the authorship of Paul Martel. ...
FCTD
Parkland Operations Limited v. Her Majesty the Queen, 90 DTC 6676, [1991] 1 CTC 23 (FCTD)
Was the " expense" in question incurred by the taxpayer for the purpose of gaining or producing income from the business? ...
FCTD
Gladden Estate v. The Queen, 85 DTC 5188, [1985] 1 CTC 163 (FCTD)
The passage reads as follows: [Tax convention liberally interpreted] The accepted principle appears to be that a taxing Act must be construed against either the Crown or the person sought to be charged, with perfect strictness — so far as the intention of Parliament is discoverable. ...
FCTD
The Queen v. Albino, 94 DTC 6071, [1994] 1 CTC 205 (FCTD)
This argument, however, puts a very narrow interpretation on the words ”.... amount... received... in recognition of his long service" in the definition of "retiring allowance” in subsection 248(1) of the Income Tax Act. ...