Search - 辐射监测仪 校准

I agree with the learned trial judge that a clear and unequivocal positive act implementing a change of intention would be necessary to change the character of the land in question from a trading asset to a capital asset — and that on the facts here present, there was no evidence of such a positive or overt act. ...

In my view, Judge Taylor erred and Judge Teskey was correct — the subsidy in this case is a taxable allowance under paragraph 6(1)(b) of the Act. ...

The Dun & Bradstreet report on WGL indicated that it was incorporated in September 1984, and commenced business in October 1984. ...

.: — This is an appeal from a Notice of Reassessment wherein the Minister of National Revenue (the “Minister”) reassessed the Appellant’s tax payable for the 1990 taxation year. ...

The said section reads as follows: (4) Search — Where the Minister has reasonable and probable grounds to believe that a violation of this Act or a regulation has been committed or is likely to be committed, he may, with the approval of a judge of a superior or county court, which approval the judge is hereby empowered to give on ex parte application, authorize in writing any officer of the Department of National Revenue, together with such members of the Royal Canadian Mounted Police or other peace officers as he calls on to assist him and such other persons as may be named therein, to enter and search, if necessary by force, any building, receptacle or place for documents, books, records, papers or things that may afford evidence as to the violation of any provision of this Act or a regulation and to seize and take away any such documents, books, records, papers or things and retain them until they are produced in any court proceedings. ...

The facts in this case, it was said, are different from the reported cases of Lloyd Youngman & Company Inc., Trustee of the Estate of Harold Fraser in Bankruptcy v. ...

Under the Scientific & Research Tax Credit (SRTC) scheme, the issuer of the security, Dell, designated an amount of $7.5 million which was purchased by the plaintiff. ...

Thus, it is argued that to now treat the use of the loan as income in his hands, amounts to double taxation — the income potential for the loan has been taxed twice. ...

.: — Relief Sought The notices of motion filed respectively by Her Majesty the Queen and the other defendants seek identical remedies: namely the grant of leave to file a conditional appearance in order to object to the jurisdiction of the Court, a finding that the Court has no jurisdiction to entertain this action, and in the alternative the striking out of all or part of the statement of claim on other grounds. ...

However, the Robert & Collins French-English Dictionary, 2d edition, 1988 interprets "interdit" as "forbidden" or "prohibited" and does not interpret that word to mean "capacity". ...