Search - 辐射监测仪 校准

The statement therein contained was as follows: " In' compliance with the expressed wish of the annuitant, the date of maturity of this contract is hereby changed from March 24, 1954, to March 24, 1947. ...

More precisely, having regard to the submissions of the parties, did each transaction give rise to an exempt supply as regards the Appellants. [57] Certain general provisions of the Goods and Services Tax portion of the Excise Tax Act should be kept in mind. [58] Section 165 enacts that every recipient of a taxable supply made in Canada shall pay to the Government of Canada tax in respect of the supply equal to 7 % of the value of the consideration for the supply, unless it is a zero-rated supply. [59] The definitions of certain terms and expressions of general import used in section 165 or elsewhere in the Excise Tax Act should be noted. ... "Alban Garon" J.T.C.C. [1]               Page 23b of the transcript, line 24 to page 24, line 12. [2]               Section 7 quoted above and referred to at the hearing of these appeals was amended by section 88, c. 10 of the Statutes of Canada, 1997 and was made retroactive to September 14, 1992 for certain purposes. ...

The usual rule — and I see no reason why it should not apply in income tax appeals — is set out in Odgers’ Principles of Pleading and Practice, 2nd edition at page 532: The “burden of proof” is the duty which lies on a party to establish his case. ...

The doctrine laid down in Salomon v Salomon & Co, Ltd ([1897] AC 22; [1895-99] All ER Rep 33) has to be watched very carefully. ... This “sue for and recover” rule was followed in Re J Bibby & Sons, Ltd Pensions Trust Deed, Davies v IRC, [1952] 2 All ER 483. ... The principle of Salomon v Salomon & Co Ltd, supra, is still very much part of our law and in general the courts have rigidly applied it. ...

I have already suggested that cross-examination of Revenue Canada officials will determine the appropriateness of the action taken — a suggestion reflecting the receipt of advice in what counsel for the Crown calls “the most routine and ordinary context”. ... Having said that, I must nevertheless observe that although counsel did not cite any jurisdictional parallels, I can think of two — the interception of private communications, and applications concerning the proceeds of crime. ... Cammell Laird & Co., [1942] A.C. 624, [1942] 1 All E.R. 487 (H.L.), the law in England, at least in civil cases, was that a formal objection by the executive to the disclosure of any state information was conclusive and could not be questioned by the courts. ...

Another principle which is particularly important in determining the necessity to supply particulars is that particulars mustn't — is that evidence must not be ordered disclosed under the guides of particulars. ... All the counts imply either a false statement or a failure to report income by — a failure to pay tax by failing to report income. ... & P.E.I.R. 49, 301 A.P.R. 49; R. v. Esposito (1985), 24 C.C.C. (3d) 88, 53 O.R. (2d) 356; R. v. ...

. — [Emphasis mine and the author's] When I look at the comparative uniformity of Canadian Statute law in relation to search and seizure provisions I find that now in almost every case the word “reasonable” is used and not the words “reasonable and probable”. ... I acknowledge that the word is used again, four years later, in Simmons, which purports to summarize Hunter, but five years earlier in Coopers & Lybrand, the word "probable" was not mentioned. ... This argument relates to the warrants which were issued allowing searches to be made of the offices of Baron & Abrams (barristers and solicitors) and Baron & Merton (chartered accountants). ...

It is said that the expenditure was part and parcel of the fundamental financial arrangements — the basic capital transactions — by which the respondent was established, and that the Construction Contract, the Pulp Contract, and the Steam Contract constituted the basis on which it was to operate. ... The parts of that agreement, which are material for present purposes, are as follows: WHEREAS the Settlor will be entitled to a voting trust certificate representing 99,986 common shares in the capital stock of Mount Royal Paving & Supplies Limited; AND WHEREAS the ettior desires to establish a trust respecting the said voting trust certificate as hereinafter set forth; AND WHEREAS the foregoing recitals are made by the Settior and not by the Trustee; NOW THEREFORE THIS INDENTURE WITNESSETH that in consideration of the sum of one dollar by each of the parties hereto to the other paid, the receipt whereof by each of the parties is hereby acknowledged, it is agreed by and between the parties hereto as follows: 1. ... There is no dispute € as to the facts. The Minister has added the value of the corpus of the Trust to the value of the estate passing under the will and takes the position that that corpus is property passing on the death of the deceased or property deemed to pass on the death of the deceased pursuant to subclause (viii) of clause (p) of section 1 [now subclause 1 (r)(x)] of the Act. ...

During the period from 1962 to 1 April 1969, the Plaintiff expended. the following sums in furtherance of the business of exploration carried out by him: 1962 $ 6,500.00 1963 1,122.09 1964 908.96 1965 6,257.07 1966 19,811.09 1967 60,795.80 1968 6,953.95 1969 2,862.05 1970 1,208.60 $106,019.61 4. ... More conclusively I cannot accept the proposition that the company carried on a hobby as agent for the plaintiff for to do so would be to disregard the very concept of the nature of a corporation laid down in Salomon v Salomon & Co, [1897] 2 AC 22, where Lord Hershell said at page 42:... I am at a loss to understand what is meant by saying that A Salomon & Company Limited is but an “alias” for A Salomon. ...

The plaintiff is also authorized under its Memorandum of Association to carry out the following activities: — to invest and deal with the monies of the Company not immediately required in such a manner as from time to time may be determined; — to take over, manage and dispose of in any manner whatsoever, any business or undertaking in which the Company, may be interested or in the securities of which it may have invested its funds or with which it may have business relations; — to buy or otherwise acquire and hold, sell and deal in real property and personal property of all kinds and rights, in particular lands,... business or industrial concerns and undertakings, mortgages or charges on personal property,... securities... book debts Terry Summach (Terry S.) and his immediate family own fifty per cent of Flexi-Coil’s shares and his uncle, Ken Summach (Ken S.) and his immediate family own the other fifty per cent. ...