Search - 辐射监测仪 校准

Sivaco Wire & Nail Company, Industrial Fasteners LTD v. Minister of National Revenue, [1981] CTC 2081, 81 DTC 140 D E Taylor:—These are appeals heard on common evidence in the City of Montreal, Québec, against income tax assessments for the years 1972 to 1976 inclusive for Industrial Fasteners Ltd (hereinafter referred to as “industrial”) and for the years 1974,1975 and 1976 for Sivaco Wire & Nail Com- pany (hereinafter referred to as “Sivaco”). ...

Clarence Daigle & Fils Ltee v. Minister of National Revenue, [1981] CTC 2770 Roland St-Onge:—The appeal of the company, Clarence Daigle et Fils Ltée, came before me on July 8, 1981, in the city of Fredericton, New Brunswick, and the issue is whether the appellant is allowed to claim an investment tax credit, within the meaning of subsection 127(10) of the Income Tax Act, for a tractor and scarifier-tooth rake purchased in the appellant’s 1977 taxation year. ... The Taxpayer, CLARENCE DAIGLE & FILS LTÉE, (hereinafter referred to as the “Taxpayer”), is a Company incorporated under the laws of the Province of New Brunswick and at all times material to the appeal carried on business in the Province of New Brunswick. 2. ...

S & S Properties LTD v. Minister of National Revenue, [1977] CTC 2267 Roland St-Onge (orally: March 25, 1977):—The appeal of S & S Properties Ltd came before me on March 22, 1977 at the City of Victoria, British Columbia, and the question at issue is whether a gain earned in the appellant’s 1973 taxation year is taxable or not. ...

Kelly, Douglas & Company Limited v. Minister of National Revenue, [1976] CTC 2107 A W Prociuk (orally: October 31, 1975):—The appellant, Kelly, Douglas & Company Limited, appeals from the respondent’s reassessment of its income for the taxation year ended December 31, 1971, wherein the deduction of $53,331, representing the cost of its stationery and special forms on hand at the end of the year, from its income was disallowed on the ground that it was inventory within the meaning of subsection 14(2) and paragraph 139(1)(w) of the Income Tax Act then in force, and should be carried forward into the succeeding year. ...

Bates Construction & Development Corporation v. Minister of National Revenue, [1973] CTC 2277, 73 DTC 234 The Assistant Chairman:—The appeal is from a tax assessment for the 1969 taxation year. Counsel for the parties agreed on the following facts: The fiscal period of Bates Construction & Development Corporation (hereinafter called “Bates Construction”) ends on September 30. ...

Smith, James $. Smith and Bernard E. Smith, Jr. (Executors of the Estate O Bernard E. ... The learned President, Jackett, J., in exercising his discretion, refused to strike out the parts of the Notice of Appeal objected to. ‘¢.. it was never intended that decisions in the Exchequer Court on ordinary questions of practice or procedure should be subject to revision by this Court.’’ ...

Floor & Wall Covering Distributors Limited and Vina-Rug (Canada) Limited v. ... The owners and the number of shares of all the outstanding common shares (and there were no other voting shares issued in any of these companies) at all material times of each appellant company and of these two other companies were as follows: Floor & Wall Covering Distributors Limited J. ...

Trent Valley Sand & Stone Ltd. v. R., [1997] 2 CTC 207, 97 DTC 5188 Marceau J.A. ...

Angus Kenneth Maclean, Deborah Ann Maclean and Fundy Housing & Recreation Limited, [1994] 1 CTC 127 Bateman, J. ... The question as to whether the funds were “ payable” at the relevant time was not specifically argued before the Court, in TransGas. ... & K. Electric Ltd. have proved their claims in the amounts of $4,300, $29,288.90 and $7,469.79 respectively. ...

In Re Goodman & Carr Et Al., [1968] CTC 484, 68 DTC 5288 LACOURCIERE, J. ... The cases collected in Holmested & Langton, Ontario Judica- ture Act, 5th ed. at p. 1039, support the following propositions advanced by the editor: 1. ... On the other hand, if it is sufficient for the party demanding the production to say, as a mere surmise or conjecture, that the thing which he is so endeavouring to inquire into may have been illegal or not, the privilege in all cases disappears at once, The line which the Courts have hitherto taken, and I hope will preserve, is this — that in order to displace the prima facie right of silence by a witness who has been put in the relation of professional confidence with his client, before that confidence can be broken you must have some definite charge either by way of allegation or affidavit or what not. ...