Search - 辐射监测仪 校准

Johnson & Johnson Inc. v. D.MNR, 88 DTC 6235, [1988] 2CTC 1 (FCTD) MacGuigan, J. ... Armstrong & Co. Ltd., on March 20, 1970 (1970), 5 T.B.R. 1 and has been followed since in a number of cases. ... Armstrong & Co. Ltd. (1970), 5 T.B.R. 1): Counsel for the respondent argued that the word "materials" in its ordinary meaning refers to matter or substances considered as such, for example, metal, cloth, powders, pastes, etc., and not to things constructed from such materials into articles of a specific design, size and shape. ...

Price (Nfld) Pulp & Paper Limited and the Price Company Limited v. ... The answer to this question depends on the construction of subparagraph 30(1)(a)(ii) of the Excise Tax Act, RSC 1952 € 100, as amended. Apart from the fact that the newsprint machine purchased by Price (Nfld) Pulp & Paper Limited was destined for Grand Falls, Newfoundland, and the newsprint machine purchased by The Price Company Limited was destined for Alma, Quebec, and that the contracts were concluded on different dates and provided for different numbers and amounts of instalment payments, the issues raised in the two petitions of right brought by the suppliants were the same. ...

Granby Construction & Equipment Lid Et Al, [1974] CTC 701, 74 DTC 6543 McFarlane, J (per curiam):—This is an appeal from the judgment of Bouck, J pronounced May 23, 1974, which directed that certain documents, books, records, papers and things “be replevied” to the respondents. ... Omitting portions immaterial for the present purposes, this authorization reads as follows: AUTHORIZATION TO ENTER AND SEARCH The Director, Special Investigations Division, Department of National Revenue, Taxation, hereby authorizes VERNON ROBERT MILLEY, VICTOR RUDOLPH REINERS, RODNEY LLOYD JAMIESON, RAYMOND J MACISAAC, BERNARD VELTKAMP, CHARLES OLOF SELMAN, EDWARD ARMSTRONG HEYES, R S OLNEY, C S HODSON, ANDRIES VAN HEUKELOM, W H SYMONS, and DONALD JUDSON WELLS, officers of the Department of National Revenue, or any of them, together with such members of the Royal Canadian Mounted Police or other peace officers as they, or any of them, may call on to assist them, or any of them, to enter and search, if necessary by force, the following premises and any receptacles or places therein: (designated premises and safety deposit boxes) for documents, books, records, papers or things which may afford evidence as to the violation of any provision of the Income Tax Act or a regulation and to seize and take away such documents, books, records, papers or things and retain them until they are produced in any court proceedings, and (offices of a chartered accountant and of a firm of barristers and solicitors at Prince Rupert) for documents, books, records, papers or things pertaining or relating to Granby Construction & Equipment Ltd, Raymond Alexander McLean, Bedrock Granby Contractors Ltd, Belliveau Enterprises Ltd, Belliveau and Company Contracting Ltd, Empress Ventures (1966) Ltd, Greene Clinic Holdings Ltd, Haida Construction Ltd, Haida Finance Company Ltd, MacKenzie Ventures Ltd, Prince Rupert Equipment Rentals Ltd, Seal Cove Properties Ltd, Tenmen Securities Lid, and Star Enterprises Ltd, which may afford evidence as to the violation of any provision of the Income Tax 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 only doubt I have felt in this connection is as to the grounds for believing there was a violation committed or likely to be committed by the respondents other than Granby Construction & Equipment Ltd and McLean. ...

Lunham & Moore Ltd. v. R., [1975] C.T.C. 183, 75 D.T.C. 5131 Heald, J: 1 The plaintiff was incorporated in 1947 under the name of Lunham & Moore Tankers Limited and has carried on since then the business of operating a shipping company involved basically in bulk cargo service trading around the world. ... In the alternative, the defendant pleads “... that the proceeds received by the Plaintiff from the sale of the 17,000 Camflo shares were payments made to it as interest or as a bonus in the nature of income with respect to...” subject debentures (see paragraph 6 statement of defence). 14 On the facts here established in evidence, I have concluded that the plaintiff's submissions as to the true nature of subject transaction are correct. ...

McCart & Company Limited v. His Majesty the King, [1938-39] CTC 220 MACLEAN, J. ... In pursuance of the authority conferred upon the Minister of National Revenue by such Orders in Council, the Minister proceeded from time to time to fix, in writing, the value for duty of certain named goods, in the case of fruits and vegetables at so many cents per pound, and this would be communicated to customs and excise officers throughout Canada, by what are called ‘‘ Appraisers’ Bulletins’’ signed by the Commissioner of Customs, or the Assistant Commissioner of Customs. ... That section provides that ‘‘although any duty of customs has been overpaid, or although, after any duty of customs has been charged and paid, it appears or is judicially established that the same was charged under an erroneous construction of the law. no such overcharge shall be returned after the expiration of three years from the date of such payment, unless application for payment has been previously made. ’ The suppliant, I think, through its authorized customs broker, made claims, orally and in writing, for a refund of the alleged excess of duties paid upon the goods in question. ...

Osler, Hammond & Nanton Limited v. Minister of National Revenue, 63 DTC 1119, [1963] CTC 164, [1963] S.C.R. 432 JUDSON, J. ...

Buegeleison & Jacobson Limited v. Minister of National Revenue, [1978] CTC 2142, 78 DTC 1103 A J Frost:—This is an income tax appeal relating to a notice of reassessment dated August 27, 1975 with respect to the appellant’s 1974 taxation year. ...

They were employees of and had assigned their rights in the inventions to Smith, Kline & French Laboratories Limited, a United Kingdom company, which owns the Canadian patents for these processes. Smith, Kline & French Canada Ltd. is a Canadian company licensed by the patent owners to sell the medicine in Canada which it does under the name Tagamet as a prescription drug. ... The applicant, in stressing the general principle of "openness" of court records also referred to Samuel Moore & Co. v. ...

Copley & Associates Limited, Majestic Supplies Limited, Wabco Standard Trane Inc. ... Position of Trane Canada The position of Trane Canada supports that taken by Canam Enterprises — the effect in law of the order is as if the lien had not been preserved or written notice of the lien had not been given. ...

Innovation and Development Partnership / Idp Inc. v. Her Majesty the Queen, [1993] 2 CTC 88 Cullen, J. ... However, my concern is that if indeed there was “ uncertainty” as to which documents the defendants required and if the plaintiff felt that clarification would not come from the defendant, why did the plaintiff choose not to produce documents instead of simply going to the Court to ask for clarification of the order? ...