Search - 辐射监测仪 校准

Pratt & Whitney Canada Inc. v. R., [1997] 2 CTC 2378, 97 DTC 613 Lamarre Proulx T.C.J.: This concerns a motion for disclosure of a legal opinion obtained by officers of the Minister of National Revenue (“the Minister”) on an assessment under appeal. ... This agreement is entitled: “Memorandum of Understanding between Industry, Trade and Commerce and Regional Economic Expansion and Pratt & Whitney Canada Inc.” ... Samson Indian Band & Nation v. Canada) 125 D.L.R. (4th) 294, at pages 769-73 (D.L.R. 298), to indicate that this privilege exists equally in private and public matters:... ...

S & S Properties LTD v. Her Majesty the Queen, [1978] CTC 412, 78 DTC 6294 Walsh, J:—This is an appeal from the decision of the Tax Review Board dated March 25, 1977, dismissing plaintiff’s appeal from an income tax assessment for its 1973 taxation year. ... On or about May 19, 1970, plaintiff was incorporated under the name of Workinteen Properties Limited and its name was changed to S & S Properties Ltd about February 1971. ... It is the motivation at the time of purchase which is important and when the original motivation of Mr Sherwood at the time the property was purchased by him and his wife in 1967 was frustrated by marital problems and her illness there is nothing to indicate that when the plaintiff S & S Properties Limited (formerly Workinteen Properties Limited) purchased the property in July 1970 the intention had been changed. ...

John Shipbuilding & Dry Dock Co. Ltd., 80 DTC 6272, [1980] CTC 352 (FCA) The Chief Justice:—The issue in this appeal is whether lump sum payments of $25,375, $75,000 and $81,875 made by the respondent in 1971, 1972 and 1973 respectively to Com/Code Corporation, a non-resident United States corporation, were amounts in respect of which the respondent was required by the applicable provisions of the Income Tax Act* [1] to deduct and remit to the Receiver General of Canada non-resident income tax payable by Com/Code. ... The appeal therefore fails and it should be dismissed with costs. 1 For 1971 section 109, and for 1972 and 1973 renumbered section 215, provided in part: SEC 109. (1) When a person pays or credits or is deemed to have paid or credited an amount on which an income tax is payable under this Part, he shall, notwithstand ing any agreement or any law to the contrary, deduct or withhold therefrom the amount of the tax and forthwith remit that amount to the Receiver General of Canada on behalf of the non-resident person on account of the tax and shall sub mit therewith a statement in prescribed form. (5) Where a person has failed to deduct or withhold any amount as required by this section from an amount paid or credited or deemed to have been paid or credited to a non-resident person, that person is liable to pay as tax under this Part on behalf of the non-resident person the whole of the amount that should have been deducted or withheld, and is entitled to deduct or withhold from any amount paid or credited by him to the non-resident person or otherwise recover from the non-resident person any amount paid by him as tax under this Part on behalf thereof. 2 See The Canada-United States of America Tax Convention Act, 1943, Statutes of Canada 1943-44, c 21. 3 Vide Stroud’s Judicial Dictionary Fourth Edition, p 2328: RENT: It has been said that the primary meaning of “rent” is the sum certain, in gross, which a tenant pays his landlord for the right of occupying the demised premises (see C Litt 96 a, 141 b 142 a; Jacob; Elph; Woodfall). 4 Compare Western Electric Co v MNR supra. 5 T See also MNR v Wain-Town Gas & Oil Co Ltd, [1952] 2 S.C.R. 377; [1952] CTC 147; 52 DTC 1138, per Kerwin, J (as he then was) at 150, 382, 1140. ...

Bowes & Cocks Ltd. v. MNR, 89 DTC 341, [1989] 2 CTC 2043 (TCC) Bonner, T.C.J. ... The appeals from the assessments for the 1981 & 1983 taxation years will be dismissed. ...

Gamache & Sons Logging Ltd. v. Minister of National Revenue, [1991] 1 CTC 2627, 91 DTC 824 Brulé, T.C.J. ... Harris (1904), 5 T.C. 159, the court emphasized at page 5396: ”... whether a series of transactions results in a capital gain or loss or a trading profit or loss is a question of fact to be determined after considering all of the surrounding circumstances". ...

Anjalie Enterprises Limited, C/O Teichrob Unger & Co. v. Her Majesty the Queen, [1995] 1 CTC 2802 Lamarre J.T.C.C. ... Fisher relied on Anderton & Halstead Ltd. v. Birrell, 16 T.C. 200, in which Rowlatt J. stated at pages 208 and 209, and I quote: What the statute requires, therefore, is an estimate to what extent a debt is bad, and this is for the purpose of profit and loss account. ...

Penner & Co Western LTD v. Minister of National Revenue, [1984] CTC 2017, 84 DTC 1006 Goetz, TCJ:—This is an appeal by Penner & Co Western Ltd (“the Company’’) with respect to its 1977 taxation year. ...

Gordon $. Shipp, Harold G. Shipp, Bessie L. Shipp and June C. Shipp v. ... On March 4, 1959, Gordon $. Shipp, the father, called Harold G. Shipp on the telephone at San Juan and informed him that he and Bessie L. ...

Mart Steel & Metal Corp. v. R., [1975] C.T.C. 40, 75 D.T.C. 5019 Addy, J: 1 The defendant, a duly licensed wholesaler within the meaning of the Excise Tax Act, RSC 1952, c 100, purchased in November and December 1967, as it had in the past, its inventory of steel from a Canadian importer. ... The licensed wholesaler was not the importer but purchased the goods from the Canadian importer who had imported them from a supplier overseas. 5 Since the case involves subparagraphs 30(1)(c)(i) and (ii) of the Excise Tax Act, as amended by SC 1959, c 23, and regulation 28(1)(c) of the General Excise and Sales Tax Regulations, they are reproduced hereunder for the sake of convenience: 30. (1) There shall be imposed, levied and collected a consumption or sales tax of eight per cent on the sale price of all goods (c) sold by a licensed wholesaler, payable by him at the time of delivery to the purchaser, and the tax shall be computed (i) on the duty paid value of the goods, if they were imported by the licensed wholesaler, or (ii) on the price for which the goods were purchased by the licensed wholesaler, if they were not imported by him, and such price shall include the amount of the excise duties on goods sold in bond; or 28. (1) In this regulation, • “cost of domestic goods” means the price at which domestic goods are invoiced by the supplier, including any amount that the purchaser is liable to pay to the vendor by reason of or in respect of the sale in addition to the amount charged as price, except that (c) on goods purchased at a delivered price, transportation prepaid by the supplier of the goods to an independent carrier may be deducted from the invoiced price of the goods, provided that the amount of the transportation prepaid is shown as a separate item or as a note on the supplier's invoice and the licensed wholesaler has on file, for inspection by Excise Tax Auditors, a certified copy of the relevant transportation bill paid by the supplier. ...

United Color & Chemicals Ltd. v. R., (sub nom. Vass v. R.) 98 D.T.C. 1385, [1998] 2 C.T.C. 3247 Beaubier T.C.J.: 1 These appeals for a series of tax years from 1983 to 1989 were filed in the Tax Court of Canada on November 20 and November 22, 1995 respectively. ... The present appeals will be heard on common evidence with the appeals of United Color & Chemicals Limited (95-3806(IT)G). ...