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News of Note post
LeBlanc JA stated: [T]he TCC scrupulously followed the approach … required of it under Safeway. In particular, it concluded from the evidence before it that the appellant's sole motivation at the time of the acquisition of the land in question was clearly to resell it at a profit, noting in this regard that the appellant had never intended to carry out the development project desired by the City of Mascouche. … [T]he lands in question … were located in close proximity to the future train station … [and] the City of Mascouche had undertaken, in order to facilitate the implementation of the development project on the axis of such station, to modify its urban plan and by-laws, to achieve, before the end of 2007, free circulation on the land and to complete certain infrastructure work. ... The Queen, 2021 CAF 229 under s. 9 – capital gain v. profit – real estate. ...
FCTD (summary)
The Queen v. Nomad Sand & Gravel Ltd., 87 DTC 5343, [1987] 2 CTC 112 (FCTD) -- summary under Class 10
Nomad Sand & Gravel Ltd., 87 DTC 5343, [1987] 2 CTC 112 (FCTD)-- summary under Class 10 Summary Under Tax Topics- Income Tax Regulations- Schedules- Schedule II- Class 10 A sand and gravel pit was not a "mine", and front end loaders used in the gravel pit operation accordingly were Class 22, rather than Class 10 assets. ...
FCTD (summary)
The Queen v. Nomad Sand & Gravel Ltd., 87 DTC 5343, [1987] 2 CTC 112 (FCTD) -- summary under Class 22
Nomad Sand & Gravel Ltd., 87 DTC 5343, [1987] 2 CTC 112 (FCTD)-- summary under Class 22 Summary Under Tax Topics- Income Tax Regulations- Schedules- Schedule II- Class 22 A sand and gravel pit was not a "mine", and front end loaders used in the gravel pit operation accordingly were Class 22, rather than Class 10 assets. ...
Decision summary
Firestone Tyre & Rubber Co. Ltd. v. Lewellin (1957), 37 TC 111 (HL) -- summary under Agency
Firestone Tyre & Rubber Co. Ltd. v. Lewellin (1957), 37 TC 111 (HL)-- summary under Agency Summary Under Tax Topics- Income Tax Act- Section 9- Agency- Agency The Court affirmed a finding that sales by the taxpayer, which was a U.K. special-purpose manufacturing subsidiary of a U.S. corporation, were made by it as agent for the U.S. corporation. ...
Decision summary
APL Oil & Gas Ltd. v. The Queen, 96 DTC 1666 (TCC) -- summary under Subsection 152(8)
APL Oil & Gas Ltd. v. The Queen, 96 DTC 1666 (TCC)-- summary under Subsection 152(8) Summary Under Tax Topics- Income Tax Act- Section 152- Subsection 152(8) incorrect year referenced An assessment that erroneously referred to the taxation year of the taxpayers ending on January 2, 1987 rather than December 31, 1986 was deemed to be valid under s. 152(8). ...
FCTD (summary)
The Queen v. B. & J. Music Ltd., 80 DTC 6219, [1980] CTC 287 (FCTD) -- summary under Subsection 165(1)
& J. Music Ltd., 80 DTC 6219, [1980] CTC 287 (FCTD)-- summary under Subsection 165(1) Summary Under Tax Topics- Income Tax Act- Section 165- Subsection 165(1) A taxpayer was not entitled to appeal from a determination of its cumulative deduction account where the amount of tax for the year was not affected. ...
FCA (summary)
The Queen v. St. John Shipbuilding & Dry Dock Co. Ltd., 80 DTC 6272, [1980] CTC 352 (FCA) -- summary under Subparagraph 212(1)(d)(i)
John Shipbuilding & Dry Dock Co. Ltd., 80 DTC 6272, [1980] CTC 352 (FCA)-- summary under Subparagraph 212(1)(d)(i) Summary Under Tax Topics- Income Tax Act- Section 212- Subsection 212(1)- Paragraph 212(1)(d)- Subparagraph 212(1)(d)(i) In obiter dicta it was suggested that lump-sum payments for a non-exclusive licence to use computer programs in the design of ships were covered by s. 106(1)(d)(i) of the pre-1972 Act. ...
TCC (summary)
Goar, Allison & Associates Inc. v. The Queen, 2009 DTC 653, 2009 TCC 174 (Informal Procedure) -- summary under Subsection 162(2.1)
Goar, Allison & Associates Inc. v. The Queen, 2009 DTC 653, 2009 TCC 174 (Informal Procedure)-- summary under Subsection 162(2.1) Summary Under Tax Topics- Income Tax Act- Section 162- Subsection 162(2.1) The taxpayer would not have been liable for a penalty under s. 162(1) because it had no income. ...
FCTD (summary)
Smith, Kline & French Laboratories Ltd. v. A.G. (Can.), 89 DTC 5205, [1989] 2 CTC 63 (FCTD) -- summary under Onus
Smith, Kline & French Laboratories Ltd. v. A.G. (Can.), 89 DTC 5205, [1989] 2 CTC 63 (FCTD)-- summary under Onus Summary Under Tax Topics- General Concepts- Onus There is a common law presumption in support of public access to the courts and court records, and the burden of persuading the court that access should not be provided is upon the person who seeks to deny it. ...
FCTD (summary)
Canadian & Foreign Securities Co. Ltd. v. MNR, 72 DTC 6354, [1972] CTC 391 (FCTD) -- summary under Paragraph 108(2)(b)
Canadian & Foreign Securities Co. Ltd. v. MNR, 72 DTC 6354, [1972] CTC 391 (FCTD)-- summary under Paragraph 108(2)(b) Summary Under Tax Topics- Income Tax Act- 101-110- Section 108- Subsection 108(2)- Paragraph 108(2)(b) Demand loans made to a company which were evidenced by unsecured promissory notes were found to be "securities" for purposes of the definition of "investment company" in s. 69(2) of the pre-1972 Act. ...