Search - 阿里拍卖 司法拍卖
Results 23541 - 23550 of 23561 for 阿里拍卖 司法拍卖
FCTD
Minister of National Revenue v. Smith, [1975] C.T.C. 335, 75 D.T.C. 6291, 75 D.T.C. 5242
Price, Waterhouse & Co., Chartered Accountants disclosed that after paying the liabilities of Wenonah (including a debt of $367,858.10 owing to the deceased) there were available for distribution to the shareholders on the dissolution of Wenonah assets having a market value of $117,977.71 (which calculation is based on the valuation of a residential property owned by Wenonah at $102,000.00 being the appraised value of such property in 1967 when Wenonah acquired the said property), of which pursuant to the Letters Patent of Wenonah the estate of the Deceased as the beneficial owner of 2,000 Class B shares was entitled to receive $2,000.00 and the holders of the Class A shares were entitled to receive the balance of $115,977.71. 18. ...
TCC
Brad and Luisa Stevenson v. Her Majesty the Queen, [1997] 1 CTC 2236 (Informal Procedure)
.: — It was agreed at the commencement of the trial that the evidence given in one would be considered in the other, where applicable. ...
FCTD
CIBC v. The Queen, 95 DTC 5367, [1995] 2 CTC 51 (FCTD)
Avagliano, 457 U.S. 176 (1982). 1 ’Joint Book of Documents, (the "Book") Exhibit 1, Tab 18 at sheet 9 of the document and page 208 of the Book (February 2, 1982). 2 1982)^ k 26 ^ 4 of the d° and page 219 of the Book (March 9, 3 Ibid., tab 30 at page 8 of the document and page 236 of the Book (May 12, 1982). 4 Ibid., tab 33 at sheet 4 of the document and page 250 of the Book (June 8, 1982). 5 1982)^ b 35 at ^ 5 of the d° and page 259 of the Book (August 4, 6 198 tab 35 at sheet 5 of the document and page 259 of the Book (August 4, 7 Ibid., tab 35 at sheet 8 of the document and page 262 of the Book (August 4, 1982). 8 Joint Book of Documents, Exhibit 2 at page 1279. 9 M.C.A. ...
TCC
Landry v. The Queen, docket 96-4196-IT-G
The money went into her account, then she made a cheque out to L & H Construction Steelworks Ltd. ... This was signed by L & H Construction Steelworks Ltd. and purported to convey any assets of the Company to Claire Jeanne d'Arc Landry and Leonard Michel Landry. ...
TCC
Fording Coal Limited v. Her Majesty the Queen, [1995] 1 CTC 2734
(See Maritime Telegraph & Telephone Co. v. The Queen, [1992] 1 C.T.C. 264, 92 D.T.C. 6191 (F.C.A.), Anderson v. ... Britannica World Language Dictionary, Funk & Wagnail's New Standard Dictionary of the English Language, The Random House Dictionary of the English Language, The Living Webster Dictionary and Thorndike-Barnhard (American dictionary). ...
TCC
Bohdan Barabash and Wolodymyr Barabash v. Minister of National Revenue, [1993] 2 CTC 3080, 93 DTC 1436
That would have been Field & Field, apparently. Definitely not, she said. ... She confirmed that her telephone call to Field & Field was April, May, June, 1985. ...
TCC
Collins v. R., [1998] 3 CTC 2980
. +. An appropriately qualified person must certify the mental or physical handicap is the reason the patient requires that the school specially provide the equipment, facilities or personnel for the care or the care and training of individuals suffering from the same handicap. ... Stedman’s Medical Dictionary- 25th Edition (Williams & Wilkins) offers this definition: handicap- A physical, mental, or emotional condition that interferes with an individual’s normal functioning. ...
EC decision
Anaconda American Brass Limited v. Minister of National Revenue, [1952] CTC 116, 52 DTC 1111
The tax in question was imposed by Section 3 of The Excess Profits Tax Act, 1940, which read: 4 ‘ 3. ... By ‘‘clearly’’ he meant ‘ 4 fairly” or ‘‘accurately’’ or, to be more precise, “most nearly accurately’’. ...
TCC
Burns v. The Queen, 94 DTC 1370, [1994] 1 CTC 2364 (TCC)
At page 318 (D.T.C. 6164) of his judgment, Décary, J. stated: The question is whether the debts at issue were in fact acquired "... for the purpose of gaining or producing income from a business or property....” ...
FCTD
Ward v. The Queen, 88 DTC 6212, [1988] 1 CTC 336 (FCTD)
The defendant argues (refer paragraph 18 of the statement of defence) that the golf course operation should be characterized as "an adventure in the nature of a trade” and that once that is done, then, generally accepted accounting principles should be applied to require the plaintiff to deduct all expenses incurred with respect to the venture as expenses for the year in which the property was disposed of ("the year in which the adventure was completed") — in this case 1979. ...