Search - 阿里拍卖 司法拍卖

., granted advances totalling some $63,000 to Cordeau between February and May 1996. (...)? ...

Dans l’arrêt MNR v Goldsmith Bros Smelting & Refining Company Limited, [1954] S.C.R. 58; [1954] CTC 28; 54 DTC 1011, des frais légaux déboursés à défendre la compagnie contre une accusation de participation à une combine illégale ont également été adjugés comme étant déductibles. ...

MNR v Sissons, [1969] S.C.R. 507; [1969] CTC 184; 69 DTC 5152. 4 + Both parties referred to the following cases: MNR v Sissons, (already cited) Steeves v The Queen, [1976] CTC 470 aff’d [1977] CTC 325; 76 DTC 6269: 77 DTC 5414; The Queen v Woods, [1977] CTC 597; 77 DTC 5411. ...

I do not think it of any assistance in interpreting the words ‘“.. personal property... situated on a reserve.. ...

(Cayzer, Irvine & Co, Ltd v Commissioners of Inland Revenue, page 491 ante.) ...

No case was cited in which the meaning is discussed and, in the absence of any expression of opinion on it, I think it means what is referred to as "legal possession” by Lord Cottenham in Reid v Langlois (1849), 1 Mac & G 627 at 636; 41 ER 1408 at 1411, when he said: In one sense it [the document] is in his possession; but when possession for the purpose of production is spoken of, that is to say a right and power to deal with it, actual corporeal possession is not meant, but legal possession in respect of which the party is authorized to deal with the property in question. ...

Lord Esher in Tuck & Sons v Priester (1887), 19 QBD 629 at 638, is authority for the proposition that: If there is a reasonable interpretation (of a penal section) which will avoid the penalty in any particular case, we must adopt that construction. ...

On December 26, 1958, by a further supplemental deed of trust and mortgage relating to first mortgage bonds, the interest clause in the deed was further amended so that the bond interest was payable as follows: (i) on December 26, 1958 as to interest accrued to August 31, 1956; / (ii) on January 2, 1959 as to interest accrued to August 31, 1957; (iii) on September 2, 1959 as to interest accrued to August 31, 1958; (iv) on September 2, 1959 as to interest accrued from September 1, 1958 to December 31, 1958; (v) on December 31, 1959 as to interest accrued from January 1, 1959 to December 31, 1959; and (vi) thereafter on December 31 of each year in respect of interest accrued during such year ending on December 31, commencing on December 31, 1960 and continuing to December 31, 1966 and thereafter on November 1, 1967. ...

If he was successful in that field as well, he was to get a further 1624 %. ...

The following cases are included in those cited by counsel: J A Taylor v MNR, [1956] CTC 189; 56 DTC 1125; Irrigation Industries Ltd v MNR, [1962] CTC 215; 62 DTC 1131; Me Laws v MNR, 37 Tax ABC 132; 65 DTC 1; J Funk v MNR, 37 Tax ABC 391; 65 DTC 139; Western Leaseholds Ltd v MNR, [1959] CTC 531; 59 DTC 1316; Os/er, Hammond & Nanton Ltd v MNR, [1963] CTC 164; 63 DTC 1119; N R Whittali v MNR, [1967] CTC 377; 67 DTC 5264; Admiral Investments Ltd v MNR, [1967] 2 Ex CR 308; [1967] CTC 165; 67 DTC 5114; Estate of Frederick J Thompson v MNR, [1970] Tax ABC 739; 70 DTC 1473; Swansburg v MNR, [1972] CTC 2125; 72 DTC 1096; Wellington Hotel Holdings Ltd v MNR, [1973] CTC 473; 73 DTC 5391. ...