Search - 阿里法拍 司法拍卖

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. ...

Janin & Compagnie Limitee v. Minister of National Revenue, [1971] CTC 158, 71 DTC 5116 DUMOULIN, J. ... Janin & Compagnie Limitée (the appellant), operating jointly as Canit Janin Joint Venture, jointly and severally undertook to build for Quebec Cartier Mining Company (Canadian subsidiary of United Steel of America), an inland port and allied structures, in conformity with plans and specifications, for an amount of $13,233,467.00. 2. ...

Hope Hardware & Building Supply Co. Ltd. v. Minister of National Revenue, [1967] CTC 120, 67 DTC 5085 SHEPPARD, D.J. ... That resulted in the agreement (Ex, 49) of December 9, 1959, between the Hope Hardware & Building Supply Co. ... This appellant, Hope Hardware & Building Supply Co. Ltd., contends that the timber sales in question were bought for the use of the partnership to be logged in future and not for the purpose of resale; that the timber licences were a capital asset, and that the sale to Pretty’s Limited was a sale of the business and not a sale in the course of the business and therefore not taxable. ...

Olympia Floor & Wall Tile (Quebec) Ltd. v. MNR, 70 DTC 6085, [1970] CTC 99 (FCTD) JACKETT, P. ... The decision of this Court in O’Reilly & Belanger, Limited v. M.N.R., [1928] Ex.C.R. 61; [1917-27] C.T.C. 332, is distinguishable from this case in that there was no evidence there, as there is here, with reference to the amounts over $100, of an immediate expectation of business as a result of making the payments. ... The appeal will be allowed with costs and the assessments under appeal will be referred back to the respondent for reassessment on the assumption that all the contributions in question that were over $100 are deductible in computing the appellant’s income for the appropriate year and that the remainder of such contributions are ‘‘gifts’’ within Section 27(1) (a) of the Income Tax Act. 1 *27. (1) For the purpose of computing the taxable income of a taxpayer for a taxation year, there may be deducted from the income for the year such of the following amounts as are applicable: (a) the aggregate of gifts made by the taxpayer in the year (and in the immediately preceding year, to the extent of the amount thereof that was not deductible under this Act in computing the taxable income of the taxpayer for that immediately pre ceding year) to charitable organizations in Canada exempt from tax under this Part by paragraph (e) of subsection (1) of section 62, corporations or trusts resident in Canada and exempt from tax under this Part by paragraph (f) or (g) of subsection (1) of section 62, housing corporations resident in Canada and exempt from tax under this Part by paragraph (ga) of subsection (1) of section 62, Her Majesty in right of the provinces and Canadian municipalities, not exceeding 10% of the income of the taxpayer for the year, if payment of the amounts given is proven by filing receipts with the Minister; 2 *In so far as the amounts that were not over $100 are concerned, I regard the reasoning of Vaisey, J. in Hutchinson & Co. ...

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. ...

The Calgary & Edmonton Corporation Limited v. Minister of National Revenue, [1955] CTC 161, 55 DTC 1099, [1955] CTC 160 FOURNIER, J. ...

The lawful heirs when they inherit, are seized by law alone of the property, rights and actions of the deceased, subject to the obligation of discharging all the liabilities of the succession. ’ ’ An old maxim inspiring the above text ‘‘Le mort saisit le vif’’, renders the heirs, testamentary or legal, the living ‘ ‘ continuers ’ ’ of the dead legator. ... One instance is conclusive, that found in the third paragraph of Article 918 of the Civil Code: ‘When duties are at an end, the testamentary executor must render an account to the heir or legatee, who receives the succession, and pay him over the balance remaining in his hands. ’ ’ Now, Article XI of the pension plan, intituled “Death Benefit’’, provides as follows: “XI. ... Since no factual difference nor legal distinction can be drawn between the collective expression ‘ ‘ estate ’ ’ and its physical specifi- cation, the heir or heirs, it does appear obvious that the expression ‘‘estate’’ in Article XI is not only indicative of an entity authorized to receive payment, but acknowledges also an ownership of and absolute right to such payment in the heirs of the late participant. ...

During the years 1957 to 1962, the appellant had a revenue each year from winning purses by racing his own horses as follows: 1957 — $ 2,470.00 3 to 4 horses 1958 — $ 5,645.00 4 to 5 horses 1959 — $ 8,565.00 4 to 5 horses 1960 — $28,562.14 20 horses 1961 — $20,340.60 8 to 10 horses 1962 — $21,660.00 3 to 4 horses During the same period, his revenues from boarding and training horses belonging to others were as follows: 1957 —nil 1958 — $ 1,600.00 (estimated) 2 horses 1959 — $ 1,635.00 3 to 4 horses 1960 — $ 1,638.00 8 to 4 horses 1961 — $16,547.03 20 horses 1962 — $26,598.60 20 to 25 horses Quite apart from these activities, which I will refer to as the appellant’s farming business, the appellant had a substantial source of income during the years 1959 to 1962 from activities which I will refer to as his real estate activities. ... The extent of the appellant’s revenue from his real estate activities appears from the following figures: 1959 — Commissions $36,436.28 — Profits nil 1960 — Commissions $ 9,000.00 — Profits $80,647.98 1961 — Commissions $32,722.08 — Profits $30,500.00 1962 — Commissions $37,349.32 — Profits nil No problem has arisen in connection with the appellant’s revenues from his real estate activities. ...

" (b) in Schedule IT, at the rate set opposite to each item in the said schedule. ‘ ‘ Schedule II to which sec. 80 refers contains (inter alia) the following item: " 3. ... The word " " producer ‘ ‘ is defined: In the Oxford Dictionary— " " (1) One who or that which produces. ... In the Imperial Dictionary— " " To make, to bring into being or form 7? ...

It defines " " capital employed in any year or fiscal period, ‘ ‘ while Section 15A is concerned with capital employed ‘ ‘ at the time of incorporation’’ and "‘prior to incorporation’’. ...