Search - 2002年 抽纸品牌 质量排名
Results 1 - 2 of 2 for 2002年 抽纸品牌 质量排名
EC decision
Minister of National Revenue v. Highway Sawmills Limited, [1965] CTC 142, 65 DTC 5080
Subsection (3) of Section 1101 hereunder also bears the specific title of ‘‘Timber Limits and cutting Rights’’: "(3) For the purpose of this Part and for the purpose of Schedules C and D (a) a timber limit or a right to cut timber from a limit shall be deemed to be a separate class of property... ’ ’ I might also mention Section 1102(2) to the effect that: “ (2) The classes of property described in Schedule B shall be deemed not to include the land upon which a property described therein was constructed or is situated.’’ ... John Williams White, office manager of Highway Sawmills (in voluntary liquidation since 1960), testified his company “had no intention of selling logged-over lands, but being offered $15 an acre for 2002 acres we nevertheless decided to accept that windfall’’. ... In brief, applying Section 20(5)(e)(ii) (supra) the Minister deducted the proceeds of sale from the undepreciated capital cost as it was before the sale and determined that ‘ ‘ the undepre ciated capital cost of property of that class at the expiration of the year’’, deductible under Section 1100(2), was $26,759.30. ...
EC decision
Raby v. MNR, 65 DTC 5085, [1965] CTC 138 (Ex Ct)
Subsection (3) of Section 1101 hereunder also bears the specific title of ‘‘Timber Limits and cutting Rights’’: "(3) For the purpose of this Part and for the purpose of Schedules C and D (a) a timber limit or a right to cut timber from a limit shall be deemed to be a separate class of property... ’ ’ I might also mention Section 1102(2) to the effect that: “ (2) The classes of property described in Schedule B shall be deemed not to include the land upon which a property described therein was constructed or is situated.’’ ... John Williams White, office manager of Highway Sawmills (in voluntary liquidation since 1960), testified his company “had no intention of selling logged-over lands, but being offered $15 an acre for 2002 acres we nevertheless decided to accept that windfall’’. ... In brief, applying Section 20(5)(e)(ii) (supra) the Minister deducted the proceeds of sale from the undepreciated capital cost as it was before the sale and determined that ‘ ‘ the undepre ciated capital cost of property of that class at the expiration of the year’’, deductible under Section 1100(2), was $26,759.30. ...