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Results 201 - 210 of 356 for connection
SCC
P.P.G. Industries Canada Ltd. v. A.G. of Canada, [1976] 2 SCR 739
Prior to his appointment as Chairman on January 3, 1969, Buchanan, as a private business consultant, had done work for the two appellants and, indeed, had advised them in connection with the complaint that they later lodged with the Deputy Minister of National Revenue in respect of the alleged dumping of transparent sheet glass. ...
SCC
Consumers’ Gas Co. et al. v. Deputy Minister of National Revenue for Customs and Excise, [1976] 2 SCR 640
In arriving at its decision, the Board noted that the operation of such transformers resulted in one electric current entering the apparatus on a primary circuit and a new and different electric current leaving the transformer from a secondary circuit having been produced by the process of induction without any physical connection between the current in the primary circuit and the lower voltage current in the secondary circuit but the Board continued: To the Board, the principles established in these cases appear applicable to the issue between the parties in this appeal. ...
SCC
Appleby v. M.N.R., [1975] 2 SCR 805
It is contended that under such circumstances, the activities of the appellant as president of his securities company are to be considered as acts performed exclusively in connection with the selling of shares to the public for the account of that company. ...
SCC
Jack Appleby v. Minister of National Revenue, [1974] CTC 693, 74 DTC 6514
It is contended that under such circumstances, the activities of the appellant as president of his securities company are to be considered as acts performed exclusively in connection with the selling of shares to the public for the account of that company. ...
SCC
Minister of National Revenue v. Bethlehem Copper Corporation LTD, [1974] CTC 707, 74 DTC 6520
“Dr Holland testified the structural control in both ore bodies was in a north-south direction and because Jersey lay to the west of East Jersey, there was, in his words, no structural connection between the two ore bodies. ...
SCC
Minister of National Revenue v. Inland Industries Limited, [1972] CTC 27, 72 DTC 6013
On July 27, 1965 a letter was sent by the Department of National Revenue to the company in the following terms: Further to our letter of 23rd June, 1965 in connection with the past service costs to the above referenced pension plan. ...
SCC
Falconbridge Nickel Mines, Ltd. v. Minister of National Revenue, [1965] CTC 514, 65 DTC 5304
(a) Falconbridge agreed to pay to Gull Lake $2,500 for an exclusive option to purchase certain mining claims; (b) Falconbridge was to have 60 days to make an examination of the mining claims; (e) Falconbridge during the currency of the option was to have exclusive possession of the mining claims; (d) If Falconbridge before the expiry of the 60 days notified Gull Lake that it wished to proceed with the agreement, a new company was to be incorporated; (e) Upon the incorporation of the new company, Gull Lake and Falconbridge would transfer the mining claims to the new company and, as consideration for the transfer, the new company would allot to Gull Lake 500,000 of its Class ‘‘A’’ shares and would allot to Falconbridge such number of its Class ‘‘B’’ shares as could be purchased, at five cents per share, by a payment equal to $2,500 plus the amount that Falconbridge had expended in connection with the examination of the claims; (f) After the incorporation of the new company, the parties would cause the new company to enter into an agreement with Falconbridge under which Falconbridge would subscribe for shares in the new company on a specified basis and the new company would grant to Falconbridge an exclusive right or option to purchase a specified number of its Class ‘‘B’’ shares; (g) Falconbridge was under no obligation to cause any examination to be made, to expend any moneys or to perform any other act other than the payment of the $2,500. ...
SCC
Walkerville Brewery Limited v. His Majesty the King, [1938-39] CTC 118
Rowell was counsel for the Government in the first action and in his evidence at the trial of this action he said that the Minister. shortly after the case had been fixed for trial, had informed him that certain proposals for settlement had been submitted and had asked him to look into and report upon certain matters in connection with the proposed settlement. ...
SCC
Bessie L. Shaw v. Minister of National Revenue, [1938-39] CTC 346
The policy further provides:— It is further agreed that when the first instalment under this policy becomes due, as above, the person or persons legally entitled to receive said first instalment shall have the option of commuting all instalments into a single cash payment of Seventy-one Thousand Four Hundred Dollars and the payment of this amount shall completely discharge the Company from all liability in connection with this contract; provided always that this option cannot be exercised by the beneficiary or payee unless the owner shall have filed with the Company a written request to that effect, or shall have so expressed his desire by will. ...
SCC
Peter Birtwistle Trust v. Minister of National Revenue, [1938-39] CTC 363, [1920-1940] DTC 499-6
It is suggested that in applying the provisions of these sections a difficulty arises by virtue of section 66:— Subject to the provisions of this Act, the Exchequer Court shall have exclusive jurisdiction to hear and determine all questions that may arise in connection with any assessment made under this Act and in delivering judgment may make any order as to payment of any tax, interest or penalty or as to costs as to the said Court may seem right and proper. ...