Search - connection

Clause IV of the will is summarized in the stated case as follows: IV I GIVE DEVISE AND BEQUEATH the remainder of my property and estate of every nature [Page 144] and kind and wheresoever situate to my Trustees upon the following trusts, namely: (1) To pay my just debts, funeral and testamentary expenses and all succession duties, estate and inheritance taxes that may be payable in connection with any gift or benefit given by me to any persons either in my lifetime or by survivorship or by this, my Will or any codicil thereto, it being my intention that all such debts, expenses, duties and taxes shall be paid out of my general estate so that all benefits and dispositions given or made by me in my lifetime or by my Will shall be free and clear therefrom. (2) As soon as possible after my death to pay the following legacies: * * * (3) (a) to pay to my daughter, Mary Daintry Cole, the sum of Three Hundred Thousand Dollars ($300,000.) or, at her option, to transfer to her stocks and securities of equivalent value for the whole or part of same sum. (4) To pay and transfer all the rest and residue of my estate to F. ...

In this connection, I would refer to what Cartwright J. (as he then was) said in North Bay Mica Co. ...

It is of some significance to note in this connection that the lands were entered in the books of the company in an account under the heading “Land for Resale”. ...

The remaining question is as to the liability of the respondent to business assessment under the provisions of s. 6 of The Assessment Act which, so far as it is necessary to consider the same, reads: (1) Irrespective of any assessment of land under this Act, every person occupying or using land for the purpose of, or in connection with, any business mentioned or described in this section shall be assessed for a sum to be called “business assessment” to be computed by reference to the assessed value of the land so occupied or used by him, as follows:— (e) Subject to clause j, every person carrying on the business of a manufacturer for a sum equal to 60 per cent of the assessed value, and a manufacturer shall not be liable to business assessment as a wholesale merchant by reason of his carrying on the business of selling by wholesale the goods of his own manufacture on such land. ...

I agree that the meaning of the word “structure” must be determined in relation to its use in the paragraph in question here, but I think it is proper to consider what has been considered to be a structure in connection with other taxing statutes. ...

Section 31 of the Act to constitute the Montreal Urban Community Police Department has no connection with the taking of disciplinary action as a result of the conduct of a police officer. ...

The Privy Council may have given some hope to a taxpayer in this connection by saying that “the result of their view [Page 42] may lead to anomalies”, and then adding that “it would indeed have absolved the Dominion Company from liability to pay sales tax on the six instalments which they in fact received and on which they paid tax” ([1947] 1 D.L.R. 1, at p. 5). ...

The jewellers were attending to this duty as employees of Darnel, the trial judge held. [10]       Blais J. also concluded that the appellants were the manufacturers of the jewels that were set or mounted on behalf of their own clients and that they had to remit the taxes that were payable in this connection. ...

Section 241 of the Income Tax Act Section 241 of the Income Tax Act provides as follows: 241(1)    Except as authorized by this section, no official shall 241(1)    Sauf autorisation prévue au présent article, il est interdit à un fonctionnaire: (a)    knowingly provide, or knowingly allow to be provided, to any person any taxpayer information; a)    de fournir sciemment à quiconque un renseignement confidentiel ou d'en permettre ciemmen la prestation;(b)    knowingly allow any person to have access to any taxpayer information; or b)    de permettre sciemment à quiconque d'avoir accès à un renseignement confidentiel; (c) knowingly use any taxpayer information otherwise than in the course of the administration or enforcement of this Act, the Canada Pension Plan, the Unemployment Insurance Act or the Employment Insurance Act or for the purpose for which it was provided under this section. c)    d'utiliser sciemment un renseignement confidentiel en dehors du cadre de l'application ou de l'exécution de la présente loi, du Régime de pensions du Canada, de la Loi sur l'assurance- chômage ou de la Loi sur l'assurance- emploi, ou à une autre fin que celle pour laquelle il a été fourni en application du présent article. (2)    Notwithstanding any other Act of Parliament or other law, no official shall be required, in connection with any legal proceedings, to give or produce evidence relating to any taxpayer information. (2)    Malgré toute autre loi ou règle de droit, nul fonctionnaire ne peut être requis, dans le cadre d'une procédure judiciaire, de témoigner, ou de produire quoi que ce soit, relativement à un renseignement confidentiel. (3)    Subsections 241(1) and 241(2) do not apply in respect of (3)    Les paragraphes (1) et (2) ne s'appliquent: (a)     criminal proceedings, either by indictment or on summary conviction, that have been commenced by the laying of an information or the preferring of an indictment, under an Act of Parliament; or a)    ni aux poursuites criminelles, sur déclaration de culpabilité par procédure sommaire ou sur acte d'accusation, engagées par le dépôt d'une dénonciation ou d'un acte d'accusation, en vertu d'une loi fédérale; (b)    any legal proceedings relating to the administration or enforcement of this Act, the Canada Pension Plan, the Unemployment Insurance Act or the Employment Insurance Act or any other Act of Parliament or law of a province that provides for the imposition or collection of a tax or duty. b)    ni aux procédures judiciaires ayant trait à l'application ou à l'exécution de la présente loi, du Régime de pensions du Canada, de la Loi sur l'assurance-chômage ou de la Loi sur l'assurance-emploi ou de toute autre loi fédérale ou provinciale qui prévoit l'imposition ou la perception d'un impôt, d'une taxe ou d'un droit. ...

Relevant Legislation [2]      The relevant provisions of the Patent Act 1 read:      27.1(1) An applicant for a patent shall, to maintain the application in effect, pay to the Commissioner such fees, in respect of such periods, as may be prescribed.      73(1) An application for a patent in Canada shall be deemed to be abandoned if the applicant does not          (a)      reply in good faith to any requisition made by an examiner in connection with an examination, within six months after the requisition is made or within any shorter period established by the Commissioner;          (b)      comply with a notice given pursuant to subsection 27(6);          (c)      pay the fees payable under section 27.1, within the time provided by the regulations;          (d)      make a request for examination or pay the prescribed fee under subsection 35(1) within the time provided by the regulations;          (e)      comply with a notice given under subsection 35(2); or          (f)      pay the prescribed fees stated to be payable in a notice of allowance of patent within six months after the date of the notice....      ...