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SCC

Geophysical Engineering Limited v. Minister of National Revenue, [1976] CTC 687, 76 DTC 6390

The various charges and disbursements made by Geophysical Engineering and Surveys Limited in connection with the staking were entered in that account and, in addition, a variety of other items, all of some considerable importance in determining this appeal. ...
T Rev B decision

Norman a Cafik v. Minister of National Revenue, [1976] CTC 2183, 76 DTC 1141

Finally, the appellant swore that IFC was the owner of all the Tithing Material in connection with the “Do It Yourself” program, and the copyright thereof was sold in Curaçao on June 30, 1966. ...
FCTD

Carasco v. Canada (Attorney General), 2022 FC 1665

This supporting documentation included interim procedural decisions made by the Human Rights Tribunal of Ontario with respect to a complaint made by the Applicant against her employer, the University of Windsor, alleging discrimination on the basis of race and sex in connection with a decision not to appoint the Applicant to the position of Dean of the Faculty of Law, as well as invoices for related legal fees. [4] On February 14, 2022, a different employee with Supplementary Examination at the Winnipeg Tax Centre, Ms. ...
FCTD

De Salaberry Realities LTD v. Minister of National Revenue, [1974] CTC 295, 74 DTC 6235

These five cases could by themselves justify the request of the Court that evidence be adduced relating to the course of conduct of each group owning 50% of the shares of the appellant but other authorities can be resorted to for the same purpose. in Gower, The Principles of Modern Company Law, we read at page 194 as to holding and subsidiary companies: The most striking limitation imposed by the Companies Acts on the recognition of the separate personality of each individual company is, however, in connection with associated companies within the same group enterprise. ...
FCTD

Montreal Trust Company, Administrator of the Estate of Eli Prelutsky, Deceased v. Her Majesty the Queen, [1974] CTC 658, 74 DTC 6506

Its only connection with Ontario was because the sole shareholder resided there for some years and was domiciled there at the time of his death. ...
T Rev B decision

Roy Mack Power v. Minister of National Revenue, [1974] CTC 2230

Subsequently the appellant approached him in connection with the Paradise lands. ...
FCTD

Marilyn a Palmer v. Her Majesty the Queen, [1973] CTC 323, 73 DTC 5248

This is equally true of the plaintiff’s connection with Leisure Land Limited which was incorporated for the purpose of trading in real estate. ...
FCTD

Universal Timber Products Lid v. Her Majesty the Queen, [1973] CTC 678, 73 DTC 5500

Nevertheless it is of assistance in connection with the matters at issue here, and this particularly, because that case also deals with “so- called quota replacement privilege” and “timber sale contracts”. ...
FCTD

Oryx Realty Corporation and Shofar Investment Corp v. Minister of National Revenue, [1972] CTC 35, 72 DTC 6018

As stated above, there is no argument in this connection. Oryx agrees that it has to file on an accrual basis and did, as a matter of fact, file on an accrual basis and take the entire sale price in the sum of $373,000 into income in its return. ...
FCA

Cefer Designs LTD v. Deputy Minister of National Revenue for Customs and Excise, [1972] CTC 307, 72 DTC 6281

In this connection, you have requested that consideration be given to application of the provisions of Section 29(2b)(a) and (b) of the Excise Tax Act with respect to the floating concrete docks of your manufacture. ...

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