Search - connection
Results 1 - 10 of 12 for connection
QCQC decision
Ivy Real Estate Corp. S.A. v. Deputy Minister of Revenue of Québec, [1989] 2 CTC 39 (Que. C.A.)
Gross revenue for the purposes of this Agreement is defined as base rental only paid by tenants of the Property under their respective leases and I. percentage rent, expense recoveries, and/or net recoveries for taxes and charges under escalation clauses, parking and all other moneys received; and revenue from all other sources within the Property; b) to pay to the Manager fees for the services of securing new tenants for vacant premises (paragraphes 3-p) the supervision of repairs or alterations of an extraordinary nature above and beyond the day-to-day operation of the property, such work to be carried out at the rate of 15% of the value of the work, subject to the prior approval of Owner; c) to indemnify the Manager its agents and employees from all and any liability, damages, and expenses whatsoever which the Manager may incur or be subjected to in acting as the Manager for the owner or in entering into contracts in conjunctions [sic] with the operation and management of the Property in discharging the manager's duties under paragraphe 3 above, and further to save the Manager harmless from all damage suits in connection with the operation and management of the Property; d) to carry, at the Owner's expense, public liability insurance adequate to protect the interests of the parties hereto, which policies shall be written so as to protect the Manager in the same manner and to the same extent that they protect the Owner and the Owner shall provide the Manager with certificates or copies of policies evidencing such insurance coverage. ... I have in mind in this connection the terms of the company's memorandum the fact Mr Broadrible spent half his working time managing the company's affaires, the fact that he actively sought out customers, that he exercised when dealing with the licences when granted skill and labour of a continuous and variegated kind. (...). ...
QCQC decision
Ville St. Laurent v. Bell Telephone Company of Canada, [1935-37] CTC 79
The board is an immovable by destination, because of its connection with other exchanges of the system, and with the soil. ... Increase of subscribers there, especially during the peak-hours, required increased service, additional connections. ...
QCQC decision
Rene Lafleur v. Minister of National Revenue Et At., [1966] CTC 733, 66 DTC 5441
See in this connection our recent decision in Richstone Bakeries Ltd. v. ...
QCQC decision
The Reader’s Digest Association (Canada) Ltd., Selection Du Reader’s Digest (Canada) Ltee v. Attorney-General of Canada, [1965] CTC 543, 66 DTC 5073
Lord Atkin écrivait à la p. 386: “There can be no doubt that the provisions of the Act cover transactions in any natural product which are completed within the Province, and have no connection with interprovincial or export trade.’’ Peut-on dire que le commerce de l’appelante est complet dans la province et qu’il n’a aucune connection avec son commerce interprovincial? ...
QCQC decision
City of Montreal v. O’sullivan College of Business, [1945] CTC 39
In this connection it is well to point out that the cases relied upon by the Recorder and the respondent all deal with exemptions, that is to say, whether or not the particular institution involved in these cases came within the exemption clause. ...
QCQC decision
City of Montreal v. Catholic School Commissioners, [1945] CTC 105
But there is a further point in connection with the issue of licenses which, in my view, indicates that the license fees are not taxes in the ordinary sense. ...
QCQC decision
R. v. Landes, [1988] 1 CTC 124 (Queb. Ct. S.P.)
., says: Sums Payable on Termination of Business The question of when sums payable in connection with the termination of business arrangements are to be regarded as profits of a business and when as capital receipts has been considered in a number of English and Scottish cases which were referred to in the course of the argument and the principles applied in them appear from the following extracts. ... In this connection I note, and adopt, the dictum approved by Lord Evershed, in Wiseburgh v. ...
QCQC decision
Recorder’s Court, Et Al. v. Canadian Broadcasting Corporation, [1940-41] CTC 166
., t. 2, note à la suite du paragraphe 1718, p. 1474: The word "jurisdiction,'' when used in connection with " " prohibition, ’ would be at once understood as being employed in the sense of the legal power or authority "to hear and determine causes,” Et le même auteur, après avoir dit au paragraphe 1723, p. 1479: The Court will exercise its authority to issue writs of prohibition to courts of inferior jurisdiction only in cases where such courts clearly exceed their jurisdiction... continue au cours du paragraphe 1724, p. 1482: The general rule is that the writ of prohibition will not issue to restrain an inferior judge from declaring the law in a particular case, or doing an act when he has prima facve jurisdiction, however erroneously he may decide or act. ... The remarks of Rivard J., in this connection are in point: Cité de Montréal v. ...
QCQC decision
Riverside Mfg. Co. Ltd. Et Catelli Food Product Co. Ltd. (Demanderesses), Appellantes v. Curé Et Mar- Guilliers De La Paroisse De St-Francois D’assise (Défendeurs), Intimés Et Commissaires . . . Pour Le Diocèse De Montréal, Mis en Cause., [1944] CTC 162
Biermans paid the taxes during 5 years: that the defendants obliged to revise their act or to make a new: one decided to adopt the latter course (March 30, 1939); that in this new act the defendants included the properties, formerly taxed, but subsequently acquired by persons exempt personally from taxation, and indicates the names of such respective owners, and thus are to be found the names of Biermans and Riverside Co. coupled in connection with these properties; that the judgment of the mis en cause (Dec. 1939, rejecting the claim of Riverside Co. and homologating the assessment, enacted that the tax would be payable in 45 instalments, without imposing a personal tax on Riverside Co.; that the acquisition by plaintiffs of the properties during the interval between the assessment acts of 1934 and 1939 did not exempt the properties from the privilege and hypothec affecting them; that though the plaintiffs are not obliged personally to pay the tax, they are obliged hypothecarily; the matter was decided by the mis en cause (forming a competent tribunal) and has become res judicata; that the procedure which should have been adopted was that of certiorari; that the defendants were authorized to contest. the present action. ... His Lordship says: "We are also of opinion that, whatever be the true nature of the Church assessment under discussion (curiously enough it was the same assessment with which we are here concerned, but arising in another connection) whether in a sense it is a personal tax or a tax imposed on property (as to which there is a great deal to be said), the assessment undoubtedly is an assessment ‘in respect of the said property.’ ” The learned Judge then cites authority to establish that taxation, generally speaking, is imposed upon persons. ...
QCQC decision
Philippe Guay (A Commissioner Appointed Under Section 126(4) or the Income Tax Act) v. Rene Lafleur, [1963] CTC 201, 63 DTC 1098
Fundamentally, the investigator in this case was an administrative officer, and the machinery set up by the statute was administrative for the purpose of enquiring as to whether or not fraudulent practices had been or were being carried on in connection with the sale of securities of the Wayside Company. ...