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“If the contracts can be considered as assets which can be bought and sold, they constituted the capital of the Company and the sale thereof constitutes a capital receipt in the Same manner as the sale of any other right owned by the Company’’. et il réfère aux causes suivantes: Margerison v. ...

Since neither party had considered this wording in their memoranda, the parties made additional written submissions following the hearing. ...

While Canadian jurisprudence has not extensively considered the concept of a protector, Courts in other jurisdictions addressing similar matters have found that a protector did have control while stating that they had no such control (JSC Mezhdunarodniy Promyshlenniy Bank v Pugachev, [2017] EWHC 2426 (Ch); FTC v Affordable Media LLC, 179 F (3d) 1228 (9th Cir 1999); Nature Conservancy of Canada v Waterton Land Trust Ltd, 2014 ABQB 303). [38] The Respondent has the power to remove trustees, pay income or capital to beneficiaries, add or remove beneficiaries and amend the trust documents. ...

In this view, the day of... original assessment” referred to in Section 46(4) was in the present case May 28, 1953, and it remains to be considered whether the re-assessment under appeal was made within four years from that day. ...

He further went on to say that if he were wrong on that point, another question had to be considered, namely whether the tax was a direct tax within provincial jurisdiction or an indirect tax. ...

Comments Relating to the Estate of Roland Bernèche and to the Heirs of Roland Bernèche To touch on another point mentioned by counsel, it must be ascertained who should be assessed in the event that the payments made by Les Meubles de Maskinongé Inc are considered to be salary. ...

Instead, her response to the Fact-Finding Report simply assumed that her December 20 cross-candidate analysis had not been considered. ...

Having read the PSFs, I understand the Applicants’ concerns regarding their careers, reputations, dignity, and livelihoods as a result of their dissemination. [46] Notwithstanding the above, I disagree that the PSFs may be considered “final” merely because they have been acted upon and caused harm to the Applicants. ...

In determining entitlement to the Canada Emergency Response Benefit, the Minister expressly considered what qualifies as income for the purposes of the benefit, and recognized that common-sense approach that amounts paid by a corporation to its owner manager could include non-eligible dividends. ...

Moreover, where a penalty is imposed under subsection 163(2) although a civil standard of proof is required, if a taxpayer's conduct is consistent with two viable and reasonable hypotheses, one justifying the penalty and one not, the benefit of the doubt must be given to the taxpayer and the penalty must be deleted... [94] With these cases in mind, as well as the analysis provided in Wood v. the Queen (2020) CCI 87, I do find that the gross negligence penalties were properly assessed. [95] The factors I have considered in upholding the penalty assessments are that Ms. ...