Revue Du Barreau Canadien, Volume 25Carswell Company, 1947 - Bar associations |
From inside the book
Results 1-3 of 81
Page 299
... allowed as a deduction to the employer for income tax purposes and in any event not in excess of the limita- tions as contained in the Act . Employer contributions must be made irrevocably and must not under any circumstances revert to ...
... allowed as a deduction to the employer for income tax purposes and in any event not in excess of the limita- tions as contained in the Act . Employer contributions must be made irrevocably and must not under any circumstances revert to ...
Page 1173
... allowed . He says : The section ought not , in my opinion , to be read with a view to trying to bring a particular disbursement or expense within the scope of its excluding provisions . If it is not within the express terms of the ...
... allowed . He says : The section ought not , in my opinion , to be read with a view to trying to bring a particular disbursement or expense within the scope of its excluding provisions . If it is not within the express terms of the ...
Page 1178
... allowed $ 5,000 - 50 x $ 100 as a capital realization and $ 3,000 was taken into his return as taxable income . - In the light of these illustrations the policy of the Division is re - stated broadly for the two different main groups as ...
... allowed $ 5,000 - 50 x $ 100 as a capital realization and $ 3,000 was taken into his return as taxable income . - In the light of these illustrations the policy of the Division is re - stated broadly for the two different main groups as ...
Contents
RHYNE Aviation Accident Law Gerald F FitzGerald 1030 | 75 |
With Notes on Procedure the Practice | 107 |
UPDEGRAFF AND MCCOY Arbitration of Labour Disputes F M | 113 |
4 other sections not shown
Other editions - View all
Common terms and phrases
accused action agreement Alberta amendment application Assembly authority beneficiary Bill British British Columbia Brougham Canadian Bar Association CANADIAN BAR REVIEW Chief Justice civil collusion commission Commissioners Committee common law Conference conflict of laws considered constitutional contract counsel Court of Appeal Court of Canada criminal death decision defendant divorce domicile Dominion duty effect employees English evidence fact Gillig Government held income interest international law issue judge judgment judicial jurisdiction jury Labour lawyers legislation liability Lord Lordships M'Naghten Rules Manitoba matter ment Minister Montreal negligence Nova Scotia Ontario opinion Parliament Parliament of Canada parties person plaintiff practice pre-trial present principles Privy Council procedure proceedings profession provinces Quebec question reason referred regulations respect result rule settlor statement statute supra Supreme Court tion Toronto treaty trial United Nations