Acts of the Honourable Commission of Government of Newfoundland

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David C.B. Dawe, Queen's Printer, 1922
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Page 96 - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate ; 3.
Page 96 - Premiums paid on any life insurance policy covering the life of any officer or employee, or of any person financially interested in any trade or business carried on by the taxpayer, when the taxpayer is directly or indirectly a beneficiary under such policy.
Page 93 - fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person. (7) The term "withholding agent" means any person required to deduct and withhold any tax under the provisions of section 143 or 144.
Page 101 - That every partnership shall make a return for each taxable year, stating specifically the items of its gross income and the deductions allowed by this title, and shall include in the return the names and addresses of the individuals who would be entitled to share in the net income if distributed and the amount of the distributive share of each individual. The return shall be sworn to by any one of the partners.
Page 94 - ... and shall include the interest, dividends, or profits, directly or indirectly received from money at interest upon any security or without security, or from stocks, or from any other investment, and whether such gains, or profits are divided or distributed or not, and also the annual profit or gain from any other source...
Page 100 - ... calendar year in which such fiscal year ends and the end of such fiscal year. In all of the above cases the net income shall be computed on the basis of such period for which separate return is made, and the tax shall be paid thereon at the rate for the calendar year in which such period is included...
Page 94 - For the purposes of this act, "income" means the annual net profit or gain or gratuity, whether ascertained and capable of computation as being wages, salary, or other fixed amount, or unascertained as being fees or emoluments, or as being profits from a trade or commercial or financial or other business or calling...
Page 27 - Act shall be liable on summary conviction to a fine not exceeding two hundred pounds or to imprisonment with or without hard labour for a term not exceeding six months or to both such fine and imprisonment...
Page 95 - Such contributions or gifts shall be allowable as deductions only if verified under rules and regulations prescribed by the Commissioner, with the approval of the Secretary.
Page 16 - ... does not in the opinion of the Court, understand the nature of an oath, the evidence of such child may be received though not given upon oath, if, in the opinion of the court, such child is possessed of sufficient intelligence to justify the reception of the evidence and understands the duty of speaking the truth...

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