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TCC

Peyramaure v. The Queen, 2005 TCC 633 (Informal Procedure)

Elizabeth Tan, Translator CITATION:                                        2005TCC633 COURT FILE No.:                             2005-1509(IT)I STYLE OF CAUSE:                           Gabriel Peyramaure v. Her Majesty the Queen PLACE OF HEARING:                      Québec, Quebec DATE OF HEARING:                        September 15, 2005 REASONS FOR JUDGMENT BY:     The Honourable Justice Alain Tardif DATE OF JUDGMENT:                     September 29, 2005 APPEARANCES: For the Appellant: The Appellant himself Counsel for the Respondent: Yanick Houle COUNSE L OF RECO RD:        For the Appellant:        For the Respo ndent:                     John H. Sims, Q.C.                                                           Deputy Attorney General of Canada                                                           Ottawa, Ontario ...
FCTD

Fournier v. Canada (Attorney General), 2025 FC 933

Payne’s letter explained that the Applicant “participated in JCP (Job Creation Partnership) program: April 23, 2019 May 17, 2019. ... "Ekaterina Tsimberis" Judge     FEDERAL COURT SOLICITORS OF RECORD   DOCKET: T-2501-24   STYLE OF CAUSE: MARIE-ISABELLE FOURNIER v ATTORNEY GENERAL OF CANADA   PLACE OF HEARING: Vancouver, British Columbia   DATE OF HEARING: May 1, 2025   JUDGMENT AND reasons: TSIMBERIS J.   DATED: may 22, 2025   APPEARANCES: Marie-Isabelle Fournier For The Applicant ON HER OWN BEHALF   Benjamin Roizes For The Respondent     SOLICITORS OF RECORD: Benjamin Roizes Attorney General of Canada Vancouver, BC   For The Respondent       ...
FCA

Ford v. Canada, 2015 DTC 5009 [at at 5525], 2014 FCA 257

HER MAJESTY THE QUEEN     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: October 7, 2014   REASONS FOR JUDGMENT BY: WEBB J.A.   ... BOIVIN J.A.   DATED: November 7, 2014   APPEARANCES: Self-represented   For The Appellants   Erin Strashin   For The Respondent   SOLICITORS OF RECORD: William F. Pentney Deputy Attorney General of Canada Ottawa, Ontario   For The Respondent     ...
FCTD

Maverick Oilfield Services Ltd. v. Canada (Attorney General), 2023 FC 1728

Zinn"   Judge   FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-1836-21, T-472-23, T-540-23   STYLE OF CAUSE: MAVERICK OILFIELD SERVICES LTD. & LATIGO TRUCKING LTD v ATTORNEY GENERAL OF CANADA   PLACE OF HEARING: SASKATOON, SASKATCHEWAN DATE OF HEARING: NOVEMBER 15, 2023 JUDGMENT AND REASONS: ZINN J.   DATED: december 20, 2023   APPEARANCES: T. John Agioritis Nicholas Horlick   For The ApplicantS   Bryn Frape FOR THE RESPONDENT   SOLICITORS OF RECORD: MLT Aikins LLP Barristers and Solicitors Saskatoon, Saskatchewan   For The Applicants   Attorney General of Canada Saskatoon, Saskatchewan FOR THE RESPONDENT     ...
FCTD

Edungu v. Canada (National Revenue), 2008 FC 1096

Canada (National Revenue), 2008 FC 1096   Date: 20081001 Docket: T-416-02 Citation: 2008 FC 1096 BETWEEN: MICHEL LOLAENGA EDUNGU Plaintiff     and   MINISTER OF NATIONAL REVENUE Defendant       ASSESSMENT OF COSTS REASONS     Johanne Parent, Assessment Officer   [1]                On May 7, 2002, the defendant obtained a Court order dismissing the plaintiff’s action with costs. ... A certificate of assessment will be issued for this amount.     “Johanne Parent” Assessment Officer   Toronto, Ontario October 1, 2008           Certified true translation Johanna Kratz FEDERAL COURT   SOLICITORS OF RECORD       DOCKET:                                                         T-416-02   STYLE OF CAUSE:                                         MICHEL LOLAENGA EDUNGU v. ... Deputy Attorney General of Canada Toronto, Ontario       FOR THE DEFENDANT   ...
FCTD

Dingman v. Canada (National Revenue), 2009 FC 395

The application for judicial review is dismissed.       “John A. O’Keefe” Judge       ANNEX   Relevant Statutory Provisions   The relevant statutory provisions are set out in this section.   ... FEDERAL COURT   SOLICITORS OF RECORD       DOCKET:                                           T-1074-08   STYLE OF CAUSE:                           STANLEY DINGMAN  -          and                                                               MINISTER OF NATIONAL REVENUE   PLACE OF HEARING:                     Calgary, Alberta   DATE OF HEARING:                       March 10, 2009   REASONS FOR JUDGMENT AND JUDGMENT OF:                     O’KEEFE J.   ... Deputy Attorney General of Canada   FOR THE RESPONDENT       ...
FCA

Thye RRSP of James T. Grenon (552-53721) by its Trustee CIBC Trust Corporation v. Canada, 2025 FCA 129

“qualified investment” for a trust governed by a registered retirement savings plan means « placement admissible » « placement admissible » Dans le cas d’une fiducie régie par un régime enregistré d’épargne-retraite: [...]... ... HIS MAJESTY THE KING   PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: mAY 29 AND 30, 2023   REASONS FOR JUDGMENT BY: MONAGHAN J.A.   ... Hanson Brandon Barnes Trickett   For The Appellants   Linda Plumpton John Tobin James Gotowiec   For The Appellants   Ifeanyi Nwachuku Tanis Halpape Jeremy Tiger Jason Winter For The Respondent   SOLICITORS OF RECORD: Fillmore Riley LLP Barristers and Solicitors Winnipeg, Manitoba   For The Appellants   Torys LLP Barristers and Solicitors Toronto, Ontario   For The Appellants   Shalene Curtis-Micallef Deputy Attorney General of Canada   For The Respondent     ...
FCTD

Canada (Minister of National Revenue) v. Bjornstad, 2006 FC 818

E) Major business asset acquisitions and dispositions: Acquisitions/Dispositions: Item acquired/                                                                                        Percentage disposed of                            Date         Cost         Proceeds                                 Commercial Use-------------                               ------        --------     --------------             ---------------------- 2. ... What is the percentage (%) of credit card sales? What is the percentage (%) of cash sales? ... i.e.                 Principal/Primary Residence                     Cottage/Time Shares/Vacation Properties                     Rental Properties                     Development Property                     Vacant Land                     Farm Land List vehicles bought, sold or owned during the audit period. ...
TCC

Canadian Imperial Bank of Commerce v. R., [1997] 3 C.T.C. 2819, 97 D.T.C. 1362

Respondent's Position Gold and Silver Bullion 23 The Respondent concedes that the first two requirements set out in paragraph 20(1)(gg) of the Act are not in issue. ... Thus when the income of a vending business is calculated in accordance with the well recognized formula used in inventory account: Gross Profit = Proceeds of Sale- Value of Inventory at the beginning of the year + Cost of Inventory acquisitions- Value of Inventory at the end of the year, or: Gross Profit = (Proceeds of Sale- Value of Inventory Sold) + Change in Value of Unsold Inventory. the value of unsold inventory appears as a cost item. and contends that the value of the Appellant's physical gold and silver bullion does not appear as a cost item in the calculation of its income in the relevant fiscal period. ... Minister of National Revenue Respondent's Position Foreign Currency 35 It is the Respondent's position that “tangible property” and “intangible property” are not mutually exclusive concepts. ...
TCC

Osman v. The King, 2025 TCC 65 (Informal Procedure)

The King, 2025 TCC 65 (Informal Procedure) Docket: 2023-1454(GST)I BETWEEN: FATHIA ALI OSMAN, Appellant, and HIS MAJESTY THE KING, Respondent.   ... Citation: 2025 TCC 65 Date: 20250430 Docket: 2023-1454(GST)I BETWEEN: FATHIA ALI OSMAN, Appellant, and HIS MAJESTY THE KING, Respondent.   ... Le remboursement est égal au montant suivant: h) si la contrepartie totale est de 350 000 $ ou moins, un montant égal à 6 300 $ ou, s’il est inférieur, le montant représentant 36 % du total de la taxe payée par le particulier; i) si la contrepartie totale est supérieure à 350 000 $ mais inférieure à 450 000 $, le montant calculé selon la formule suivante: A × [(450 000 $- B)/100 000 $] où: A représente 6 300 $ ou, s’il est moins élevé, 36 % du total de la taxe payée par le particulier; B la contrepartie totale.   ...

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