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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. ...