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TCC

Les Entreprises Léopold Simard & Fils Inc v. M.N.R, 2008 TCC 110

Les Entreprises Léopold Simard & Fils Inc v. M.N.R, 2008 TCC 110     Docket: 2006‑1332(EI)   BETWEEN: LES ENTREPRISES LÉOPOLD SIMARD & FILS INC., Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.   ... Signed at Ottawa, Canada, this 22nd day of February 2008.     "Alain Tardif" Tardif J.       ...   [41]     For all these reasons, the appeal must be dismissed.     Signed at Ottawa, Canada, this 22nd day of February 2008.       ...
SCC

Will-Kare Paving & Contracting Ltd. v. Canada, 2000 DTC 6467, 2000 SCC 36, [2000] 1 SCR 915 (SCC)

Canada, [2000] 1 S.C.R. 915   Will‑Kare Paving & Contracting Limited                                          Appellant   v.   ... Canada   Neutral citation:   2000 SCC 36.   File No.:  26601.   1999:  November 10; 2000:  July 20.   ... S chedule II  ...    CLASS 8   (20 per cent)   Property not included in Class 2, 7, 9, 11 or 30 that is   (a) a structure that is manufacturing or processing machinery or equipment;...   ...
FCA

Point Grey Golf & Country Club v. Canada, 2000 DTC 6217 (FCA)

Point Grey Golf & Country Club v. Canada, 2000 DTC 6217 (FCA) Date: 20000309 Docket: A-998-96 CORAM:      THE CHIEF JUSTICE          STRAYER, J.A.          ... ROTHSTEIN, J.A.      In Re The Income Tax Act      1989, 1990 and 1991 TAXATION YEARS BETWEEN:      POINT GREY GOLF & COUNTRY CLUB      Appellant     - and-      HER MAJESTY THE QUEEN      Respondent Heard at Vancouver, British Columbia on March 8, 2000 REASONS FOR JUDGMENT delivered at Vancouver, British Columbia on March 9, 2000 REASONS FOR JUDGMENT BY:      ROTHSTEIN, J.A.      FEDERAL COURT OF CANADA      APPEAL DIVISION      NAMES OF COUNSEL AND SOLICITORS ON THE RECORD COURT FILE NO.:      A-998-96 STYLE OF CAUSE:      Point Grey Golf & Country Club      v.      ...
FCTD

Abakhan & Associates Inc. v. Canada (Attorney General), 2008 DTC 6028, 2007 FC 1327

II.   Analysis   1.       Is the decision challenged by Abakhan amenable to judicial review?   ... Disposition   [15]            Based on the foregoing, I must dismiss this application for judicial review with costs.      .   ... DATED:                                              December 17, 2007       APPEARANCES:   Mr. ...
TCC

A & E Precision Fabricating and Machine Shop Inc. v. The Queen, 2012 TCC 260 (Informal Procedure)

A & E Precision Fabricating and Machine Shop Inc. v. The Queen, 2012 TCC 260 (Informal Procedure)         Citation: 2012 TCC 260 Date: 20120719 Docket: 2008-6(IT)I BETWEEN: A & E PRECISION FABRICATING AND MACHINE SHOP INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ...   [19]         I am therefore awarding no costs to the Respondent, although a request of $500.00 in costs was made yesterday.            Signed at Summerside, Prince Edward Island this 19th day of July 2012.       ...
SCC

Mitsui & Co. (Canada) Ltd. v. Royal Bank of Canada, [1995] 2 SCR 187

Respondent   Indexed as:  Mitsui & Co. (Canada) Ltd. v. Royal Bank of Canada   File No.:  23914.   1995:  March 1; 1995:  May 4.   ... Morrison, for the respondent.   // Major J. //                      The judgment of the Court was delivered by                      Major J.--   I.  ... Nova Scotia Court of Appeal                      Freeman J.A. for the majority   VII.              ...
TCC

Visa Jewellery & ThaiSilk Co. v. The Queen, 2004 TCC 305 (Informal Procedure)

Signed at Ottawa, Canada, this 19th day of April, 2004.       "E.A. Bowie" J.T.C.C.       Citation: 2004TCC305 Date: 20040419 Docket: 2003-2444(GST)I 2003-3091(GST)I BETWEEN: VISA JEWELLERY & THAI SILK CO., Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... Michael Appavoo   COUNSEL OF RECORD:   For the Appellant:   Name: N/a   Firm: N/a   For the Respondent: Morris Rosenberg Deputy Attorney General of Canada Ottawa, Canada   [1]           [2000] 1 S.C.R. 915. [2]           [1956] S.C.R. 433 at 439. [3]           [1977] 2 F.C. 579 (F.C.A.). [4]           M.G. ...
TCC

Canutilities Holdings Ltd. & Canadian Utilities Limited v. The Queen, 2004 TCC 472

& Canadian Utilities Limited v. The Queen, 2004 TCC 472       Citation: 2004TCC472 Date: 20040628 Dockets: 2001-4026(IT)G 2001-4030(IT)G BETWEEN: CANUTILITIES HOLDINGS LTD., CANADIAN UTILITIES LIMITED, Appellants, and   HER MAJESTY THE QUEEN, Respondent.     ...   [4]      Thirdly, I observed that in my view this was a test case. ... This reflects a reasonable degree of proportionality in my view.     Signed at Ottawa, Canada, this 28th day of June 2004.       ...
FCTD

Dumont Vins & Spiritueux Inc. c. Canadian Wine Institute, 2005 FC 45

Dumont Vins & Spiritueux Inc. c. Canadian Wine Institute, 2005 FC 45 Date: 20050117 Dossier: T-2583-97 R é f é rence: 2005 CF 45 ENTRE:                                              DUMONT VINS & SPIRITUEUX INC.                                                                                                                                 demanderesse                                                                                                                                                           et                                                   CANADIAN WINE INSTITUTE                                                                             et                               LE REGISTRAIRE DES MARQUES DE COMMERCE                                                                                                                                        d é fendeurs                                                 TAXATION DES FRAIS- MOTIFS FRAN Ç OIS PILON Officier taxateur [1]        Il s ' agit d ' un appel d ' une d é cision de la Commission d ' opposition des marques de commerce rejetant une demande d ' enregistrement. ... Dans les circonstances l ' officier taxateur n ' a pas le pouvoir d ' en accorder. ...
TCC

Beth McMorran O/A McMorran & Associates, docket 2000-3667(EI)

Beth McMorran O/A McMorran & Associates, docket 2000-3667(EI)         2000-3668(CPP)   BETWEEN:   BETH MCMORRAN O/A MCMORRAN & ASSOCIATES,   Appellant, and   THE MINISTER OF NATIONAL REVENUE,   Respondent, and   PAULINE BAKKEN, Intervenor.   ... Signed at Calgary, Alberta, this 21st day of October 2002.           "Michael H. Porter" D.J.T.C.C.         2000-3667(EI)   BETWEEN:   BETH MCMORRAN O/A MCMORRAN & ASSOCIATES,   Appellant, and   THE MINISTER OF NATIONAL REVENUE,   Respondent, and   PAULINE BAKKEN, Intervenor.   ...

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