Search - 包建铎违纪违法案件以案促改以案促治专题组织生活会 个人对照检查
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TCC (summary)
Sudbrack v. The Queen, 2000 DTC 2521 (TCC) -- summary under Subsection 18(12)
. … Moreover, if the inn as a whole is the "work space" that work space is "the individual's principal place of business". ...
TCC (summary)
Alberta Energy Co. Ltd. v. The Queen, 95 DTC 220, [1995] 1 CTC 2111 (TCC), aff'd 98 DTC 6007 (FCA) -- summary under Canadian Resource Property
., the taxpayer disposed of "a right to a right" of the sort described in what then was s. 66(15)(c)(ii)(B) when under a "farmout agreement" with Esso Resources Canada Limited, the taxpayer received from Esso the sum of $4.5 million in consideration for "... the right, licence and privilege of earning an interest in oil sands rights... ...
TCC (summary)
Barejo Holdings ULC v. The Queen, 2015 DTC 1216 [at at 1405], 2015 TCC 274, aff'd on other grounds 2016 FCA 304 -- summary under Subsection 94.1(1)
See summary under s. 12(11) – investment contract. ...
TCC (summary)
Barejo Holdings ULC v. The Queen, 2015 DTC 1216 [at at 1405], 2015 TCC 274, aff'd on other grounds 2016 FCA 304 -- summary under Investment Property
See summary under s. 12(11) – investment contract. ...
TCC (summary)
Canadian Imperial Bank of Commerce v. The Queen, 2015 DTC 1235 [at 1551], 2015 TCC 280 -- summary under Section 84
See summaries under s. 232(1) – solicitor-client privilege and Tax Court Rule 82(2). ...
TCC (summary)
Canadian Imperial Bank of Commerce v. The Queen, 2015 DTC 1235 [at 1551], 2015 TCC 280 -- summary under Subsection 95(1)
See summaries under s. 232(1) – solicitor-client privilege and Tax Court Rule 82(2). ...
TCC (summary)
Canadian Imperial Bank of Commerce v. The Queen, 2015 DTC 1235 [at 1551], 2015 TCC 280 -- summary under Subsection 86(1)
See summaries under s. 232(1) – solicitor-client privilege and Tax Court Rule 82(2). ...
TCC (summary)
Marra v. The Queen, 2016 DTC 1028 [at 2696], 2016 TCC 24 -- summary under Subsection 323(5)
Rip J found that in these circumstances it was sufficient for her to hand a written resignation to the lawyer who had acted for the company, even though he never got around to filing the resignation in the minute book (or notifying the company's branch of the resignation, as required) – so that from the time of giving him the resignation, the two year period for barring CRA from making a derivative assessment under ITA s. 227.1(4) and ETA s. 323(5) started running. ...
TCC (summary)
Chaudhry v. The Queen, 2016 DTC 1030 [at 2721], 2016 TCC 28 (Informal Procedure) -- summary under Evidence
. … Further, the appellant’s agent did not assert that two differing versions of the Act required reconciliation under subsection 31(2) of the LRCA. ...
TCC (summary)
Crooks v. The Queen, 2016 TCC 52 (Informal Procedure) -- summary under Subsection 262(3)
Richards’s guarantee – and as not resulting in any interest in the condo also being supplied by the builder to Ms. ...