Search - 司法拍卖网 人民法院

LEBLANC J.A.   Date: 20211115 Dockets: A-260-20 (Lead) A-261-20 A-262-20 Citation: 2021 FCA 218 CORAM: WEBB J.A. ... & W. Paul, Ltd. v. Wheat Commission, [1937] A.C. 139 (H.L.)), unless a statute so authorizes (Re Gray (1918), 57 S.C.R. 150). ... François Daigle Deputy Attorney General of Canada For The Respondent   ...

II.                 The Tax Court decision [5]                The appellant advanced two arguments before the Tax Court. [6]                The first was predicated on what the appellant contended was the correct interpretation of paragraph 18(1)(a) of the ITA. ... III.              Denial of the request to re-open [17]            I will, at this point, open a parenthesis in respect of a matter of evidence. ... IV.              Analysis A.                 The statutory interpretation argument- does paragraph 18(1)(a) of the ITA allow deduction of a payor’s legal fees? ...

Stinson Assessment Officer [1]                A copy of these Reasons is filed today in Federal Court file T-1301-04 (G. ... Stinson" Assessment Officer FEDERAL COURT OF APPEAL NAME OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                                           A-631-04 STYLE OF CAUSE:                           G. LEE MACMILLAN-          and- HER MAJESTY THE QUEEN ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF THE PARTIES REASONS FOR ASSESSMENT OF COSTS:                     CHARLES E. ...

BIRINGER J.A.   Date: 20231110 Docket: A-28-21 Citation: 2023 FCA 222 CORAM: WEBB J.A. ... The product … came into the country with ‘Canada Duty Paid’ markings on the packaging. ... I am satisfied that he has done so … [12] In effect, it appears that the Tax Court Judge allowed Mr. ...

Les créanciers du saisi ne peuvent s'opposer à la saisie ni à la vente.           ... Gauthier, C Tr, LLL                           FEDERAL COURT OF APPEAL                               SOLICITORS OF RECORD DOCKET:                                                                   A-529-02 STYLE OF CAUSE:                                                   Newcourt Financial Ltd. v. Her Majesty the Queen in Right of Canada PLACE OF HEARING:                                             Montréal, Quebec DATE OF HEARING:                                               February 4, 2004 REASONS FOR JUDGMENT BY:                          Noël J.A. ...

The respondent Benson & Hedges, supported by the other respondents, brought a motion to strike the appellants’ statement of claim on the ground that the appellants did not have a cause of action and that the action was frivolous or vexatious and an abuse of the process of the Court. ... P ® ’? policy required that the filter attached to a cigarette was to be included in the determination of the length of a cigarette, ie exceeding or not exceeding four inches, and in determining the weight per thousand cigarettes, ie exceeding or not exceeding three pounds per M. ...

DIRECTIONS AND REASONS BY: NOËL C.J.   Date: 20200903 Docket: A-212-20 Citation: 2020 FCA 137 Present:   NOËL C.J. ... “Marc Noël” Chief Justice   FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-212-20   STYLE OF CAUSE: IN RE RE: SECTION 6 OF THE TIME LIMITS AND OTHER PERIODS ACT (COVID-19), ENACTED BY AN ACT RESPECTING FURTHER COVID-19 MEASURES, S.C. 2020, C. 11, S. 11 AND RE: THE ATTORNEY GENERAL OF CANADA’S POSITION REGARDING SAME   DIRECTION UNDER RULE 54 DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES REASONS FOR DIRECTION BY: NOËL C.J.   DATED: September 3, 2020     ...

. — any amount deducted under paragraph 20(1)(/) as a reserve in computing the taxpayer’s income for the immediately preceding taxation year; (i) Bad debts recovered. — any amount, other than an amount referred to in paragraph (1.1), received in the year on account of a debt or a loan or lending asset in respect of which a deduction for bad debts or uncollectable loans or lending assets had been made in computing the taxpayer’s income for a preceding taxation year; [...] ... Article 12: Sommes a inclure comme revenu tiré d’une entreprise ou d’un bien. (1) Sont à inclure dans le calcul du revenu tiré par un contribuable d’une entreprise ou d’un bien, au cours d’une année d’imposition, les sommes appropriées suivantes: (d) Provision pour créances douteuses. — toute somme déduite à titre de provision en application de l’alinéa 20(1)/) dans le calcul du revenu du contribuable pour l’année d’imposition précédente; U] (/) Mauvaises créances recouvrées. — toute somme reçue dans l’année — sauf si elle est visée à l’alinéa Ll) — sur une créance un prêt ou un titre de crédit qui a fait l’objet d’une déduction pour mauvaises créances ou pour prêts ou titres de crédit irrécouvrables dans le calcul du revenu du contribuable pour une année d’imposition antérieure; [...] ... I) Provision pour créances douteuses. — la provision égale au total des montants suivants: (i) un montant raisonnable au titre des créances douteuses incluses dans le calcul du revenu du contribuable pour l’année ou pour une année d'imposition antérieure, [.J p) Créances irrécouvrables. — le total des montants suivants; (i) les créances du contribuable qu’il a établies comme étant devenues de mauvaises créances au cours de l’année et qui sont incluses dans le calcul de son revenu pour l’année ou pour une année d’imposition antérieure, [-.] ...

Conclusion [29] Consequently, the motion for a stay will be dismissed, with costs in favour of the respondents. “ Nathalie Goyette ” J.A. ... DATED: JUNE 16, 2023   WRITTEN REPRESENTATIONS BY: Nadine Dupuis Amélia Couture For the appellant   Alexandre Ajami   For the respondents   SOLICITORS OF RECORD: Shalene Curtis-Micallef Deputy Attorney General of Canada   FOR THE APPELLANT   Miller Thomson L.L.P. Montréal, Quebec FOR THE RESPONDENTS   ...

III.              Goodyear’s position [26]            Two legal consequences are said to flow from this chain of events. ... The short-hand label for this type of challenge is the “ ultra vires ” ground of review. ... Drouin Deputy Attorney General of Canada For The Respondents   ...