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FCA

Burnet v. Canada (Minister of National Revenue), docket A-492-97

STRAYER J.A.          LÉTOURNEAU J.A. BETWEEN:      ALLISON BURNET      Appellant      (Applicant)     - and-      THE MINISTER OF NATIONAL REVENUE      Respondent      (Respondent) Heard at Vancouver, British Columbia, on Thursday, January 29, 1998. ...      * * * [3]      The appellant filed her income tax return for the 1987 taxation year on May 17, 1988, without claiming any loss on property. ... Nitikman                   Fraser & Beatty                   Barristers and Solicitors                   1040 West Georgia Street, 15th Floor                   Vancouver, British Columbia                   V6E 4H8                   Dear Mr. ...
FCA

Anisman v. Canada (Border Services Agency), 2010 FCA 52

Canada may disclose such by-law to anyone, at Canada ’s discretion.   […]   14.          ... Nadon” J.A.     “I agree.             J. Edgar Sexton J.A.”   “I agree.             ... SHARLOW J.A.   DATED:                                                                                  February 19, 2010     APPEARANCES:   Philip Anisman APPELLANT ON HIS OWN BEHALF   Christopher Parke Maria Vujnovic   FOR THE RESPONDENTS       SOLICITORS OF RECORD:   John H. ...
FCA

Canada (Minister of National Revenue) v. Tigney Technology Inc., 2002 FCA 137

Rothstein"                     J.A. EDMONTON, Alberta April 15 th, 2002.      ... CONCURRED IN BY:                         STRAYER, J.A. NADON, J.A. DATED:                          April 15, 2002 APPEARANCES: Ms. Bonnie Moon                                          FOR THE APPLICANT No One                                     FOR THE RESPONDENT SOLICITORS OF RECORD: Mr. ...
FCA

Fazekas v. Canada, docket A-710-97

LÉTOURNEAU J.A.          NOËL J.A. BETWEEN:      DR. ARPAD G. FAZEKAS,      Appellant,      and      HER MAJESTY THE QUEEN,      Defendant.      ...
FCA

Svedala Industries Canada Inc. v. Canada (Minister of National Revenue), 2003 FCA 379

BETWEEN:                                               SVEDALA INDUSTRIES CANADA INC.                                                                                                                                                        Appellant                                                                                  and                                       THE MINISTER OF NATIONAL REVENUE and                                             THE ATTORNEY GENERAL OF CANADA                                                                                                                                                Respondents                                             Heard at Ottawa, Ontario, on October 14, 2003.                     ... "Robert Décary"                                                                                                                                                                                                  J.A.                                                     ...
FCA

Lacina v. Canada, docket A-233-96

Canada, docket A-233-96           A-233-96 CORAM:      THE CHIEF JUSTICE          MARCEAU J.A.          ... BETWEEN:      GEORGE LACINA,      Applicant,     - and-      HER MAJESTY THE QUEEN,      Respondent.      ...
FCA

Tri Pacific Gas Corporation v. Canada, 2007 FCA 38

  [19]            For these reasons, I would dismiss both appeals with costs.       ... Warren FOR THE APPELLANT     George F. Body FOR THE RESPONDENT       SOLICITORS OF RECORD:   Warren Tettensor Amantea LLP Calgary, Alberta   FOR THE APPELLANT   John H. ... Department of Justice    FOR THE RESPONDENT     ...
FCA

Teck-Bullmoose Coal Inc. v. Canada, docket A-949-96

DENAULT J.A.          CHEVALIER D.J. BETWEEN:      TECK-BULLMOOSE COAL INC.      Appellant     - and-      HER MAJESTY THE QUEEN      Respondent      REASONS FOR JUDGMENT OF THE COURT      (Delivered from the Bench at Ottawa, Ontario,      on Thursday, May 21, 1998) MARCEAU J.A. [1]      We are all of the view that this appeal cannot succeed. ... Appellant     - and-      HER MAJESTY THE QUEEN      Respondent           REASONS FOR JUDGMENT      OF THE COURT     __________________ 1      This provision reads as follows:              66.1      (6)      In this section and sections 66, 66.2 and 66.4,              (a)      "Canadian exploration expense" of a taxpayer means any outlay or expense made or incurred after May 6, 1974 that is             ...                  ...
FCA

Hudson Bay Mining and Smelting Co. v. Canada, docket A-330-96

ROBERTSON J.A.          SEXTON J.A. BETWEEN:      HUDSON BAY MINING AND SMELTING CO., LIMITED,      Appellant,     - and-      HER MAJESTY THE QUEEN,      Respondent.      ... ROBERTSON J.A.          SEXTON J.A. BETWEEN:      HUDSON BAY MINING AND SMELTING CO., LIMITED,      Appellant,     - and-      HER MAJESTY THE QUEEN,      Respondent. ... OF THE COURT:                   ROBERTSON J.A.                          ...
FCA

Couture v. Canada, 2014 FCA 35

CONCURRED IN BY: TRUDEL J.A MAINVILLE J.A     Date: 20140206 Docket: A-155-12   Citation: 2014 FCA 35   CORAM: PELLETIER J.A. ... “taxable supply”  “taxable supply” means a supply that is made in the course of a commercial activity;   « fourniture taxable »  « fourniture taxable » Fourniture effectuée dans le cadre d’une activité commerciale.     ...     [5]                A reading of the definition of “commercial activity” leads to two conclusions. ...

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