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FCTD
Rothmans, Benson & Hedges Inc. v. Canada (Minister of National Revenue), docket T-241-98
Applicant - and- THE MINISTER OF NATIONAL REVENUE Respondent REASONS FOR ORDER TEITELBAUM J.: [1] On February 12, 1998, Rothmans, Benson & Hedges Inc. ... This Court is without jurisdiction to do so. 9. ... Teitelbaum" J.F.C.C. OTTAWA, ONTARIO April 14, 1998 ...
FCTD
Dupont Roofing & Sheet Metal Inc. v. Canada (National Revenue), 2011 DTC 5031 [at at 5614], 2011 FC 160
Justice Mosley BETWEEN: DUPONT ROOFING & SHEET METAL INC. Applicant and THE MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT AND JUDGMENT [1] This is an application for judicial review pursuant to section 18.1 of the Federal Courts Act, R.S.C. 1985, c. ... DATED: February 11, 2011 APPEARANCES: Domenic Marciano FOR THE APPLICANT Brianna Caryll FOR THE RESPONDENT SOLICITORS OF RECORD: DOMENIC MARCIANO Marciano Beckenstein LLP Concord, Ontario FOR THE APPLICANT MYLES J. KIRVAN Deputy Attorney General of Canada Toronto, Ontario FOR THE RESPONDENT ...
FCTD
Byrdys & Worms Enterprises, Inc. v. Canada (Minister of National Revenue), docket T-2077-96
Byrdys & Worms Enterprises, Inc. v. Canada (Minister of National Revenue), docket T-2077-96 T-2077-96 Between: BYRDYS & WORMS ENTERPRISES, INC., Applicant, - and- MINISTER OF NATIONAL REVENUE, Respondent. ... - and- MINISTER OF NATIONAL REVENUE COURT NO.: T-2077-96 PLACE OF HEARING: Vancouver, BC DATE OF HEARING: October 16, 1997 ORDER AND REASONS FOR ORDER OF NADON, J. dated October 16, 1997 APPEARANCES: Mr. Larry Smeets for Applicant Mr. Dan Kiselbach for Respondent SOLICITORS OF RECORD: MacDonald, Boyle & Jeffery for Applicant Langley, BC Swinton & Company for Respondent Vancouver, BC ...
FCTD
Installation Globale Normand Morin & Fils Inc. v. Canada (Public Works and Government Services), 2009 FC 748
Installation Globale Normand Morin & Fils Inc. v. Canada (Public Works and Government Services), 2009 FC 748 Federal Court Cour fédérale Date: 20090722 Docket: T-736-03 Citation: 2009 FC 748 [UNREVISED ENGLISH CERTIFIED TRANSLATION] Ottawa, Ontario, July 22, 2009 PRESENT: Madam Prothonotary Tabib BETWEEN: INSTALLATION GLOBALE NORMAND MORIN & FILS INC. ... “Mireille Tabib” Prothonotary Certified true translation Francie Gow, BCL, LLB FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-736-03 STYLE OF CAUSE: Installation Globale Normand Morin & Fils Inc. v. Public Works and Government Services Canada PLACE OF HEARING: Ottawa, Ontario DATE OF HEARING: June 29, 2009 REASONS FOR ORDER: Madam Prothonotary Mireille Tabib DATED: July 22, 2009 APPEARANCES: Chantal Donaldson Ekaterina Pavlova-Kraycheva FOR THE APPLICANT Yannick Landry Josianne Philippe FOR THE RESPONDENT SOLICITORS OF RECORD: LeBLANC, DOUCET, McBRIDE Gatineau, Quebec FOR THE APPLICANT JOHN H. ...
FCTD
Merck & Co. v. Nu-Pharm Inc., 2006 FC 853
Justice Lemieux BETWEEN: MERCK & CO., INC. and MERCK FROSST CANADA & CO. ... “François Lemieux” Judge FEDERAL COURT NAME OF COUNSEL AND SOLICITORS OF RECORD DOCKET: T-753-99 STYLE OF CAUSE: MERCK & CO., INC. ... BURKE FOR THE DEFENDANT BERNARD SHERMAN SOLICITORS OF RECORD: McCARTHY TÉTRAULT LLP TORONTO, ONTARIO FOR THE PLAINTIFFS DAVIES WARD PHILLIPS & VINEBERG LLP TORONTO, ONTARIO GOODMANS LLP TORONTO, ONTARIO LAX O'SULLIVAN SCOTT LLP TORONTO, ONTARIO FOR THE DEFENDANT BERNARD SHERMAN FOR THE DEFENDANT NU-PHARM INC. ...
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. ...
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. ...
FCTD
R & R Trading Co. Ltd. v. Canada (Minister of National Revenue), 2006 FC 901
Plaintiff and MINISTER OF NATIONAL REVENUE Defendant REASONS FOR JUDGMENT LAYDEN-STEVENSON J ... [174] I accept Mr. Christensen’s conclusions and I do so without reservation. ... Deputy Attorney General of Canada FOR THE RESPONDENT Date: 20060719 Docket: T-997-01 Ottawa, Ontario, July 19, 2006 PRESENT: The Honourable Madam Justice Layden-Stevenson BETWEEN: R & R TRADING CO. ...
FCTD
Canada v. Basf Coatings & Inks Canada Ltd., docket T-1092-93
Basf Coatings & Inks Canada Ltd., docket T-1092-93 Date: 19980406 Docket: T-1092-93 BETWEEN: HER MAJESTY THE QUEEN Plaintiff - and- BASF COATINGS & INKS CANADA LTD. Defendant REASONS FOR JUDGMENT ROULEAU, J. [1] This is an appeal by the plaintiff pursuant to sections 81.24 and 81.28 of the Excise Tax Act, R.S.C. 1985, c. ... "sale price", for the purpose of determining the consumption or sales tax, means (a) except in the case of wines, the aggregate of (i) the amount charged as price before any amount payable in respect of any other tax under this Act is added thereto, (ii) any amount that the purchaser is liable to pay to the vendor by reason of or in respect of the sale in addition to the amount charged as price, whether payable at the same or any other time, including, without limiting the generality of the foregoing, any amount charged for, or to make provision for, advertising, financing, servicing, warranty, commission or any other matter, and (iii) the amount of excise duties payable under the Excise Act whether the goods are sold in bond or not. 50. (1) There shall be imposed, levied and collected a consumption or sales tax at the rate prescribed in subsection (1.1) on the sale price or on the volume sold of all goods (a) produced or manufactured in Canada (i) payable, in any case other than a case mentioned in subparagraph (ii) or (iii), by the producer or manufacturer at the time when the goods are delivered to the purchaser or at the time when the property in the goods passes, whichever is the earlier ...
FCTD
Rothmans, Benson & Hedges Inc. v. Canada (Minister of National Revenue), docket T-2393-97
Rothmans, Benson & Hedges Inc. v. Canada (Minister of National Revenue), docket T-2393-97 Date: 19980123 Docket: T-2393-97 BETWEEN: ROTHMANS, BENSON & HEDGES INC. ... E-14. (b) Its costs of this application for judicial review; and (c) Such other relief as may appear just and appropriate to this Honourable Court ... Minister of National Revenue, [1997] 212 N.R. 275 at 289. 4 See Demirtas v. ...