Search - 德国民法典第1993条

Results 61 - 70 of 123 for 德国民法典第1993条
SCC

Ontario Home Builders' Association v. York Region Board of Education, [1996] 2 SCR 929

Ontario (Attorney General), [1993] 3 S.C.R. 675; Canadian Industrial Gas & Oil Ltd. v. ... Coquitlam (District), [1993] 4 S.C.R. 371; Attorney-General for Quebec v. ... Morgentaler, [1993] 3 S.C.R. 463; Attorney-General for British Columbia v. ...
SCC

Canderel Ltd. v. Canada, 98 DTC 6100, [1998] 1 S.C.R. 147, [1998] 2 C.T.C. 35

., [1993] 4 S.C.R. 695 (S.C.C.), where the words of Wilson J. in Mattabi Mines Ltd. v. ... R., [1993] 4 S.C.R. 285 (S.C.C.). She concluded at p. 256 that “[i]n essence, what the courts have been looking for is the true realized gains and losses of a taxpayer in the relevant taxation year,” and that to determine whether matching is the appropriate method in any given case would require an analysis of the specific facts in light of the cases in which the matching principle had been specifically developed. ... Krishna, The Fundamentals of Canadian Income Tax (4th ed. 1993), at p. 279. ...
SCC

Lavallee, Rackel & Heintz v. Canada (Attorney General); White, Ottenheimer & Baker v. Canada (Attorney General); R. v. Fink, 2002 DTC 7267, 2002 SCC 61, [2002] 3 SCR 209

Canada, [1993] 4 S.C.R. 695; Descôteaux v. Mierzwinski, [1982] 1 S.C.R. 860; R. v. ... Silver, Solicitor-Client Privilege in Canadian Law (1993), at p. 141.   ... Canada, [1993] 4 S.C.R. 695, at p. 751, per Iacobucci J.; see also D. ...
SCC

Caisse populaire Desjardins de Val-Brillant v. Blouin, 2003 DTC 5420, 2003 SCC 31, [2003] 1 SCR 666

Montréal:  Barreau du Québec, 1993, 1.   Pratte, Denise.  Priorités et hypothèques.  ... Québec:  Publications du Québec, 1993.   Reid, Hubert.  Dictionnaire de droit québécois et canadien avec table des abréviations et lexique anglais-français, 2 e  éd.  ... On this point, it is worth noting that the Commentaires du ministre de la Justice (1993), vol. ...
SCC

Guindon v. Canada, 2015 SCC 41, [2015] 3 SCR 3

Brown, [1993] 2 S.C.R. 918; Corporation professionnelle des médecins du Québec v. ... Brown, [1993] 2 S.C.R. 918; Quan v. Cusson, 2009 SCC 62, [2009] 3 S.C.R. 712; Re:Sound v. ...
SCC

Kosoian v. Société de transport de Montréal, 2019 SCC 59, [2019] 4 SCR 335

Sharma, [1993] 1 S.C.R. 650; Hill v. Hamilton‑Wentworth Regional Police Services Board, 2007 SCC 41, [2007] 3 S.C.R. 129; Jauvin v. ... Wiley, [1993] 3 S.C.R. 263; Katz Group Canada Inc. v. Ontario (Health and Long‑Term Care), 2013 SCC 64, [2013] 3 S.C.R. 810; Breslaw v. ... Sainte‑Foy, Que.: Presses de l’Université Laval, 1993, 881. Garant, Patrice.  ...
SCC

Thibaudeau v. The Queen, 95 DTC 5273, [1995] 1 CTC 382 (SCC)

Young, [1993] 4 S.C.R. 3, 160 N.R. 1, where the child’s interests were specifically considered in relation to custody and access rights. ... La Novara, A Portrait of Families in Canada (1993), at page 21) and there are many more taxpayers today among women than there were in 1942. ... Canada, [1993] 4 S.C.R. 695, [1994] 1 C.T.C. 40, 94 D.T.C. 6001, and Tétreault-Gadoury v. ...
SCC

Canadian Pacific Ltd. v. Matsqui Indian Band, [1995] 1 SCR 3

CAW‑Canada, [1993] 2 S.C.R. 230.   By Sopinka J. (dissenting)                      Harelkin v. ... APPEAL from a judgment of the Federal Court of Appeal, [1993] 2 F.C. 641, 153 N.R. 307, [1994] 1 C.N.L.R. 66, allowing an appeal from a judgment of Joyal J., [1993] 1 F.C. 74, 58 F.T.R. 23, striking out an application for judicial review.  ... Federal Court of Appeal, [1993] 2 F.C. 641    (Pratte J.A., Decary and Robertson JJ.A. ...
SCC

Québec (Communauté urbaine) v. Corp. Notre-Dame de Bon-Secours, 95 DTC 5017, [1994] 3 SCR 3, [1995] 1 CTC 241

Quebec Court of Appeal (1992), 47 Q.A.C. 47, [1993] R.L. 68 In the opinion of Bisson C.J.Q., the outcome of the case depended on the answer to two questions. ... Canada, [1993] 4 S.C.R. 695, [1994] 1 C.T.C. 40, 94 D.T.C. 6001, may be summarized as follows:-The interpretation of tax legislation should follow the ordinary rules of interpretation; —A legislative provision should be given a strict or liberal interpretation depending on the purpose underlying it, and that purpose must be identified in light of the context of the statute, its objective and the legislative intent: this is the teleological approach;-The teleological approach will favour the taxpayer or the tax department depending solely on the legislative provision in question, and not on the existence of predetermined presumptions;-Substance should be given precedence over form to the extent that this is consistent with the wording and objective of the statute;-Only a reasonable doubt, not resolved by the ordinary rules of interpretation, will be settled by recourse to the residual presumption in favour of the taxpayer. ...
SCC

Tsiaprailis v. Canada, 2005 DTC 5119, 2005 SCC 8, [2005] 1 SCR 113

From May 11, 1985 to May 10, 1993, she received long-term disability benefits in accordance with the insurance policy.  In May 1993, however, Manulife terminated the benefits, claiming that Ms. ...

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