Search - 德国民法典第1993条

Minister of National Revenue, [1993] 1 CTC 2390, 93 DTC 539 Lamarre Proulx, T.C.C.J.:— The appellant has instituted an appeal from the assessments made by the respondent, the Minister of National Revenue (the "Minister"), for 1984 and 1985. ...

Her Majesty the Queen, [1993] 2 CTC 2392 Hamlyn, T.C.C.J. (orally):— This is in the matter of Robert A.B. ... M.N.R. (1992), [1993] 1 C.T.C. 2585, 93 D.T.C. 98 at page 2599 (D.T.C. 108), reviewed these descriptions and said:... if I am to give effect to the word “combination”, that by “subordinate” he intended to include a source of income that although substantial is integral to the very existence of the farming operation....... ...

Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2638 Tremblay, T.C.C.J.:—This appeal was heard under the informal procedure on April 5, 1993, at Québec City, Québec. 1. ...

Her Majesty the Queen, [1993] 2 CTC 2685, 93 DTC 1179 Beaubier, T.C.C.J.:—This matter was heard in Winnipeg, Manitoba on July 12, 1993. It is an appeal Pursuant to the general procedure of this Court. ...

Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2769, 95 DTC 314 O'Connor, T.C.C.J.:—This appeal was heard in Toronto, Ontario on July 27, 1993. It is pursuant to the informal procedure of this Court and concerns the appellant's 1991 taxation year. ...

Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2970 Dubienski, D.T.C.C.J.:— This appeal was heard under the informal procedure in Winnipeg, Manitoba, on July 20, 1993. ...

Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 3043 Tremblay, T.C.C.J.:—This appeal was heard under the informal procedure on June 15, 1993, in Montreal, Quebec. 1. ...

Thomas Fritz, [1993] 1 CTC 370, 93 DTC 5132 Reed, J.:—The defendant brings a motion to strike the plaintiff's claim for want of prosecution. ... On October 8, 1992, counsel for the plaintiff wrote seeking agreement to the factual issues in dispute and seeking agreement for a trial date sometime in 1993. ...

Minister of National Revenue, [1993] 1 CTC 2741 Beaubier, T.C.C.J.:—These matters were heard together on common evidence by consent of the parties, under the old procedure of this Court, on February 8, 1993 at Victoria, British Columbia. ...

MNR, 93 DTC 1564, [1993] 2 CTC 3054 (TCC) Brulé, T.C.C.J.:—These appeals are in respect of the deduction of farm losses incurred by the appellant, Dr. ... In March, 1993, they obtained a licence to manufacture wine and in June, 1993, they obtained a licence to sell wine on the premises. ... M.N.R., [1993] 1 C.T.C. 2585, 93 D.T.C. 98 (T.C.C.), Bowman, T.C.C.J., held that the Court can reach a finding that a farming business exists by the very fact that the Minister applied section 31 to limit the deduction of farm losses. ...