Search - 德国民法典第1993条

Her Majesty the Queen, [1993] 1 CTC 146, 93 DTC 5051 Reed, j.:— The defendant brings a motion for an order dismissing the plaintiff's action for want of prosecution or, alternatively, an order directing the plaintiff to file a more accurate or complete affidavit of documents within seven days, failing which this action would be dismissed. ...

Minister of Revenue, [1993] 1 CTC 277 Morden, A.C.J.O., McKinlay and Catzman, JJ.A.:— This appeal by the Minister of Revenue concerns assessments made in respect of capital tax alleged to be payable by TransCanada Pipelines Limited for the years 1978 through 1981 pursuant to the Corporations Tax Act in the form in which it appeared in R.S.O. 1980, c. 97 (the Act). ...

Minister of National Revenue, [1993] 1 CTC 2115, 93 DTC 60 Hamlyn, T.C.C.J. ...

Her Majesty the Queen, [1993] 1 CTC 2478, 93 DTC 312 Lamarr Proulx, T.C.C.J. ...

Minister of National Revenue, [1993] 1 CTC 2643, 93 DTC 1167 Garon, T.C.C.J. ...

Her Majesty the Queen, [1993] 1 CTC 2680, 93 DTC 316 Bonner, T.C.C.J.:—The appellant Brian Morris seeks an order striking out paragraph 6(k) of the reply to the notice of appeal filed by the respondent. ...

Her Majesty the Queen, [1993] 2 CTC 2837, 93 DTC 1231 Rowe, D.T.C.C.J. ... He did not offer any opinion on the profitability of the appellant's farm prior to 1993 or on the present state of the appellant’s operations. ... M.N.R., [1993] 2 C.T.C. 55, 93 D.T.C. 5281. In Moldowan, at pages 487-88 (C.T.C. 315, D.T.C. 5216) of the judgment of Dickson, J. ...

MNR, 93 DTC 1058, [1993] 2 CTC 2793 (TCC) P.R. Dussault, T.C.C.J.:— These matters were heard together on common evidence. ... The Queen, [1986] 1 C.T.C. 399, 86 D.T.C. 6208 (F.C.T.D.); Loewen, M.N.R. v., [1993] 1 C.T.C. 212, 93 D.T.C. 5109 (F.C.T.D.). ... Vern Krishna in The Fundamentals of Canadian Income Tax, Fourth Edition, 1993 discusses the meaning of blended payments at pages 336 and following. ...

Her Majesty the Queen, [1993] 2 CTC 141 Rothstein, J.:— Introduction The issue in this case is whether beer given away by a brewery as samples is subject to federal sales tax [1]. ... Robidoux appears in the transcript of evidence of May 5, 1993, at page 43: [Illegible] in an accounting sense, am I wrong here when I I say that? ... Hart, [1992] B.T.C. 591, [1993] 1 All E.R. 42 (H.L.), Lord Browne-Wilkinson stated at page 610 (All E.R. 64): In my judgment, subject to the questions of the privileges of the House of Commons, reference to parliamentary material should be permitted as an aid to the construction of legislation which is ambiguous or obscure or the literal meaning of which leads to an absurdity. ...

The Queen, 93 DTC 552, [1993] 2 CTC 2330 (TCC) Bowman, T.C.C.J.:—This appeal is from an assessment made under section 160 of the Income Tax Act, R.S.C. 1952, c. 148 (am. ... The appellant and her husband Gilbert Savoie were married on November 26, 1957 and remained married until his death on February 19, 1993. ...