Search - 德国民法典第1993条

The Queen, 93 DTC 1222, [1993] 2 CTC 2765 (TCC) Sarchuk, T.C.C.J.:—This is an appeal from assessments of tax made by the Minister of National Revenue (the Minister) with respect to the appellant's 1986, 1987 and 1988 taxation years. ... M.N.R., [1993] 1 C.T.C. 2137, 93 D.T.C. 158 (T.C.C.) is of assistance. ...

MNR, 93 DTC 462, [1993] 2 CTC 3210 (TCC) Hamlyn, T.C.C.J.:—For the taxation years 1982, 1983 and 1984 the shareholders of the appellant corporation (the "corporation") were Mayer Cytrin, Cipora Offman and Harry Offman. ... M.N.R., [1993] 1 C.T.C. 2292 held: While the issue here is the answer to a theoretical question respecting the application of a legislative provision concerning income tax, I believe that the approach adopted by the Federal Court of Appeal in Wiebe Door Services, supra, and reiterated in Moose Jaw Kinsmen Flying Fins, [1988] 2 C.T.C. 2377, 88 D.T.C. 6099 (T.C.C.), must be followed. ...

Her Majesty the Queen (Informal Procedure), [1994] 2 CTC 2410, [1993] 2 CTC 2712 O'Connor, T.C.C.J.:—These matters were heard together and on common evidence by consent of the parties in Ottawa, Ontario, on July 12, 1993. ...

Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2461 Watson, D.T.C.C.J. ... Ces appels ont été entendus à Québec (Québec) le 11 février 1993, sous le régime de la procédure informelle. ...

Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2475 Christie, A.C.T.C.C.J. ... Canada, [1993] 2 C.T.C. 2480 (T.C.C.). Reasons for judgment in the appeal are attached. ...

Her Majesty the Queen, [1993] 2 CTC 2672, 93 DTC 973 Beaubier, T.C.C.J.:—This matter was heard in Thunder Bay, Ontario on June 14, 1993. It is an appeal pursuant to the general procedure of this Court. ...

Minister of National Revenue, [1993] 2 CTC 2930 Taylor, T.C.C.J.:— These are appeals heard in Edmonton, Alberta on July 7 and 8, 1993 against reassessments dated March 28, 1988 under the Income Tax Act, R.S.C. 1952, c. 148 (am. ...

Minister of National Revenue, [1993] 1 CTC 2729 Beaubier, T.C.C.J.:—This matter was heard at Toronto, Ontario, on March 8, 9, 10 and 12,1993 pursuant to the old procedure of this Court. ... James testified that as of 1993 and based on his business experience at that date he now understands that the mortgage portfolio of London Loan Ltd. was such that the possibilities of sale were not good and, to use his expression, even Henry's "smoke and mirrors” could not carry it through. ... At 2:00 p.m. on Wednesday, March 10, 1993, James Penturn appeared in Court. ...

Fogazzi, 93 DTC 5183, [1993] 2 CTC 319 (Ont CA) Lacourciére, Goodman and Doherty, JJ.A.:— This is an appeal by the Crown from the acquittal of the respondent on one count of an indictment. ...

Silden, 93 DTC 5362, [1993] 2 CTC 123 (FCA) Pratte, J.A.:—This is an appeal from a judgment of the Trial Division allowing an appeal from a decision of the Tax Court of Canada dismissing the respondent's appeal from his 1981 income tax assessment. ...