Search - 德国民法典第1993条

Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2177 Teskey, T.C.C.J. ... The Queen, [1993] 1 C.T.C. 269, 93 D.T.C. 5035. Therein, the Court held that a taxpayer had no right to amend a forward averaging election after assessment. ...

Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2226 Taylor, T.C.C.J.:—This is an appeal heard in Toronto, Ontario, on March 8, 1993, under the informal procedure rules of the Tax Court. ...

Minister of National Revenue, [1993] 1 CTC 2745 Beaubier, T.C.C.J.:—This matter was heard in Ottawa on March 30, 1993. ...

His appeal was heard by Christie, A.C.J.T.C. and dismissed on January 7, 1993 (92-1749), unreported. ... M.N.R., April 8, 1993, (91-1809), as yet unreported. I am treating Judge Christie's judgment as a precedent in this appeal. ... The Queen, [1993] 2 C.T.C. 178, 93 D.T.C. 5298. ...

Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2893 Brulé, T.C.CJ. ... It is interesting to examine the notice of appeal which is copied below: Notice of appeal (informal procedure) Tax Court of Canada Between: Esmeline Cameron: petitioner 80 Alton Tower Circle #205 Scarborough, Ontario MiV 5E8 And: Her Majesty The Queen: respondent Take notice that Esmeline Cameron appeals to the Tax Court of Canada from the Minister's notice of confirmation dated February 23, 1993, in respect of the 1987 taxation year. ...

Her Majesty the Queen, [1993] 2 CTC 2936, 93 DTC 1265 O'Connor, T.C.C.J.:—This matter was heard in Vancouver, British Columbia, on September 7, 1993. ...

Her Majesty the Queen, [1993] 2 CTC 3115, 93 DTC 1481 Christie, A.C.J.T.C.C.:—Three matters came on for hearing under the Tax Court of Canada Rules (General Procedure) at London on October 7, 1993. ... These amendments apply to appeals insti tuted after June 10, 1993. The appeal at hand was instituted on March 12, 1991. 3 In Vineland Quarries and Crushed Stone Ltd. v. ...

By letter dated January 5, 1993, the defendant advised the Court that the financial records had not been produced despite the letter of December 10,1992. ... It was not until April 30, 1993 that these financial records were returned to the defendant along with copies of income tax returns for the years ending 1990 and 1991. ... I also note that the plaintiff did not seriously attempt to comply with the order until January 1993, after which he requested the documents from the defendant, only to return them three months later. ...

Motion to set aside subpoena A notice of motion dated February 22, 1993, was filed by the respondent for an order that a subpoena duces tecum dated February 15, 1993 or the part of that subpoena commanding the production of documents be set aside pursuant to section 65 of the general procedure. ... Motion for further discovery This notice of motion, filed by the appellant, was dated February 23, 1993. ... After the January 1993 amendment, it was argued that, the issue had become what was the most accurate method in making the computation. ...

Lao, 93 DTC 5251, [1993] 2 CTC 25 (FCTD) Jerome, A.C.J.:—This is an appeal by the Crown from a decision of the Tax Court of Canada dated March 19, 1990, wherein it was held that moneys received by the defendant from his employer, in connection with his relocation from Edmonton to Toronto, was: not to be included in the computation of his income for the 1985 taxation year. ... M.N.R., [1993] 2 C.T.C. 27, at the request of counsel for all parties I heard both cases and reserved judgment in this matter until the conclusion of argument in the Phillips case. ... Accordingly, for the reasons set out in the Phillips decision, dated May 6, 1993, I concur with the disposition of this matter by the learned Tax Court judge. ...