Search - 德国民法典第1993条

Her Majesty the Queen, [1993] 2 CTC 2957 Bonner, T.C.C.J.:—This is an appeal under the informal procedure.from an assessment under the Income Tax Act, R.S.C. 1952, c. 148 (am. ... She testified that the first hearing of her claim for landed immigrant status took place in December of 1992 and that she became a landed immigrant in May of 1993. ... The appellant did not secure that status until May of 1993. Accordingly the appeal will be dismissed. ...

Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 3108, 95 DTC 358 Watson, D.T.C.C.J.:—This appeal was heard at Montréal, Quebec, on September 27, 1993. In computing income for the 1990 taxation year, the appellant deducted the amount of $7,738.46 for legal fees. ... In her notice of appeal dated January 14, 1993, the appellant stated as follows: Please note also that I claimed on my tax form for 1990 $7,738.46 for legal fees regarding alimentary allowance; NOT, as you have stated in your notification of confirmation by the Minister”... for the purpose of gaining or producing income from business or property...” ...

Norma Shaw and Jack Shaw, [1993] 2 CTC 24, 93 DTC 5213 Mahoney, J.A.:—This is an appeal from a reported decision of McNair, J., [1989] 1 C.T.C. 386, 89 D.T.C. 5194. ...

On January 14, 1993 Ghan replied, suggesting that the matter should proceed to trial and that Fedoruk should take steps to make a joint application for the hearing of the appeals on any date after April 2, 1993. ... This motion was heard on March 29, 1993 at London, Ontario. At the outset Fedoruk was asked to summarize in clear and unequivocal terms the statutory authority and judicial precedent supporting the motion. ... The appellant's motion made on March 29, 1993 lengthened unnecessarily the proceeding and thereby caused costs to be incurred improperly or without reasonable cause. ...

Minister of National Revenue, [1993] 2 CTC 33, 93 DTC 5214 Heald, J.A. ...

Her Majesty the Queen, [1993] 1 CTC 226, 93 DTC 5158 lacobucci, |.:— We are all of the view that this appeal should be dismissed for the reasons given by Mr. ...

Station touristique Massif du sud (1993) inc., 2011 FC 424 Federal Court Cour fédérale       Date: 20110406 Docket: T-233-10 Citation: 2011 FC 424 BETWEEN:   LE MASSIF INC.       Appellant   and       STATION TOURISTIQUE MASSIF DU SUD (1993) INC.       ...

Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2031 Dubienski, T.C.C.J. ... I'm bound by the evidence that's come before me today that while it might be in 1992 and 1993 you might end up having to pay income tax on the profit, and then it shows that it's profitable, but Parliament, in its wisdom, has drawn the Act in such a way that has to be interpreted that they will only give you that relief of losses if they pertain to a business that is viable. ...

Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2312 Watson, D.T.C.C.J.:—This appeal was heard at Sherbrooke, Quebec, on January 15, 1993 using the informal procedure. ...

Her Majesty the Queen, [1993] 2 CTC 2368, 93 DTC 938 Brulé, T.C.C.J.:—The respondent has brought a Motion under Rule 54 of the Tax Court of Canada Rules for leave to amend the reply to the notice of appeal (reply). ... After a status hearing held in August of 1992 the appeal was scheduled to be heard on March 3, 1993 and continuing for a total of three days. ...