Search - 德国民法典第1993条

Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2468 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. ...

Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2949 Beaubier, T.C.C.J. ... It was heard in Edmonton, Alberta on August 12, 1993. The witnesses were the appellant and his accountant, Mr. ...

Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2961 Beaubier, T.C.C.J. ... It was heard in Edmonton, Alberta on August 11, 1993. The appellant was the only witness. ...

Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2993 O’Connor, T.C.C.J.:—These matters were heard together and on common evidence by consent of the parties in Toronto, Ontario, on August 25, 1993. ...

Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 3035, 95 DTC 374 Taylor, T.C.C.J.:— This is an appeal under the informal procedure, heard in London, Ontario on October 21, 1993, against income tax assessments for the years 1988, 1989 and 1990, in which the Minister of National Revenue assessed to tax the interest income received from a mortgage held by the appellant (the Schlegals mortgage), and disallowed as deductions interest amounts paid on a separate mortgage (the Royal Bank mortgage). ...

Her Majesty the Queen in Right of Canada, [1993] 2 CTC 119, 93 DTC 5336 Jerome, A.C.].:— This is an appeal by the plaintiff from the decision of the Tax Court of Canada dated May 24, 1991, that the amounts reported by the plaintiff as taxable capital gains for the 1987 and 1988 taxation years were subject to reassessment by the Minister of National Revenue. ... On March 5, 1993, the plaintiff filed a notice of motion pursuant to Rules 324 and 337(5)(b), asking the Court to reconsider its judgment on the grounds that relevant evidence which should have been presented at the time of the hearing had been inadvertently omitted. ... Therefore, in reasons given orally from the Bench at the conclusion of the trial in this matter on February 24, 1993, I dismissed this appeal with costs. ...

Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2985 Teskey, T.C.C.J. ... Although Exhibit A-2 predicted a small profit for 1993, cross-examination of Linda showed that there will be another loss in 1993. ... A-2) for 1993 to 1997 with the T1 tax returns actually filed and with the revised expense statement (Ex. ...

Hadi Sarraf in His Capacity as Director of 495187 Ontario Limited at the Time of Its Dissolution, [1993] 2 CTC 113, 94 DTC 6229 McDonald, J.A.:— We are all of the opinion that the substantive issue in this appeal was correctly dealt with by Jerome, A.C.J. in 460354 Ontario Inc. v. ...

Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2312 Watson, D.T.C.C.J. ...

Reilly Watson, [1993] 2 CTC 46, 93 DTC 5271 Hugessen J.A. (orally):—The applicant has satisfied me as to all three branches of the test in Attorney General (Manitoba) v. ...