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TCC

Blais v. The Queen, 2005 TCC 417 (Informal Procedure)

It would also be difficult for the Appellants to claim lack of control (if one of them must control him or herself, should we accept this line of thinking). [14] [1993] T.C.J. ...
TCC

Whiffin v. M.N.R., docket 2000-2975-EI

(Mitlin) was incorporated in 1993 and the shares were held equally by him and his wife, Angela Vandenbroek. ...
TCC

Crawford & Co. Ltd. v. M.N.R., docket 98-407-UI

MacFarlane (K.R.) (1993) 100 Nfld. & P.E.I.R. 302; 318 A.P.R. 302; 76 C.C.C. (3d) 54 (P.E.I. ...
TCC

Abeilles Service de Conditionnement Inc. v. The Queen, 2014 TCC 313

("The Ikarian Reefer"), [1993] 2 Lloyd's Rep. 68, at pp. 81-82), one must distinguish between independence and impartiality. ...
FCTD

Professional Institute of the Public Service of Canada v. Canada (Customs and Revenue Agency), 2004 FC 507

Canada (Attorney General) (1993), 66 F.T.R. 54 (T.D.) Wiebe v. Canada, [1992] 2 F.C. 592 (C.A.) ...
FCTD

Bear v. Canada (Attorney General), 2001 FCT 1192

Morgentaler, [1993] 3 S.C.R. 463 at 484]. Some of the speeches provided by the applicant were delivered by opposition members. ...
FCTD

CC Havanos Corp. Ltd. (Re), 2002 FCT 941

Canada, [1993] 65 F.T.R. 115 (F.C.T.D.); Becta Transport Ltd v. Canada, [1995] 93 F.T.R. 132 (F.C.T.D.); Duchesne v. ...
FCTD

Olympia Interiors Ltd. v. Canada, docket T-1436-92

N-15, as amended. 17      (1993), 70 F.T.R. 158 (F.C.T.D.), reversed in part on appeal at (1995), 184 N.R. 350 (F.C.A.). 18      (1987), 11 F.T.R. 310 (F.C.T.D.). 19      (1983), 145 D.L.R. (3d) 385 (S.C.C.). 20      Id. at p. 400. 21      The plaintiffs refer to the 1985 version of the Excise Tax Act, R.S.C. 1985, c. ...
FCTD

Signalgene R&D Inc. v. Canada (National Revenue), 2012 FC 1375

That company (1) carried on SR&ED activities throughout its taxation years from October 31, 1993 to October 31, 1998 for which it claimed SR&ED expenses as well as ITCs but not RITCs believing it was a Non-CPPC but (2) changed its mind based on the FCA’s decision in the Parthenon case instructing its auditors KPMG to seek appropriate amendments to its initial return (3) which its auditors did on August 9, 2001 filing amended T-2038 forms containing the prescribed information ...
FCTD

Ugro v. Canada (National Revenue), 2009 FC 826

The Minister of National Revenue [1993] F.C.J. No 986, Dubé J. considered the scope of the duty to act fairly in the context of subsection 220(3.1) and stated at paragraph 9: A duty to act fairly, in general, means a duty to observe the rudiments of natural justice in the exercise of administrative functions. ...

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