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FCA

Androwich (A.].) v. Canada, [1993] 2 CTC 46, [1993] DTC 5275

Canada, [1993] 2 CTC 46, [1993] DTC 5275 Isaac, C.J. (orally):—We do not need to hear from you Mr. ...
FCA

Rolls Royce (Canada) Ltd. v. Her Majesty the Queen, [1993] 1 CTC 272, [1993] DTC 5031

Her Majesty the Queen, [1993] 1 CTC 272, [1993] DTC 5031 MacGuigan, J.A.:— This is an appeal from a judgment of Martin, J. of October 11,1991, dismissing the appellant's appeal from income-tax reassessments for its 1977 to 1981 taxation years. ...
FCA

Her Majesty the Queen v. E. Stuart Ritchie and Varinder Ghat, [1993] 2 CTC 24, 93 DTC 5160

Stuart Ritchie and Varinder Ghat, [1993] 2 CTC 24, 93 DTC 5160 Pratte, J. ... Canada, [1993] 2 C.T.C. 2017. The judgment under attack will therefore be set aside and the matter referred back to the Tax Court for decision on the basis that the respondent, being not a person to whom subsection 153(2) of the Income Tax Act, R.S.C. 1952, c. 148 (am. ...
FCA

Dow & Duggan Log Homes International (1993) Limited v. Canada, 2021 FCA 66

Dow & Duggan Log Homes International (1993) Limited v. Canada, 2021 FCA 66 Date: 20210331 Docket: A-11-20 Citation: 2021 FCA 66 CORAM: STRATAS J.A. ... BETWEEN: DOW & DUGGAN LOG HOMES INTERNATIONAL (1993) LIMITED Appellant and HER MAJESTY THE QUEEN Respondent Heard by online video conference hosted by the Registry on March 24, 2021. ... WONG DATED DECEMBER 12, 2019, NO. 2017-2928(GST)G STYLE OF CAUSE: DOW & DUGGAN LOG HOMES INTERNATIONAL (1993) LIMITED v. ...
FCA

Her Majesty the Queen v. Norma Shaw and Jack Shaw, [1993] 2 CTC 24, 93 DTC 5213

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. ...
FCA

Gabrielle Gullison v. Minister of National Revenue, [1993] 2 CTC 33, 93 DTC 5214

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

Her Majesty the Queen v. Hadi Sarraf in His Capacity as Director of 495187 Ontario Limited at the Time of Its Dissolution, [1993] 2 CTC 113, 94 DTC 6229

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. ...
FCA

Angelo Del Zotto v. Minister of National Revenue, John Edward Thompson and D. Reilly Watson, [1993] 2 CTC 46, 93 DTC 5271

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. ...
FCA

Angelo Del Zotto v. Minister of National Revenue, [1993] 2 CTC 342, 93 DTC 5455

Minister of National Revenue, [1993] 2 CTC 342, 93 DTC 5455 Hugessen, Linden, Robertson, JJ.A.:— This section 28 application seeks to review and set aside a decision of the Tax Court of Canada made under subsection 231.4(2) of the Income Tax Act, R. ... Canada, [1993] 1 S.C.R. 416, [1993] 1 C.T.C. 111; M.N.R. v. Kruger Inc., [1984] C.T.C. 506, 84 D.T.C. 6478 (F.C.A.)), such an attack cries out to be made. ...
FCA

Her Majesty the Queen v. Canderel Limited, [1993] 2 CTC 213, 93 DTC 5357

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. ... The trial commenced on May 31, 1993 and on the sixth day, after several witnesses were heard, including various experts, this Motion was presented to the Court. ... Finally, on May 31, 1993, the first day of the trial, counsel for the appellant stated as follows (Supp. ...

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