Search - 德国民法典第1993条

Jean Crevier, [1993] 2 CTC 264, [1993] DTC 5510 Noël, J.:—This is an application by Her Majesty the Queen for a final order of garnishment against the garnishee, the Royal Bank of Canada. ... At the time the statement of claim was filed, the amount accumulated in this plan had been invested in two certificates of deposit expiring on March 1, 1993 and February 27, 1994. ... Crevier, No. 93-597, Court of Quebec, January 28, 1993), I feel I must answer the question in the negative. ...

National Bank of Canada (Supplementary Reasons for Judgment Rendered on February 19, 1993), [1993] 2 CTC 161 Rothstein, J.:— Receivables collected by the bank prior to November 13, 1985 In my reasons for judgment issued on February 19,1993 ([1993] 2 CTC 149, 18 C.B.R. (3d) 35), I stated at page 161 (C.B.R. 53): In the case of Thrush, the Minister’s notice was given on November 1, 1985, a petition for receiving order was made on November 13, 1985, and the receiving order was made on November 25, 1985. ... The documents were discussed with counsel by way of conference calls on at least three occasions, the last being on June 11, 1993. ...

Her Majesty the Queen, [1993] 1 CTC 231, 93 DTC 5161 Teitelbaum, J.:— On March 1, 1993, the plaintiff, Ruth Giagnocavo, filed in the Federal Court Registry in Toronto, Ontario, a notice of motion "for an order allowing appeal from associate senior prothonotary Giles’ order of February 15, 1993 to allow John Giagnocavo to speak and to represent the applicant (plaintiff) Ruth Giagnocavo in this instant case, and for an order allowing the appeal". ... Without written reasons, the Associate Senior Prothonotary issued, on February 15, 1993, the following order: Motion that Ruth Giagnocavo be allowed to be represented by her husband in this action is dismissed. ... From April 10, 1989, to February 15, 1993, both parties filed a number of motions. ...

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. ...

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. ...

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 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, [1993] 1 CTC 231, 92 DTC 6460 Lefebvre, S.P.:—This Court orders that the plaintiff's appeal with respect to the 1980 taxation year be and is hereby allowed, without costs to either party, and that the reassessment for the plaintiff's 1980 taxation year be and is hereby referred back to the Minister of National Revenue for reconsideration and reassessment on the following basis: (a) That, of the amount of $214,329.90 incurred by the plaintiff as capital costs in 1980, $46,943 was qualified property giving rise to a deduction for an investment tax credit pursuant to subsection 127(5) of the Act; This Court further orders that the plaintiff's appeal with respect to the 1981 taxation year be and is hereby dismissed without costs to either party. ...

Her Majesty the Queen, [1993] 2 CTC 169 Pinard, J.:—This is an appeal by the plaintiff from a decision by the Tax Court of Canada which upheld notices of reassessments from the Minister of National Revenue denying the plaintiff taxpayer the right to deduct farming losses amounting to $4,218.66, $4,338 and $3,659 for the 1977,1978 and 1979 taxation years respectively. After completion of the evidence at the hearing before me, on June 23, 1993, counsel for the plaintiff indicated he was not ready to argue orally and agreed rather to file written submissions by July 14, 1993. ... Timpson, [1993] 2 C.T.C. 55, 93 D.T.C. 5281 (F.C.A.) ...

Her Majesty the Queen in Right of Canada, [1993] 2 CTC 281 Jerome, A.C.J.:— This is an application by the defendant for an order pursuant to Rules 419(1)(a), (c) and (f), striking out the plaintiffs’ amended statement of claim on the grounds that this Court should decline to exercise its discretion under section 18 of the Federal Court Act, R.S.C. 1985, c. ... Therefore, for reasons expressed orally at Edmonton, Alberta, on July 16, 1993 and filed this day, the Crown's application is dismissed. ...