Search - 德国民法典第1993条

.), as amended, for cancellation of penalties and arrears interest assessed September 13, 1999 with respect to the applicant, Fraser Edison's 1991, 1992 and 1993 taxation years and assessed July 27, 1999, and the applicant, Dollard Investments Limited's 1991, 1992 and 1993 taxation years assessed July 27, 1999. ... John's, notified the applicant, Fraser Edison, that the latter's notices of objection respecting assessments of the 1991, 1992 and 1993 taxation years had been reviewed. [6]                The reviews had been carried out by Ms. ... John's for cancellation of the interest and penalties assessed July 27, 1999 and September 13, 1999 against the applicants in respect of their 1991, 1992 and 1993 taxation years. ...

Abdat, is seeking judicial review of the denial of his request for remission of his tax debt for the years 1993 to 1998. ... Abdat with respect to the years 1993 to 1998. The ARQ was of the view that Mr. ... Abdat declared all of his income for the years 1993 to 1998. Although Mr. ...

The audit was commenced in September 1993. [7]      On December 9, 1994, Revenue Canada reassessed Dr. ... A repayment has taken place during 1993 and 1994 with the appropriate sub section 20(1)(j) deductions being allowed. ... It was not until 1993 that a Dividend was declared to clear this debit amount. ...

The audit was commenced in September 1993. On December 9, 1994, Revenue Canada reassessed Dr. ... Young also served as the Chief of Surgery for Surrey Memorial Hospital from 1988 to 1993. 6. ... It was not until 1993 that a Dividend was declared to clear this debit amount. ...

The Inquiry was fixed to commence on May 6, 1993. Del Zotto was sent notice of the Inquiry by a letter dated April 21, 1993. ... On or about April 26, 1993, pursuant to subsection 231.4(3) of the Act, Noble was served a subpoena to attend and give evidence and produce documents at the Inquiry commencing on May 6, 1993. ... The Inquiry started on May 6, 1993 with Watson presiding as the Hearing Officer. ...

., May 10, 1993. The purchase price was 102% of the principal, or NZ$153,000,000. ... It will also be necessary, however, to deal with the issue of the 1993 gain. ... There were in fact two gains realized on May 10, 1993 by Shell, totalling US$21,165,000. ...

In 1993, he decided that he wished to become a U.S. resident and obtained advice from certain firms who provide advise to Canadian residents wishing to give up their Canadian residency.    ... He then purchased his partner's interest in 1992 or 1993, since he wished to make it into his permanent home and could not share it. ... He owned a house in California from 1992 or 1993, where he spent more time after January 4, 1994. ...

Ultramar and Socanav signed a number of agreements:     -      "Convention de vente" [Agreement of Sale], dated November 1, 1985;     -      "Tanker Voyage Charter Party", dated January 8, 1986;     -      "Master Time Charter Agreement", dated July 29, 1993;     -      "Amended and Restated Master Time Charter Agreement", dated March 12, 1996. [3]      On or about June 22, 1994, Ultramar sent the Minister of National Revenue an application for refund for taxes and drawbacks (N-15) under subsections 68(17) and 70(1) of the Excise Tax Act, R.S.C. 1985, c. ... We now submit to you two (2) claims (N-15 attached), one is a drawback claim in the amount of $985,171.62 for the period from May 31, 1990 to May 31, 1992 (inclusive) and the other is a refund claim in the amount of $347,599.89 for the period from June 1, 1992 to March 30, 1993 (inclusive). ... Nino Cavalancia Director, Commodity Taxes [5]      On October 31, 1996, after deducting $660,476.41 and $43,746.78, sums that were considered ineligible, the respondent sent Ultramar a cheque in the amount of $720,770 in regard to the claim under the Excise Tax Act for the period from May 31, 1990 to March 30, 1993. ...

The application was denied on March 30, 1993, by way of a Notice of Determination on the basis that the application under section 68 of the Act was made beyond the two-year limitation period specified in that section. The plaintiff filed a Notice of Objection on June 24, 1993, which was also disallowed on November 5, 1993 on that same ground. [6]      In 1987 and 1988 the plaintiff was assessed three times relating to patronage dividends for the years 1981 to 1984. ...

They may be summarized as follows:- between March 24, 1992 and February 1, 1993, the respondent imported air diffusers into Canada;- the imported air diffusers were made of plastic and were designed as an attachment to hair dryers;- at the time of each importation, the air diffusers were classified under Tariff item No. 3926.90.90 of Schedule I to the Customs Tariff 3 as "other articles of plastics";- the respondent urged that the air diffusers should be classified under Tariff item No. 8516.31.10 as parts of domestic hair dryers and therefore requested, pursuant to paragraph 60(1)(b) of the Customs Act, a re-determination of the tariff classification of the air diffusers. It was determined that the imported goods were properly classified under Tariff item No. 3926.90.90 as other articles of plastics;- the respondent subsequently requested a further re-determination of the tariff classification of the air diffusers by the Deputy Minister of National Revenue for Customs and Excise pursuant to paragraph 63(1)(a) of the Customs Act;- on August 26, 1993, the appellant confirmed the classification of the air diffusers under Tariff item No. 3926.90.90;- on September 15, 1993, the respondent appealed the decision to the Tribunal pursuant to section 67 of the Customs Act;- by the decision here under appeal, the Tribunal found in favour of the respondent;- the parties are in agreement that the classification of goods under Schedule I to the Customs Tariff is to be governed by the General Rules for the Interpretation of the Harmonized System and the Canadian Rules and the Explanatory Notes to the Harmonized Commodity Description and Coding System.      ...