Search - 德国民法典第1993条

Her Majesty the Queen, [1993] 1 CTC 7 Giles, A.S.P.:—The motion before me sought. an order that all future motions in this action be heard in Ottawa. ...

Crang admits that plaintiff also did nothing with the Dufferin Street property (the property in issue) before selling it (page 25 of March 31, 1993 transcript). ... I really don't know" (page 90, March 31, 1993 transcript). This is his explanation. ... [Pages 71 and 72, transcript April 1, 1993.] The commercial complex (shopping centre) was a very small portion of the total overall industrial leasehold program". ...

Her Majesty the Queen, [1993] 1 CTC 4 Strayer, J.:—This is an appeal from a decision of the Tax Court of Canada of June 11, 1990 with respect to the 1984, 1985 and 1986 taxation years of the plaintiff. ...

Her Majesty the Queen, [1993] 1 CTC 96, 93 DTC 5048 McGillis, J.:—The plaintiff Harry Wagman appeals by way of trial de novo from a decision of the Tax Court of Canada dismissing his appeal from an assessment made by the Minister of National Revenue in the 1979 taxation year. ...

Her Majesty the Queen, [1993] 1 CTC 242 Reed, J. (orally):— I am persuaded, in the circumstances of this case, that it is appropriate to stay the proceedings pending the final disposition of the defendant's motion for summary judgment. ...

Loewen, 93 DTC 5109, [1993] 1 CTC 212 (FCTD) Dubé, J.:— The issue to be resolved in this tax case is whether a $40,000 gain on redemption of a Scientific Research Tax Credit debenture ("SRTC") ought to be treated as income or capital gain. ... M.N.R. [1993] 1 C.T.C. 269. The Court analyzed the situation as follows at page 271: As for the taxpayer having the right to amend an election after assessment or reassessment of his relevant tax return, it is not, in my opinion, a question of a limitation period. ...

The Queen, 92 DTC 6582, [1993] 1 CTC 10 (FCTD) Rouleau, J.:—The plaintiff brings this action seeking to set aside a demand by Revenue Canada that he reimburse the amount of a refund cheque issued to him by the Department in February of 1986. ...

Shefner Estate, 93 DTC 5482, [1993] 2 CTC 273 (FCTD) Denault, J.:—The plaintiff is appealing by way of trial de novo a judgment of Garon, T.C.C.J. of the Tax Court of Canada on July 13,1989 which maintained the defendant's appeal of notices of reassessment for the 1981 and 1982 taxation years. ...

The Queen, 93 DTC 5412, [1993] 2 CTC 173 (FCTD) Rothstein, J. (orally):—This is an appeal from a decision of the Tax Court of Canada dismissing the plaintiff's claim for want of prosecution. ...

Sinclair, 93 DTC 5239, [1993] 2 CTC 70 (FCTD) Rothstein, J.:—The issue in this case is whether a Registered Retired Savings Plan (RRSP) may be subject to execution under the Manitoba Executions Act, R.S.M. 1987, c. ...