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FCTD
Re Robert Charles Hokanson, [1995] 1 CTC 314, 94 DTC 6683
Pertinent evidence In November 1993, the Crown obtained a writ of execution, based on an August 18, 1993 certificate under the Income Tax Act, R.S.C. 1985 (5th Supp.), c. 1 (the "Act"), for some $54,000 against Robert Hokanson. ...
FCTD
Gajic v. Minister of National Revenue, [1998] 3 CTC 235, 98 DTC 6389
Supreme Court, heard the matter in June of 1993 and, in reasons sympathetic to Mr. ... Chung (1992), [1993] 2 F.C. 42 (Fed. C.A.), at 57, in which the court considered the requirements for issue estoppel and adopted those set out by the House of Lords in Carl-Zeiss-Stiftung v. ...
FCTD
Brough v. Minister of National Revenue, [1998] 4 CTC 11
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. ...
FCTD
Palonek v. Canada (Minister of National Revenue), 2006 FC 494
Palonek's tax returns at any time between 1993 and 2001. [37] In accordance with Mr. ... Palonek's shares in that company had not been reported in his 1993 to 2001 returns. [46] Similarly, the Agency noted that Mr. ... Palonek had claimed deductions for support payments in the tax years from 1993 to 2001 that ranged from a low of $18,670 for 1993 to a high of $126,053 in 1997. ...
FCTD
Neles Controls Ltd. v. Canada, 2001 FCT 38
One hundred and thirty-eight refund applications were submitted in respect of each importation of the subject goods. [23] All refund applications were submitted within five years of the importation which they related to as required by the Act. [24] The plaintiff's claims were rejected by way of Detailed Adjustment Statements issued by the defendant from February, 1993 to July, 1993. [25] This action therefore arises in the context of a post-import exercise of a remission authority. ... The plaintiff did not seek judicial review of the rejection of its refund claims, nor did it apply for a remission authority under section 76 of the Act in respect of the subject goods after the refund applications were rejected (it is admitted that the plaintiff was aware of this procedure) nor did the plaintiff seek ministerial review of the remission decision pursuant to what was section 101 of the Act. [27] The plaintiff was aware that an action was commenced in the Federal Court in September of 1993 by which Cameron Iron Works Canada Ltd. claimed damages for unjust enrichment as a consequence of the defendant's denial of refund claims. ... Pursuant to that policy documents may have been destroyed as early as 1992 in circumstances where the Act entitled the plaintiff to claim a refund as late as 1993 for items imported in 1988. ...
FCTD
Farzam v. Canada (Minister of Citizenship and Immigration), 2005 FC 1453
Nonetheless, on June 4, 1993, the Damascus office sent a telex to the Plaintiff's wife, Mrs. Mohiti, stating that the Plaintiff had not submitted the undertaking of assistance. [8] Sometime in late December 1993, Mrs. ... Mohiti in 1993 and 1996 that the Plaintiff claimed would provide evidence of the cause of the alleged divorce his ex-wife apparently sought in Iran sometime in late December 1993 (the motion to introduce the statements of Mrs. ...
FCTD
IBM Canada Ltd. v. Canada, 2001 FCT 1175
[22] With respect to the first issue, I will address it in the light of both the pre-1993 legislation and the 1993 amendments. ... I agree. [36] Concluding otherwise would require an interpretation which omits the words "separately, for a price" which were added in the 1993 amendment. ... Further, section 7 does not afford protection to property rights or to purely economic interests, both of individuals and corporations. [39] With respect to section 8, the 1993 amendments do not, in my view, constitute a "seizure". ...
FCTD
Intertan Canada Ltd. v. MNR, 96 DTC 6522, [1996] 3 CTC 257 (FCTD)
By decision dated February 8, 1993, the Tax Court dismissed the appeal holding that the Minister’s assessment was correct and authorized by law. ...
FCTD
Gay Lea Foods Co-operative Ltd. v. The Queen, 94 DTC 6285, [1994] 2 CTC 245 (FCTD)
:—This matter came on for hearing before me at Toronto, Ontario on November 16, 1993. ...
FCTD
Canada v. Basf Coatings & Inks Canada Ltd., docket T-1092-93
E-15, from a decision of the Canadian International Trade Tribunal ("CITT") dated January 18, 1993. [2] The facts giving rise to the appeal are as follows. ...