Search - 德国民法典第1993条

The Queen, 93 DTC 5511, [1993] 1 CTC 31 (FCTD) Strayer, J.:—The plaintiff appeals against a reassessment against her of income taxes owed by her father Peter Bodnarchuk in respect of his 1978-81 taxation years. ...

The Queen, 93 DTC 5243, [1993] 1 CTC 427 (FCTD), aff'd 95 DTC 5227 (FCA) Pinard, J. ...

Canadian Turbo (1993) Ltd. v. Her Majesty the Queen, [1995] 2 CTC 355 Reed J. ...

Her Majesty the Queen, [1993] 2 CTC 1, [1992] DTC 6603 Pinard, J.:—The plaintiff is appealing from a decision of the Tax Court of Canada dated November 13, 1990, dismissing his appeal from an assessment dated October 3, 1985 for the 1984 taxation year. ...

Minister of National Revenue, [1993] 2 CTC 63 Pinard, J.:—This is an appeal under section 81.22 of the Excise Tax Act. ...

Her Majesty the Queen, [1993] 1 CTC 417, 93 DTC 5196 Joyal, J.:— Background This is an appeal by the taxpayer from a tax assessment for the years 1984 and 1985 where the respondent disallowed certain business expenses claimed by the appellant in connection with a business named Rainbow Colour Printing Plate Services. ...

The Queen, 93 DTC 5234, [1993] 2 CTC 107 (FCTD) Pinard, J.:— The plaintiffs, Michel DesChênes and his wife Ghislaine DesChênes, appeal from the reassessments of income tax for the 1983, 1984 and 1985 taxation years. ...

Adelman, 93 DTC 5376, [1993] 2 CTC 207 (FCTD) Strayer, J.:— Relief requested This is an appeal from a judgment of the Tax Court of Canada dated August 29,1991 in which that Court allowed the defendant's appeal from a reassessment by the Minister of National Revenue of the defendant's income for the 1985 taxation year. ...

The Queen, 93 DTC 5179, [1993] 1 CTC 234 (FCTD) Walsh, D.J.:— This action concerns a deduction sought by plaintiff in its 1984 tax year of a tax credit in the amount of $60,000 pursuant to the scientific research and experimental development tax credit program, for advances made by it to a company N.D.R. ...

The Queen, 93 DTC 5285, [1993] 2 CTC 47 (FCTD) Reed, J.:—The issue in this case is whether the day of mailing of a notice of original assessment of the income tax payable by Paramount Pictures Corporation (Canada) Ltd. for the fiscal year ending July 31, 1980, occurred in 1981 or in 1984. ...