Search - 德国民法典第1993条

Canada, [1993] 2 C.T.C. 99, 93 D.T.C. 5339, Mr. Justice Rothstein of this Court stated, with respect to the argument that a retrospective taxing provision was contrary to section 7 of the Charter: The short answer to the section 7 argument is that there is no connection between the facts in this case and the right to life, liberty and security of the person. ... Canada (No. 2) (1993), 149 N.R. 218, 93 D.L.R. (4th) 628, the Federal Court of Appeal decided that even if the budget process was tainted by irregularity, it could not support a challenge under the Charter or the Bill of Rights. ... Nova Scotia (Speaker of the House of Assembly), [1993] 1 S.C.R. 319, 100 D.L.R. (4th) 212, the Supreme Court decided, in a split decision, that the Charter did not apply to the members of the Nova Scotia House of Assembly when they exercise their inherent privileges, since these privileges enjoy constitutional status. ...

Canada (1993), 107 D.L.R. (4 th) 736 (F.C.T.D.); Time Data Recorder International Ltd. v. Canada (Minister of National Revenue- M.N.R.) (1993), 66 F.T.R. 253 aff'd. (1997), 211 N.R. 229 (F.C.A.); Nerguizian v. ... Parliament might well consider whether both decisions of the Minister, under ss. 131 and 133, should be subject to review in a single proceeding, by way of an appeal or on application for judicial review. [44]            Justice MacKay's invitation to Parliament was extended in 1993. ...

., an apparently unreported decision of 30 August 1993 in Vancouver Registry File CAO14795. ... Minister of National Revenue [1993] 1 C.N.L.R. 59; 145 N.R. 321 (F.C.A.)]. ... Candrel Ltd. (1993) 157 N.R. 380 (F.C.A.):...while it is impossible to enumerate all the factors that a judge must take into consideration in determining whether it is just, in a given case, to authorize an amendment, the general rule is that an amendment should be allowed at any stage of an action for the purpose of determining the real questions in controversy between the parties, provided, notably, that the allowance would not result in an injustice to the other party not capable of being compensated by an award of costs and that it would serve the interests of justice. ...

After making payments in respect of those years, he received a statement of account in September 1993 showing the balance owing to Revenue Canada as $0.00. ... However, it should also be noted that in August 1996 the applicant had been told that the assessment notice issued for the tax year 1993 did not include a previously unpaid tax liability and that a detailed statement would follow. ... Canada, [1993] 4 S.C.R. 695, 751-752. The cost of the failure to collect duly assessed tax must inevitably be borne by other taxpayers and the population at large. [20]      Nonetheless, the special nature of tax legislation, and in particular the reliance placed upon its provisions by those planning their affairs in order to minimize or avoid tax liability, has meant that the broad and purposive approach applied to legislation in general is not applied to the same extent to the interpretation of tax statutes. ...

Introduction [1]                Robert Hannes Nelson is currently indebted to the Minister of National Revenue (the Minister) for personal income tax liability in the amount of $64,601.80 concerning the 1987, and 1990 to 1993 taxation years. The reassessments first resulted from unreported income for the 1986, 1987, 1990, 1991, 1992, and 1993 taxation years. ... Landru, [1993] 1 C.T.C. 93 (Sask. Q.B.);                                                vi.       ...

This requires an analysis of whether the discriminatory conduct is “serious or systematic enough to be characterized as persecution” (Sagharichi v Canada (Employment and Immigration) (1993), 182 NR 398, [1993] FCJ No 796 (QL) (FCA)). [26]   The RPD decision does not include a specific discussion or analysis of cumulative impact, but this in itself does not amount to a reversible error. ... However, if adequate state protection was reasonably available to the person in their home country, refugee protection will be denied because the subjective fear is not objectively reasonable (Canada (Attorney General) v Ward, [1993] 2 S.C.R. 689, at p 712 [Ward]). ...

After making payments in respect of those years, he received a statement of account in September 1993 showing the balance owing to Revenue Canada as $0.00. ... However, it should also be noted that in August 1996 the applicant had been told that the assessment notice issued for the tax year 1993 did not include a previously unpaid tax liability and that a detailed statement would follow. ... R., [1993] 4 S.C.R. 695 (S.C.C.), 751-752. The cost of the failure to collect duly assessed tax must inevitably be borne by other taxpayers and the population at large. ...

The ruling was revised on December 9 th of 1993, to substitute 37' for the original 40' ... R&R was provided with notice of the adjustment by letter dated December 9, 1993.  ...   [177]     The departmental ruling contained in the correspondence dated June 14, 1993 and December 9, 1993, emanating from the enforcement officer, Anti-dumping and Countervailing Division, has been summarized previously.  ...

By a judgment dated December 23, 1993, the Alberta Court of Queen’s Bench ordered that Wolfgang be removed as a director of RW-LB Holdings Ltd. and that Robert, Lydia and Barbara be appointed as directors. ... Table I: Plaintiffs Income/Loss from 1974-1995 Year Farm Operation Building Rental Adjusted Net Income/(Loss) Operation Net Income/(Loss) 1974 (18.703) 36,260 1975 (14,082) 33,736 1976 (24.187) $0,502 1977 (53,908) 79,864 1978 (38.486) 85,291 1979 (37,532) 87,894 1980 (55,652) 118,081 1981 10.238 102.685 1982 2,910 146,271 1983 6,319 60,383 1984 (24,298) (29,005) 1985 32.027 1.104 1986 55.176 9,443 1987 102.884 59,189 1988 146,148 41,858 1989 53,351 36,319 1990 780,061 37,732 199] (7,315) 43.076 1992 (12,800) 82.356 1993 136.803 (95,170) 1994 (16.820) 68.427 1995 174.466 10,000 11. ...

(the trustee), and a notice of this proposal dated August 11, 2003, was served on the creditors. [7]        On August 27, 2003, through Daniel Phaneuf, collection officer with the Canada Customs and Revenue Agency (the Agency), the agency sent the trustee proof of a claim amounting to $183,621.09, representing taxes owed for 1991, 1992, 1993, 1994, 1995, 2001 and 2002. [8]        Despite the fact that the Agency refrained from voting on Mr. ... Slattery, [1993] 3 S.C.R. 430, the Supreme Court of Canada noted that a civil proceeding brought by a trustee in bankruptcy against the wife of a bankrupt to obtain a judgment declaring that certain property registered in the wife's name was part of the bankrupt's estate, or held in trust for that estate, was a proceeding relating to the administration and enforcement of the Act, the exception contained in subsection 241(3), and consequently the testimony of two Revenue Canada employees who had participated in an investigation into the bankrupt's affairs was authorized in connection with the trustee's action. [35]      That case also responds to an argument by counsel for Donald Fabi, that with the Court's leave pursuant to subsection 163(2) of the BIA the Minister could question Donald Fabi, who if so ordered had to provide documents. ...