Search - 德国民法典第1993条

FILENET was registered in 1989 for use in association with "computer hardware, software and peripherals; automated office systems for the storage retrieval, handling and processing of business documents". [5]                In 1993, the Canada Custom and Revenue Agency (then the Department of National Revenue) instituted nationally a program entitled "EFILE" (in English), which permitted taxpayers to file their tax returns electronically. ...

Robertson's application for the waiver of penalties and interest otherwise payable under the Act for the 1993 to 1996 taxation years. ...

Minister of National Revenue (1993), 93 DTC 254 (T.C.C.). This appeal proceeded as a trial de novo: Minister of National Revenue v. ...

Hundal states, in a letter dated August 21, 1998, that their failure to file the capital gains election in 1994 was caused by bad advice from their accountant and emotional distress in the period from 1993 to 1997. ...

Background Facts [3]      In August 1993, the respondent commenced an audit of the applicant's income tax returns for taxation years 1989 to 1992. ...

Kenneth Edwards appealed assessments with respect to his 1992, 1993 and 1994 taxation years, in which the Minister had disallowed claimed business losses and also added to income proceeds from the sale of logs. ...

Canada (1993), 93 D.T.C. 298 (T.C.C.). [11]            Here, it is significant that the most recent adjournment was granted "to allow a motion to be brought to amend the variation motion to include a breach of charter rights argument": Order of Federal Court of Canada, Trial Division dated April 29, 2002. ...

Canada (1993), 61 F.T.R. 81 (F.C.T.D.), Teitelbaum J. emphasized the importance of a tighter definition with respect to the identity of the class. ...

IT- 178R3, May 28, 1993) which was tendered without objection by Mr. Templeton as an aid to interpretation:                           Section 62 provides that eligible moving expenses are deductible only when the reason for the residential move is to begin employment or business at the new location or to begin full-time attendance at an educational institution. ...

O T T A W A May 23, 1997           Judge__________________ 1      [1993] 4 S.C.R. 695, at p. 723. 2      92 DTC 6023, at p. 6028. 3      [1995] 2 F.C. 232, at p. 236 (Leave to appeal to the Supreme Court of Canada has been granted.). 4      96 DTC 6407, at p. 6411 (Leave to appeal also granted.). 5      See F.E. ...