Search - 德国民法典第1993条

  [21]            In addition, the decision dated September 5, 2008, noted that many of the applicant’s prior income tax returns, namely those for the years 1986, 1987, 1988, 1989, 1990, 1991, 1992, 1993, 1994, 1995, 1996, 1997 and 2004, had been filed after the deadline. ...

(Max) Tomaszewski, has outstanding tax debts for the taxation years of 1992, 1993, 1994 and 1995. ...

  [17]            More significantly, it is recognized that where a taxpayer has sold real estate that is the only asset to satisfy the cash debt and the cash received on the sale is still available to satisfy the debt, the sale itself does not constitute grounds for a jeopardy order (Canada (Minister of National Revenue – MNR) v Landru, [1993] 1 CTC 93, [1992] SJ no 519; Deputy Minister of National Revenue, Taxation v Quesnel, 2001 DTC 5602) ...

  [9]                Le 26 mai 1993, monsieur Nozarian est arrêté par les autorités d’immigration en raison de son refus de quitter le Canada et fut libéré sous conditions ...

., (1993), 157 N.R. 380 (F.C.A.).   (Emphasis added.)     [7] In the case at hand, I am of the view, like the prothonotary, that the respondents / plaintiffs by counterclaim should have acted much sooner and that their negligence may well result in delays in the proceedings. ...

Public Service Alliance of Canada, [1993] 1 S.C.R. 941). The burden of proof imposed on the applicant is a very heavy one. ...

Landru (1993), 1 C.T.C. 93 (Sask. Q.B.). (b) The taxpayer’s inability to pay the amount assessed at the time of the direction is not by itself conclusive or determinative: Danielson, supra. ...

  [10]            Both parties, in argument, have referred to the decision of the Chief Justice of the Tax Court, Bowman, in Continental Bank Leasing Corp v R (1993), 93 DTC 298 at page 302, as cited by the Federal Court of Appeal in Merck & co v Apotex Inc, 2003 FCA 488, per Decary JA, for the majority, at paragraph 30:   […] I prefer to put the matter on a broader basis: whether it is more consonant with the interests of justice that the withdrawal or amendment be permitted or that it be denied. ...

The penitentiary context, by its very nature, creates a diminished expectation of privacy (Weatherall v Canada (Attorney General), [1993] 2 S.C.R. 872) and prisoners do not have an unfettered right to unopened mail (Henry v Canada), [1987] FCJ No 307; Canada v Solosky, [1980] 1 S.C.R. 821); and e)       there are no facts in support of any discrimination that falls within section 15(1) of the Charter. ...

The Applicant also has a tax debt in the amount of $918.30 resulting from an assessment for the 1993 taxation year. ...