Search - 德国民法典第1993条

That being said, by notice of determination dated September 21, 1993, the Minister disallowed the 1990 claim on the basis that its sales of facial tissue products were correctly made on a tax-paid basis. On December 9, 1993, the plaintiff filed a notice of objection to the notice of determination, on the basis that, according to the decision of the Federal Court of Appeal in CIP, above, facial tissues should be included in the definition of “cosmetics” and should not be subject to FST. ...

  [25]            The purpose of section 57 of the FCA has been achieved here and nothing would be gained by refusing today to decide the matter because the Notice of Application is somewhat deficient (see by analogy Eaton v Brant County Board of Education (1997), [1997] 1 S.C.R. 241 at para 51, 142 DLR (4th) 385, where Justice Sopinka undertakes an analysis of prejudice resulting from the failure to give Notice of Constitutional Question and refers to Ontario (Workers’ Compensation Board) v Mandelbaum, Spergel Inc (1993), 12 OR (3d) 385, at paras 390-91, [1993] OJ No 510 (O(CA))) ...

.), (1993) 68 F.T.R. 180, 107 D.L.R. (4th) 736 (F.C.T.D.): [54]      In my view, Parliament has insulated from appeal the penalty imposed in the event there is found to be a contravention of the Act. ... Canada (Minister of National Revenue- M.N.R.), (1993) 66 F.T.R. 253, 42 A.C.W.S. (3d) 66 (F.C.T.D.) at para. 22 aff’d. (1997) 211 N.R. 229, 70 A.C.W.S. (3d) 819 (F.C.A.) at para. 21; He v. ...

  [74]            As well, where a taxpayer has sold real estate that is the only asset available to satisfy the debt and the cash received on the sale is still available to satisfy that debt, the sale in and of itself does not constitute grounds for a jeopardy order (Canada (Minister of National Revenue) v Landru, [1993] 1 CTC 93 (Sask QB), Brief of Authorities, Tab 8) ... Landru, [1993] 1 C.T.C. 93 (Sask. Q.B.);   vi.   unorthodox behaviour which raises a reasonable apprehension that it would be difficult to trace funds or recover them for the tax debt may provide reasonable grounds: Laframboise, supra; Rouleau, supra. ...

    [4]                The Citizenship Judge applied the decision of this Court in Re Pourghasemi, [1993] FCJ No 232 in arriving at his decision not to grant the applicant Canadian citizenship.  ...     [16]            In Koo (Re), [1993] 1 FC 286, Reed J. was faced with a similar set of facts as presented in Papadogiorgakis.  ...

., [1993] 2 F.C. 425 (C.A.). Justice Sharlow, writing for the Court of Appeal in Jazz Air, cited above, stated at paragraph 13 that: The test was recently restated by Justice Décary, on this point writing for the Court in Merck & Co. v. ... Finta, [1993] 1 S.C.R. 1138.   [22]            The applicant also submits that it has four interests which distinguish it from the public at large. ...

  [3]                These actions were both commenced in 2006 and deal with activities based on an investigations and other activity conducted by the predecessor of the Canada Revenue Agency (CRA) conducted in the period between 1993 and 1997. The facts were summarized by Prothonotary Aalto at paragraphs 2 to 6 of his Reasons:   [2]       Not only are these actions over six years old, the facts giving rise to the actions occurred in December, 1997 which in turn was based on an investigation carried out by the predecessor of Canada Revenue Agency (CRA) between 1993 and 1997 relating to Research and Development tax credits (RD’s).  ...

(B)       Standard applicable to an appeal from a prothonotary’s order [31]            The principles that apply when deciding an appeal from a prothonotary’s order were laid down in Canada v Aqua-Gem Investments Ltd [1993] 2 FC 425 [Aqua-Gem], and restated in Merck & Co Inc v Apotex Inc, 2003 FCA 488 [Merck & Co]. ... On April 16, 1993, the appellant trustee in bankruptcy advised the Company that he was exercising the right to surrender the policy on behalf of the respondent, and that the Company should therefore resiliate the policy and pay into the bankruptcy its cash surrender value ...

  [48]            While the First Assessments were conducted on the basis of preliminary information which was subsequently updated, it is fair for the Minister to conduct such a preliminary assessment, given that the Minister will often not have more fulsome information until a more comprehensive audit takes place (Ramey v Her Majesty the Queen, [1993] TCJ No 142 at para 4) ...   [59]            In the tax context, the doctrine of functus officio has been held to mean that in the absence of new arguments or facts, the Minister cannot re-exercise his discretion in issuing an assessment (Quintette Coal Ltd v British Columbia (Commissioner of Social Service Tax), [1993] 26 BCAC 314 (CA)) ...

He relies on Kourtessis v Canada (National Revenue), [1993] 2 SCR 53, [1993] SCJ No 45 [Kourtessis] and Mohawks of the Bay of Quinte v Canada (Minister of Indian Affairs and Northern Development), 2013 FC 669, [2013] FCJ No 741 [Mohawks of the Bay of Quinte]) to support his position, and he states that the injunction sought is ancillary to his application for a declaration of right. [32]            In the alternative, Mr. ...