Search - 德国民法典第1993条

As noted by the Federal Court of Appeal in R v Friedberg, [1991] FCJ No 1255 (FCA), aff’d [1993] 4 S.C.R. 285, a case where the taxpayer was denied a deduction for a gift he funded for a museum to acquire a collection of textiles because he had not acquired title to the collection: 5          In tax law, form matters. ...

Canada, [1993] F.C.J. No. 258 (T.D.) (QL), Justice Denault said this about the appeals under the Act to this Court: These appeals were heard together and deal with identical issues. ...

Canada, [1993] F.C.J. No. 504 (QL).   [20]            I am of the opinion that Sharma is of no help to the applicant. ...

Canada (Minister of Employment and Immigration), [1993] F.C.J. No. 934, 116 D.L.R. (4th) 333 at 335. [40]            There are a number of reasons why this is so, including the fact that the application may be rendered moot by the ultimate outcome of the case, and the risk of the fragmentation of the process, with the accompanying costs and delays. ...

Aqua-Gem Investments Ltd. [1993] 2 F.C. 425.   [27]       In the circumstances, counsel for Dr. ...

Minister of Employment and Immigration (October 13, 1993), 92-T-2029). [37]             Based on the evidence on record, I am satisfied that the applicant had a reasonable opportunity to present her case. ...

On April 14, 1993, the present action was commenced in this Court. [18]      The defendant argues that the plaintiff's action offends section 81.2(1) of the Excise Tax Act because an appeal to the Federal Court Trial Division is only appropriate in lieu of an appeal to the Canadian International Trade Tribunal, and the plaintiff chose to pursue the latter action. ...

Minister of National Revenue (1993), 142 N.R. 156 (F.C.A.); Minister of National Revenue v. ...

The plaintiff also filed a motion to stay appeal proceedings until the Public Service Staff Relations Board ("the Board") had ruled on the complaints filed by her following the prothonotary's order. [2]                 Since May 25, 1987, the plaintiff has been a permanent employee of the Department of National Revenue, Taxation, Customs and Excise (now the Canada Customs and Revenue Agency). [3]                 From August 2, 1993 to March 8, 2002, the plaintiff held the position of enquiries officer, a position at the PM-02 group and level in the Technical Interpretation Service of the Regional Excise and GST Liaison Office. [4]                 In the course of her duties the plaintiff administered the Excise Tax Act, in particular giving oral and written decisions on the goods and services tax ("GST"). ...

As a result, I have carefully reviewed      17         that correspondence in which the applicant describes the      18         activities of "Flight Into Freedom", a project commenced      19         by the applicant in 1993 relating to services for victims      20         of violence and ritual abuse torture.      21              Although the correspondence is fairly lengthy, it      22         relates to the activities and difficulties experienced by      23         the organization in the social sense, as opposed to the      24         financial sense. ...