Search - 德国民法典第1993条

Her Majesty the Queen, [1993] 1 CTC 422 Jerome, A.C.J.:—This is an appeal by the plaintiff from a decision of the Tax Court of Canada dated December 21, 1989, which dismissed Dr. ...

The Queen, 93 DTC 5052, [1993] 1 CTC 169 (FCTD) Rothstein, J.:— Introduction This is an appeal under subsection 172(1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. ... Canada] Federal Court-Trial Division (Cullen, J.), January 14, 1993 (Court File No. ...

., 93 DTC 5486, [1993] 2 CTC 333 (FCTD) Noël, J.:— This is an appeal by Her Majesty the Queen (hereinafter "the plaintiff") from a decision by the Tax Court of Canada allowing an appeal by Trade Investments Shopping Centre Ltd. ...

The Queen, 93 DTC 5125, [1993] 1 CTC 383 (FCTD), briefly aff'd 98 DTC 6383 (FCA) Rothstein, J.:— Background: The issue in this cases involves the accounting treatment, for income tax purposes, of contingent profit commissions earned by insurance brokers. ...

The Queen, 92 DTC 6595, [1993] 1 CTC 21 (FCTD) Rothstein, J.:—This case involves whether or not the replacement property rules under section 44 of the Income Tax Act, R.S.C. 1952, c. 148 (am. ...

The Queen, 93 DTC 5345, [1993] 2 CTC 198 (FCTD) Rothstein, J.:— Introduction The issue in this appeal is whether, in the taxation year 1980, the Gulf Canada Square Building in Calgary, which was owned by Gulf Oil Canada Ltd., the predecessor of the plaintiff, Gulf Canada Resources Ltd. ...

Her Majesty the Queen, [1993] 1 CTC 36, 93 DTC 5040 Joyal, J.:—This is an appeal by way of statement of claim pursuant to subsection 172(2) of the Income Tax Act, R.S.C. 1952, c. 148 (am. ...

Her Majesty the Queen, [1993] 1 CTC 148, 93 DTC 5067 Teitelbaum, J.:—These reasons shall apply to both file T-1242-89 and file T-2927-90 as the parties to these proceedings and the facts are the same except that the notices of reassessments are for different years, that is, for the taxation years 1985 and 1986 (Tab"O", agreed statement of facts and exhibits). ...

Her Majesty the Queen, [1993] 1 CTC 398 Rothstein, J.:—This is an appeal from a decision of the Tax Court of Canada dated March 30, 1990. ...

The Queen, 93 DTC 5100, [1993] 1 CTC 130 (FCTD) Walsh, J.:—This action involves an appeal from a decision of the Tax Court of Canada dated April 4, 1989 dismissing plaintiff's appeal from an assessment of taxes for its 1978 taxation year ending December 31, 1978. ...