Search - 德国民法典第1993条

However, on appeal to the Federal Court, Trial Division (1993), 66 F.T.R. 140, the decision was reversed on the issue of the meaning of the word "shall". ...

.-                "TP [taxpayer] and spouse have fraudulently filed income tax returns for 1991 to 1993 as residents of Canada, receiving child tax credits, GST and CTB credits and provincial tax credits to which they were not entitled to". [12]            Mr. ...

A-39-94. 5 [1993] 3 S.C.R. 430. 6 Supra, note 2, page 64. 7 Supra, note5, pages 443-444. 8 Ibid, page 456. 9 Ibid, pages 445-446. ...

Melnitzer (Trustee of) (1993), 23 C.B.R. (3d) 161 (Ont. Gen. Div.). In that case, the Court was concerned with a loss of possession that had arisen as a result of fraud. ...

The recorded incidents in 1979, 1987 and 1993 to the lower back were non-service related incidents. ...

The Minister of National Revenue [1993] F.C.J. No 986, Dubé J. considered the scope of the duty to act fairly in the context of subsection 220(3.1) and stated at paragraph 9:          A duty to act fairly, in general, means a duty to observe the rudiments of natural justice in the exercise of administrative functions. ...

., [1993] 2 F.C. 179 (F.C.A.), Létourneau J.A., in a case where the issue was whether a taxpayer was a trader or a dealer in securities, said at page 187:      It is, however, a question of fact to determine whether one's activities amount to carrying on a trade or business. ...

Under subsection 81.17(5) of the Act where the Minister rejects an objection, the Minister is obliged to give a brief explanation for the decision. [28]            Refund claims filed by the plaintiff for the 1989 year were allowed, although subsequent claims have been held pending the conclusion of this litigation. [29]            After the pleadings closed in this action, in April 1993 counsel for the parties executed a statement of agreed facts for the purpose of having a question of law determined before trial. ...

Aqua-Gem Investments Ltd. [1993] 2 F.C. 425 (F.C.A.) at pages 462 to 463: I also agree with the Chief Justice in part as to the standard of review to be applied by a motions judge to a discretionary decision of a prothonotary. ...

Canada (Minister of National Revenue- M.N.R.) (1993), 68 F.T.R. 157. In Floyd, supra, which was cited with approval in Bourgeois v. ...