Search - 德国民法典第1993条

Justice Rouleau, was reported (1993) 65 F.T.R. 161. That earlier decision did not, unlike Roseau River, involve an injunction, but rather an interlocutory proceeding seeking leave to appeal from a tribunal. ... The New Shorter Oxford English Dictionary On Historical Principles (Oxford: Clarendon Press, 1993) defines the word "impecunious" as "in need of money, poor, penniless". ...

The further reassessment conducted in accordance with the said objection indicated that the Minister of National Revenue had again determined that the gains realized by the plaintiff from the disposition of the Trend-managed investments constituted income from a business. [5]         In 1993, the Federal Court of Appeal determined that the words "‘trader or dealer in securities' are broad enough to include anyone other than a person engaged in an adventure or concern in the nature of trade. ... The Canderel judgment has imparted much certainty to this matter even since August, 1993. ...

Shead retired from the law partnership in 1993. [15]      Mr. Shead handled corporate affairs for Sunshine and Perth and suggested to them the tax saving scheme into which they subsequently entered. ... Canada, [1993] 4 S.C.R. 695, 736, Iacobucci J. said this in respect of proof that expenditures were incurred for the purpose of producing income from a business within the meaning of the Income Tax Act, paragraph 18(1)(a): As in other areas of the law where purpose or intention behind actions is to be ascertained, it must not be supposed that in responding to this question, courts will be guided only by a taxpayer"s statements, ex post facto or otherwise, as to the subjective purpose of a particular expenditure. ...

The Amos Case [65]     The Federal Court of Appeal decided in Amos, above, on May 18, 1999 reversing a judge of the Tax Court who had decided on June 22, 1998 against the application of paragraph 87(1)(b) in respect of employment income earned in 1991, 1992, and 1993 by two members of the Nootka Indian Band residing on its Reserve No. 12.  ...   [98]     Third, during the applicants taxation years 1993 through 1998, the connecting factors appropriate and the weight to be accorded to them in respect to the situs of employment income was evolving and was not settled.  ...

Iao “resided in Canada” throughout the lock-in period, the IAD applied a modified form of a qualitative test for citizenship that was articulated by Justice Reed in Koo (Re), [1993] 1 FC 286, at para 10 [Koo] ... In a spousal sponsorship context in which the legislative requirement is that the sponsor “resides in Canada,” is the question of whether the sponsor resides in Canada to be determined on the test for primary residence formulated in Koo (Re), [1993] 1 FC 286?   ...

Ontario (Human Rights Commission) (1993), 1993 CanLII 8616 (ON SC), 13 O.R. (3d) 824 (Div. ...

Telus made brief submissions at the hearing. [11]   TekSavvy opposes the motion arguing that: (1) the motion relates strictly to the issue of site blocking; (2) the subject matter of the dispute falls within the specialized expertise and mandate of the Canadian Radio-television and Telecommunications Commission [CRTC] pursuant to the Telecommunications Act, SC 1993, c 38 [Telecommunications Act]; and (3) in this circumstance, and although the Court may have jurisdiction, in a narrow sense, the Court should decline to exercise that jurisdiction. ... Bell Canada), 2017 FCA 55, citing Somerville House Books Ltd v Tormont Publications Inc (1993), 50 CPR (3d) 390 (FCTD) at para 10). [56]   As recognized by Justice Danièle Tremblay-Lamer in iTVBox.net the three prongs of the injunction test are not to be treated as individual silos. ...

The test for mandamus was set out by the Federal Court of Appeal in Apotex Inc v Canada (Attorney General), [1994] 1 FC 742, [1993] FCJ No 1098 (QL) [Apotex], aff’d [1994] 3 S.C.R. 1100, [1994] SCJ No 113 (QL), and summarized recently in Canada (Health) v The Winning Combination Inc, 2017 FCA 101 (leave to appeal to SCC denied: 2018 CanLII 30056) at paragraph 60: (1) there must be a legal duty to act; (2) the duty must be owed to the applicant; (3) there must be a clear right to performance of that duty; (4) where the duty sought to be enforced is discretionary, certain additional principles apply; (5) no adequate remedy is available to the applicant; (6) the order sought will have some practical value or effect; (7) the Court finds no equitable bar to the relief sought; and (8) on a balance of convenience an order of mandamus should be issued. (2)   Position of the Applicant [21]   The Applicant argues that the Respondent has blindly applied a flawed policy based on its incorrect interpretation of subsection 229(1) of the Act. ... Canada (National Parole Board), [1993] 3 F.C. 505 (C.A.); and see Nguyen v. ...

Canada contends that the question of determining foreign law is central to this Application, as opposed to being merely incidental, and thus must be distinguished from Hunt v T&N plc, [1993] 4 S.C.R. 289 at p 309 [T&N], in which the Supreme Court of Canada held that Canadian courts could deal with foreign laws where “the question arises merely incidentally” (see also: Nevsun at para 49). ... It argues that the Convention has been recognized by the International Court of Justice and the United Nations, as the codification of customary international law, as recognized in Application of the Convention on the Prevention and Punishment of the Crime of Genocide (Croatia v Serbia), 2015 ICJ 921 at pages 87-88, 95; Bosnia and Herzegovina v Serbia and Montenegro at page 161; United Nations Security Council, “Report of the Secretary-General pursuant to paragraph 2 of the Security Council Resolution 808” (1993) S/25704 at para 35. [76] From a domestic law standpoint, URAP notes that the Supreme Court of Canada held in Nevsun at para 94 that “as a result of the doctrine of adoption, norms of customary law – those that satisfy the twin requirements of general practice and opinio juris – are fully integrated into, and form part of, Canadian domestic common law, absent conflicting law.” ...

This appeal relates to a Notice of Reassessment dated December 23, 1993, Number 3828084 (the “Reassessment”), with respect to the Appellant's 1985 taxation year. 4. ... On December 23, 1993 the Minister issued the Reassessment reducing the net capital losses carried back from 1986 as follows (a) Allarco Allowable Capital Loss: Claimed $ 8,250,000 Disallowed 7,631,250 Allowed $ 618,750 (b) Petralgas Allowable Capital Loss: Claimed $12,712,500 Disallowed 12,212,500 Allowed $ 500,000 42. ...