Search - 德国民法典第1993条

The Queen, 93 DTC 5058, [1993] 1 CTC 99 (FCTD) Noël, J.:—The plaintiff, Clifford L. ...

National Bank of Canada, [1993] 2 CTC 149 Rothstein, J.:—This matter involves two cases argued together, both between Her Majesty the Queen (The Minister of National Revenue, Customs and Excise and referred to herein as the Minister) and the National Bank of Canada (referred to herein as the bank). ...

Her Majesty the Queen, [1993] 2 CTC 307 Joyal,].:— The sole issue for determination in this matter is whether or not tugboats and train ships are vehicles for the purpose of the Excise Tax Act, R.S.C. 1985, c. ...

Her Majesty the Queen, [1993] 1 CTC 158 Reed, J.:—The issue in this case is the proper interpretation of subparagraph 6(b)(i) [now 8(b)(i)] of Part XVII of Schedule III of the Excise Tax Act, R.S.C. 1970, c. ...

Leung, 93 DTC 5467, [1993] 2 CTC 284 (FCTD) Joyal, J.:—This is an appeal by Her Majesty the Queen from a judgment of the Tax Court of Canada, [1991] 2 C.T.C. 2268, 91 D.T.C. 1020, by which the appeal of the defendant from an assessment of tax issued pursuant to subsection 227(10) of the Income Tax Act, R.S.C. 1952, c. 148 (am. ... M.N.R. (1993), T.C.C.J. No. 40, 92-5(CPP) and 92-19(UI), (unreported), Teskey, T.C.C.J. again followed Rip, T.C.C.J.'s decision in Leung, supra, and found the assessments sent to the appellant to be null and void. ...

The Queen, 93 DTC 5217, [1993] 1 CTC 245 (FCTD) MacKay, J.:—This is an appeal from a reassessment by the Minister of National Revenue, dated February 18, 1985, of the income tax return of the plaintiff corporation for its 1979 taxation year. ...

Mercier's evidence that he was not a director of the Company in 1993. ... Q              And that's because you sold the company in 1993, correct? ... Q              So from the time you sold it, there on- and you sold it sometime in 1993- you ceased to be a director or a shareholder. ...

The events prior to the arrival of the Plaintiffs at the Vancouver airport from India on November 1, 1993 proved not to be contentious. ... Events of November 1, 1993 [18]      On arrival at the Vancouver airport on November 1, 1993, the Plaintiffs separated when lining up for primary inspection at the Customs counters and were processed by different customs officers. [19]      Mr. ... Ashikian the E-15 form (completed on October 11, 1993), the Ellore letter and the B-3 form evidencing payment of duty on the jewellery imported in August 1993. [21]      Mr. ...

Canada, [1993] 1 C.N.L.R. 59 namely, that nothing in the Income Tax Act limits the jurisdiction of the Trial Division in an appropriate case to issue a direction as to the taxability of certain revenues. [5]         Having so decided, it is necessary to decide whether to order the determination of a question of law. ...

Analysis [21]   At the motion hearing, the parties confirmed that the legal analysis for amending proceedings flows from Canderel Ltd v Canada (1993), [1994] 1 FC 3, 157 NR 380 (FCA) [Canderel]. ...