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FCTD
Wilson v. Canada, docket T-1677-79
Fabris (1993), 14 C.P.C. (3d) 210 (Gen. Div.) Kovacs, J. held that with respect to post-judgment interest on costs, interest should generally run from the time when the amount of money that was properly payable could be determined. [38] Therefore, to summarize, at no time was the plaintiff entitled to receive pre-judgment interest on his costs. ...
FCTD
Ross v. Canada, 2002 FCT 401
Ross has been resident in British Columbia. [3] On or about May 25, 1993, Revenue Canada, the predecessor to the CCRA, issued notices of reassessment to Mr. ...
FCTD
Tower v. Canada (Minister of National Revenue), 2002 FCT 929
.), varied at [1993] 1 S.C.R. 416 (but not on this point) stated: ¶ ¶ 64 As far as the claim for accountant/client privilege is concerned, a claim based on a number of provisions of Quebec law, the Trial Judge said [at pages 292-293]: Even if I accept that the law of Quebec provides for an accountant-client privilege in the context of litigation, I am not persuaded that such a rule has been adopted with respect to federal income tax litigation. ...
FCTD
Canada (Minister of National Revenue) c. Entreprises Forestières PS Inc., 2002 FCT 968
., [1993] 2 F.C. 425 (F.C.A.); Pfizer Canada Inc. v. Apotex Inc. (1999), 172 F.T.R. 81 (F.C.T.D.); and Nolan v. ...
FCTD
Rjr-Macdonald Inc. v. Canada, docket T-1686-91
Minister of National Revenue (1993), 66 F.T.R. 115 at 122-124 under the heading "Legislative History". 9 Unreported, Exchequer Court of Canada, 10 July, 1934. 10 Department of National Revenue Excise Division, Regulations under The Special War Revenue Act (January 1947), (Ottawa: Edmond Cloutier, King"s Printer, 1947). ...
FCTD
HomeAway.com, Inc. v. Hrdlicka, 2012 FC 1467
T&N plc, [1993] 4 S.C.R. 289, at pp. 325-26 and 328; and Tolofson, [1994] 3 S.C.R. 1022, supra, at p. 1049. ...
FCTD
A&R Dress Co. Inc. v. Canada (Public Safety and Emergency Preparedness), 2009 FC 27
Ruth Sullivan, Statutory Interpretation (1997); Ruth Sullivan, Driedger on the Construction of Statutes (3 rd ed. 1994) (hereinafter “Construction of Statutes”); Pierre-André Côté, The Interpretation of Legislation in Canada (2 nd ed. 1991)), Elmer Dredger in Construction of Statutes (2 nd ed. 1993) best encapsulates the approach upon which I prefer to rely. ...
FCTD
Canada (Citizenship and Immigration) v. Tazaki, 2011 FC 1173
Impugned decision [13] The Citizenship Judge approved the respondent’s citizenship application by relying on the tests set out in Re Koo, [1993] 1 FC 286, to determine whether the respondent’s 824-day absence from Canada during the reference period beginning on June 8, 2003, and ending on June 8, 2007, was justified in light of the quality of the respondent’s connection with Canada ...
FCTD
Merchant Law Group v. Canada (Canada Revenue Agency), 2008 FC 1371
Aqua-Gem Investments Ltd. [1993] 2 F.C. 425 (C.A.), per Justice MacGuigan at paragraph 95; Z.I. ...
FCTD
Zen v. Canada (National Revenue), 2008 FC 371
This was based on the conclusion that ss. 127(5) of S.C. 1993, c.24, An Act to Amend the Income Tax Act, effected a limitation over what period the Minister could exercise his discretion under s. 220(3.1) ...