Search - 德国民法典第1993条

The two bases of excise taxation clearly flow from subsection 23(1) by the use in the charging section of the words "... there shall be imposed, levied and collected, in addition to any other duty or tax that may be payable under this or any other Act or law, an excise tax in respect of those goods at the applicable rate set out in the applicable section in whichever of those Schedules is applicable computed, where that rate is specified as a percentage, on the duty paid value or the sale price, as the case may be". [27]            In Canadian Turbo (1993) Ltd. v. ...

The Applicant appealed re-assessments in respect of his 1991, 1992 and 1993 taxation years that were issued on December 5, 1994. The issue for the 1993 taxation year was the disallowance of business losses; 2.          ... On December 30, 1997, some ten months after the dismissal by the Tax Court of the Applicant's appeal in respect of his 1993 taxation year, the Applicant filed with Canada Customs and Revenue Agency ("CCRA") an amended return in respect of his 1993 taxation year as earlier referred to. ...

On September 28, 1993, a summons was issued setting Mr. Fortin’s examination down for October 19, 1993. ... Fortin of the order of August 31, 1993, the appointment of September 20, 1993 and the summons of September 28, 1993. ... Fortin has indeed refused to obey orders of this Court since October 10, 1993. ...

The plaintiff worked as a secretary for Denis Lapointe, a notary, at various periods between 1987 and 1993. ... On February 19, 1993, the plaintiff was laid off for want of work. She submitted an application for unemployment insurance benefits. ... She then worked from September 7, 1992 to February 19, 1993. She was ultimately laid off for a third time on February 19, 1993. ...

That I had intention to appeal the judgment of the Tax Court of Canada delivered on April 15, 1993 by the Honourable Judge M.J. ... Kondrat had been present with his counsel and had heard the judgment delivered in Court on April 7, 1993. ... Delay Counsel agreed that the 30-day appeal period began to run on April 15, 1993. ...

Simmonds owned on December 31, 1993 in Perfection Group Limited ("PGL"). ... It remained active through to 1993 by generating a small amount of interest revenue and revenue from consulting fees. •            By June 1993 PGL consulting had slowed down due to other demands on Mr. ... This represented a sound reason not to wind up or dissolve PGL in 1993. ...

Corriveau at 10% of any money that was to be obtained ("the March 20, 1993 agreement"); (b)         The agreement dated August 6, 1997, establishing the fees payable to Mr. ... " means it is probable that the agreement was signed not in 1993 but after January 1, 1994. ... Corriveau, his secretary and the garnishee- saw the agreement of March 20, 1993 and did not identify the putative error. ...

BACKGROUND [3]                The Raheys who owned a business in Sydney, Nova Scotia, had a long-standing dispute with the Respondent over taxes commencing in 1994 when they were audited for the tax years 1992 and 1993. [4]                It was not until May 27, 1998 that Notices of Assessment were issued for 1992 and 1993 and only after the Respondent's officials and the Raheys' accountant had correspndence about various conclusions and discrepancies. ... What is said to have been missed are Notices of Assessment in July 1999 showing balances owing for 1992 and 1993, Notices of Assessment for 1998 and 1999 each of which still showed balances owing for the 1992 and 1993 tax years. [7]                Even in the absence of these documents, in July 1999 the Applicants made a further payment on account for the 1992 and 1993 tax years. [8]                The Applicants suggest that the non delivery of the Notices of Assessment may have been due to a change of their street name and some confusion about postal service. ... However, the Respondent based the decision not to grant relief on the fact that the Raheys did have notice that a balance for 1992 and 1993 was owing. ...

Canada, [1993] 2 C.T.C. 3141. The applicant is unrepresented. The applicant has had two appeals in the Tax Court from an assessment of his 1988 taxation year. The first was heard and decided April 26, 1991 (unreported, Teskey, J.T.C.C.), the second was heard October 6, 1993 and decided November 8, 1993 (Hagedorn, supra). ... Guylaine Létourneau to which she attaches as an exhibit a letter from the hearings coordinator of the Tax Court confirming the date of filing for the two appeals to be January 16, 1991 and April 2, 1993 respectively. ...

Peddle appealed this reassessment of the 1993 tax year on December 23, 2003.  ... Peddle did suffer from mental disorders during 1993 to 1995, as he has asserted.  ... This review shows that only your 1993, 1994 and 1995 returns were late-filed.   ...