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FCTD
Minister of National Revenue v. Produits de la famille Anjou, [1997] 3 C.T.C. 345, 97 D.T.C. 5213
This debt resulted from source deductions not submitted by the debtor for the period from October to December 1992 and January to November 1993. 2 The objector argued that the seized property belonged to it since it had purchased the property by a notarized agreement made on November 18, 1993. ... A demand note (Exhibit R-6) was in fact signed by Gosselin on April 30, 1992 in favour of Les Produits de la Famille Anjou Inc. 4 On November 18, 1993 PFA bought from TAND, inter alia, inventory on hand, office furniture and other movable items, the seller's accounts receivable and the Anjou Notre-Dame Inc. franchise, the seller undertaking to immediately relinquish any trade name relating thereto. ... It was clear from the examination of Alain Joly that Gosselin was not paying PFA or his rent[FN4: <p>The building was owned by Les Immeubles AMM Inc., the shareholder in which was Marcel Joly, who intervened in thecontract of November 18, 1993 to give a full and final release and remit to the seller six months' arrears of rent owedby the seller. ...
FCTD
Ahmad v. Canada (Minister of National Revenue), docket T-2570-96
In 1993, I learned that Javed Ahmad and his wife, Naheed Surrya Ahmad, were facing charges for breaching a provision of the Narcotic Control Act (Canada). 4. ... On or about July 10, 1995, I provided to Lise Hennessey in respect of Javed Ahmad and Naheed Surrya Ahmad, their signed statement of assets and liabilities as at December 31, 1991, 1992 and 1993, and a reconciliation of their capital and detailed cost of personal expenditures for the 1991, 1992 and 1993 calendar years, on a combined marital basis. 12. ... Chaudhry and Tahira Parveen Chaudhry, their signed statement of assets and liabilities as at December 31, 1991, 1992 and 1993, and a reconciliation of their capital and detailed cost of personal expenditures for the 1991, 1992 and 1993 calendar years, on a combined marital basis. 13. ...
FCTD
Canada (Minister of National Revenue) v. Corriveau (Estate), 2003 FCT 122
Christian Trépanier ($22,630.07), who acted as senior counsel, pursuant to a fees agreement dated on its face March 20, 1993, but which the garnishee testifies was actually executed in March 1999 (the 10% agreement). [11] The language of both agreements is similar except that, as mentioned previously, the one dated on its face March 20, 1993, is for 10% of the fees while the one dated August 6, 1997, covers 30% of the fees. [12] Here is the text of the latter agreement: [translation] FEES AGREEMENT BETWEEN: MR. ... (signed) BENOÎT PROULX [13] Article 2863 of the Civil Code of Québec (the C.C.Q.) provides that the parties to a juridical act set forth in a writing may not contradict or vary the terms of the writing by testimony unless there is a commencement of proof. [14] In this case, it appears to me beyond dispute that the garnishee is attempting by his testimony to contradict or vary the terms of the agreement that bears clearly and unambiguously the date of March 20, 1993, i.e. the 10% agreement which, judging from this date of 1993, was the first agreement to have been signed. [15] Article 2865 of the C.C.Q. provides as follows: A commencement of proof may arise where an admission or writing of the adverse party, his testimony or the production of a material thing gives an indication that the alleged fact may have occurred. ... (introduced by the coming into force of the Regulation respecting the Application of the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons, on January 1, 1994), which appears on the letterhead paper used for the 10% fees agreement, cannot itself constitute a commencement of proof giving an indication that the alleged fact may have occurred, i.e. that the said agreement was executed not in 1993 but rather in 1999. [17] I in fact agree with the judgment creditor that even if the annotation gives an indication that the said 10% agreement was in fact executed after January 1, 1994, it does not necessarily indicate that it may have been executed subsequent to the 30% agreement, i.e. after August 6, 1997. [18] Since, under article 2865 of the C.C.Q., the G.P. annotation does not give an indication that the alleged fact, that the 10% agreement was executed in 1999 and not in 1993, may have occurred, we cannot go within the very parameters of article 2863 of the C.C.Q. and weigh the testimony of the garnishee. [19] Now, the garnishee argues that he never received any invoice from the judgment debtor and that consequently he owes nothing to it. [20] The judgment creditor argues that the fees agreements suffice in themselves to create an obligation to pay in the garnishee. [21] As mentioned earlier, the fees agreements provide that the garnishee agrees to give Mr. ...
FCTD
Lepage v. Canada (Attorney General), 2004 FC 19
During his discharge examination on October 14, 1993, he stated that Dr. ... Lepage is afflicted are a direct result of the repetitive tasks and various duties performed during his years of military service (1968 to 1993).” ... Lepage had a disability in 1993, it involved an APD of less than 2%. [10] It also appears, from Dr. ...
FCTD
495187 Ontario Limited v. Her Majesty the Queen, [1994] 2 CTC 398, 94 DTC 6593
Canada, [1993] 1 S.C.R. 416, [1993] 1 C.T.C. 111, 93 D.T.C. 5018; Descoteaux et al. v. ... Canada, [1993] 1 S.C.R. 416, [1993] 1 C.T.C. 111, 93 D.T.C. 5018, at page 435 (S.C.R.); McKinlay, supra. ... A statement of defence was filed on September 24, 1993 and a reply on October 8, 1993. ...
FCTD
Rhéaume v. Canada (Attorney General), 2002 FCT 98
The plaintiff accepted this new position on July 16, 1993 and started on August 2, 1993. [6] The plaintiff later learned in 1995 that the Department had unilaterally decided she was on long-term unpaid sick leave between April 1, 1991 and August 2, 1993. ... The adjudicator of the Public Service Staff Relations Board ("the Board") heard the grievances in 1993 and 1994, represented by her union on a basis of harassment. ... I CANNOT SEE WHY ON JULY 16, 1993 AT THE LATEST, AT THE TIME SHE OBTAINED A POSITION, MS. ...
FCTD
Canada v. Klundert, 2013 FC 110
Klundert in virtue of assessments for the 1993 through 1996 taxation years. ... [5] As to allocation of payments, at the time the jeopardy order was issued, and at the time monies were collected in virtue thereof, there was only income tax debt assessed in the amount of $999,261.78 for the 1993 to 1996 taxation years. ... Indeed, on his 1993 and 1994 tax returns he wrote “collecting income tax by the government is against the Constitution of Canada.” ...
FCTD
Canadian Salt Co. Ltd. v. Irving Cedar (The), docket T-689-95
This letter included a copy of the Towcon contract. [7] On April 2, 1993, Mr. ... Genois stated that it was April 2 or 3, 1993 and maybe as late as when the tug arrived at the fairway buoy at Îles-de-la-Madeleine, which would be April 6, 1993. ... The action arose on April 7, 1993 and suit was not brought until 1995. ...
FCTD
Tadross v. Canada (Minister of National Revenue), 2004 FC 1698
(the " Act "), to waive interest and penalties owed by the applicant on his income tax account for the taxation years 1992 and 1993. [2] The applicant made an assignment in bankruptcy in 1991. ... Thus, he was not directly advised that 1992 and 1993 tax returns were not filed, until 1994. ... Any actions by the trustee in relation to the bankrupt estate following bankruptcy did not affect the responsibility for filing of returns for 1992 and 1993. ...
FCTD
Ahmad v. Minister of National Revenue, 98 D.T.C. 6242, [1998] 2 C.T.C. 364
In 1993, I learned that Javed Ahmad and his wife, Naheed Surrya Ahmad, were facing charges for breaching a provision of the Narcotic Control Act (Canada). 4. ... On or about July 10, 1995, I provided to Lise Hennessey in respect of Javed Ahmad and Naheed Surrya Ahmad, their signed statement of assets and liabilities as at December 31, 1991, 1992 and 1993, and a reconciliation of their capital and detailed cost of personal expenditures for the 1991, 1992 and 1993 calendar years, on a combined marital basis. 12. ... Chaudhry and Tahira Parveen Chaudhry, their signed statement of assets and liabilities as at December 31, 1991, 1992 and 1993, and a reconciliation of their capital and detailed cost of personal expenditures for the 1991, 1992 and 1993 calendar years, on a combined marital basis. 13. ...