Search - 德国民法典第1993条

Minister of National Revenue, [1993] 1 CTC 2745 Beaubier, T.C.C.J.:—This matter was heard in Ottawa on March 30, 1993. ...

His appeal was heard by Christie, A.C.J.T.C. and dismissed on January 7, 1993 (92-1749), unreported. ... M.N.R., April 8, 1993, (91-1809), as yet unreported. I am treating Judge Christie's judgment as a precedent in this appeal. ... The Queen, [1993] 2 C.T.C. 178, 93 D.T.C. 5298. ...

Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2893 Brulé, T.C.CJ. ... It is interesting to examine the notice of appeal which is copied below: Notice of appeal (informal procedure) Tax Court of Canada Between: Esmeline Cameron: petitioner 80 Alton Tower Circle #205 Scarborough, Ontario MiV 5E8 And: Her Majesty The Queen: respondent Take notice that Esmeline Cameron appeals to the Tax Court of Canada from the Minister's notice of confirmation dated February 23, 1993, in respect of the 1987 taxation year. ...

Her Majesty the Queen, [1993] 2 CTC 2936, 93 DTC 1265 O'Connor, T.C.C.J.:—This matter was heard in Vancouver, British Columbia, on September 7, 1993. ...

Her Majesty the Queen, [1993] 2 CTC 3115, 93 DTC 1481 Christie, A.C.J.T.C.C.:—Three matters came on for hearing under the Tax Court of Canada Rules (General Procedure) at London on October 7, 1993. ... These amendments apply to appeals insti tuted after June 10, 1993. The appeal at hand was instituted on March 12, 1991. 3 In Vineland Quarries and Crushed Stone Ltd. v. ...

Motion to set aside subpoena A notice of motion dated February 22, 1993, was filed by the respondent for an order that a subpoena duces tecum dated February 15, 1993 or the part of that subpoena commanding the production of documents be set aside pursuant to section 65 of the general procedure. ... Motion for further discovery This notice of motion, filed by the appellant, was dated February 23, 1993. ... After the January 1993 amendment, it was argued that, the issue had become what was the most accurate method in making the computation. ...

Her Majesty the Queen, [1993] 2 CTC 2957 Bonner, T.C.C.J.:—This is an appeal under the informal procedure.from an assessment under the Income Tax Act, R.S.C. 1952, c. 148 (am. ... She testified that the first hearing of her claim for landed immigrant status took place in December of 1992 and that she became a landed immigrant in May of 1993. ... The appellant did not secure that status until May of 1993. Accordingly the appeal will be dismissed. ...

Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 3108, 95 DTC 358 Watson, D.T.C.C.J.:—This appeal was heard at Montréal, Quebec, on September 27, 1993. In computing income for the 1990 taxation year, the appellant deducted the amount of $7,738.46 for legal fees. ... In her notice of appeal dated January 14, 1993, the appellant stated as follows: Please note also that I claimed on my tax form for 1990 $7,738.46 for legal fees regarding alimentary allowance; NOT, as you have stated in your notification of confirmation by the Minister”... for the purpose of gaining or producing income from business or property...” ...

On January 14, 1993 Ghan replied, suggesting that the matter should proceed to trial and that Fedoruk should take steps to make a joint application for the hearing of the appeals on any date after April 2, 1993. ... This motion was heard on March 29, 1993 at London, Ontario. At the outset Fedoruk was asked to summarize in clear and unequivocal terms the statutory authority and judicial precedent supporting the motion. ... The appellant's motion made on March 29, 1993 lengthened unnecessarily the proceeding and thereby caused costs to be incurred improperly or without reasonable cause. ...

Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2031 Dubienski, T.C.C.J. ... I'm bound by the evidence that's come before me today that while it might be in 1992 and 1993 you might end up having to pay income tax on the profit, and then it shows that it's profitable, but Parliament, in its wisdom, has drawn the Act in such a way that has to be interpreted that they will only give you that relief of losses if they pertain to a business that is viable. ...