Search - 德国民法典第1993条

., ¶29. [95]   Capilano International Inc. v The Queen, [1996] 1 CTC 2254, 95 DTC 915 (TCC), ¶22. [96]   Bois Daaquam, supra note 92, ¶29. [97]   Setrakov Construction Ltd. v MNR, [1989] 2 CTC 2147, 89 DTC 396 (TCC), at CTC 2150, DTC 397, ¶14. [98]   Dragon Construction Ltd. v MNR, [1989] 2 CTC 2265, 89 DTC 464 (TCC), at CTC 2268, DTC 467, ¶16. [99]   Produits L.B. (1987) Ltée. v The Queen, [1993] 2 CTC 2625, 93 DTC 1541 (TCC), at CTC 2633, DTC 1547, ¶41. [100]   Capilano International, supra note 95, ¶23. [101]   Transcript, February 27, 2018, p. 77, lines 14-15. ...

Young, [1993] 4 S.C.R. 3 (S.C.C.), where Justice McLachlin (as she then was) held that there must be evidence of reprehensible, scandalous, or outrageous conduct before an award of costs could be made on a solicitor-client basis.  ...

Canada (Minister of National Revenue) (1993), 161 N.R. 232 (F.C.A.), Vacation Villas of Collingwood Inc. v. ...

Canada [1993] 4 S.C.R. 695, at p. 736. [27] Ludco Enterprises Ltd. v. ...

(Scarborough, Ont: Carswell, 1993)(loose-leaf updated 2018, release 6) at section 2.16, page 2-76.12. [15] Sidney N. ...

., 1993, p. Al.6, “frais d’exploration” (exploration expenses) is defined as follows: [TRANSLATION] These include all the costs of labour and equipment and all direct general expenses incurred in locating natural resources. ...

R. (1992), [1993] 2 C.T.C. 2440 (T.C.C.). Counsel for the appellants relied in particular on the following passage from the Federal Court of Appeal’s decision in Friedberg v. ...

Owen DATE OF JUDGMENT: July 7, 2022 APPEARANCES: Counsel for the Appellant: Nathalie Goyette Marc Pietro Allard Counsel for the Respondent: Courtney Davidson Carla Lamash COUNSEL OF RECORD: For the Appellant: Name: Nathalie Goyette Firm: Davies Ward Phillips & Vineberg LLP Montréal, Quebec For the Respondent: François Daigle Deputy Attorney General of Canada Ottawa, Canada   [1] See the descriptions of the history of these two paragraphs in Mobil Oil Canada Ltd v The Queen, 2001 FCA 333 (“ Mobil ”) at paragraphs 11 and 12 and in Teck Corp v British Columbia, 2004 BCCA 514 (“ Teck ”), leave to appeal to the Supreme Court of Canada refused on April 28, 2005, at paragraphs 8 to 15. [2] Subclause 6(1)(a)(i) of the PPTS. [3] 2004 TCC 750 (“ Cogema ”), affirmed 2005 FCA 316. [4] The Queen v Imperial Oil Limited and Inco Limited, 2003 FCA 289. [5] 41 TC 450 (Eng CA). [6] Appellant’s Written Submissions, paragraph 57. [7] (1930) [1931] Ex CR 1 (“ Roenisch ”). [8] [1974] CTC 108 (FCTD) (“ First Pioneer ”). [9] 2001 FCA 365 (“ Munich Reinsurance ”). [10] (1966) [1967] 2 Ex CR 169 (“ Quemont ”). [11] (1965) [1966] 1 OR 345 (“ Nickel Rim ”). [12] [1993] 4 S.C.R. 695 (“ Symes ”). [13] Ibid, page 722. ...

The amendment was not material. [17] Tax Court of Canada Act, RSC 1985, c T-2. [18] Constitution Act, 1867, 30 & 31 Victoria, c 3 (UK). [19] Supreme Court Act, RSC 1986, c S-26. [20] Constitution Act, 1982, being Schedule B to the Canada Act, 1982 (UK), 1982, c 11. [21] Respondent’s Notice of Motion; Respondent’s Written Submissions at para 5. [22] Notice of Appeal, part f, at paras 11, 12. [23] Ibid, Part (f), at para 16. [24] Ibid. [25] Ibid, Part (f), at para 17. [26] Ibid, Part (f), at paras 16–17. [27] Respondent’s Notice of Motion; Respondent’s Written Submissions, Overview at paras 2–3. [28] Nevsun Resources Ltd v Araya, 2020 SCC 5 at para 64 [Nevsun]; R v Imperial Tobacco Canada Ltd, 2011 SCC 42 at para 17 [Imperial Tobacco]; Odhavji Estate v Woodhouse, 2003 SCC 69 at para 15 [Odhavji Estate]. [29] Heron v R, 2017 TCC 71 at para 11, aff’d 2017 FCA 229; Husky Oil Operations Limited v The Queen, 2019 TCC 136 at para 16. [30] Nevsun, supra note   NOTEREF_Ref118539681 \h   \* MERGEFORMAT 28 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F005200650066003100310038003500330039003600380031000000 at para 64, citing Imperial Tobacco, supra note   NOTEREF_Ref118539681 \h   \* MERGEFORMAT 28 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F005200650066003100310038003500330039003600380031000000 at para 22; Operation Dismantle v The Queen, [1985] 1 S.C.R. 441 at 455, 18 DLR (4th) 481. [31] Nevsun, supra note   NOTEREF_Ref118539681 \h   \* MERGEFORMAT 28 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F005200650066003100310038003500330039003600380031000000 at para 64; Imperial Tobacco, supra note   NOTEREF_Ref118539681 \h   \* MERGEFORMAT 28 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F005200650066003100310038003500330039003600380031000000 at para 22; Odhavji Estate, supra note   NOTEREF_Ref118539681 \h   \* MERGEFORMAT 28 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F005200650066003100310038003500330039003600380031000000 at para 15; Sentinel Hill Productions (1999) Corporation v R, 2007 TCC 742 at para 4(a) [Sentinel Hill Productions]. [32] Sentinel Hill Productions, supra note   NOTEREF_Ref118540060 \h   \* MERGEFORMAT 31 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F005200650066003100310038003500340030003000360030000000 at para 4(c). [33] Imperial Tobacco, supra note   NOTEREF_Ref118539681 \h   \* MERGEFORMAT 28 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F005200650066003100310038003500330039003600380031000000 at para 21. [34] Ibid; Odhavji Estate, supra note   NOTEREF_Ref118539681 \h   \* MERGEFORMAT 28 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F005200650066003100310038003500330039003600380031000000 at para 15. [35] Respondent’s Notice of Motion; Respondent’s Written Submissions at paras 14, 28. [36] Respondent’s Notice of Motion; Respondent’s Written Submissions at para 27. [37] Mikisew Cree First Nation v Canada (Governor General in Council), 2018 SCC 40, at para 37 [Mikisew Cree]; Canada (House of Commons) v Vaid, 2005 SCC 30 at paras 4, 29(7), 47, 52 [Vaid]; New Brunswick Broadcasting Co v Nova Scotia (Speaker of the House of Assembly), [1993] 1 S.C.R. 319 at 383, 100 DLR (4th) 212 [New Brunswick Broadcasting Co]. [38] Mikisew Cree, supra note   NOTEREF_Ref118540162 \h   \* MERGEFORMAT 37 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F005200650066003100310038003500340030003100360032000000 at para 37; Vaid, supra note   NOTEREF_Ref118540162 \h   \* MERGEFORMAT 37 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F005200650066003100310038003500340030003100360032000000 at para 29(10); New Brunswick Broadcasting Co, supra note   NOTEREF_Ref118540162 \h   \* MERGEFORMAT 37 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F005200650066003100310038003500340030003100360032000000 at 385. [39] Mikisew Cree, supra note   NOTEREF_Ref118540162 \h   \* MERGEFORMAT 37 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F005200650066003100310038003500340030003100360032000000 at para 37. [40] Ibid, at para 96; Re Manitoba Language Rights, [1985] 1 S.C.R. 721 at 724, 19 DLR (4th) 1 [Manitoba Language Rights]. [41] Mikisew Cree, supra note   NOTEREF_Ref118540162 \h   \* MERGEFORMAT 37 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F005200650066003100310038003500340030003100360032000000 at para 123. [42] Edinburgh and Dalkeith Railway Company v John Wauchope, [1842] UKHL J12, 8 ER 279 [Wauchope]. [43] R v Irwin, [1926] Ex CR 127, 1926 CarswellNat 15 [Irwin]. [44] PHLF Family Holdings Ltd v Canada, [1994] GSTC 41, [1994] TCJ No 445 (TCC – Informal Procedure) [PHLF]. [45] Authorson v Canada (Attorney General), 2003 SCC 39 [Authorson]. [46] Heckendorn v Canada, 2005 FC 802 [Heckendorn]. [47] Mikisew, supra note   NOTEREF_Ref118540162 \h   \* MERGEFORMAT 37 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F005200650066003100310038003500340030003100360032000000. [48] Wauchope, supra note   NOTEREF_Ref118540465 \h   \* MERGEFORMAT 42 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F005200650066003100310038003500340030003400360035000000 at 285. [49] Irwin, supra note   NOTEREF_Ref118540488 \h   \* MERGEFORMAT 43 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F005200650066003100310038003500340030003400380038000000 at para 7. [50] PHLF, supra note   NOTEREF_Ref118540492 \h   \* MERGEFORMAT 44 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F005200650066003100310038003500340030003400390032000000 at para 10. [51] Ibid, at para 8. [52] Supra, note   NOTEREF_Ref118540589 \h   \* MERGEFORMAT 17 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F005200650066003100310038003500340030003500380039000000 at s 18.28. [53] Lavrinenko v Canada, 2019 FCA 51 at para 17. [54] Authorson, supra note   NOTEREF_Ref118540604 \h   \* MERGEFORMAT 45 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F005200650066003100310038003500340030003600300034000000 at para 62. [55] Canadian Bill of Rights, SC 1960, c 44. [56] R v Big M Drug Mart Ltd, [1985] 1 S.C.R. 295 at 342-343, 18 DLR (4th) 321. [57] Heckendorn, supra note   NOTEREF_Ref118540661 \h   \* MERGEFORMAT 46 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F005200650066003100310038003500340030003600360031000000 at para 18. [58] Mikisew Cree, supra note   NOTEREF_Ref118540162 \h   \* MERGEFORMAT 37 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F005200650066003100310038003500340030003100360032000000 at paras 2, 16. [59] Ibid, at para 123. [60] Supra, note   NOTEREF_Ref118542262 \h   \* MERGEFORMAT 19 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F005200650066003100310038003500340032003200360032000000. [61] Manitoba Language Rights, supra note   NOTEREF_Ref118540727 \h   \* MERGEFORMAT 40 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F005200650066003100310038003500340030003700320037000000 at 737. [62] Respondent’s Notice of Motion; Respondent’s Written Submissions at para 35. [63] William H. ...

Sgarbossa testified that he started working at Lumsden in approximately 1993 or 1994. ...