Search - 德国民法典第1993条

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. ...

Canada, (1993) 93 D.T.C. 5116 at 5119 (Vancouver Art Metal Works), the Federal Court of Appeal set out various criteria to determine whether a person was engaged in a trade or business: It is, however, a question of fact to determine whether one's activities amount to carrying on a trade or business. ...