Search - 德国民法典第1993条

CA). [15]   Duquette v The Queen, [1993] 1 CTC 2701 at 2710, 93 DTC 841 at 848 (TCC). [16]   Loewen v The Queen, 2003 TCC 101, ¶67; rev’d on other grounds, 2004 FCA 146. [17]   LBL Holdings Limited v The Queen, 2015 TCC 115, ¶18(c) & 21(b). ...

The Queen, [1993] 4 S.C.R. 695, at 736; and MacDonald v. The Queen, 2020 SCC 6, ¶22 (per Justice Abella); and ¶54-55 (per Justice Côtй, in dissent). [82] MacDonald, ibid, ¶56. [83] Transcript, vol. 1, p. 82, line 9 to p. 83, line 1. [84] Transcript, vol. 1, p. 71, lines 8-9; and p. 82, lines 10-17. [85] Transcript, vol. 1, p. 82, lines 17-19. [86] Friesen, supra note 64, ¶ 17(i). [87] See Friesen, supra note 64, ¶ 17(ii); and Happy Valley Farms, supra note 69, ¶ 14(3). [88] Notice of Appeal, supra note 46, ¶ 3. [89] Ibid, ¶12. [90] Transcript, vol. 1, p. 48, lines 15-22. [91] Transcript, vol. 1, p. 91, lines 12-18. [92] Transcript, vol. 1, p. 91, line 12 to p. 92, line 7. [93] Notice of Appeal, supra note 46, ¶ 13. [94] Transcript, vol.1, p. 14, lines 23-25. [95] Transcript, vol.1, p. 39, lines 11-15; and p. 47, lines 20-23. [96] Transcript, vol. 1, p. 53, lines 21-25. [97] Friesen, supra note 64, ¶ 17(ii). [98] Happy Valley Farms, supra note 69, ¶ 14(3). [99] Transcript, vol. 1, p. 48, lines 17-22. [100] Transcript, vol. 1, p. 58, lines 1-4. [101] See Friesen, supra note 64, ¶ 17(iii); and Happy Valley Farms, supra note 69, ¶ 14(1). [102] Transcript, vol. 1, p. 40, line 19 to p. 41, line 1; and p. 62, lines 6-11. [103] Transcript, vol. 1, p. 68, lines 18-23. [104] Transcript, vol. 1, p. 68, lines 20-27. [105] Happy Valley Farms, supra note 69, ¶14(1). [106] See Friesen, supra note 64, ¶ 17(iv); and Happy Valley Farms, supra note 69, ¶ 14(2). [107] Friesen, supra note 64, ¶ 17(iv). [108] Exhibit AR-1, vol. 2, tab 28, p. 572. [109] Exhibit AR-1, vol. 2, tab 27, p. 562-566; Transcript, vol. 1, p. 84, lines 20-28. [110] Transcript, vol. 1, p. 85 lines 16-21. [111] Transcript, vol. 1, p. 68, lines 23-24. [112] See Happy Valley Farms, supra note 69, ¶ 14(4). [113] Transcript, vol. 1, p. 85, lines 13-15. [114] Transcript, vol. 1, p. 92, line 9 to p. 93, line 23. [115] Exhibit AR-1, vol.3, tab 48, p. 819-826; and Transcript, vol. 1, p. 88, line 26 to p. 89, line 2. [116] Transcript, vol. 1, p. 43, line 6 to p. 44, line 22. [117] Happy Valley Farms, supra note 69, ¶ 14(5). [118] There was no evidence as to whether Mr. ...

The Queen [1993] 4 S.C.R. 695, para. 74 (“ Symes ”): As in other areas of the law where purpose or intention behind actions is to be ascertained, it must not be supposed that in responding to this question courts will be guided only by a taxpayer’s statement ex post facto or otherwise, as to the subjective purpose of a particular expenditure. ...

Qureshi   Firm: Income Security Advocacy Centre   [1] RSC 1985, c 1 (5th Supp) [ITA]. [2] 2016 budget. [3] 2016 budget. [4] 4 SC 2001, c 27 [IRPA]. [5] Section 122.6 of the ITA. [6] Canadian Charter of Rights and Freedoms, Part I of the Constitution Act, 1982, being Schedule B to the Canada Act 1982 (UK), 1982, c 11, s 91(24) [Charter]. [7] Almadhoun v Canada, 2018 FCA 112 [Almadhoun]. [8] Appellants’ Written Submissions [AWS] at para 57, citing Sanchez Herrera v Canada (Public Safety and Emergency Preparedness) 2021 FC 401 at paras 84–85. [9] AWS at para 58, citing Canada (AG) v Bedford, 2013 SCC 72 [Bedford] at para 42; Carter v Canada (AG), 2015 SCC 5 [Carter] at paras 44–47; R v Comeau, 2018 SCC 15 at para 29. [10] Bedford, supra. [11] Bedford, supra. [12] AWS at paras 60–61. [13] Convention on the Rights of the Child, 20 November 1989 (entered into force 2 September 1990) [CRC]. [14] Respondent’s Written Submissions [RWS] at para 22. [15] AWS at para 59, citing Bedford, supra at para 42. [16] Bedford, supra at para 42. [17] Bedford, supra at para 42. [18] RWS at para 22. [19] AWS at para 15(a), citing Canada Trustco Mortgage Co v Canada, 2005 SCC 54 at para 47. [20] AWS at para 15(b), citing Québec (Communauté urbaine) v Corp Notre-Dame de Bon- Secours, [1994] 3 S.C.R. 3 [1994], SCJ No 78 (QL) [Québec (Communauté urbaine)]. [21] AWS at para 15(c), citing Rizzo & Rizzo Shoes Ltd (Re), [1998] 1 S.C.R. 27, 154 DLR (4th) 193 [Rizzo & Rizzo Shoes] at para 36; AWS at paras 21–24. [22] [1994] 3 S.C.R. 3 at p 20, 171 NR 161. [23] Québec (Communauté urbaine), supra. [24] Rizzo & Rizzo Shoes, supra at para 21. [25] La Presse Inc v Quebec, 2023 SCC 22. [26] Alberta v ENMAX Energy Corporation [ENMAX], 2018 ABCA 147 at para 70. [27] ENMAX, supra. [28] ENMAX supra at para 70. [29] ENMAX, supra at para 25, citing Electric Utilities Act, SA 2003, c E-5.1, subsection 147(3). [30] ENMAX, supra at para 69. [31] AWS at para 27. [32] AWS at para 27. [33] AWS at paras 30–32. [34] AWS at para 28. [35] RWS at para 24. [36] RWS at para 30. [37] RWS at para 28. [38] RWS at para 33. [39] RWS at para 35. [40] Almadhoun, supra at paras 18–19, 21. [41] Appellants’ Reply Submissions [AR] at paras 3–4. [42] RWS at paras 58–67. [43] RWS at para 69. [44] AWS at para 44. [45] The Intervenors submitted that the best interests of the child comprise a golden thread which, when coupled with the CRC, places Canada in clear breach of its obligations: Intervenor’s Written Submission [IWS] at paras 8(a) regarding Part A and 8(b) regarding Part B; AWS at paras 37–41. [46] RWS at paras 80–86. [47] Oroville Reman & Reload Inc. v R, 2016 TCC 75 at para 31, quoting R v Hape, 2007 SCC 26 at para 53. [48] Several expert witnesses advised that this term is anachronistic and inaccurate since such racialized persons may neither be visible nor in the minority within communities. [49] AWS at para 164. [50] RWS at paras 232–233. [51] Carter, supra at para 55. [52] Gosselin v Québec (AG), 2002 SCC 84 [Gosselin] at para 76. [53] Gosselin, supra at para 76. [54] Gosselin, supra at para 77. [55] Gosselin, supra at para 77, citing New Brunswick (Minister of Health and Community Services) v G(J), [1999] 3 S.C.R. 46, 177 DLR (4th) 124 [G(J)]. [56] Gosselin, supra at para 78. [57] Association of Justice Counsel v Canada (AG), 2017 SCC 55 at para 49. [58] Gosselin, supra at para 79. [59] Although more honoured in the breach, the “social charter” broadly refers to the positive obligations to provide economic rights of a minimum standard to certain persons, including “migrants”: The European Social Charter, Council of Europe. [60] Gosselin, supra at para 81. [61] Gosselin, supra. [62] Chaoulli v Quebec (AG), 2005 SCC 35 [Chaoulli]. [63] AWS at para 177. [64] Chaoulli, supra at para 104. [65] Chaoulli, supra at para 179; AWS at para 179. [66] Gosselin, supra at para 317. [67] Gosselin, supra at para 4. [68] Gosselin, supra at para 75. [69] Gosselin, supra at para 51. [70] Gosselin, supra at para 47. [71] Gosselin, supra at para 83. [72] AWS at para 175. [73] AWS at para 175. [74] Carter, supra at para 64, citing G(J), supra; Blencoe v British Columbia (Human Rights Commission), [2000] 2 S.C.R. 307, 190 DLR (4th) 513 [Blencoe]; Chaoulli, supra. [75] Carter, supra at para 64, citing Rodriguez v British Columbia (AG), [1993] 3 S.C.R. 519, 107 DLR (4th) 342. [76] RWS at para 241. [77] RWS at para 243. [78] RWS at para 243. [79] G(J), supra. at para 58 and R v Morgentaler, [1988] 1 S.C.R. 30 at 173. [80] G(J), supra. [81] G(J), supra at para 60. [82] AWS at para 183. [83] Appellants’ Oral Submission [AOS]. [84] AWS at para 183(a), citing Transcript from Examination of Ms. ...

British Columbia Hydro   and Power Authority,   1993 CanLII 145 (SCC), [1993] 1 S.C.R. 12 at pp. 22, 54, 74-5;   TWT Enterprises Ltd. v. ... Canada, [1993] 4 S.C.R. 695. [56] Ibid. at 48. [57] Hewlett Packard (Canada) Ltd. v. ...

Norman, [1993] O.J. No. 2802 (QL), 68 O.A.C. 22, the Ontario Court of Appeal explained the importance of reliability as follows at paragraph 47:... ... The issue of arm’s length compensation is addressed by paragraphs 247(2)(a) and (c). [720]      The Appellant originally sought to secure its own a deal with Tenex and commenced negotiations with Tenex in early 1993. ... The Appellant did not require compensation from Cogema or Nukem for this new arrangement even though the Appellant had been negotiating an agreement with Tenex since early 1993. ...

The Appellant Garron Family Trust (“GF Trust”) was a trust established pursuant to a trust indenture dated April 26, 1993.   5.                   ...

Twenty per cent of that amount was payable in cash before December 31, 1985 – which percentage was paid in Canadian currency – and 80% was payable in the form of a term note payable in four equal annual instalments in Brazilian currency, commencing in the seventh year, that is to say, in 1992, 1993, 1994 and 1995, at the exchange rate in effect on the date that the shares were issued in 1985, plus simple interest at a rate of 11.5% on each of the four instalments ...

Lytwyn completed his Masters Degree (1981) and his Ph.D (1993) at the University of Manitoba. ...

Pentney Deputy Attorney General of Canada Ottawa, Canada   [1] Exhibit AR1, page 431. [2] S.C. 1993, c.14. [3] S.C. 1991, c.45. [4] Exhibit AR1, pages 250, 382, and 512. [5] Exhibit AR1, pages 164, 284, 291, 423, 431 and 559. [6] SAF, paragraph 48. [7] SAF, paragraph 47. [8] 7% prior to July 2006 and 6% from July 2006 to the end of 2007. [9] Defined in subsection 217.1(4). [10] Tax is defined in subsection 123(1) as tax payable under Part IX of the GST Act, which includes Divisions II, III, IV and IV.1. ...