Search - 德国民法典第1993条

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TCC

Scott v. The Queen, 2017 TCC 224

Slattery, a Bankrupt, [1993] 3 S.C.R. 430, at 443-445. [46]          Nowegijick v The Queen, [1983] 1 S.C.R. 29, [1983] CTC 20, 83 DTC 5041, ¶30. [47]          Slattery, supra note 45, p. 446. [48]          Ibid., p. 451. [49]          MNR v Huron Steel Fabricators (London) Ltd., (1973) 41 DLR (3d) 407, 73 DTC 5347 (FCA). ...
TCC

Lichtman v. The Queen, 2017 TCC 252 (Informal Procedure)

The 1993 version of the New Shorter Oxford Dictionary also defines “parish” as a “geographical area having a church with a priest or preacher with spiritual responsibility for the people living in the area”. ...
TCC

Canadian Imperial Bank of Commerce v. The Queen, 2019 TCC 79, aff'd 2021 FCA 96

Section 181 dealt with coupons where a third party paid the supplier for the redemption of a coupon. c) The rules for Exchange Devices were thus originally divided into two sets, namely (i) the rules set out in subsection 157(1) and section 181 which were applicable to all Exchange Devices other than gift certificates (referred to by the Appellant as the “Coupon Rules”), and (ii) the rules set out in subsection 157(2) applicable to gift certificates (referred to by the Appellant as the “Gift Certificate Rules”. d) The Coupon Rules and the Gift Certificate Rules constituted a complete code for Exchange Devices. e) The Coupon Rules and the Gift Certificate Rules were amended in 1993, with retroactive effect to the introduction of the GST. ...
TCC

Rogers Enterprises (2015) Inc. v. The Queen, 2020 TCC 92

CGESR was incorporated in 1993. Its sole shareholder was Rogers Telecommunications Limited (“ RTL ”), a member of the RPC Group, until August 2006 (as described in paragraph   REF_Ref536102710 \n \h   \* MERGEFORMAT 23 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F005200650066003500330036003100300032003700310030000000 below). ...
TCC

Fiera Foods Company v. The King, 2023 TCC 140

In R v Norman, [1993] OJ No 2802 (QL), 68 OAC 22, the Ontario Court of Appeal explained the importance of reliability at paragraph 47:... ...
TCC

Boles v. The King, 2024 TCC 167

The Queen, [1994] 1 CTC 2127, 1993 CanLII 17342 (TCC) ¶13, as quoted in Savage, supra note 34, ¶ 16. [190] Transcript, vol. 17, (March 20, 2024), p. 2567, lines 11-22. [191] Transcript, vol. 2, (February 4, 2020), p. 209. [192] Transcript, vol. 2, (February 4, 2020), p. 209. [193] Transcript, vol. 2, (February 4, 2020), p. 218. [194] Transcript, vol. 2, (February 4, 2020), p. 210. [195] Stewart, supra note 14, ¶ 50(i). [196] Brown, supra note 16, ¶ 27. [197] Transcript, vol. 12, (March 12, 2024), p. 1793-1797. [198] Transcript, vol. 18, (March 21, 2024), p. 2743-2744, 2754-2756. [199] Transcript, vol. 12, (March 12, 2024), p. 1795, lines 4-5. [200] Transcript, vol. 12, (March 12, 2024), p. 1798, lines 17-24. [201] Transcript, vol.18, (March 21, 2024), p. 2746, lines 9-15. [202] Transcript, vol. 2, (February 4, 2020), p. 301, lines 3-17, 302, lines 23-28. [203] I assume that Mr. ...
TCC

Cassan v. The Queen, 2017 TCC 174

Beblow [1993] 1 S.C.R. 980, at p. 991-92, “the central element of a gift [is the] intentional giving to another without expectation of remuneration”. [24] The essential ingredients of a legally valid gift are not in dispute. ... Beblow, [1993] 1 S.C.R. 980 (“ Beblow ”), Thorsteinson Estate v. Olson, 2016 SKCA 134, St. ...
TCC

Grenon v. The Queen, 2021 TCC 30

For the same reason, there was not a lawful distribution pursuant subparagraph (1)(d.2)(ii) of Regulation 4900. [48] It has been noted that this provision has very little practical application today since it was introduced as a retroactive relieving measure in 2001 for units of certain mutual funds sold by private placement between 1993 and 1999. [345] As a result, the Court must reject this argument in its entirety. l) Conclusion [346] In the end, it is difficult for the Court to disagree with the Respondent’s suggestion that the Appellant has demonstrated a wanton and reckless disregard for the requirements of the securities legislation, the OME and the OM. [347] Without going that far, I would at least conclude that the Appellant was careless, cavalier and possibly indifferent. ... Canada (1993) FCJ No. 740 (FCA), 2 C.T.C. 257 (“ Smith ”), the issue was the extent to which a taxpayer had to be involved in the attribution of a benefit to a third party to engage subsection 56(2). ...
TCC

Drouin v. The Queen, 2014 DTC 1016 [at at 2564], 2013 TCC 139

Canada, [1993] 4 S.C.R. 695. These standards or objective factors, which were listed by Justice Dickson in Moldowan, supra, make it possible to make an "overall assessment. . . whether or not the taxpayer is carrying on the activity in a commercial manner" (paragraph 55 of Stewart). ...
TCC

Blackmore v. The Queen, 2013 DTC 1213 [at at 1147], 2013 TCC 264, aff'd 2014 DTC 5123 [at 7316], 2014 FCA 210

. …   (R. v  Morgentaler, [1993] 3 S.C.R. 463, at p. 484)   [35]         Pierre-André Côté in The Interpretation of Legislation in Canada, (4th ed., Carswell, 2011), at pp. 465-466, summarizes this view as follows:               Approaching the question from the perspective of weight rather than admissibility, a choice unanimously approved by doctrine, side-steps the often sterile debate on admissibility and enables the courts to access information that allows them to render more enlightened decisions, while preserving their right to determine the weight to be given to such information. ...

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