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Paul Morello and Gerald Morello v. Minister of National Revenue, [1993] 2 CTC 2357
Minister of National Revenue, [1993] 2 CTC 2357 Christie, A.C.T.C.C.J.:— The year under review in both appeals is 1984. ... Loewen, [1993] 1 C.T.C. 212, 93 D.T.C. 5109 (F.C.T.D.). [4] In Loewen, the appellant on July 16, 1984, made an agreement with Dynaflex Industries Ltd. ...
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Ben Van Miltenburg and Rose Van Miltenburg v. Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2691
Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2691 Beaubier, T.C.C.J.:—These matters were heard on common evidence on July 23, 1993 at London, Ontario. ...
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864936 Ontario Ltd. v. Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2951
Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2951 O’Connor, T.C.C.J.:— This matter was heard in Toronto, Ontario, on August 23, 1993. ...
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Brock (D J.) v. Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2989
Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2989 Christie, A.C.J.T.C.C. ... As sales have been good, the second printing is expected in May of 1993. 6. ...
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John Zwack and Kendra Zwack v. Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 3159
Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 3159 Beaubier, T.C.C.J. (orally):—This matter was heard on June 28, 1993, in Saskatoon, Saskatchewan. ...
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David L. Peters v. Her Majesty the Queen, [1993] 1 CTC 2628, 93 DTC 422
Her Majesty the Queen, [1993] 1 CTC 2628, 93 DTC 422 Beaubier, T.C.C.J.:—These matters were heard in Victoria, British Columbia, on September 29, 1992 and on February 9 and 10, 1993, jointly and on common evidence by consent. ... This was done and when proceedings commenced on February 9, 1993 the hearing followed the order of the amended appeals. ...
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Randy Remington v. Her Majesty the Queen, [1993] 2 CTC 2252, 93 DTC 1020
Her Majesty the Queen, [1993] 2 CTC 2252, 93 DTC 1020 Beaubier, T.C.C.J.:— This matter was heard in Calgary, Alberta, on April 20 and 21, 1993. ... Murray's letter of opinion dated March 26, 1993 respecting this matter reads as follows: CONCLUSION In the situation at hand, the receipt by Mr. ...
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Waldy Hugel v. Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2281
Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2281 Teskey, T.C.C.J.:— The appellant elected to have his appeal against an assessment for 1989 heard pursuant to the informal procedure. ... By 1991, this operation would produce a profit of $2,000 and by 1993 a gross profit of $30,000. ... It is also based on the assumption that, in 1993 the two five-year-olds would only lose $5,000; the two four-year-olds would together earn $10,000; the two three-year-olds would together earn $25,000 and the one two-year-old would only lose $6,000, thus producing a profit of $24,000 on racing only. ...
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Arnold Salamon v. Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2819
Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2819 Kempo, T.C.C.J. ... Salamon's summary of actual events for the period 1988 to 1992 inclusive, with projections 1993 to 1995 inclusive (Exhibit A-8) markedly point out the direct and onerous impact of this debt load. ... He projected that further debt reductions, being down to $100,000 for 1993, $97,000 for 1994 and $93,000 for 1995 together with increased wood and honey sales, would result in a break even basis by 1994 and a profit in 1995. ...
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Emil F. Krause v. Her Majesty the Queen, [1993] 2 CTC 2049, 93 DTC 594
Her Majesty the Queen, [1993] 2 CTC 2049, 93 DTC 594 Bonner, T.C.C.J. ...