Search - 德国民法典第1993条

Henry Morgan, [1993] 2 CTC 6 Haines, J.:—The defendant is a lawyer. In 1982 he opened two accounts with the plaintiff bank which he designated as his general and trust accounts. ...

Rupert Folkard, Folkard of Canada Incorporated, Dendor Roto-Sphere Valves Limited, Brooktree Investments Limited and Lome Yacyshyn, [1993] 1 CTC 408 Langdon, J. ... As of January 14, 1993, they have not been forthcoming. In theory, at least, a review of the decision to commit might be possible without those reason; it is, in practical terms, unrealistic considering that the preliminary inquiry yielded 13 volumes of evidence. ... Assuming that the trial is completed by March, 1993, the aggregate time occupied by the case will have been approximately 39 months: 27 months in the Provincial Division, of which nine can be considered institutional delay; and 12 in the General Division, of which I think it would be fair to consider nine months as institutional delay. ...

Peel Air Services Limited and John Pearson, [1993] 1 CTC 71, 92 DTC 6553 Belleghem, J. ...

The Queen, 93 DTC 5001, [1993] 1 CTC 48 (Ont. Ct.- G.D.) Chadwick, J.:—The applicant company was in the construction business and in particular was involved in the removal of asbestos products from various commercial buildings across Canada. ...

The Queen, 92 DTC 6543, [1993] 1 CTC 55 (Ont. Ct. J.- G.D.) Brockenshire, J. ...

Castelli, 92 DTC 6556, [1993] 1 CTC 76 (Ont. Ct. GD) Glithero, J.:—On January 3, 1992 the appellant was convicted of one count of wilfully evading the payment of income tax in the amount of $19,475.84 on unreported income of $66,202.00 between January 31, 1982 and May 18, 1985. ...

A draft amended notice of application and application record was prepared on July 19, 1993. ... On or about July 16, 1993 I called the solicitor of record on the application, Mr. ... Canada, [1993] 1 S.C.R. 416, [1993] 1 C.T.C. 111, 93 D.T.C. 5018, at page 435 (S.C.R.); McKinlay, supra. ...

British Columbia Supreme Court (Col I ver, J.), November 23, 1993 (Court File No. ... The order was granted on August 9, 1993. On this motion, brought in September 1993, the respondents applied to set aside the ex parte order. ... For the above reasons, I am not prepared to set aside my order of August 9, 1993. ...

.: Introduction: In this proceeding, there are four separate informations, alleging that the corporate and individual defendant each committed two offences: Counts 1 & 2 Against the Canvarnet Computer Corporation It is alleged by the Crown that the Canvarnet Computer Corporation unlawfully: 1) On or about the 16th of September, 1996, at the City of Scarborough and elsewhere in the Province of Ontario, failed to comply with a notice in a personally served letter dated the 13th day of August, 1996, and served the 13th day of August, 1996, upon it pursuant to paragraph 289(1) of the Excise Tax Act, in that it did not provide to the Minister of National Revenue, Taxation, at the City of Scarborough, Province of Ontario, certain documents for the period January 1, 1991 to June 30, 1996, to wit: (1) Copies of all purchase records including but not limited to correspondence, contracts, purchase orders, purchase invoices, receiving documents or bills of lading; (2) Copies of all sales records including but not limited to sales invoices, sales orders and accounts receivable ledgers; (3) Purchase journal, sales journal, accounts payable ledger and general ledger; (4) Bank Statements and returned cheques required from it, contrary to subsection 326(1) of; the Excise Tax Act, and 2) On or about the 3rd of February, 1997, at the City of Scarborough and elsewhere in the Province of Ontario, failed to comply with a notice in a personally served letter dated the 13th day of August, 1996, and served the 13th day of August, 1996, made upon it pursuant to paragraph 231.2(1)(a) of the Income Tax Act, in that it did provide to the Minister or National Revenue, Taxation, at the City of Scarborough, Province of Ontario, certain information, to wit: A completed Corporate Income Tax Return on Form T2 for each of the taxation years ended during 1988, 1989, 1990, 1991, 1992, 1993, 1994 and 1995, including statements of Assets and Liabilities and statements of Income and Expenses, required from it, contrary to subsection 238(1) of the Income Tax Act, R.S.C., c. 1 (5th Supp.), as amended. ... It is also alleged by the Crown that Lloyd Kenneth Wakefield Jr. unlawfully: 3) On or about the 3rd day of February, 1997, at the City of Scarborough and elsewhere in the Province of Ontario, failed to comply with a notice in a personally served letter dated the 13th day of August, 1996, made upon him pursuant to paragraph 231.2(l)(a) of the Income Tax Act, in that he did not provide to the Minister of Ontario, certain information, to wit: A completed individual Income Tax Return on Form TI for each of the taxation years 1987, 1988, 1989, 1990, 1991, 1992, 1993, 1994 and 1995, including statements of Income and Expenses, required from him, contrary to subsection 238(1) of the Income Tax Act, R.S.C., c. 1 (5th Supp.), as amended, and 4) On or about the 3rd day of February, 1997 at the City of Scarborough and elsewhere in the Province of Ontario, being the Director of the said Canvarnet Computer Corporation, did direct, authorize, assent to, acquiesce in, or participate in the failure of the said Canvarnet Computer Corporation in that it did not provide to the Minister of National Revenue, Taxation, at the City of Scarborough, Province of Ontario, certain information, to wit: A completed Corporation Income Tax Return on form T2 for each of the taxation years ended during 1988, 1989, 1990, 1991, 1992, 1993, 1994 and 1995, including statements of Assets and Liabilities and statements of Income and Expenses, following a notice dated the 13th of August, 1996, and served the 3th day of August, 1996, made upon the said Canvarnet Computer Corporation pursuant to paragraph 231.2(1)(a) of the Income Tax Act, R.S.C., c. 1 (5th Supp.) ...

As of June 16, 1993 unremitted source deductions for the 1991 and 1992 taxation years totalled $92,086.41. ... Mid-Plains Contractors Ltd., [1993] 1 C.T.C. 280, 93 D.T.C. 5391 (Sask. ...