Search - 德国民法典第1993条

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OntCtGD decision

R. v. Bortolussi, [1998] 1 CTC 145

Provincial 1992 $ 315,017.44 $ 55,029.30 Director/Officer Masonry Inc. 1993 $365,720.1 0 36,830.91 Direc- tor/Officer 3. 100555 1993 $ 90,418.70 $ 28,032.91 Director/ Officer Ontario Inc. 4. 1000554 1993 $ 82,677.24 $ 21,276.89 Director/ Officer Ontario Inc. 5. AB Tile 1992 $ 30,956.98 $ 3,318.80 Controller/Agent — Resigned as a Director and Officer on Dec. 12/90 6. 102513 1993 $ 31,593.12 n/a Director/Officer Ontario Inc. Indictment Year Payroll GST Accused’s Count Remittances Remittances Position in Not Made Not Made Company 7. 980368 1992 $ 637.11 n/a Director/Officer Ontario Inc. 1993 $ n/a Direc- 7,683.01 tor/Officer TOTALS: $1,253,322.00 $213,099.00 6. ...
OntCtGD decision

Application Pursuant to S.462.48 of the Criminal Code for an Order for Disclosure of Income Tax Information, Re, [1999] 2 CTC 253

Gray (1993), 81 C.C.C. (3d) 174 (Man. C.A.) at 179-184 per Scott C.J.M.: Regina v. ...
OntCtGD decision

R. v. Dipasquale, 93 DTC 5389, [1994] 1 CTC 131 (Ont. G. D.)

On April 19, 1993, the Ontario Court of Appeal overruled me on the point concerning the taxability of the amount there in issue but the court made no comment on that part of my decision concerning the validity of a count concerning multiple taxation years. ...
OntCtGD decision

Her Majesty the Queen v. Michael E. Coghlan, [1994] 1 CTC 164

On January 21, 1993 during the course of this trial, the Supreme Court of Canada in Baron v. Canada, [1993] 1 S.C.R. 416, [1993] 1 C.T.C. 111, 93 D.T.C. 5018 declared section 231.3 of the Act to be of no force and effect because it violated section 8 of the Canadian Charter of Rights and Freedoms. ...
OntCtGD decision

Canada (Attorney General) v. Ontario (Attorney General), [1998] 3 CTC 41, 99 DTC 5739

In Vukelich, Re, (1993), [1994] 1 C.T.C. 152 (B.C. S.C.), the court held: All that Parliament has decreed [in s.490(15)] is that a party who has “an interest” may examine the documents. ...
OntCtGD decision

The Queen v. Norway Insulation Inc., 95 DTC 5328, [1995] 2 CTC 451 (Ont. C.J. (G.D.))

Canada, [1993] 1 S.C.R. 416, 1 C.T.C. Ill, 93 D.T.C. 5018, where Justice Sopinka adopts the following comment from Justice LaForest in R v. ... Div.), decision of Judge Ratushny of this Court, delivered June 16, 1993. ...
OntCtGD decision

Wildenburg Holdings Ltd. v. Ontario (Minister of Revenue)!, 98 DTC 6462, [1999] 2 CTC 161 (Ont. C.J. (G.D.)), aff'd 2001 DTC 5145 (Ont CA)

Ironically the appellant finds some support for this argument in a response given by Revenue Canada at the 44th tax conference of the Canadian Tax Foundation, reported on pages 54.8 and 54.9 of the report of the 44th Tax Conference (Toronto: Canadian Tax Foundation 1993). ...
OntCtGD decision

Rosenberg v. Canada (Attorney General), [1996] 2 CTC 78

Activities such as networking, referral services, liaising for accreditation of credentials, soliciting job opportunities and maintaining a job skills directory as described in the Society’s May 1993 Report are not charitable activities. ...
OntCtGD decision

R. v. Coffen, 97 DTC 5552, [1998] 3 CTC 285 (Ont. Ct. J. (G.D.))

Div.) reversed on appeal [reported (1993), 93 D.T.C. 5183 (Ont. C.A.)] on the issue as to the taxability on the amount received but with no comment on this issue of charging multiple taxation years in one count.) ...

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