Search - 德国民法典第1993条

Castelli, 92 DTC 6556, [1993] 1 CTC 76 (Ont. Ct. GD)-- summary under Evidence Summary Under Tax Topics- General Concepts- Evidence The trial judge had improperly inferred that the evidence of the accused lacked credibility due to his failure to cooperate with the authorities and to give a sworn statement during the investigation setting forth the evidence which he later gave at trial. ...

The Queen, 92 DTC 6543, [1993] 1 CTC 55 (Ont. Ct. J.- G.D.)-- summary under Subsection 231.3(3) Summary Under Tax Topics- Income Tax Act- Section 231.3- Subsection 231.3(3) Brockenshire J. was persuaded by the decision of the Federal Court of Appeal in the Barren decision that s. 231.3 of the Act was invalid, and that therefore, search warrants issued thereunder were also invalid. ...

The Queen, 93 DTC 5001, [1993] 1 CTC 48 (Ont. Ct.- G.D.)-- summary under Subsection 224(1.2) Summary Under Tax Topics- Income Tax Act- Section 224- Subsection 224(1.2) S.224(1.2) was part of the pith and substance of federal tax legislation and, accordingly, was not ultra vires. ...

The Queen, 92 DTC 6543, [1993] 1 CTC 55 (Ont. Ct. J.- G.D.)-- summary under Section 8 Summary Under Tax Topics- Other Legislation/Constitution- Charter (Constitution Act, 1982)- Section 8 s. 231.3 invalid Brockenshire J. was persuaded by the decision of the Federal Court of Appeal in the Baron decision that s. 231.3 of the Act was invalid, and that therefore, search warrants issued thereunder were also invalid. ...

The Queen, 92 DTC 6543, [1993] 1 CTC 55 (Ont. Ct. J.- G.D.)-- summary under Stare Decisis Summary Under Tax Topics- General Concepts- Stare Decisis "My understanding of the law of stare decisis is that I am only bound by decisions of a court to which a decision of mine could be appealed. ...