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FCA

Constructions Rossi & Fils 2000 Inc. v. Canada, 2009 FCA 349

Appellant   and   HER MAJESTY THE QUEEN Respondent         Hearing held at Montréal, Quebec, on November 30, 2009. ... Appellant   and   HER MAJESTY THE QUEEN Respondent       REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Montréal, Quebec, on November 30, 2009.) ... APPEARANCES:   Serge Fournier  Sabia Chicoine   FOR THE APPELLANT   Benoît Denis Joëlle Bitton FOR THE RESPONDENT     SOLICITORS OF RECORD:   BCF, LLP Montréal, Quebec   FOR THE APPELLANT   Larivière, Meunier Montréal, Quebec FOR THE RESPONDENT     ...
TCC

Les Constructions Rossi & Fils 2000 Inc. v. The Queen, 2009 TCC 76

      « Paul Bédard » Bédard J.         Citation: 2009 TCC 76 Date: 20090213 Docket: 2006-2584(GST)G   BETWEEN:   LES CONSTRUCTIONS ROSSI & FILS 2000 INC., Appellant, and     HER MAJESTY THE QUEEN, Respondent.       ... Amount of cheque related to invoice of-09-10-2002 Amount of cheque related to invoice of-06-12-2002 Amount of cheque related to invoice of 11-08-2003 09-10-2002 5429 $145,075     24-10-2002 5540 $100,000     22-11-2002 5676 $100,000     06-12-2002 5717   $52,537.50   14-02-2003 5917   $20,000   07-03-2003 6095   $20,000   21-03-2003 6155   $20,000   28-04-2003 6319   $20,000   16-05-2003 6345   $20,000   20-06-2003 6466   $20,000   28-08-2003 6894     $22,537.50 28-11-2003 7382     $9,000 05-12-2003 7413     $18,000     (p)              The cheques were deposited into the account of 9117-0118 Québec Inc.     ... Cash Reference 11-10-2002 $65,000       31-7 and 31‑8 23-10-2002   $10,000     31-6 12-11-2002 $38,000       31-9 and 31‑10 16-12-2002 $2,000       31-24 and 31‑25 16-12-2002   $4,000     31-24 and 31‑25 19-12-2002   $15,822.38  x     31-23 19-12-2002   $10,000     31-23 19-02-2003       $2,000 31-21 24-02-2003       $2,000 31-21 24-02-2003   $6,000     31-21 and 31‑22 11-03-2003 $2,000       31-18 11-03-2003   $2,000     31-19 and 31‑20 11-03-2003       $1,000 31-18 11-03-2003   $4,000     31-19 and 31‑20 05-05-2003   $2,000     31‑17 05-05-2003 $4,000       31-16 05-05-2003     $2,000   31-15 25-06-2003 $3,000       31-14 28-08-2003 $12,000       31-11 and 31‑12 15-10-2003 $24,400       31-1 and 31‑2 15-10-2003 $18,000       31-3 15-10-2003   $12,000     31-5 15-10-2003     $6,000   31-4             TOTAL $168,400 $65,822.38 $8,000 $5,000       RAYMOND LEPORE     (r)                On June 28, 2004, Raymond Lepore declared bankruptcy, and this time, in his bankruptcy proceedings, he stated that he operated 9117‑0118 Québec Inc. during the period from May 27, 2002, to March 1, 2004.     ...
TCC

Chan & Robert v. The Queen, 2004 TCC 588

Signed at Ottawa, Canada, this 10th day of September 2004.         "J.E. ...
Technical Interpretation - External

1 February 1993 External T.I. 9220440 - Revenu gagné ou revenu protégé ou — Safe Income

X Ltée           JVM = 2 200           PBR =    600      Bien A:     JVM = 1 500      PBR =    100      B:      JVM =        0      PBR =    500      C:      JVM =    700           Capital-actions = 600      PBR =    700      Revenu gagné ou réalisé = 700      A Ltée X Ltée a constitué en corporation A Ltée et a souscrit à 600 $ d'actions de celle-ci. ... Exemple un           X Ltée                JVM = 2 100                PBR =    600      B Ltée: JVM = 1 500                   PBR =    100      C Ltée: JVM =   600                   PBR =   500           Capital-actions = 600           Revenu gagné ou réalisé = Néant           A Ltée                   JVM = 1 500                  JVM = 600                   PBR =    100                   PBR = 500      Biens:   JVM = 1 500      Biens:   JVM = 600                   PBR =    600                   PBR = 600      Revenu gagné ou réalisé = 500      Revenu gagné ou réalisé = 100      Capital-actions = 100      Capital-actions = 500      B Ltée      C Ltée X Ltée a constitué en corporation A Ltée et a souscrit à 600 $ d'actions de celle-ci. ... Exemple deux      X Ltée      JVM = 1 500      PBR =    600      B Ltée: JVM = 1 500                   PBR =    100      C Ltée: JVM =        0                   PBR =     500      Capital-actions = 600      Revenu gagné ou réalisé = Néant      A Ltée      JVM = 1 500      JVM =    0      PBR =    100      PBR = 500      Biens: JVM = 1 500      Biens: Néant                 PBR =    600      Revenu gagné ou réalisé = 500      Revenu gagné ou réalisé = (500)     Capital-actions = 100      Capital-actions = 500      B Ltée     C Ltée X Ltée a constitué en corporation A Ltée et a souscrit à 600 $ d'actions de celle-ci. ...
FCA

Carlson & Associated Advertising Ltd. v. Canada, docket A-431-97

ROBERTSON, J.A.          MACDONALD, J.A. BETWEEN:      CARLSON & ASSOCIATES ADVERTISING LTD.      ... Robertson"                              J.A.      FEDERAL COURT OF APPEAL      Date: 19980402 Docket: A-431-97 BETWEEN:           CARLSON & ASSOCIATES ADVERTISING LTD.      Applicant             - and-      HER MAJESTY THE QUEEN      Respondent           REASONS FOR JUDGMENT           NAMES OF COUNSEL AND SOLICITORS OF RECORD COURT FILE NO.:                          A-431-97                  STYLE OF CAUSE:                          Carlson & Associates Advertising                                  Ltd. v. ...
TCC

Goar, Allison & Associates Inc. v. The Queen, 2009 DTC 653, 2009 TCC 174 (Informal Procedure)

Citation: 2009 TCC 174 Date: 20090403 Docket: 2007-3173(IT)I   BETWEEN:   GOAR, ALLISON & ASSOCIATES INC.,  Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... the Appellant 2005 tax return was due on or before June 30, 2006.           ... Miller     DATE OF JUDGMENT:                    January 23, 2009     APPEARANCES:   Agent for the  Appellant: David Bazar Counsel for the Respondent: Amit Ummat     COUNSEL OF RECORD:          For the  Appellant:                             Name:                      N/A                             Firm:                     N/A          For the Respondent:                    John H. ...
FCA

A&T Tire & Wheel Ltd. v. Canada (National Revenue), 2013 FCA 7

SHARLOW J.A.                         WEBB J.A.   BETWEEN: A&T TIRE & WHEEL LTD. ... SHARLOW J.A.                         WEBB J.A.   BETWEEN:   A&T TIRE & WHEEL LTD. ...   [3]                The appeal will be dismissed with costs.     “K. ...
FCTD

Robert Verrier & Fils Ltée v. Canada, docket T-1824-89

Robert Verrier & Fils Ltée v. Canada, docket T-1824-89                                                                 Date: 19990817                                                              Docket: T-1824-89 BETWEEN:                       IN THE MATTER of the Income Tax Act                           ROBERT VERRIER ET FILS LTÉE                                                                      Plaintiff                                    - and-                              HER MAJESTY THE QUEEN                                                                      Defendant                          ASSESSMENT OF COSTS- REASONS MICHELLE LAMY, ASSESSMENT OFFICER: [1]    This action was dismissed with costs to the defendant on July 2, 1998, pursuant to Rule 440 of the Federal Court Rules. [2]    The defendant filed her bill of costs on June 10, 1999 and requested an assessment without appearance of the parties. ... (signed)                                                                                                                                                                                                                MICHELLE LAMY                                                                    ASSESSMENT OFFICER MONTRÉAL, QUEBEC August 17, 1999 Certified true translation M. Iveson                    FEDERAL COURT OF CANADA                                 TRIAL DIVISION Date: 19990817 Docket: T-1824-89 Between: IN THE MATTER of the Income Tax Act                  ROBERT VERRIER ET FILS LTÉE                                                                                    Plaintiff                                           - and-                       HER MAJESTY THE QUEEN                                                                                Defendant               ASSESSMENT OF COSTS- REASONS                    FEDERAL COURT OF CANADA                                 TRIAL DIVISION Date: 19990817 Docket: T-1824-89 Between: IN THE MATTER of the Income Tax Act                  ROBERT VERRIER ET FILS LTÉE                                                                                    Plaintiff                                           - and-                       HER MAJESTY THE QUEEN                                                                                Defendant         CERTIFICATE OF ASSESSMENT OF COSTS                                                        FEDERAL COURT OF CANADA                                                                     TRIAL DIVISION                                   NAMES OF COUNSEL AND SOLICITORS OF RECORD COURT FILE NO.:    T-1824-89 STYLE OF CAUSE:                                       IN THE MATTER of the Income Tax Act                                                      ROBERT VERRIER ET FILS LTÉE                                                                                                                                                            Plaintiff                                                                               - and-                                                           HER MAJESTY THE QUEEN                                                                                                                                                        Defendant ASSESSMENT OF COSTS WITHOUT PERSONAL APPEARANCE PLACE OF ASSESSMENT: Montréal, Quebec REASONS OF M. ...
Technical Interpretation - Internal summary

26 February 2025 Internal T.I. 2023-0985151I7 F - Remboursement de frais juridiques par un actionnaire à sa société / Reimbursement of legal fees by a shareholder -- summary under Incurring of Expense

A) likely could not deduct his reimbursement payment, CRA stated: Mr. ... This court decision then eliminated any possibility of dividend income …. In short it becomes difficult to demonstrate the existence of a sufficient link between the expense and Mr. ...
TCC

Country Wide Plumbing & Heating Ltd v. The Queen, 2009 TCC 446

Signed at Ottawa, Canada, this 9th day of September 2009.     “C.H. McArthur” McArthur J.       ...   [4]               Rules 168(a) and (b), read as follows:   168.     ... McArthur     DATE OF ORDER:                           September 9, 2009       Agent the Appellants: Don Lavallee Counsel for the Respondent: Michael Ezri     COUNSEL OF RECORD:          For the Appellants:                             Name:                      N/A                               Firm:                     N/A          For the Respondent:                    John H. ...

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