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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. ...