Search - 江苏苏美达轻纺国际贸易有限公司 关税政策 最新动态

Canada (Customes & Revenue Agency), 2005 FCA 153 Date: 20050502 Docket: A-478-04 Citation: 2005 FCA 153 CORAM:        ROTHSTEIN J.A. ... "I agree.      Marshall Rothstein J.A." "I agree.      ... " FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                                                       A-478-04 APPEAL FROM THE ORDER OF MADAM JUSTICE SNIDER DATED JUNE 28, 2004 IN DOCHET T-2282-03 STYLE OF CAUSE:                                      DENIS LANNO and CANADA CUSTOMS AND REVENUE AGENCY PLACE OF HEARING:                                Toronto, Ontario                                             DATE OF HEARING:                                   April 27, 2005 REASONS FOR JUDGMENT BY:             SHARLOW J.A. ...

HER MAJESTY THE QUEEN     PLACE OF HEARING: Heard by online video conference hosted by the Registry DATE OF HEARING: March 24, 2021   REASONS FOR JUDGMENT BY: STRATAS J.A.   ... RIVOALEN J.A.   DATED: March 31, 2021   APPEARANCES: Melanie Petrunia   For The Appellant   Stan McDonald   For The Respondent   SOLICITORS OF RECORD: Nijhawan McMillan Petrunia Halifax, Nova Scotia   For The Appellant   Nathalie G. Drouin Deputy Attorney General of Canada   For The Respondent   ...

Facts                                                                                                                             6 (1)        The state of affairs in October of 1988                                                           7- 10 (2)        Payments made by York between October of 1988 and October of 1989         11- 13 (3)        The sale of York to Senergy                                                                        14- 19 (4)        Payments made by Addison in 1989                                                             20- 21 (5)        Communications with tax officials in 1990, 1991 and 1992                                    22 (6)        The reassessment of York in 1992                                                               23- 24 (7)        Events in 1989 and 1999                                                                             25- 28 (8)        The section 160 assessments                                                                      29- 35 C.         ... 49- 51 (i)         The elements of section 160                                                            52- 54 (ii)         The history of section 160                                                              55- 56 (iii)       Section 160 and dividends                                                               57- 60 (iv)       The application of section 160 to other corporate payments                61- 62 (v)        Section 160 as a collection tool                                                        63- 64 D.         ... Sharlow"                                       J.A. "I agree. ...

AL SAUNDERS CONTRACTING & CONSULTING INC.     APPEAL DEALT WITH IN WRITING WITHOUT appearance of the parties   REASONS FOR JUDGMENT BY: DAWSON J.A.   ... LOCKE J.A.   DATED: MAY 15, 2020   WRITTEN REPRESENTATIONS BY: Valerie Meier Allan Mason   For The Appellant   SOLICITORS OF RECORD: Nathalie G. Drouin Deputy Attorney General of Canada   For The Appellant   Felesky Flynn LLP Calgary, Alberta   For The Respondent     ...

D & J Driveway Inc. v. Canada (Minister of National Revenue), 2003 FCA 453 Date: 20031127 Docket: A-512-02 Citation: 2003 FCA 453 CORAM:       DÉCARY J.A. ... Tr., LL.L.                                                   FEDERAL COURT OF APPEAL                                                       SOLICITORS OF RECORD FILE:                                                                              A-512-02 STYLE OF CAUSE:                                                      D & J DRIVEWAY v. ... REASONS FOR JUDGMENT OF THE COURT:     LÉTOURNEAU J.A. DATE OF REASONS:                                                  NOVEMBER 27, 2003 APPEARANCES: Lyne Thériault and Marie-Hélène Montminy                      FOR THE APPLICANT Martin Gentile and Alain Gareau                                       FOR THE RESPONDENT SOLICITORS OF RECORD: Pouliot, L'Écuyer                                                              FOR THE APPLICANT Sainte-Foy, Quebec Department of Justice- Canada                                        FOR THE RESPONDENT Montréal, Quebec ...

James Richardson & Sons Limited v. Minister of National Revenue, [1982] CTC 248, 82 DTC 6211 Le Dain, J:—The section 28 application must be dismissed for lack of jurisdiction on the ground that a requirement for information or documents issued under subsection 231(3) of the Income Tax Act, SC 1970-71-72, c 63. is not a decision required by law to be made on a judicial or quasi-judicial basis within the meaning of section 28 of the Federal Court Act, RSC 1970, c 10 (2nd Supp). Cf MNR v Coopers & Lybrand, [1979] 1 SCR; [1978] CTC 829; 78 DTC 6528. ...

Trans World Oil & Gas Ltd. v. R., [1998] 3 CTC 37 Pratte J.A.: We do not need to hear you, Mr. ...

Deputy Minister of National Revenue (Customs & Excise), [1998] 3 CTC 227 Décary J.A.: Subsection 68(1) of the Customs Act as it read prior to December 1995, required that an appeal of a decision of the Canadian International Trade Tribunal be made with leave of a judge of the Trial Division of the Federal Court within ninety days after the date the decision was made. ... C.A.); Deputy Minister of National Revenue (Customs & Excise) v. Philips Electronics Ltd. (1993), 151 N.R. 178 (Fed. C.A.); Deputy Minister of National Revenue (Customs & Excise) v. Wilbur- Ellis Co. of Canada (1995), 129 D.L.R. (4th) 579 (Fed. ...

Hudson Bay Mining & Smelting Co. v. R., 99 DTC 5269, [1999] 3 CTC 76 (FCA) Strayer J.A.: This is an appeal from a judgment of the Tax Court of Canada. ... Thomas Summerson & Sons Ltd. [1] and R. v. Immobilière Canada Ltd. [2] are distinguishable in that they each involved the purchase of a debt instrument by someone other than the debtor under that instrument. ...

Coopers & Lybrand Limited, Agent for Mercantile Bank of Canada and Receiver and Manager of Venus Electric Limited, [1980] CTC 406, 80 DTC 6323 Urie, J:—The respondent seeks to have this Court reconsider its judgment herein on two grounds: (a) that the sum referred to on pages 15 and 16 of the reasons for judgment in respect of the amount which the respondent had available to it to pay on account of wages was $190,270 rather than $196,207.01 as shown therein; (it has been conceded by the appellant that the latter figure is incorrect and the proper figure for inclusion in the reasons is $190,270 and the reasons for judgment will be so amended), and (b) that the pronouncement as it relates to costs does not agree with the reasons. ... While the applicant, Coopers & Lybrand Limited, quite properly brought to the Court’s attention the error in the figures shown on pages 15 and 16 of the reasons, correction of such error could have been accomplished quite simply by applying to the Court to effect the necessary correction without combining that application with the application for reconsideration of the Court’s disposition of costs. ...