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TCC
International Minerals & Chemical (Canada) Global Limited v. M.N.R., docket 2000-2851-EI
The Minister of National Revenue PLACE OF HEARING: Regina, Saskatchewan DATE OF HEARING: April 24, 2001 REASONS FOR JUDGMENT BY: The Honourable Judge D.W. ... Rosenberg Counsel for the Respondent: Lyle Bouvier Cary Clark, Student-at-Law COUNSEL OF RECORD: For the Appellant: Name: Todd M. ... Beaubier Appearances Counsel for the Appellants: Douglas Hodson Todd M. ...
TCC
Advocate Printing & Publishing Co. Ltd. v. M.N.R., docket 2000-3223(EI)
In the nature of things it is not to be expected that this operation can be performed with scientific accuracy. ... COURT FILE NO.: 2000-3223(EI) and 2000-3224(CPP) STYLE OF CAUSE: Advocate Printing & Publishing Co. ... Mogan DATE OF JUDGMENT: October 3, 2001 APPEARANCES: Counsel for the Appellant: Eric Atkinson Counsel for the Respondent: Cecil Woon COUNSEL OF RECORD: For the Appellant: Name: Eric Atkinson Firm: MacIntosh, MacDonnell & MacDonald For the Respondent: Morris Rosenberg Deputy Attorney General of Canada Ottawa, Canada 2000-3223(EI) 2000-3224(CPP) BETWEEN: ADVOCATE PRINTING & PUBLISHINIG CO. ...
TCC
Mac & Mac Hydrodemolition v. The Queen, 2017 TCC 256 (Informal Procedure)
Mac & Mac Hydrodemolition v. The Queen, 2017 TCC 256 (Informal Procedure) Docket: 2017-1942(IT)I BETWEEN: MAC & MAC HYDRODEMOLITION SERVICES INC., Appellant, and HER MAJESTY THE QUEEN, Respondent. ... Graham DATE OF JUDGMENT: December 22, 2017 APPEARANCES: Agent for the Appellant: Anthony Asseiro Counsel for the Respondent: Shannon Fenrich COUNSEL OF RECORD: For the Appellant: Name: Firm: For the Respondent: Nathalie G. Drouin Deputy Attorney General of Canada Ottawa, Canada [1] 1998 CarswellNat 696 (TCC). [2] 2015 TCC 137 at para. 22. ...
TCC
R. Rousseau & Fils Ltée v. Minister of National Revenue, [1992] 1 CTC 2426
Rousseau & Fils Ltée v. Minister of National Revenue, [1992] 1 CTC 2426 Tremblay, T.C.C J.:— 1. ... & Fils Ltée Brochu Inc. Total volume 1981 24,000 M.T. 8,000 M.T. 32,000 M.T. 1982 24,000 M.T. 51,000 M.T. 75,000 M.T. 1983 24,000 M.T. 24,000 M.T. 48,000 M.T. 1984 25,000 M.T. — 25,000 M.T. ... Combined Appraisers & Consultants Ltd. v. M.N.R., [1983] C.T.C. 2606, 83 D.T.C. 543; 2. ...
TCC
Lamarnic & J Ltd. v. The Queen, 2022 TCC 35
Lamarnic & J Ltd. v. The Queen, 2022 TCC 35 Dockets: 2020-1939(GST)APP BETWEEN: LAMARNIC & J LTD., Appellant, and HER MAJESTY THE QUEEN, Respondent. ... E-15, as amended (the “ ETA ”), in respect of the reporting period of October 1, 2011 to December 31, 2011 is dismissed, without costs. ... E-15 (the “ ETA ”). That sought objection concerns the Minister’s assessment of an HST return for the reporting period October 2, 2011 to December 11, 2011 (“Q4 2011 Period”). ...
TCC
Toronto Refiners & Smelters Ltd. v. The Queen, 2001 DTC 876 (TCC), aff'd 2003 DTC 5002, 2002 FCA 476
GENERAL: [1] All statutory references herein are to the Income Tax Act (" Act ") unless otherwise stated. ... COURT FILE NO.: 1999-1979(IT)G STYLE OF CAUSE: Toronto Refiners & Smelters Limited v. The Queen PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: August 15, 2001 REASONS FOR JUDGMENT BY: The Honourable Judge R.D. ...
TCC
Otte & Associates Contractors Inc. v. The Queen, 2016 TCC 162 (Informal Procedure)
Otte (To be determined) (To be determined) (18,315.68) Less consideration paid by Mr. & Mrs. Otte in respect of the OAC Items (437,331.66) Benefit amount for the purposes of subsection 173(1) of the ETA To be determined V. ... Clayards Firm: Kanuka Thuringer LLP For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Canada [1] Excise Tax Act, R.S.C. 1985, c. ...
TCC
Comeau's Sea Foods Limited / Ce 1999-1794(cpp) v. M.N.R., docket 1999-1793-EI
The integration or organization test [7] Counsel adds the following: 116. ... The fishers do not negotiate this price. · The Appellant determined that there would be double crews without any input from the fishers. · The Appellant determines which bank each vessel will go to. · The captain may determine where to fish within a bank. ... The Minister of National Revenue PLACE OF HEARING: Halifax, Nova Scotia DATE OF HEARING: January 22, 2001 REASONS FOR JUDGMENT BY: The Honourable Judge T. ...
TCC
L & M Wood Products (1985) Ltd. v. The Queen, docket 92-1285-IT-G
& M. WOOD PRODUCTS (1985) LTD., Appellant, and HER MAJESTY THE QUEEN, Respondent. ... & M. Wood Products (1985) Ltd. Forest Management License Agreement, transcript of John Kennedy Davies and related undertakings, and financial statements for L & M Wood Products (1985) Ltd. Preparation of quantitative schedules from the 5 hours undertakings, including Schedule of Reforestation Costs, Schedule of Road Construction, Schedule of Volumes Harvested, Schedule of Areas Harvested, and Schedule of Dues Analysis and reconciliation of data provided regarding 12 hours the Renewal Fund in the accountant's working papers, Statement of Activity, financial statements, ledger cards and bank records for 1987 to 1990 Preparation of Evidence 36 hours Review of Evidence and background documents in 8 hours preparation for Trial ________ Time spent by Kathryn Holgate 109 hours @$130 $14,170 Partner Consultation, Review of Evidence 9.5 hours @$200 $ 1,900 $16,070 [12] In the case of Chrystal Ann Quintal et al. v. ...
TCC
Versatile Machine & Tool Manufacturing Co. Ltd. v. Minister of National Revenue, [1986] 2 CTC 2387, 86 DTC 1785
The Queen, [1984] C.T.C. 284; 84 D.T.C. 6276 — April 10, 1984 — (F.C.A.) — Taxpayer Successful; Stubart Investments Limited v. ... The Queen, [1985] 2 C.T.C. 79; 85 D.T.C. 5310 — June 2, 1985 — (F.C.A.) — Taxpayer Successful; BXL Bulk Explosives Limited v. M.N.R., [1985] 2 C.T.C. 2256; 85 D.T.C. 579 — August 29, 1985 — (T.C.C.) — Taxpayer Successful. ...