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FCTD

Chanel S. de R.L. v. Genève accessoires inc., 2008 FC 87

Di Iorio, [1980] F.C.J. No. 1001 (QL), (1980), 53 C.P.R. (2e) 145; Henkel Kommanditgesellschaft Auf Aktien v. ...
FCTD

Joseph Reed v. Her Majesty the Queen, [1989] 2 CTC 192, 89 DTC 5230

Such grounds do not reside in the plaintiff’s exhaustively expressed disaffection with the Society's ‘‘dis- fellowshipping” procedures, even when invoked against a J.W. who seeks to debate the Society’s use of its donated funds. ...
FCTD

Alex Parallel Computers Research Inc. v. R., [1999] 2 CTC 180, [1999] DTC 5283

Le Ministre peut renoncer a Act or a regulation requires a person exiger qu’une personne produise un to file a prescribed form, receipt or formulaire prescrit, un reçu ou autre other document, or to provide pre document ou fournisse des renseigne scribed information, the Minister may ments prescrits, aux termes d’une dis waive the requirement, but the person position de la présente loi ou de son shall provide the document or infor règlement d’application. ...
FCTD

Bonnie Ellen Danielson v. Minister of National Revenue, [1986] 2 CTC 341

It is the submission of counsel for the applicant that the exculpatory issue of due diligence must be determined in an action against the delinquent di- rector and that such liability cannot be determined by assessment. ...
FCTD

First Pioneer Petroleums Ltd. v. MNR, 74 DTC 6109, [1974] CTC 108 (FCTD)

Examples are dis- position of Holdings’ shares on December 29, 1960* [4] and the sale of the Hogarth residence in May 1963 to the trustees of Holdings Retirement Plan with a resultant non-taxable gain of $30,000. ...
FCTD

Imray v. The Queen, 98 DTC 6580, 1998 CanLII 8609 (FC), [1998] 4 CTC 221 (FCTD)

Let’s act like professionals, not dishonest sneaks or delinquent adolescents, and dis play our trustworthiness publicly by being where we should be when we should be during these two important days. ...
FCTD

Dara M. Wilder and Organic Research Inc. And Vardex Consultants Inc. v. Her Majesty the Queen in Right of Canada, the Minister of the Department of National Revenue, Henry Rogers, John W. Robertson, Bob Roy, Rodney Jamieson, William Lucas, Philip George Sea- Gle, Larry B. Moi, M.K. Ma, Reginald H. Norberg, Donald J. Sasnett, [1987] 1 CTC 273, 87 DTC 5183

The plaintiffs also specifically allege that Article XXVII (exchange of information) of the Convention between Canada and the U.S.A. approved and given the force of law by the Canada-United States Tax Convention Act, 1984, S.C. 1984, Chap. 20, does not authorize the dis- closure or exchange of information which is alleged to have occurred in this matter. ...
FCTD

Ministre Du Revenu National v. Intermodal Container Transport Ltée, [1999] 4 CTC 303, 99 DTC 5619

The existence of this hypothec is incomprehensible and is not justified in practice or in law unless contract D.I is considered to make Crane the full owner of the property as of December 19, 1995. ...
FCTD

R. v. Scheller, [1975] C.T.C. 601, 75 D.T.C. 5406

The defendant and his mother, Emilie Scheller, complied with that direction but the defendant's brother did not. 11 The inevitable result of this invasion and counter-invasion was chaos and turmoil to the inhabitants of the disputed territory and utter dis ruption of their normal lives. ...
FCTD

1056 Enterprises Ltd. v. The Queen, 89 DTC 5287, [1989] 2 CTC 1 (FCTD)

Objectively on the evidence, he did not evince such ownership because the matter between him and John was simply and starkly unresolved at the moment shares in Cantex were to be issued—one is tempted to coin the word dis-resolved. ...

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