Search - 消费者权益保护法di

Dr Barr reported having suffered losses from 1959 to 1965, claiming a loss of $3,178 for 1965 of which $885.43 was dis- allowed on the ground that it represented a number of items of expenditure for personal or living expenses for the upkeep and maintenance of his private residence rather than for earning income from the orchard operations. ...

REED, JANE DOE #6, BRENDEN SANGSTER, TIMOTHY JOSEPH SEIBERT, ANN-MARIE LEE TRAYNOR, CARL BARRY WOOD, EDDIE EDMOND ANDRUKAITIS, RUBY DAVIS, JENNIFER SCHROEDER, JOSEPH SHEA EMPLOYED BY THE (DEPARTMENT OF NATIONAL DEFENCE) and STEFANIE ALLARD, JAKE DANIEL BOUGHNER, BRENT CARTER, BRIAN COBB, LAURA CONSTANTINESCU, SONIA DINU, ALDONA FEDOR, JANE DOE #7, MALORIE KELLY, MATTHEW STEPHEN MACDONALD, MITCHELL MACINTYRE, HERTHA MCLENDON, MARCEL MIHAILESCU, MICHAEL MUNRO, SEBASTIAN NOWAK, DIANA RODRIGUES, NATALIE HOLDEN, ADAM DAWSON WINCHESTER, (CANADA BORDER SERVICES AGENCY) and CHRISTINE CLOUTHIER, DEBBIE GRAY, JENNIFER PENNER, DALE WAGNER, JOSEPH AYOUB, (AGRICULTURE AND AGRI-FOOD CANADA) and JANE DOE #8, (ATLANTIC CANADA OPPORTUNITIES AGENCY) and MELANIE DUFOUR, (BANK OF CANADA) and JENNIFER AUCIELLO, SHARON ANN JOSEPH, ERIC MUNRO, (CANADA MORTGAGE AND HOUSING CORPORATION) and JANE DOE #9, (CANADA PENSION PLAN) and NATALIE BOULARD, BEATA BOZEK, JOHN DOE #14, NERIN ANDREA CARR, SARA JESSICA CASTRO, DEBBIE (DUBRAVKA) CUNKO, JOSÉE CYR, JANE DOE #10, CAROL GABOURY, TANIA GOMES, JULITA GROCHOCKA, MONIQUE HARRIS, WILLIAM HOOKER, KIRSTIN HOUGHTON, LEILA KOSTYK, DIANE C LABBÉ, MICHELLE LAMARRE, NICOLAS LEBLOND, SUANA-LEE LECLAIR, PAULETTE MORISSETTE, JENNIFER NEAVE, PIERRE-ALEXANDRE RACINE, BENJAMIN RUSSELL, ROBERT SNOWDEN, AABID THAWER, HEIDI WIENER, SVJETLANA ZELENBABA, NADIA ZINCK, AARON JAMES THOMAS SHORROCK, DEIRDRE MCINTOSH, (CANADA REVENUE AGENCY) and TAMARA STAMMIS, (CANADA SCHOOL OF THE PUBLIC SERVICE) and JASMIN BOURDON, (CANADA SPACE AGENCY) and SHARON CUNNINGHAM, ALLEN LYNDEN, RORY MATHESON, (CANADIAN COAST GUARD) and TATJANA COKLIN, JOHN DOE #15, RAQUEL DELMAS, JANE DOE #11, CHELSEA HAYDEN, HELENE JOANNIS, ZAKLINA MAZUR, JANE DOE #12, JESSICA SIMPSON, KATARINA SMOLKOVA, (CANADIAN FOOD INSPECTION AGENCY) and ALEXANDRE CHARLAND, (CANADIAN FORESTRY SERVICE) and CATHERINE PROVOST, KRISTINA MARTIN, (CANADIAN HERITAGE) and JANE DOE #13, (CANADIAN INSTITUTES OF HEALTH RESEARCH) and BETH BLACKMORE, ROXANNE LORRAIN, (CANADIAN NUCLEAR SAFETY COMMISSION) and RÉMI RICHER, (CANADIAN RADIO-TELEVISION AND TELECOMMUNICATIONS COMMISSION) and OCTAVIA LA PRAIRIE, (CANADIAN SECURITY INTELLIGENCE SERVICE) and ROBERT BESTARD, (CITY OF OTTAWA GARAGE FED REGULATED) and KIMBERLY ANN BECKERT, (CORE PUBLIC SERVICE) and SARAH ANDREYCHUK, FRANCOIS BELLEHUMEUR, PAMELA BLAIKIE, NATASHA CAIRNS, ANGELA CIGLENECKI, VERONIKA COLNAR, RANDY DOUCET, KARA ERICKSON, JESSE FORCIER, VALÉRIE FORTIN, ROXANE GUEUTAL, MELVA ISHERWOOD, MILO JOHNSON, VALERIA LUEDEE, LAURIE LYNDEN, ANNETTE MARTIN, CRAIG MCKAY, ISABELLE METHOT, SAMANTHA OSYPCHUK, JANE DOE #14, WILNIVE PHANORD, ALEXANDRE RICHER LEVASSEUR, KATHLEEN SAWYER, TREVOR SCHEFFEL, (CORRECTIONAL SERVICE OF CANADA) and JORDAN ST-PIERRE, (COURTS ADMINISTRATION SERVICE) and BRIGITTE SURGUE, JANE DOE #15, (DEPARTMENT OF CANADIAN HERITAGE) and GHISLAIN CARDINAL, HEATHER HALLIDAY, PAUL MARTEN, CELINE RIVIER, NGOZI UKWU, JEANNINE BASTARACHE, JANE DOE #16, HAMID NAGHDIAN-VISHTEH, (DEPARTMENT OF FISHERIES AND OCEAN) and ISHMAEL GAY-LABBE, JANE DOE #17, LEANNE JAMES, (DEPARTMENT OF JUSTICE) and DANIELLE BARABE-BUSSIERES, (ELECTIONS CANADA) and TANYA DAECHERT, JANE DOE #18, FRANCOIS ARSENEAU, CHANTA AUTHIER, NATHALIE BENOIT, AERIE BIAFORE, ROCK BRIAND, AMAUD BRIEN THIFFAULT, SHARON CHIU, MICHEL DAIGLE, BRIGITTE DANIELS, LOUISE GAUDREAULT, KARRIE GEVAERT, MARK GEVAERT, PETER IVERSEN, DERRIK LAMB, JANE DOE #19, ANNA MARINIC, DIVINE MASABARAKIZA, JAMES MENDHAM, MICHELLE MARINA MICKO, JEAN RICHARD, STEPHANIE SENECAL, JANE DOE #20, RYAN SEWELL, KARI SMYTHE, OLIMPIA SOMESAN, LLOYD SWANSON, TYRONE WHITE, ELISSA WONG, JENNY ZAMBELAS, LI YANG ZHU, PATRICE LEVER, (EMPLOYMENT AND SOCIAL DEVELOPMENT CANADA) and JANE DOE #21, BRIAN PHILIP CRENNA, JANE DOE #22, BRADLEY DAVID HIGNELL, ANDREW KALTECK, DANA KELLETT, JOSÉE LOSIER, KRISTIN MENSCH, ELSA MOUANA, JANE DOE #23, JANE DOE #24, VALENTINA ZAGORENKO, (ENVIRONMENT AND CLIMATE CHANGE CANADA) and PIERRE TRUDEL, (EXPORT DEVELOPMENT CANADA) and STEPHEN ALAN COLLEY, (FEDERAL ECONOMIC DEVELOPMENT AGENCY FOR SOUTHERN ONTARIO) and VLADIMIR RASKOVIC, (GARDA SECURITY SCREEING INC) and MÉLANIE BORGIA, JONATHAN KYLE SMITH, DONNA STAINFLELD, ANNILA THARAKAN, RENEE MICHIKO UMEZUKI, (GLOBAL AFFAIRS CANADA) and DENNIS JOHNSON, (GLOBAL CONTAINER TERMINALS CANADA) and ALEXANDRE GUILBEAULT, TARA (MARIA) MCDONOUGH, FRANCE VANIER, (GOVERNMENT OF CANADA) and ALEX BRAUN, MARC LESCELLEUR-PAQUETTE, (HOUSE OF COMMONS) and AIMEE LEGAULT, (HUMAN RESOURCE BRANCH) and DORIN ANDREI BOBOC, JANE DOE #25, SOPHIE GUIMARD, ELISA HO, KATHY LEAL, CAROLINE LEGENDRE, DIANA VIDA, (IMMIGRATION, REFUGEES AND CITIZENSHIP CANADA) and NATHALIE JOANNE GAUTHIER, (INDIGENOUS AND NORTHERN AFFAIRS CANADA) and CHRISTINE BIZIER, AMBER DAWN KLETZEL, VERONA LIPKA, KERRY SPEARS, (INDIGENOUS SERVICES CANADA) and SUN-HO PAUL JE, (INNOVATION, SCIENCE AND ECONOMIC DEVELOPMENT CANADA) and GILES ROY, (NATIONAL FILM BOARD OF CANADA) and RAY SILVER, MICHELLE DEDYULIN, LETITIA EAKINS, JULIE-ANNE KLEINSCHMIT, MARC-ANDRE OCTEAU, HUGUES SCHOLAERT, (NATIONAL RESEARCH COUNCIL CANADA) and FELIX BEAUCHAMP, (NATIONAL SECURITY AND INTELLIGENCE REVIEW AGENCY) and JULIA MAY BROWN, CALEB LAM, STEPHANE LEBLANC, SERRYNA WHITESIDE, (NATURAL RESOURCES CANADA) and NICOLE HAWLEY, STEEVE L’ITALIEN, MARC LECOCQ, TONY MALLET, SANDRA MCKENZIE, (NAV CANADA) and MUHAMMAD ALI, (OFFICE OF THE AUDITOR GENERAL OF CANADA) and RYAN ROGERS, (ONTARIO NORTHLAND TRANSPORTATION COMMISSION) and THERESA STENE, MICHAEL DESSUREAULT, JOHN DOE #16, (PARK CANADA) and CHARLES-ALEXANDRE BEAUCHEMIN, BRETT OLIVER, (PARLIMENTARY PROTECTION SERVICE) and CAROLE DUFORD, (POLAR KNOWLEDGE CANADA) and JOANNE GABRIELLE DE MONTIGNY, IVANA ERIC, JANE DOE #26, SALYNA LEGARE, JANE DOE #27, ANGIE RICHARDSON, JANE DOE #28, (PUBLIC HEALTH AGENCY OF CANADA) and FAY ANNE BARBER, (PUBLIC SAFETY CANADA) and DENIS LANIEL, (PUBLIC SECTOR PENSION INVESTMENT BOARD) and KATHLEEN ELIZABETH BARRETTE, SARAH BEDARD, MARIO CONSTANTINEAU, KAREN FLEURY, BRENDA JAIN, MEGAN MARTIN, JANE DOE #29, ISABELLE PAQUETTE, RICHARD PARENT, ROGER ROBERT RICHARD, NICOLE INCENNES, CHRISTINE VESSIA, JANE DOE #30, PAMELA MCINTYRE, (PUBLIC SERVICES AND PROCUREMENT CANADA) and ISABELLE DENIS, (REGISTRAR OF THE SUPREME COURT OF CANADA) and JANE BARTMANOVICH, (ROYAL CANADIAN MINT) and NICOLE BRISSON, (SERVICE CANADA) and DENIS AUDET, MATHIEU ESSIAMBRE, ALAIN HART, ANDREA HOUGHTON, NATALIA KWIATEK, DANY LEVESQUE, DAVID MCCARTHY, PASCAL MICHAUD, MERVI PENNANEN, TONYA SHORTILL, STEPHANIE TKACHUK, MARSHALL WRIGHT, (SHARED SERVICES CANADA) and EVE MARIE BLOUIN-HUDON, MARC-ANTOINE BOUCHER, CHRISTOPHER HUSZAR, (STATISTICS CANADA) and STEVE YOUNG, (TELESTAT CANADA) and NATHAN ALIGIZAKIS, STEPHEN DANIEL, ALAIN DOUCHANT, KRYSTAL MCCOLGAN, DEBBIE MENARD, CLARENCE RUTTLE, DOROTHY BARRON, ROBERT MCLACHLAN, (TRANSPORT CANADA) and SCOTT ERROLL HENDERSON, DENIS THERIAULT, (TREASURY BOARD OF CANADA) and JOSIANE BROUILLARD, ALEXANDRA MCGRATH, NATHALIE STE-CROIX, JANE DOE #31, (VETERANS AFFAIRS CANADA) and OLUBUSAYO (BUSAYO) AYENI, JOHN DOE #17, CYNTHIA BAUMAN, JANE DOE #32, LAURA CRYSTAL BROWN, KE(JERRY) CAI, NICOLINO CAMPANELLI, DONALD KEITH CAMPBELL, COLLEEN CARDER, KATHY CARRIERE, MELISSA CARSON, DAVID CLARK, BRADLEY CLERMONT, LAURIE COELHO, ESTEE COSTA, ANTONIO DA SILVA, BRENDA DARVILL, PATRICK DAVIDSON, EUGENEDAVIS, LEAH DAWSON, MARC FONTAINE, JACQUELINE GENAILLE, ELDON GOOSSEN, JOYCE GREENAWAY, LORI HAND, DARREN HAY, KRISTA IMIOLA,CATHERINE KANUKA, DONNA KELLY, BENJAMIN LEHTO, ANTHONY LEON, AKEMI MATSUMIYA, JANE DOE #33, JANE DOE #34, JANE DOE #35, ANNE MARIE MCQUAID-SNIDER, LINO MULA, PAMELA OPERSKO, GABRIEL PAQUET CHRISTINE PAQUETTE, CAROLIN JACQUELINE PARIS, JODIE PRICE, KEVIN PRICE, GIUSEPPE QUADRINI, SAARAH QUAMINA, SHAWN ROSSITER, ANTHONY RUSH, ANTHONY SHATZKO, CHARLES SILVA, RYAN SIMKO, NORMAN SIROIS, BRANDON SMITH, CATHARINE SPIAK, SANDRA STROUD, ANITA TALARIAN, DARYL TOONK, RYAN TOWERS, LEANNE VERBEEM, ERAN VOOYS, ROBERT WAGNER, JASON WEATHERALL, MELANIE BURCH, STEVEN COLE, TONI DOWNIE, AMBER RICARD, JODI STAMMIS, (CANADA POST) and NICOLAS BELL, JOHN DOE #18, JOHN DOE #19, JANE DOE #36, JOHN DOE #20, PAOLA DI MADDALENA, NATHAN DODDS, JOHN DOE #21, JANE DOE #37, NUNZIO GIOLTI, MARIO GIRARD, JANE DOE #38, JANE DOE #39, YOU-HUI KIM, JANE DOE #40, SEBASTIAN KORAK, ADA LAI, MIRIUM LO, MELANIE MAILLOUX, CAROLYN MUIR, PATRIZIA PABA, RADU RAUTESCU, ALDO REANO, JACQUELINE ELISABETH ROBINSON, JOHN DOE #22, FREDERICK ROY, JOHN DOE #23, TAEKO SHIMAMURA, JASON SISK, BEATA SOSIN, JOEL SZOSTAK, MARIO TCHEON, REBECCA SUE THIESSEN, JANE DOE #41, MAUREEN YEARWOOD, (AIR CANADA) and JOHN DOE #24, JOSÉE DEMEULE, JACQUELINE GAMBLE, DOMENIC GIANCOLA, SADNA KASSAN, MARCUS STEINER, CHRISTINA TRUDEAU, (AIR CANADA JAZZ) and JOHN DOE #25, EMILIE DESPRES, (AIR INUIT) and REJEAN NANTEL, (BANK OF MONTREAL) and LANCE VICTOR SCHIIKA, (BC COAST PILOTS LTD) and ELIZABETH GODLER, (BC FERRIES) and JOHN DOE #26, JANE DOE #42, TAMARA DAVIDSON, JANE DOE #43, KARTER CUTHBERT FELDHOFF DE LA NUEZ, JEFFREY MICHAEL JOSEPH GOUDREAU, BRAD HOMEWOOD, CHAD HOMEWOOD, CHARLES MICHAEL JEFFERSON, JOHN DOE #27, JANICE LARAINE KRISTMANSON, JANE DOE #44, DARREN LOUIS LAGIMODIERE, JOHN DOE #28, JOHN DOE #29, MIRKO MARAS, JOHN DOE #30, JOHN DOE #31, JOHN DOE #32, JOHN DOE #33, JOHN DOE #34, JANE DOE #45, JOHN DOE #35, KENDAL STACE-SMITH, JOHN DOE #36, STEVE HEATLEY, (BRITISH COLUMBIA MARITIME EMPLOYERS ASSOCIATION) and PAUL VEERMAN, (BROOKFIELD GLOBAL INTEGRATED SOLUTIONS) and MARK BARRON, TREVOR BAZILEWICH, JOHN DOE #37, BRIAN DEKKER, JOHN GAETZ, ERNEST GEORGESON, KYLE KORTKO, RICHARD LETAIN, JOHN DOE #38, DALE ROBERT ROSS, (CANADIAN NATIONAL RAILWAY) and TIM CASHMORE, ROB GEBERT, MICHEAL ROGER MAILHIOT, (CANADIAN PACIFIC RAILWAY) and KARIN LUTZ, (DP WORLD) and CRYSTAL SMEENK, (FARM CREDIT CANADA) and SYLVIE M.F. ...

February 16, 2005 meeting [54] Again, the di spute centres on whether the 2000 and 2001 PIRs were filed by Mr. ...

The company was then in the process of dis- posing of its British Columbia holdings as rapidly as possible, consistently with disposing of them at a profit, and in concentrating its resources for an expansion of its eastern operations. ...

It was for the Minister to dis- place this view as being manifestly wrong. ...

Di Giovani in their affidavits are not conclusive on that issue (AR at 122, 937). [102] In any event, even if the Applicant could be “deemed” to be registered, this implicit registration was not sufficient for the CRA and I accept the CRA’s evidence that it could not process nor assess the Applicant’s GST/HST returns for the first three reporting periods because the Applicant was not initially registered for reporting periods prior to December 1, 2014 (see Richard Affidavit at paras 16–19, AR at 1268–1270). [103] I also accept the evidence that the Applicant and the CRA worked together to “backdate” the Applicant’s registration to August 1, 2012 in April 2017 and thereafter, culminating on July 20, 2017 (see Richard Affidavit at paras 17–22, AR at 1270). ...

Leave to appeal to the Supreme Court of Canada dis missed, file number 26661, Judgment, January 21, 1999 [reported (1999), 236 N.R. 187 (note) (S.C.C.)]. 42 ^Ibid., at p. 217. 43 43 Supra, note 3. 44 44 Supra, note 29. 45 (1966), [1967] S.C.R. 133 (S.C.C.) 46 This position is reiterated in the dissenting judgment of Gonthier J. who noted at para graph 41: There must be an objectively measurable and socially useful benefit conferred; and it must be a benefit available to a sufficiently large section of the population to be considered a public benefit. 47 Such reasoning is concurred in by the dissenting judgment of Gonthier J. who notes at paragraph 53 “that purposes may be defined in the abstract as being either charitable or not, but the same cannot be said about activities”. As such “we must begin by examining the organization’s purposes, and only then consider whether its activities are sufficiently related to those purposes”. 48 Gonthier J., in dissent, made fundamentally the same point, at paragraph 60. 49 ^Once again Gonthier J. suggests general agreement on this point at paragraph 60, where he noted that “the key consideration is the nexus between the activity in question and the chari table purpose to be served”. 50 ^^This definition of “education” was specifically concurred in by Gonthier J. at paragraph 77. 51 [1970] T.R. 31 (England P.C.), at p. 33. 52 While the majority judgment does not address the rationale for this requirement, the dis sent does. ...

No exception is made for any class or kind of expense and no dis- tinction is drawn between items of expense that are within the control of the taxpayer and those that are not. ... These authorities lead me to the opinion that where the appellant has not shown that the Minister has not applied proper legal principles in arriving at his discretionary determination under section 6(2) and the Minister has not given any reasons for it, the Court should assume that he acted properly; that the presumption of proper exercise of his statutory power should be applied in his favor until rebutted by clear proof to the contrary; that the onus of showing that the Minister did not apply proper legal principles is on the appellant taxpayer and that if he does not discharge it his appeal must be dis- missed. ...

It is apparent that the imposition of such taxes does not single out for taxation or for dis- criminatory rates or burdens all corporations or any single corporation. ...