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TCC

Laprairie v. The King, 2024 TCC 149 (Informal Procedure)

The parties shall have until February 21, 2025 to reach an agreement as to costs, failing which the appellant shall file written submissions by March 21, 2025 and the respondent shall file a written response by April 22, 2025. ... “Susan Wong” Wong J.   Citation: 2024TCC149 Date: 20241126 Dockets: 2015-2842(IT)I 2015-5475(IT)I BETWEEN: SCOTT LAPRAIRIE, Appellant, and HIS MAJESTY THE KING, Respondent.   ...
TCC

Teelucksingh v. The Queen, 2011 DTC 1052 [at at 272], 2011 TCC 22

The Queen, 2011 DTC 1052 [at at 272], 2011 TCC 22         Docket: 2005-1930(IT)G BETWEEN: LLOYD M. ... " Campbell J. Miller" C. Miller J.           Citation: 2011TCC22 Date: 20110113 Docket: 2005-1930(IT)G BETWEEN: LLOYD M. ...            The Limited Partnership will be dissolved on the earliest of:   (a)                     a date to be selected by the General Partner, which shall be within 45 days of the completion of the Asset Transfer, unless the Limited Partners fail to confirm the Asset Transfer;   (b)                    December 31, 2025; or   (c)                     an earlier date, if approved by Special Resolution with the concurrence of the General Partner.   ...
TCC

Rabb v. The Queen, 2006 TCC 140 (Informal Procedure)

R., [1999] 1 C.T.C. 2025 (TCC), at paragraph 7, decision by Judge Bonner; Nissim v. ... CITATION:                                        2006TCC140 COURT FILE NO.:                             2005-2801(IT)I STYLE OF CAUSE:                           PAUL J. ... HER MAJESTY THE QUEEN PLACE OF HEARING:                      Ottawa, Ontario DATE OF HEARING:                        March 1, 2006 REASONS FOR JUDGMENT BY:     The Honourable Justice Lucie Lamarre DATE OF JUDGMENT:                     March 9, 2006 APPEARANCES: For the Appellant: The Appellant himself Counsel for the Respondent: Frédéric Morand COUNSEL OF RECORD:        For the Appellant:                    Name:                                                 Firm:        For the Respondent:                     John H. ...
TCC

Bryan v. The King, 2024 TCC 108

The King, 2024 TCC 108 Docket: 2020-1614(GST)G BETWEEN: KIRK BRYAN, Appellant, and HIS MAJESTY THE KING, Respondent.   ... The parties shall have until November 29, 2024 to reach an agreement as to costs, failing which the respondent shall file written submissions by January 10, 2025 and the appellant shall file a written response by February 10, 2025. ... Conclusion [35] The appeal is dismissed, with costs. [36] The parties shall have until November 29, 2024 to reach an agreement as to costs, failing which the respondent shall file written submissions by January 10, 2025 and the appellant shall file a written response by February 10, 2025. ...
TCC

Sapi v. The Queen, 2016 TCC 239

R., 2001 D.T.C. 648; (e)   Gorenko v. R., 2002 D.T.C. 2025; and (f)    Rock v. ... Schedule A Statement of facts: 1.      The above-mentioned Taxpayer acquired several goods (hereinafter referred as the Goods ”) and donated the Goods to a registered Canadian Charity (referred as the Charity ”) qualified to issue charitable donation receipts under the Income Tax Act (Canada) (hereinafter referred as the ITA ”). 2.      ... Bartlett   COUNSEL OF RECORD: For the Applicant: Name:     Firm:   For the Respondent: William F. ...
TCC

Breathe E-Z Homes Ltd. v. M.N.R., 2014 TCC 122

., 2014 TCC 122         Dockets: 2014-17(CPP)APP 2014-18(EI)APP   BETWEEN:   breathe e-z homes ltd., Applicant, and   MINISTER OF NATIONAL REVENUE, Respondent.____________________________________________________________________ Application heard on March 6, 2014, at Toronto, Ontario Before: The Honourable Justice Randall S. ... Bocock” Bocock J.         Citation: 2014 TCC 122 Date: 20140425 Dockets: 2014-17(CPP)APP 2014-18(EI)APP   BETWEEN: breathe e-z homes ltd., Applicant, and   MINISTER OF NATIONAL REVENUE, Respondent.     ... Bocock   DATE OF JUDGMENT:                  April 25 th, 2014   APPEARANCES:   Counsel for the Applicant: Dale Barrett Counsel for the Respondent: Roxanne Wong   COUNSEL OF RECORD:          For the Appellant:                             Name:                     Dale Barrett                               Firm:                     Barrett Tax Law                                                                                                                              For the Respondent:                  William F. ...
TCC

RCI Environnement Inc.(Centres de Transbordement et de Valorisation Nord-Sud Inc.) v. The Queen, 2008 DTC 4982, 2007 TCC 647, aff'd , 2009 DTC 5940, 2008 FCA 419

"Pierre Archambault" Archambault J.             Translation certified true on this 26th day of March 2008.   ... Canada, [1999] 1 C.T.C. 2025 (T.C.C.). [24]   [64]     As Létourneau J. acknowledged at page 6221 of The Queen v. ... Signed at Ottawa, Canada, this 20th day of December 2007.     "Pierre Archambault" Archambault J.         ...
TCC

Garber v. The Queen, 2014 DTC 1045 [at at 2812], 2014 TCC 1

Signed at Ottawa, Ontario, this 7th day of January, 2014.     “E.P. Rossiter” Rossiter A.C.J.           ... Expenses Claimed as of Final Submissions-Type 2 Partnership-S/Y Midnight Kiss LP-Linda Leckie-Morel: [7]   1985       Interest expense on Note #1   $6,500.00 Professional fees   $250.00           Sales commissions and issue costs $274,000   Production costs and professional fees $120,000   Feasibility study $100,000   Marketing and advertising $60,000   Commissary services $90,700   Office expenses $50,000                                                    Subtotal: $694,700   1/24 share   $28,945.83                                                  Total:   $35,695.83       1986       Interest expense on Note #1   $6,500.00 Marketing and advertising $60,000   International promotion $35,000   Feasibility study update (50%) $25,000   Management fee $100,000                                                    Subtotal: $220,000   1/24 share   $9,166.67                                                  Total:   $15,666.67       1987       Interest expense on Note #1   $6,500.00 Marketing and advertising $60,000   International promotion $40,000   Feasibility study update (50%) $25,000   Management fee $100,000   Consulting fees $35,000                                                    Subtotal: $260,000   1/24 share   $10,833.33                                                  Total:   $17,333.33         1988       Interest expense on Note #1   $6,500.00 Marketing and advertising $64,200   International promotion Management fee $40,000 $100,000                                                    Subtotal: $204,200   1/24 share   $8,508.33                                                  Total:   $15,008.33         3. ... R., [1997] 3 C.T.C. 2025, 98 D.T.C. 1963 [Goren]. ...
TCC

Lewis v. M.N.R., docket 96-1638-UI

Reasons for Judgment I-      The appeals II-     The facts in general III-    The Law A-     Unemployment Insurance Act extracts B-     Fishermen's Regulations extracts C-     Fish inspection Act and Regulations extracts D-     Tax Court of Canada Act extracts IV-    The burden of proof V-     The evidence A-     The facts disclosed by the documentary evidence B-     The witnesses of the Department of Fisheries and Oceans (DFO) C-     The witnesses of the Payor D-     The Appellants E-      The Rulings Officer, Gary Robbins. ... soft shell clam?      roughly 10%              bar clams?                              ... She stated that what she was looking for was a paper trail from the Appellant so that he could prove to her that he had fished the quantity of fish he claimed to have delivered. [2025]      The Appeals Officer admitted that she determined that the Appellant fished but she questioned his earnings for eels he had sold to the Payor. ...
TCC

Dirk v. M.N.R, 2024 TCC 95

Dirk, that the appeal officer felt bound by an interpretation of the Minister: A Well, and the agent told me for the director when she called to see if it was a case or not, she said that there is no legal definition of place of business so this must be heard from the courts because need to make a ruling on it. She said, I can’t overturn the CRA because there is no legal definition. So she didn’t have a basis to overturn it. ... A And they were KAZ Minerals Russia employees. [24] JUSTICE:-- you had employees of Russia[n] coming to see you? ...   [63] Sullivan, supra footnote 61 at § 8.09 Implied Exclusion. [64] 62 D.T.C. 1390 [“ Sunbeam Corporation (Canada) Ltd. ”]. [65] 76 D.T.C. 6158 [“ E.S.G. ...

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