Search - 深圳居住证 办理条件 最新政策

HER MAJESTY THE QUEEN     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: January 27, 2015   REASONS FOR JUDGMENT BY: WEBB J.A.   ... Woodyard For The Appellant   Christopher M. Bartlett For The Respondent   SOLICITORS OF RECORD: Davis LLP Toronto, Ontario   For The Appellant   William F. Pentney Deputy Attorney General of Canada Ottawa, Ontario   For The Respondent     ...

DE MONTIGNY J.A.     Docket: A-64-17 BETWEEN: ADVENTURER OWNER LTD. DOCKENDALE HOUSE, WEST BAY STREET, P.O. ... HER MAJESTY THE QUEEN IN RIGHT OF CANADA, AND THE ADMINISTRATOR OF THE SHIP-SOURCE, OIL POLLUTION FUND     PLACE OF HEARING: Ottawa, Ontario   DATE OF HEARING: January 30, 2018   REASONS FOR JUDGMENT BY: GAUTHIER J.A.   ... DE MONTIGNY J.A.   DATED: FEBRuary 7, 2018   APPEARANCES: Nicholas J. ...

I.                    Issues [14]            The issues in this appeal are the following: 1.                    ... HER MAJESTY THE QUEEN     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: February 15, 2017   REASONS FOR JUDGMENT BY: PELLETIER J.A.   ... WOODS J.A.   DATED: MARCH 31, 2017   APPEARANCES: Edwin G. Kroft Jeffrey Trossman   For The Appellant CBS CANADA HOLDINGS CO.   ...

MONAGHAN J.A.   Date: 20220207 Docket: A-101-19 Citation: 2022 FCA 22 CORAM: WEBB J.A. ... In reassessing the appellant, the Minister allowed the following amounts as business expenses and reassessed the appellant based on the following amounts of net income/profit: Year Amount Received Expenses Allowed Net Income/Profit 2009 $246,920 $68,646   =B2-C2 $178,274 2010 $247,264 $50,773   =B3-C3 $196,491 2011 $371,962 $121,570   =B4-C4 $250,392 Total:       =SUM(ABOVE) $625,157 [5] Although the difference between the unreported revenue ($247,264) and the expenses allowed ($50,773) for 2010 is $196,491, the Tax Court Judge referred to $196,490 as the unreported net income for 2010. ... François Daigle Deputy Attorney General of Canada For The Respondent   ...

ADBOSS, LTD.,, LIBERTY STREET MANAGEMENT LTD., AND BLUECOVE MANAGEMENT LTD.     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: September 27, 2023   REASONS FOR JUDGMENT BY: GOYETTE J.A.   ... LEBLANC J.A.   DATED: September 29, 2023   APPEARANCES: Tony C. Cheung Michael Ezri   For The Appellant   Mark Tonkovich Alexe Corbeil-Courchesne   For The Respondents   SOLICITORS OF RECORD: Shalene Curtis-Micallef Deputy Attorney General of Canada   For The Appellant   Blake, Cassels & Graydon LLP Toronto, Ontario For The Respondents     ...

ABBES BELLIL     PLACE OF HEARING: MONTREAL, QUEBEC   DATE OF HEARING: MAY 16, 2017   REASONS FOR JUDGMENT BY: DE MONTIGNY J.A.   ... DATED: MAY 17, 2017   APPEARANCES: Carole Vary   FOR THE APPLICANT   Jean-Guy Ouellet   FOR THE RESPONDENT   SOLICITORS OF RECORD: William F. Pentney Deputy Attorney General of Canada Ottawa, Ontario   FOR THE APPLICANT   OUELLET, NADON ET ASSOCIÉES Montreal, Quebec   FOR THE RESPONDENT     ...

(iii) any expense incurred by him (other than an expense incurred in drilling or completing an oil or gas well or in building a temporary access road to, or preparing a site in respect of, any such well) for the purpose of determining the existence, location, extent or quality of a mineral resource in Canada including any expense incurred in the course of (A) prospecting, (B) carrying out geological, geophysical or geochemical surveys, (C) drilling by rotary, diamond, percussion or other methods, or (D) trenching, digging test pits and preliminary sampling, but not including (E) any Canadian development expense, or (F) any expense that may reasonably be considered to be related to a mine that has come into production in reasonable commercial quantities or to be related to a potential or actual extension thereof, (iii.1) any expense incurred by him after November 16, 1978 for the purpose of bringing a new mine in a mineral resource in Canada into production in reasonable commercial quantities and incurred before the coming into production of the new mine, including (A) clearing, removing overburden and stripping, and (B) sinking a mine shaft, constructing an adit or other underground entry,... but, for greater certainty, shall not include (vi) any consideration given by the taxpayer for any share or any interest therein or right thereto, except as provided by subparagraph (v), or (vii) any expense described in subparagraph (v) incurred by any other taxpayer to the extent that the expense was, (A) by virtue of that subparagraph, a Canadian exploration expense of that other taxpayer, (B) by virtue of subparagraph 66.2(5)(a)(v), a Canadian development expense of that other taxpayer, or (C) by virtue of subparagraph 66.4(5)(a)(iii), a Canadian oil and gas property expense of that other taxpayer, but any assistance that a taxpayer has received or is entitled to receive after May 25, 1976 in respect of or related to his Canadian exploration expense shall not reduce the amount of any of the expenses described in any of subparagraphs (I) to (v); [my emphasis] 66.1(6)a) "frais d'exploration au Canada " d'un contribuable s'entend des dépenses suivantes engagées après le 6 mai 1974: [...] (iii) une dépense engagée par le contribuable (à l'exception d'une dépense engagée pour le forage ou l ' achèvement d ' un puits de pétrole ou de gaz, la construction d ' une route d ' accès temporaire au puits ou la préparation d ' un emplacement pour le puits) en vue de déterminer l ' existence, la localisation, l ' étendue ou la qualité d ' une ressource minérale au Canada, y compris (A) les frais de prospection, (B) les frais d ' études géologiques, géophysiques ou géochimiques, (C) les frais de forage au moyen d ' un appareil rotatif ou à diamant, par battage ou d ' autres méthodes, ou (D) les frais de creusage de tranchées, de creusage de trous d ' exploration et d ' échantillonnage préliminaire, à l ' exclusion (E) des frais d ' aménagement au Canada, ou (F) d ' une dépense qu ' il est raisonnable de considérer comme rattachée soit à une mine qui a commencé à produire des quantités commerciales raisonnables, soit à un prolongement potentiel ou réel de cette mine, (iii.1) une dépense engagée par le contribuable après le 16 novembre 1978 en vue d ' amener une nouvelle mine de ressources minérales au Canada au stade de la production en quantités commerciales raisonnables, mais avant que cette nouvelle mine ne commence cette production, y compris (A) les frais de déblaiement, d ' enlèvement des terrains de couverture et de dépouillement, (B) les frais de creusage d ' un puits de mine, la construction d ' une galerie à flanc de couteau ou d ' une autre entrée souterraine, [...] il est entendu toutefois que sont exclues (vi) une contrepartie donnée par le contribuable pour une action ou un droit y afférent, sauf dans le cas prévu au sous-alinéa (v), (vii) une dépense visée au sous-alinea (v) et engagée par un autre contribuable dans la mesure où cette dépense consistait, selon le cas, en (A) frais d ' exploration au Canada engagés par cet autre contribuable, en vertu de ce sous-alinéa, (B) frais d ' aménagement au Canada engagés par cet autre contribuable, en vertu du sous-alinéa 66.2(5) a)(v), (C) frais à l ' égard de biens canadiens relatifs au pétrole et au gaz engagés par cet autre contribuable, en vertu du sous-alinéa 66.4(5) a)(iii); cependant, aucun montant à titre d ' aide qu ' un contribuable a reçu ou est en droit de recevoir après le 25 mai 1976 concernant ses frais d ' exploration au Canada ou s ' y rapportant ne peut réduire une dépense visée à l ' un des sous-alinéas (I) à (v); [mon souligné] [4] We are not satisfied that Judge Archambault erred either in his approach or in his conclusions. ... Magee, while correctly acknowledging that the context and purpose of a statutory provision must always be considered, comment that " [i]t would introduce intolerable uncertainty into the Income Tax Act if clear language in a detailed provision of the Act were to be qualified by unexpressed exceptions derived from a court ' s view of the object and purpose of the provision ": Principles of Canadian Income Tax Law 2nd ed., 1997 at pp. 475-76. ...

LASKIN J.A.     BETWEEN: TAHER CHIBANI Appellant and HER MAJESTY THE QUEEN Respondent Heard at Toronto, Ontario, on October 5, 2021. ... HER MAJESTY THE QUEEN     PLACE OF HEARING: TORONTO, ONTARIO   DATE OF HEARING: October 5, 2021   REASONS FOR JUDGMENT OF THE COURT BY: STRATAS J.A. ... François Daigle Deputy Attorney General of Canada Ottawa, Ontario   For The Respondent     ...

HER MAJESTY THE QUEEN     PLACE OF HEARING: by online video conference   DATE OF HEARING: January 27, 2021   REASONS FOR JUDGMENT BY: WOODS J.A.   ... MACTAVISH J.A.   DATED: MARCH 4, 2021   APPEARANCES: Robert A. Neilson   For The Appellant   Mary Softley   For The Respondent   SOLICITORS OF RECORD: Felesky Flynn LLP Edmonton, Alberta   For The Appellant   Nathalie G. Drouin Deputy Attorney General of Canada For The Respondent     ...

HER MAJESTY THE QUEEN   MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES REASONS FOR JUDGMENT BY: WEBB J.A.   ... GLEASON J.A.   DATED: November 4, 2015   WRITTEN REPRESENTATIONS BY: Sandra Pauline Heroux For The Appellant   Ainslie Schroeder   For The Respondent   SOLICITORS OF RECORD: William F. Pentney Deputy Attorney General of Canada For The Respondent HER MAJESTY THE QUEEN     ...