Search - 深圳居住证 办理条件 最新政策

It reads: Schedule VI – Zero-Rated Supplies Annexe VI- Fournitures détaxées 2. ... III.              The Decision Below [8]                The trial judge affirmed that there were four questions to be answered. ... V.                 Analysis A.                 Preliminary Observations [16]            As a matter of statutory interpretation, this appeal concerns a question of law on which the standard of review is correctness. [17]            The judge observed that the language of the section has been “twisted out of shape” by the amendments. ...

WOODS J.A.   Date: 20170922 Docket: A-156-16 Citation: 2017 FCA 195 CORAM: PELLETIER J.A. ... The section is not conjunctive, and presumptively, these two terms differ in their meaning and content. [12]            The distinction between gross negligence – determined by an objective assessment of the comportment of the taxpayer – and wilful blindness – determined by reference to the taxpayer’s subjective state of mind – has a long history. ... Drouin Deputy Attorney General of Canada For The Respondent   ...

WOODS J.A.     BETWEEN: STEVE GRIER Appellant And HER MAJESTY THE QUEEN Respondent Heard at Toronto, Ontario, on June 15, 2017. ... WOODS J.A.     BETWEEN: STEVE GRIER Appellant And HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT GAUTHIER J.A. [1]                Mr. ... DATED: JUNE 20, 2017 APPEARANCES: Steve Grier   For The Appellant ON HIS OWN BEHALF   Katie Beahen H. ...

That’s correct. [7]                If follows that the appeal will be dismissed with costs. ... Dawson” J.A.   FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-290-14   STYLE OF CAUSE: NICHOLAS MILLS v. ... Pentney Deputy Attorney General of Canada For The Respondent   ...

WOODS J.A.     BETWEEN: 1218395 ONTARIO INC. Appellant and HER MAJESTY THE QUEEN Respondent Heard at Toronto, Ontario, on June 13, 2017. ... WOODS J.A.     BETWEEN: 1218395 ONTARIO INC. Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario, on June 13, 2017). ... Pentney Deputy Attorney General of Canada For The Respondent   ...

II.                  Statutory provisions [6]                The provisions in issue in this appeal are unique to insurance corporations. ... VI.               Analysis – Subsection 138(11.3) of the Act [18]            At the hearing of this appeal SCDA raised a new argument that was not raised before the Tax Court and that was not in its memorandum of fact and law. ... VIII.          Conclusion [34]            As a result I would dismiss the appeal with costs. ...

HER MAJESTY THE QUEEN     PLACE OF HEARING: Calgary, Alberta   DATE OF HEARING: June 11, 2018   REASONS FOR JUDGMENT BY: LASKIN J.A.   ... WEBB J.A.   DATED: JUNE 10, 2019   APPEARANCES: Gerald Grenon Kaitlin Gray   For The Appellant   Gergely Hegedus For The Respondent SOLICITORS OF RECORD: Osler, Hoskin & Harcourt LLP Calgary, Alberta   For The Appellant   Nathalie G. Drouin Deputy Attorney General of Canada For The Respondent     ...

CONCURRING REASONS BY: MONAGHAN J.A.   Date: 20220414 Docket: A-452-19 Citation: 2022 FCA 66 CORAM: WEBB J.A. ... HER MAJESTY THE QUEEN   PLACE OF HEARING: Ottawa, Ontario DATE OF HEARING: October 13, 2021 REASONS FOR JUDGMENT BY: WEBB J.A.   ... François Daigle Deputy Attorney General of Canada For The Respondent   ...

MONAGHAN J.A.     Date: 20241121 Docket: A-321-21 Citation: 2024 FCA 192 CORAM: WOODS J.A. ... HIS MAJESTY THE KING     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: October 30, 2023   REASONS FOR JUDGMENT BY: WOODS J.A.   ... MONAGHAN J.A.   DATED: NOVEMBER 21, 2024   APPEARANCES: Al Meghji Gerald Grenon Amanda Heale   For The Appellant Carla Lamash Alexander Millman   For The Respondent SOLICITORS OF RECORD: Osler, Hoskin & Harcourt LLP Toronto, Ontario   For The Appellant Shalene Curtis-Micallef Deputy Attorney General of Canada For The Respondent   ...

GOYETTE J.A.     BETWEEN: BARBARA PUDNEY Appellant and HIS MAJESTY THE KING Respondent Heard at Ottawa, Ontario, on February 23, 2023. ... HIS MAJESTY THE KING   PLACE OF HEARING: Ottawa, Ontario   DATE OF HEARING: February 23, 2023   REASONS FOR JUDGMENT BY: MONAGHAN J.A.   ... DATED: February 28, 2023   APPEARANCES: Barbara Pudney   For The Appellant ON HER OWN BEHALF   Linsey Rains For The Respondent SOLICITORS OF RECORD: Shalene Curtis-Micallef Deputy Attorney General of Canada For The Respondent HIS MAJESTY THE KING     ...