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FCA
Xia v. Canada, 2020 FCA 35
LOCKE J.A. BETWEEN: CHENG XIA Appellant and HER MAJESTY THE QUEEN Respondent Heard at Vancouver, British Columbia, on February 3, 2020. ... HER MAJESTY THE QUEEN PLACE OF HEARING: VANCOUVER, BRITISH COLUMBIA DATE OF HEARING: February 3, 2020 REASONS FOR JUDGMENT OF THE COURT BY: RENNIE J.A. ... Drouin Deputy Attorney General of Canada Ottawa, Ontario For The Respondent ...
FCA
Lanno v. Canada (Customs and Revenue Agency), 2006 FCA 220
REASONS FOR ORDER BY: SHARLOW J.A. Date: 20060614 Docket: A-478-04 Citation: 2006 FCA 220 Present: SHARLOW J.A. ... FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-478-04 STYLE OF CAUSE: DENIS LANNO v. ...
FCA
El Ad Ontario Trust v. The King, 2023 FCA 231
HECKMAN J.A. BETWEEN: EL AD ONTARIO TRUST Appellant and HIS MAJESTY THE KING Respondent Heard at Toronto, Ontario, on November 27, 2023. ... HECKMAN J.A. BETWEEN: EL AD ONTARIO TRUST Appellant and HIS MAJESTY THE KING Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario, on November 27, 2023). ... Siobhan Monaghan" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-166-22 STYLE OF CAUSE: EL AD ONTARIO TRUST v. ...
FCA
Leon v. MNR, 76 DTC 6303, [1976] CTC 541 (FCA)
Paragraph 4 of the Reply to Notice of Appeal in the Norman Leon matter is: “With respect to paragraph 3 and 4 of the Notice of Appeal, the Respondent says that he, as an employee of Nor-Mar Projects Limited devoted time to the management, supervision, overseeing and superintending of the operations of certain stores of Ablan Leon Distributors and Nor-Mar Projects Limited was paid for those services the sum of 1968 — $ 8,000 1969 — $39,000” Of course the Nor-Mar Projects Limited agreement did not provide for supply of services for “the management, supervision, overseeing and superintending of the operations of certain stores”. ...
FCA
Canada v. Preston, 2023 FCA 178
LASKIN J.A. Date: 20230818 Dockets: A-327-21 A-328-21 A-329-21 Citation: 2023 FCA 178 CORAM: WOODS J.A. ... JOHN PRESTON, MONIKA PRESTON AND THE PRESTON FAMILY TRUST II PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: January 18, 2023 REASONS FOR JUDGMENT BY: MONAGHAN J.A. ... DATED: August 18, 2023 APPEARANCES: Elizabeth Chasson Isida Ranxi For The Appellant Yves St-Cyr Jacob Yau Caroline Harrell For The Respondents SOLICITORS OF RECORD: Shalene Curtis-Micallef Deputy Attorney General of Canada For The Appellant HIS MAJESTY THE KING Dentons Canada LLP Toronto, Ontario For The Respondents JOHN PRESTON, MONIKA PRESTON AND THE PRESTON FAMILY TRUST II ...
FCA
Gratl v. Canada, 2019 FCA 3
Gratl’s accountant filed notices of objection and that the reassessments were subsequently confirmed. [3] Ms. ... FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD Docket: A-185-17 STYLE OF CAUSE: BRIGITTE GRATL v. ... Drouin Deputy Attorney General of Canada For The Respondent ...
FCA
Bonde v. Canada, 2022 FCA 165
RIVOALEN J.A. BETWEEN: PETER BONDE Appellant and HIS MAJESTY THE KING Respondent Dealt with in writing without appearance of parties. ... HIS MAJESTY THE KING DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES: REASONS FOR JUDGMENT BY: RENNIE J.A. ... François Daigle Deputy Attorney General of Canada For The Respondent ...
FCA
Brooks v. Canada, 2019 FCA 293
GAUTHIER J.A. Date: 20191127 Docket: A-115-19 Citation: 2019 FCA 293 CORAM: PELLETIER J.A. ... FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD Docket: A-115-19 STYLE OF CAUSE: DAVID BROOKS v. ... Drouin Deputy Attorney General of Canada For The Respondent ...
FCA
Kubiangana v. Canada, 2023 FCA 30
GOYETTE J.A. BETWEEN: FLAUBERT TSHIDIMU KUBIANGANA Appellant and HIS MAJESTY THE KING Respondent Heard at Toronto, Ontario, on February 8, 2023. ... REASONS FOR JUDGMENT OF THE COURT BY: BOIVIN J.A. Date: 20230208 Docket: A-338-21 Citation: 2023 FCA 30 CORAM: BOIVIN J.A. ... François Daigle Deputy Attorney General of Canada For the respondent ...
FCA
Groupe Commerce, Cie D’assurances v. R., [1999] 4 CTC 54, 99 DTC 5491
(emphasis added) * The parties agreed in the instant case that the amount under clause 123(1)(tz)(iv)(B) would be lower than the amount under clause 123(!) ... Reasons for judgment, appeal book, p. 22. 123(1) L’impôt payable par une corporation en vertu de la présente partie sur son revenu imposable ou sur son revenu imposable gagné au Canada, selon le cas (appelé dans le présent article le « montant imposable ») pour l’année est, sauf disposition contraire, le total [...] a) de l’excédent éventuel du total: [... ... (B) du montant déterminé à la division 129(3)a)(i)(B) en ce qui concerne la corporation pour l’année, par le rapport entre le nombre de jours de l’année postérieurs à juin 1987 et antérieurs à 1988 et le nombre total de jours de l’année, [...] sur, dans le cas d’une corporation qui est tout au long de l’année une corporation privée dont le contrôle est canadien, le produit de 7% du moins élevé des montants déterminés aux divisions (iv)(A) et B * en ce qui concerne la corporation pour l’année par le rapport entre le nombre de jours de l’année postérieurs a 1987 et antérieurs à juillet 1988 et le nombre total de jours de l’année; [...] ...