Search - 赤峰 二中 初中学区划分 2002

Respondent       Heard at Toronto, Ontario, on November 16, 2010. Judgment delivered at Ottawa, Ontario, on December 15, 2010.   ... Sheppard, 2002 SCC 26, [2002] 1 S.C.R. 869 at para. 28).   [93]       I would dismiss the appeal with costs.   “Marc Noël” J.A.   “I agree         J.D. Denis Pelletier J.A.”   “I agree         Robert M. ...

    [9]                In March 2002, the AU-03 position at the CRA that Ms Mao had occupied before taking her leaves of absence was converted to an MG-05 Team Leader position. ... Evans” J.A.   “I agree             Marc Noël J.A.”   “I agree             M. ... DATED:                                                                                  September 25, 2009   APPEARANCES:   Steven Welchner FOR THE APPELLANTS   Agnieszka Zagorska FOR THE RESPONDENTS     SOLICITORS OF RECORD:   Welchner Law Office Ottawa, Ontario   FOR THE APPELLANTS   John H. ...

BETWEEN:                                                             NOVOPHARM LIMITED                                                                                                                                                        Appellant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                             Heard at Toronto, Ontario, on January 15, 2003.                                     ... BETWEEN:                                                             NOVOPHARM LIMITED                                                                                                                                                        Appellant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                                         REASONS FOR JUDGMENT ROTHSTEIN J.A. [1]                 There are four issues in this appeal from a decision of the Tax Court (2002 D.T.C. 1307): 1.         ... Canada, [2002] 2 F.C. 288 (C.A.) at paragraph 33. A deeming provision may favour the Minister in one case, or the taxpayer in another. ...

Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235. Accordingly, questions of law are to be assessed on a standard of correctness while questions of fact and mixed fact and law are to be assessed on the standard of reasonableness. ... I would therefore dismiss the appeal with costs.         "J.D. Denis Pelletier" J.A.   “I agree.      Gilles Létourneau J.A.”   “I agree.      David Stratas J.A.”     ...

LEBLANC J.A.     BETWEEN:     THE GLADWIN REALTY CORPORATION     Appellant     and     HER MAJESTY THE QUEEN     Respondent   Heard at Ottawa, Ontario, on June 8, 2020. ... LEBLANC J.A.     BETWEEN:     THE GLADWIN REALTY CORPORATION     Appellant     and     HER MAJESTY THE QUEEN     Respondent   REASONS FOR JUDGMENT NOËL C.J. [1]   This is an appeal brought by The Gladwin Realty Corporation Inc. ... Nikolaisen,  2002 SCC 33,  [2002] 2 S.C.R. 235 [Housen], para. 37). The abuse analysis requires in turn that the object, spirit and purpose of the provisions enabling the tax benefit be determined (Copthorne, para. 70), an exercise that gives rise to an extricable question of law to be assessed on a standard of correctness (Canada Trustco, para. 44; Housen, paras. 8, 37). ...

MACTAVISH J.A.     BETWEEN: ATTORNEY GENERAL OF CANADA Appellant and IRIS TECHNOLOGIES INC. ... Nikolaisen, 2002 SCC 33: Hospira Healthcare Corp v. Kennedy Institute of Rheumatology, 2016 FCA 215 at paras. 64-65, leave to appeal refused, [2017] 1 S.C.R. xi. ...

Nikolaisen, 2002 SCC 33; and Hospira Healthcare Corporation v. Kennedy Institute of Rheumatology, 2016 FCA 215. [6] For the reasons that follow, I would dismiss the appeal. ... THE MINISTER OF NATIONAL REVENUE     PLACE OF HEARING: Halifax, Nova Scotia   DATE OF HEARING: March 23, 2022   REASONS FOR JUDGMENT BY: MONAGHAN J.A.   ... LASKIN J.A.   DATED: August 31, 2022   APPEARANCES: Brian Casey QC For The Appellant   Devon E. ...

I.   Facts [3]   All goods imported to Canada are subject to the provisions of the Customs Act, R.S.C. 1985, c. 1 (2nd Supp.), the Customs Tariff, S.C. 1997, c. 36, the Excise Act, 2001, S.C. 2002, c. 22, the Excise Tax Act, R.S.C. 1985, c. ... HONEY FASHIONS LTD     PLACE OF HEARING: Montréal, Quebec   DATE OF HEARING: November 6, 2019   REASONS FOR JUDGMENT BY: DE MONTIGNY J.A.   ... Drouin Deputy Attorney General of Canada   For The Appellant   Fasken Martineau DuMoulin LLP Montréal, Quebec   For The Respondent     ...

Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235 at para. 37 [Housen]). However, the abuse analysis proceeds in two stages. ... Canada, 2002 FCA 291, [2003] 2 F.C.R. 25 [Water’s Edge] at paragraphs 37 to 41). [51]   Subsection 100(1) was enacted at the time when the capital gains system was introduced in 1972. ... Drouin Deputy Attorney General of Canada   For The APPELLANT   Osler, Hoskin & Harcourt LLP Toronto, Ontario For The Respondent     ...

LASKIN J.A.   BETWEEN:     626468 NEW BRUNSWICK INC.     Appellant     and     HER MAJESTY THE QUEEN     Respondent   Heard at Halifax, Nova Scotia, on October 30, 2019. ... LASKIN J.A.   BETWEEN:     626468 NEW BRUNSWICK INC.     Appellant     and     HER MAJESTY THE QUEEN     Respondent   REASONS FOR JUDGMENT WEBB J.A. [1]   The issue in this appeal is whether subsection 55(2) of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) ... Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235). IV.   Analysis [17]   As noted above, at the Tax Court hearing, the focus was only on the narrow question of whether safe income should be reduced by the amount of taxes payable but not yet paid. ...