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FCA
Canadian Imperial Bank of Commerce v. Canada, 2023 FCA 91
GOYETTE J.A. Date: 20230504 Docket: A-305-21 Citation: 2023 FCA 91 CORAM: WEBB J.A. ... Nikolaisen, 2002 SCC 33). VI. Analysis [19] The Supreme Court of Canada, in Canada Trustco Mortgage Co. v. ... HIS MAJESTY THE KING PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: December 13, 2022 REASONS FOR JUDGMENT BY: WEBB J.A. ...
FCA
Hociung v. Canada (Public Safety and Emergency Preparedness), 2019 FCA 214
Nikolaisen, 2002 SCC 33, apply (Hryniak v. Mauldin, 2014 SCC 7 at paras. 81 and 84). ... T-1450-15 DOCKET: A-102-18 STYLE OF CAUSE: RADU HOCIUNG v. MINISTER OF PUBLIC SAFETY AND EMERGENCY PREPAREDNESS PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: May 23, 2019 REASONS FOR JUDGMENT BY: GAUTHIER J.A. ... Drouin Deputy Attorney General of Canada For The Respondent ...
FCA
Canada v. Bombardier Inc., 2012 DTC 5088 [at at 7005], 2012 FCA 46
Respondent Heard at Montréal, Quebec, on January 16, 2012. ... Nikolaisen, [2002] 2 S.C.R. 235: the questions of law, including those that may be separated from a question of mixed fact and law, are reviewable on a standard of correctness, while the others, that is, the questions of fact or of mixed fact and law, are subject to the standard of palpable and overriding error. ... Termes définis par règlement 181. (2) Pour l’application de la présente partie, les termes « actif canadien », « actif total », « établissement stable », « passif de réserve canadienne », « passif total de réserve », « primes canadiennes », « surplus attribué » et « total des primes » s’entendent au sens du règlement. ...
FCA
ExxonMobil Canada Ltd. v. Canada, 2010 FCA 1
These ITCs related to moving allowances paid from 1998 throughout 2002 (Appeal Book, Vol. ... Pour l’application de la présente partie, […] a) la personne verse une indemnité, […] : (i) […] pour des fournitures […], de biens ou de services que le salarié, […] a acquis […] relativement à des activités qu’elle exerce, […] [My emphasis] [46] The distinction is significant. ... “Marc Noël” J.A. “I agree. Pierre Blais C.J.” “I agree. ...
FCA
St. Michael Trust Corp. v. Canada, 2010 DTC 5189 [at at 7361], 2010 FCA 309, aff'd sub nom Fundy Settlement v. Canada, 2012 DTC 5063 [at 6881], 2012 SCC 14
Michael Trust Corp. were sold in 2002 and again in 2008, but those transactions are not relevant to any of the issues raised in this appeal ... I would award the Crown one set of costs. “K. Sharlow” J.A. “I agree M. ... Barbour FOR THE APPELLANT Elizabeth Chasson Erin Strashin Margaret Nott FOR THE RESPONDENT SOLICITORS OF RECORD: Thorsteinssons LLP, Tax Lawyers Toronto, Ontario FOR THE APPELLANT Myles J. ...
FCA
Canada v. Dow Chemical Canada ULC, 2022 FCA 70, leave granted 23 February 2023
LOCKE J.A. Date: 20220426 Docket: A-318-20 Citation: 2022 FCA 70 CORAM: WEBB J.A. ... Nikolaisen, 2002 SCC 33). IV. Analysis [23] The transfer pricing rules are set out in section 247 of the ITA. ... François Daigle Deputy Attorney General of Canada FOR THE APPELLANT EY Law LLP Toronto, Ontario FOR THE RESPONDENT ...
FCA
Hutton v. Sayat, 2022 FCA 30
Sayat, 2022 FCA 30 Date: 20220216 Docket: A-18-21 Citation: 2022 FCA 30 Present: GARNET MORGAN, Assessment Officer BETWEEN: KRISTEN ERNEST HUTTON Appellant and RIA SAYAT, LYNN DUHAMIE also known as STEPHANIE DUHAIME the former Canadian Charge d'affaires for the Republic of Iraq, THE ATTORNEY GENERAL OF CANADA (on behalf of THE DEPARTMENT OF NATIONAL DEFENCE, CANADIAN SECURITY INTELLIGENCE SERVICE and CANADIAN SECURITY ESTABLISHMENT), HER MAJESTY THE QUEEN Respondents Assessment of costs without appearance of the parties. ... REASONS FOR ASSESSMENT BY: GARNET MORGAN, Assessment Officer Date: 20220216 Docket: A-18-21 Citation: 2022 FCA 30 Present: GARNET MORGAN, Assessment Officer BETWEEN: KRISTEN ERNEST HUTTON Appellant and RIA SAYAT, LYNN DUHAMIE also known as STEPHANIE DUHAIME the former Canadian Charge d'affaires for the Republic of Iraq, THE ATTORNEY GENERAL OF CANADA (on behalf of THE DEPARTMENT OF NATIONAL DEFENCE, CANADIAN SECURITY INTELLIGENCE SERVICE and CANADIAN SECURITY ESTABLISHMENT), HER MAJESTY THE QUEEN Respondents REASONS FOR ASSESSMENT GARNET MORGAN, Assessment Officer I. ... Canada, 2002 FCA 397, at paragraph 4, the Assessment Officer stated the following regarding the issue of an affiant’s knowledge and the filing of affidavits for an assessment of costs: 4. ...
FCA
Lister v. The Queen, 94 DTC 6531, [1994] 2 CTC 365 (FCA)
Ct. 1997 (1987) at page 2002: Legislatures have especially broad latitude in creating classifications and distinctions in tax statutes. ... Turpin, [1989] 1 S.C.R. 1296, 48 C.C.C. (3d) 8, 69 C.R. (3d) 97; Rudolf Wolff & Co. v. ... It is, of course, obvious that legislatures may — and to govern effectively — must treat individuals and groups in different ways. ...