Search - 赤峰 二中 初中学区划分 2002

The Class C Shares were redeemable by Ford Credit, at any time, and retractable by their holder, at any time after July 31, 2002. ...   [11]            Ford Credit filed returns for its 2001, 2002 and 2003 taxation years on the basis that the amount of its capital stock (“capital stock”), within the meaning of subparagraph 181.3(3)(a)(ii), did not include any amount in respect of the Class C Shares ...   [12]            In three separate notices of reassessment, each dated December 13, 2004, the Minister reassessed Ford Credit an additional amount of tax under Part I.3 of the ITA, including interest, for each of its 2001, 2002 and 2003 taxation years. ...

Charles Bremner (the “appellant”) from an assessment, dated October 1, 2002, that was issued to him pursuant to subsection 323(4) of the Excise Tax Act, R.S.C. 1985, c. ... As a result, he argued that the assessment, which was issued on October 1, 2002, was invalid, by virtue of subsection 323(5) of the ETA, because it was issued outside the two year period that commenced on the date that he ceased to be a director of the Corporation ...   [7]                In our view, this finding is unassailable and is sufficient to dispose of the appeal, since it establishes that the two year limitation period for the assessment would not expire before April of 2003, a date subsequent to October 1, 2002, the date of the assessment ...

[22]            Jack St. Arnaud entered into a Share Purchase Agreement with Sonnum dated January 25, 2002. ... (emphasis added)   [29]            Schedule 1 (a) to this report is an Estimated En Bloc Fair Market Value of Sonnum as of May 31, 2002 (approximately 42 days after April 19, 2002). ... Since Sonnum was a holding company with no operations, it would seem logical that there would not be any significant change in its liabilities from April 19, 2002 to May 31, 2002. ...

  [16]            On September 26, 2002, ActuBen filed the Plan’s Annual Information Return for the 2001 year which disclosed that $80,000 had been paid to Mr. ...   [22]            On October 30, 2002, all of the property and assets in the Plan were transferred from the Plan to Mr. ...   ·          In our letter of May 14, 2003, we requested “…a detailed calculation of each member’s accrued pension entitlement as of December 31, 2002.” ...

WEBB J.A.     BETWEEN: MICHAEL PALANGIO     Appellant and HER MAJESTY THE QUEEN     Respondent   Heard at Toronto, Ontario, on November 18, 2013. ... WEBB J.A.     BETWEEN: MICHAEL PALANGIO     Appellant and HER MAJESTY THE QUEEN     Respondent   REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario on November 18, 2013)     WEBB J.A ... Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235). We are all of the view that the appellant has failed to demonstrate that the Tax Court Judge made any palpable and overriding error with respect to:   a)         his finding that the appellant did not have a source of business income in relation to his writing articles for the Heads Up newspaper; or   b)         his finding, in any event, that the appellant failed to establish a connection between the legal fees and this writing activity that would support a finding that these legal fees were incurred for the purpose of earning income from this activity ...

  [8]                The Minister made assessments and reassessments for 1997 to 2002. ... For 2000, 2001 and 2002, the appellant included his investment income from the Caisse in his returns but claimed a deduction for the same amounts. ...   [9]                The appellant's investment income for each of the taxation years in question is $19,956 for 1997, $12,115 for 1998, $73,210 for 1999, $82,303 for 2000, $80,116 for 2001 and $49,530 for 2002. ...

NEAR J.A.     BETWEEN: GITA GOLDSTEIN   Appellant and HER MAJESTY THE QUEEN   Respondent     Heard at Toronto, Ontario, on February 3, 2014. ... Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235, at paragraphs 10 to 15 and 19 to 25). ... Pentney Deputy Attorney General of Canada For The RESPONDENT       ...

This account had been used by both to pay their household expenses for many years prior to December 23, 2002. ... As of December 2002 and throughout 2003, while he was indebted to the Minister, he transferred money to his wife. ... Nikolaisen, 2002 SCC 33, 2002 S.C.J. No. 31, [2002] 2 S.C.R. 235 (QL), teaches us that questions of law are generally reviewed on a standard of correctness, while finding of fact or mixed fact and law will be set aside only if the trial judge has made an overriding and palpable error.   ...

The Canada Revenue Agency issued a notice of assessment to City Water in respect of its 2002 and 2003 taxation years, assessing on the basis that certain of its workers were engaged in insurable and pensionable employment ... Canada (C.A.), [2002] 4 F.C. 396, whereby Noël J.A. held that when a contract is generally entered into and is performed in accordance with its terms, the intention of the parties cannot be disregarded.    ... Nikolaisen, [2002] 2 S.C.R. 235).  This case deals with questions of law as well as questions of both mixed fact and law.  ...

LÉTOURNEAU J.A.                         BLAIS J.A.   BETWEEN: GISÈLE MARCEAU DUMAIS Appellant and HER MAJESTY THE QUEEN Respondent                 Hearing held at Québec, Quebec, on April 29, 2008. ...   [4]                For the fiscal year ending January 31, 2002, there was no longer an “owing to director” item under liabilities. ... It rose from $22,522.82 in 2000 to $26,022.30 in 2001, $27,043 in 2002, $37,371 in 2003 and $41,401 in 2004. ...