Search - 赤峰 二中 初中学区划分 2002

(ITA) for the taxation years 1999, 2000, 2001, and 2002.   [2]                The Judge held that Mr Pelletier’s income from his logging business in those years was not exempted from tax by paragraphs 81(1)(a) of the ITA and 87(1)(b) of the Indian Act, R.S.C. 1985, c. ... Nikolaisen, 2001 SCC 33, [2002] 2 S.C.R. 235 at para. 28.   [7]                In my opinion, the Judge committed no such error. ... Deputy Attorney General of Canada FOR THE RESPONDENT       ...

Canada 2002 FCT 243, (2002) 217 F.T.R. 1 (T.D.),which held that Treaty 8 exempted Indians entitled to the benefit of the treaty from liability for tax,  applied to his case.  ... SEXTON J.A.   DATED:                                                          January 24, 2008       APPEARANCES:   Mr. Van Dumont ON HIS OWN BEHALF   Ms. Nadine Taylor-Pickering FOR THE RESPONDENT     SOLICITORS OF RECORD:       John H. ...

Government confirmed the preliminary determinations by orders dated April 2, and May 22, 2002. ... Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235 (Housen). Findings of fact are reviewable on a standard of palpable and overriding error: Housen, at paragraph 10. ... Government as a result of the ruling that no countervailing or anti-dumping duties were payable prior to May 22, 2002. ...

NEAR J.A.     BETWEEN: JEAN BREAU   Appellant and THE MINISTER OF NATIONAL REVENUE   Respondent   Heard at Toronto, Ontario, on September 16, 2013. ... Jarvis, 2002 SCC 73, [2002] 3 S.C.R. 757.    [4]                Examining the interactions between the Canadian Revenue Agency’s audit and enforcement branches and applying Jarvis (especially paragraph 97), the Federal Court rejected Mr. ...   [10]            For the foregoing reasons, we shall dismiss the appeal, with costs.     ...

Canada, 2002 FCA 201.   [4]                Despite the sympathy I may have for the appellant, and the fact that the latter acted in all good faith, I can only conclude that the appeal be dismissed, but in the circumstances without costs.       ... Denis Pelletier J.A.             Certified true translation François Brunet, LLB, BCL   FEDERAL COURT OF APPEAL   SOLICITORS OF RECORD       DOCKET:                                                                               A-531-04   APPEAL FROM A DECISION OF JUDGE PAUL BÉDARD OF THE TAX COURT OF CANADA OF AUGUST 4, 2004, CASE No. 2003­‑4406(IT)I.   ... LÉTOURNEAU J.A.                         PELLETIER J.A.   BETWEEN: JAN STOHL Appellant and HER MAJESTY THE QUEEN Respondent     JUDGMENT               The appeal is dismissed without costs.           ...

  [2]                The Court rightly found that the fact that a received amount must ultimately be reimbursed has no effect on the quality of income at the time it is received. [3]                Under the provisions of paragraph 56(1)(a) of the Act, the appellant was required to include any amount received in 2002, including amounts attributable to the 2000 and 2001 taxation years ...   [4]                The appeal will be dismissed without costs in the circumstances.       ... NOËL J.A.                         PELLETIER J.A.   BETWEEN: FRANCINE LESSARD Appellant and HER MAJESTY THE QUEEN Respondent       JUDGMENT             The appeal is dismissed without costs.     ...

STRATAS J.A.                         NEAR J.A.   BETWEEN: JAMES G. MULLEN Appellant and   HER MAJESTY THE QUEEN Respondent       Heard at Toronto, Ontario, on April 15, 2013. ... Sylvan Lake Golf & Tennis Club Ltd., 2002 SCC 19, [2002] 1 S.C.R. 678 at paragraph 32, “[u]nless the parties have fully addressed a factual issue at trial in the evidence, and preferably in argument for the benefit of the trial judge, there is always the very real danger that the appellate record will not contain all of the relevant facts.” ... DELIVERED FROM THE BENCH BY:                          Stratas J.A.       ...

EVANS J.A.                         MALONE J.A.   A-18-06 BETWEEN:   JAMES TAYLOR Appellant and   HER MAJESTY THE QUEEN Respondent     A-16-06 BETWEEN:   DONALD JORDAN Appellant and   HER MAJESTY THE QUEEN Respondent     A-17-06 BETWEEN:   ISRAEL CHAFETZ Appellant and   HER MAJESTY THE QUEEN Respondent   Heard at Vancouver, British Columbia, on January 15, 2007. ... Nickolaisen, [2002] 2 S.C.R. 235, 2002 SCC 33.   [8]                We are not persuaded that the Judge made any error warranting the intervention of this Court. ... Deputy Attorney General of Canada   FOR THE APPELLANT     FOR THE RESPONDENT     ...

Date:  20050504   Docket:  A-201-04   Citation:  2005 FCA 162     CORAM:       DÉCARY J.A. ... Nikolaisen, [2002] S.C.R. 235.   [4]             With regard to the reassessment of the appellant beyond the normal period of time, we are agreed that, even if the prescription had not been waived, the Tax Court of Canada had ample reason to find that the appellant had misrepresented the facts through negligence, carelessness or fraud.  ... PELLETIER J.A.   DELIVERED AT THE HEARING BY: PELLETIER J.A.   APPEARANCES:       Haim Pinto On his own behalf   FOR THE APPELLANT     Bernard Fontaine   FOR THE RESPONDENT     SOLICITORS OF RECORD:       John H. ...

" More recently, in 2002 SCC 33 "> Housen v. Nikolaisen, 2002 SCC 33, the Supreme Court examined in great detail the role of an appellate court in reviewing findings of fact and inferences of fact made by trial judges. ... "                                               ENDNOTES                           FEDERAL COURT OF APPEAL     NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                   A-47-02 APPEAL FROM A JUDGMENT OF THE TRIAL DIVISION DATED MARCH 7, 2002, TRIAL DIVISION FILE NO. ... AL.                                                           PLACE OF HEARING:                                   Ottawa, Ontario DATE OF HEARING:                                     November 19, 20 & 21, 2002 REASONS FOR       JUDGMENT BY:                                       NADON J.A. ...