Search - 赤峰 二中 初中学区划分 2002

In connection with paragraph 3 above, the parties each desire to find a valuation method, other than the deductive method and preferably the computed value if applicable, by which the value for duty of Pier 1’s goods may be ascertained from the period beginning March 3, 2002. ... GLEASON J.A.   DATED: OCTOBER 18, 2019   APPEARANCES: Joel Scheuerman Lauzanne Bernard Normand   For The Appellant   Louis Sébastien   For The Respondent   SOLICITORS OF RECORD: BCF LLP Montréal, Québec   For The Appellant   Nathalie G. Drouin Deputy Attorney General of Canada   For The Respondent     ...

Canada (Minister of National Revenue), 2003 FCA 50                                                                                                                                             Date: 20030130                                                                                                                                          Docket: A-526-01 Ottawa, Ontario, January 30, 2003 CORAM:        RICHARD C.J. ... CONCURRING:                       RICHARD C.J.                                                     ... Her Majesty the Queen, A-563-00, Neutral Citation 2002 FCA 96, March 15, 2002, para. 117 (per Décary J.A.). ...

BIRINGER J.A.     BETWEEN:     SODECIA CANADA INVESTMENTS INC.     Appellant     and     HIS MAJESTY THE KING     Respondent   Heard at Toronto, Ontario, on December 16, 2024. ... BIRINGER J.A.     BETWEEN:     SODECIA CANADA INVESTMENTS INC.     Appellant     and     HIS MAJESTY THE KING     Respondent   REASONS FOR JUDGMENT RENNIE J.A. [1] This is an appeal from a decision of the Tax Court of Canada (TCC), rendered March 27, 2024 (Sodecia Canada Investments, Inc. v. ... Nikolaisen, 2002 SCC 33, at para. 1). Here, there was evidence before the judge on the question of continuity of the appellant’s notice of assessment from preparation to transmission to printing and mailing. [15] Mr. ...

RIVOALEN J.A.   BETWEEN:     RONALD VAN DER STEEN     Appellant     and     HER MAJESTY THE QUEEN     Respondent   Heard at Toronto, Ontario, on September 15, 2020. ... In all the years from 1987 to 2014 (other than 2004), there were only three years (2002, 2003 and 2005) in which Mr. van der Steen donated more than $2,000 to registered charities. ... Nikolaisen, 2002 SCC 33). IV.   Analysis [16]   The issues raised by Mr. van der Steen will be addressed in the same order as they are set out in his memorandum of fact and law. ...

LASKIN J.A.   BETWEEN:     QUINCO FINANCIAL INC.     Appellant     and     HER MAJESTY THE QUEEN     Respondent   Heard at Calgary, Alberta, on June 12, 2018. ... LASKIN J.A.   BETWEEN:     QUINCO FINANCIAL INC.     Appellant     and     HER MAJESTY THE QUEEN     Respondent   REASONS FOR JUDGMENT WEBB J.A. [1]   The sole issue in this appeal is related to the accrual of interest when a reassessment is issued as a result of the application of the general anti-avoidance rule (GAAR) in section 245 of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) ... Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235). V.   Analysis [13]   In Copthorne Holdings Ltd. v. ...

DE MONTIGNY J.A.     BETWEEN:     MARC ST-PIERRE     Appellant     and     HER MAJESTY THE QUEEN     Respondent   Hearing held at Quebec, Quebec, on June 21, 2018. ... DE MONTIGNY J.A.     BETWEEN:     MARC ST-PIERRE     Appellant     and     HER MAJESTY THE QUEEN     Respondent   REASONS FOR JUDGMENT BOIVIN J.A. [1]   Marc St-Pierre (the appellant) is appealing before this Court a decision by Justice Favreau of the Tax Court of Canada (the TCC judge) rendered on June 1, 2017 (2017 TCC 69). ... Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235 [Housen]. According to Housen, questions of law are reviewable on a standard of correctness and questions of fact and mixed fact and law are reviewable on a standard of palpable and overriding error. ...

LASKIN J.A.   BETWEEN:     HELEN BELL     Appellant     and     HER MAJESTY THE QUEEN     Respondent   Heard at Vancouver, British Columbia, on December 7, 2017 Judgment delivered at Ottawa, Ontario, on May 10, 2018 REASONS FOR JUDGMENT BY: WEBB J.A. ... LASKIN J.A.   BETWEEN:     HELEN BELL     Appellant     and     HER MAJESTY THE QUEEN     Respondent   REASONS FOR JUDGMENT WEBB J.A. [1]   This is an appeal from the judgment of the Tax Court of Canada dated July 27, 2016 (2016 TCC 175). ... Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235). V.   Analysis [13]   Paragraph 87(1)(b) of the Indian Act provides that “the personal property of an Indian … situated on a reserve” is exempt from taxation. ...

GLEASON J.A.     Docket: A-171-17 BETWEEN:   MADISON PACIFIC PROPERTIES INC. ... Nikolaisen, [2002] 2 S.C.R. 235, 2002 SCC 33; Bristol-Myers Squibb Co. v. ... HER MAJESTY THE QUEEN     PLACE OF HEARING: Vancouver, British Columbia   DATE OF HEARING: November 7, 2018   REASONS FOR JUDGMENT BY: GLEASON J.A.   ...

Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235. The standard of review to be applied to questions of law is correctness. ... VALERO ENERGY INC.     PLACE OF HEARING: Montréal, Quebec   DATE OF HEARING: February 24, 2020   REASONS FOR JUDGMENT BY: RIVOALEN J.A.   ... DE MONTIGNY J.A.   DATED: March 31, 2020   APPEARANCES: Marie-France Camiré Ian Demers   For The Appellant   Pierre-Louis Le Saulnier Frédéric Paré   For The Respondent   SOLICITORS OF RECORD: Nathalie G. ...

Canada (Minister of Finance), 2002 SCC 41 at paras. 48 and 53, [2002] 2 S.C.R. 522. ... TIMOTHY PHILPS     PLACE OF HEARING: Vancouver, British Columbia   DATE OF HEARING: September 17, 2019   REASONS FOR JUDGMENT BY: MACTAVISH J.A.   ... Drouin Deputy Attorney General of Canada For The Applicant     ...