Search - 赤峰 二中 初中学区划分 2002

In 2000, Alcan successfully merged with Algroup but its plans with respect to Pechiney did not materialize. [8]   In 2002, Alcan again considered the possibility of a transaction with Pechiney. ... Morgan Stanley, as the lead investment firm, made a number of presentations to the Alcan board of directors from December 2002 through July 2003. ... Nikolaisen, 2002 SCC 31, [2002] 2 S.C.R. 235 (Housen), namely, correctness for questions of law and palpable and overriding error for questions of fact and questions of mixed fact and law, except where it is possible to identify an extricable error of law in which case the standard of review for that question is correctness. ...

[49]            In OSFC Holdings Ltd. v. Canada, 2001 FCA 260, [2002] 2 F.C. 288 at para. 24, Justice Rothstein (then of this Court), writing for the majority, defined “series of transactions” in paragraph 245(3) (b) and subsection 248(10) of the Act as follows: Thus, for there to be a series of transactions, each transaction in the series must be pre-ordained to produce a final result. ... Canwell Enviro-Industries Ltd., 2002 FCA 158, [2003] 1 F.C. 49 at paras. 81-83. ... Evans” J.A.     “I agree             M. Nadon J.A.”   “I agree             Carolyn Layden-Stevenson J.A.”   ...

LEBLANC J.A.   BETWEEN: SHENGDI CHEN Appellant and HIS MAJESTY THE KING Respondent Heard at Toronto, Ontario, on June 22, 2023. ... Canada (Attorney General), 2002 FCA 370 at para. 9 (Miller); Feeney v. ... "René LeBlanc" J.A.   FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-127-22   STYLE OF CAUSE: SHENGDI CHEN v. ...

SPENCE Respondent  ---------------------------------------   A-363-10 BETWEEN: HER MAJESTY THE QUEEN Appellant and DAVID JOHN RATCLIFFE Respondent                 Heard at Toronto, Ontario, on June 8, 2011. ... R., [2002] 4 C.T.C. 2608, at paragraph 17) the cost may correspond to the fair market value, it is not necessarily the case ... STRATAS J.A.     DATED:                                                          June 13, 2011       APPEARANCES:   Charles Camirand   FOR THE APPELLANT   David J. ...

Nikolaisen, 2002 SCC 33 at para. 10, [2002] 2 S.C.R. 235. [30]   Mr. Smith concedes that the Tax Court judge correctly cited the governing legal principles. ... R., [2002] 4 F.C. 443,  2002 FCA 177, affirming [2001] 1 C.T.C. 2356;  O’Neil v. ... HER MAJESTY THE QUEEN     PLACE OF HEARING: Calgary, Alberta   DATE OF HEARING: June 11, 2018   REASONS FOR JUDGMENT BY: LASKIN J.A.   ...

Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235: correctness for questions of law and palpable and overriding error for questions of fact and questions of mixed fact and law, except where an extricable question of law arises. [22] In his oral submissions, Mr. ... DEPARTMENT OF FINANCE CANADA     PLACE OF HEARING: Winnipeg, Manitoba   DATE OF HEARING: November 3, 2022   REASONS FOR JUDGMENT BY: PELLETIER J.A.   ... RIVOALEN J.A.   DATED: NOVEMBER 21, 2022   APPEARANCES: Crispin Kemp   For The Appellant (on their own behalf)   Soniya Bhasin   For The Respondent   SOLICITORS OF RECORD: A. ...

I.       Overview.. 2 A.     Factual Background. 3 B.     The Minister’s Reassessment 8 C.     ... From 1989 to the end of 2002, STAB had assessed BC credit unions for a total of approximately $82,900,000. ... Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235 [Housen]. Questions of law are reviewable on a standard of correctness. ...

LAYDEN-STEVENSON J.A.                         TRUDEL J.A.   BETWEEN: HER MAJESTY THE QUEEN Appellant   and     STANTEC INC. ... Nikolaisen, [2002] 2 S.C.R. 235. The standard for questions of law is correctness and for all other questions is palpable and overriding error ...   [18]            The appeal will be dismissed with costs.       J.A.     ...

WOODS J.A.   BETWEEN:     DON GILLEN     Appellant     and     HER MAJESTY THE QUEEN     Respondent   Heard at Saskatoon, Saskatchewan, on November 5, 2018. ... WOODS J.A.   BETWEEN:     DON GILLEN     Appellant     and     HER MAJESTY THE QUEEN     Respondent   REASONS FOR JUDGMENT WEBB J.A. [1]   This is an appeal from a judgment of Justice D’Arcy of the Tax Court of Canada dated August 30, 2017 (2017 TCC 163). ... Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235). [25]   Palpable and overriding error is a high standard. ...

RIVOALEN J.A.   BETWEEN:     HER MAJESTY THE QUEEN     Appellant     and     YIN YI NGAI     Respondent   Heard at Toronto, Ontario, on May 21, 2019. ... RIVOALEN J.A.   BETWEEN:     HER MAJESTY THE QUEEN     Appellant     and     YIN YI NGAI     Respondent   REASONS FOR JUDGMENT WEBB J.A. [1]   This is an appeal from a judgment of Justice Russell of the Tax Court of Canada (2017 TCC 79) who determined that Yin Yi Ngai was entitled to the new housing rebate under the Excise Tax Act, R.S.C. 1985, c. ... Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235). IV.   Analysis [17]   Under the ETA, tax is generally payable when a person acquires a new house. ...