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FCA
Lanno v. Canada (Customes & Revenue Agency), 2005 FCA 153
Canada (Customes & Revenue Agency), 2005 FCA 153 Date: 20050502 Docket: A-478-04 Citation: 2005 FCA 153 CORAM: ROTHSTEIN J.A. ... Judgment delivered at Ottawa, Ontario, on May 2, 2005. REASONS FOR JUDGMENT BY: SHARLOW J.A. ... Date: 20050502 Docket: A-478-04 Citation: 2005 FCA 153 CORAM: ROTHSTEIN J.A. ...
Tax Interpretations Translation
2 May 2005 Internal T.I. 2005-0119971I7 F - CDA - Excessive Election & Late Filed Election -- translation
2 May 2005 Internal T.I. 2005-0119971I7 F- CDA- Excessive Election & Late Filed Election-- translation ...
Tax Interpretations Translation
4 May 2005 External T.I. 2005-0120271E5 F - Change of Control - CDA & RDTOH -- translation
4 May 2005 External T.I. 2005-0120271E5 F- Change of Control- CDA & RDTOH-- translation ...
Tax Interpretations Translation
3 February 2005 External T.I. 2005-0111871E5 F - Intérêts / mise à part de l'argent -- translation
3 February 2005 External T.I. 2005-0111871E5 F- Intérêts / mise à part de l'argent-- translation ...
Tax Interpretations Translation
1 February 2005 External T.I. 2004-0083921E5 F - Société mandataire, gain & CIÉ -- translation
1 February 2005 External T.I. 2004-0083921E5 F- Société mandataire, gain & CIÉ-- translation ...
Archived CRA website
ARCHIVED - 5013-G – General Guide for Non-Residents – 2007 – General Information
Just follow the symbol that applies to you… = deemed residents of Canada = non-residents of Canada = non-residents of Canada electing under section 217 of the Income Tax Act Is this tax package for you? ... If you also failed to report an amount on your return for 2004, 2005, or 2006, you may have to pay another penalty. ... Previous page | Table of contents | Next page Date modified: 2008-01-03 ...
FCTD
Mandate Erectors & Welding Ltd. v. Canada (Customs and Revenue Agency), 2005 FC 832
Mandate Erectors & Welding Ltd. v. Canada (Customs and Revenue Agency), 2005 FC 832 Date: 20050610 Docket: T-1919-04 Citation: 2005 FC 832 Ottawa, Ontario, June 10, 2005 Present: THE HONOURABLE MADAM JUSTICE MACTAVISH BETWEEN: MANDATE ERECTORS & WELDING LTD Applicant and CANADA CUSTOMS AND REVENUE AGENCY Respondent REASONS FOR ORDER AND ORDER [1] Mandate Erectors and Welding Ltd. seeks to have a 'fairness' decision of a tax official set aside submitting that, in all of the circumstances, the decision was unreasonable. ... Canada Customs and Revenue Agency, 2005 FCA 153, the standard of review applicable to such decision s is that of reasonableness. ... DATED: JUNE 10, 2005 APPEARANCES: Terence P. ...
FCTD
Dumont Vins & Spiritueux Inc. c. Canadian Wine Institute, 2005 FC 45
Dumont Vins & Spiritueux Inc. c. Canadian Wine Institute, 2005 FC 45 Date: 20050117 Dossier: T-2583-97 R é f é rence: 2005 CF 45 ENTRE: DUMONT VINS & SPIRITUEUX INC. ... Halifax, Nouvelle- É cosse Le 17 janvier 2005 Fran ç ois Pilon Officier taxateur COUR F É D É RALE AVOCATS INSCRITS AU DOSSIER NO. ... demanderesse -et- CANADIAN WINE INSTITUTE -et- LE REGISTRAIRE DES MARQUES DE COMMERCE d é fendeurs TAXATION DES FRAIS SANS COMPARUTION PERSONNELLE LIEU DE LA TAXATION: Halifax (Nouvelle- É cosse) MOTIFS DE FRAN Ç OIS PILON, OFFICIER TAXATEUR DATE DES MOTIFS: Le 17 janvier 2005 PROCUREURS INSCRITS AU DOSSIER: Brouillette Charpentier Fortin Montr é al (Qu é bec) pour la demanderesse ...
FCTD
W.O. Stinson & Son Ltd. v. Canada (Minister of National Revenue), 2005 FC 1427
Stinson & Son Ltd. v. Canada (Minister of National Revenue), 2005 FC 1427 Date: 20051024 Docket: T-549-04 Citation: 2005 FC 1427 Ottawa, Ontario, October 24, 2005 PRESENT: THE HONOURABLE MR. ... and THE MINISTER OF NATIONAL REVENUE PLACE OF HEARING: Montreal, Quebec DATE OF HEARING: October 13, 2005 REASONS FOR ORDER: BEAUDRY J. DATED: October 24, 2005 APPEARANCES: Michael Kaylor FOR PLAINTIFF Jacques Savary FOR DEFENDANT SOLICITORS OF RECORD: LAPOINTE ROSENSTEIN FOR PLAINTIFF Montreal, Quebec John H. ...
TCC
A & D Holdings Inc. v.The Queen, 2006 DTC 2219, 2005 TCC 768
A & D Holdings Inc. v.The Queen, 2006 DTC 2219, 2005 TCC 768 Docket: 2002-34(IT)G BETWEEN: A & D HOLDINGS INC., Appellant, and HER MAJESTY THE QUEEN, Respondent. ____________________________________________________________________ Appeal heard on November 16, 2005, at Windsor, Ontario Before: The Honourable Justice B. ... AND HER MAJESTY THE QUEEN PLACE OF HEARING: Windsor, Ontario DATE OF HEARING: November 16, 2005 REASONS FOR JUDGEMENT BY: The Honourable Justice B. ... Kettle River Sawmills Limited, 94 DTC 6086 (F.C.A.) at 6092. [12] 2005 S.C.C. 54 [13] [1989] F.C.J. ...