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FCTD
Canada (Minister of National Revenue) c. Hypnat Ltée., 2001 FCT 285
., 2001 FCT 285 Date: 20010403 Docket: ITA-1626-98 Neutral reference: 2001 FCT 285 MONTRÉAL, QUEBEC, APRIL 3, 2001 BEFORE: RICHARD MORNEAU, PROTHONOTARY In re the Income Tax Act - and- In re one or more assessments made by the Minister of National Revenue pursuant to one or more of the following statutes: the Income Tax Act, the Canada Pension Plan and the Employment Insurance Act AGAINST: HYPNAT LTÉE Judgment debtor AND HYPNAT LTÉE, COURTIER Garnishee REASONS FOR ORDER AND ORDER RICHARD MORNEAU, PROTHONOTARY [1] The case at bar concerns a motion by the judgment creditor Her Majesty the Queen for a final order of garnishment against the garnishee Hypnat Ltée, Courtier. [2] A provisional order of garnishment was made against the garnishee on September 29, 1999. ... Richard Morneau Prothonotary Certified true translation Suzanne M. ... Trad. a. Federal Court of Canada Trial Division Date: 20010403 Docket: IT A-1626-98 In re the Income Tax Act and In re one or more assessments made by the Minister of National Revenue pursuant to one or more of the following statutes: the Income Tax Act, the Canada Pension Plan and the Employment Insurance Act Against: HYPNAT LTÉE Judgment debtor AND HYPNAT LTÉE, COURTIER Garnishee REASONS FOR ORDER AND ORDER FEDERAL COURT OF CANADA NAMES OF COUNSEL AND SOLICITORS OF RECORD COURT FILE No.: STYLE OF CAUSE: IT A-1626-98 In re the Income Tax Act and In re one or more assessments made by the Minister of National Revenue pursuant to one or more of the following statutes: the Income Tax Act, the Canada Pension Plan and the Employment Insurance Act AGAINST: HYPNAT LTÉE Judgment debtor AND HYPNAT LTÉE, COURTIER Garnishee PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: March 8, 2001 REASONS FOR ORDER BY: RICHARD MORNEAU, PROTHONOTARY DATE OF REASONS FOR ORDER: April 3, 2001 APPEARANCES: Jean Lavigne for the judgment creditor Marc-André Boutin for the judgment debtor and garnishee SOLICITORS OF RECORD: Morris Rosenberg Deputy Attorney General of Canada for the judgment creditor Davies, Ward, Phillips & Vineberg Montréal, Quebec for the judgment debtor and garnishee ...
FCA
Tremblay v. Canada (National Revenue), 2006 FCA 392
NOËL J.A. NADON J.A. BETWEEN: CLAUDE TREMBLAY Appellant and MINISTER OF NATIONAL REVENUE Respondent __________________________________________________ BETWEEN: JACQUES TREMBLAY Appellant and MINISTER OF NATIONAL REVENUE Respondent __________________________________________________ BETWEEN: MICHEL TREMBLAY Appellant and MINISTER OF NATIONAL REVENUE Respondent__________________________________________________ BETWEEN: RÉMI TREMBLAY Appellant and MINISTER OF NATIONAL REVENUE Respondent __________________________________________________ BETWEEN: NADINE LEBLOND Appellant and MINISTER OF NATIONAL REVENUE Respondent __________________________________________________ BETWEEN: SÉBASTIEN ROY Appellant and MINISTER OF NATIONAL REVENUE Respondent__________________________________________________ BETWEEN: BENOÎT ROY Appellant and MINISTER OF NATIONAL REVENUE Respondent __________________________________________________ BETWEEN: ALEX FOURNIER Appellant and MINISTER OF NATIONAL REVENUE Respondent __________________________________________________ BETWEEN: STÉPHANE AUBUT Appellant and MINISTER OF NATIONAL REVENUE Respondent __________________________________________________ BETWEEN: DENIS LÉVESQUE Appellant and MINISTER OF NATIONAL REVENUE Respondent __________________________________________________ BETWEEN: MARTINE CÔTÉ Appellant and MINISTER OF NATIONAL REVENUE Respondent __________________________________________________ BETWEEN: STÉPHANE APRIL Appellant and MINISTER OF NATIONAL REVENUE Respondent __________________________________________________ BETWEEN: GUY ROUSSEAU Appellant and MINISTER OF NATIONAL REVENUE Respondent __________________________________________________ BETWEEN: VALÈRE JALBERT Appellant and MINISTER OF NATIONAL REVENUE Respondent Hearing held at Québec, Quebec, on November 29, 2006. ... “Marc Noël” J.A. “I concur. Desjardins, J.A.” “I concur. ... MINISTER OF NATIONAL REVENUE PLACE OF HEARING: Québec DATE OF HEARING: November 29, 2006 REASONS FOR JUDGMENT BY: NADON J.A. ...
TCC
Boucher v. The Queen, 2006 TCC 189 (Informal Procedure)
] $30,010.00 RS1 [Reg. Savings Acct. 1] $36,001.00 $62,731.66 $6,000.00 closed Deposit subtotal $414,754.10 $259,279.20 $94,982.26 $30,729.49 less: Reported income $9,900.00 $48,527.28 $24,246.71 $30,123.00 Gross income "Bar Le Griffon" (Business and rental income entered as gross) $315,355.00 $21,935.27 GST to remit $22,074.85 $1,535.47 QST to remit $25,307.24 $1,760.31 Income subtotal $372,637.09 $73,758.32 $24,246.71 $30,123.00 Unreported income $42,117.01 $185,520.88 $70,735.55 $0.00 Explanations The following amounts were removed from the deposits: "folio #8352" "VIM" [manual transfer at counter] 12/02/1998 from folio #13399 $4,000.00 "VIM" 18/02/1998 from folio #13399 $20,000.00 "CT" [misc. deposit] re "LN1" [Loan 1] on 13/10/1998 $10,000.00 Gift received from Guy Boucher on 27/10/1999 $38,311.40 "folio #13399" Sale of a Corvette on 4/6/1999 $30,000.00 "VIM" on 15/10/1998 from folio #8352 $3,000.00 The following DSLs [no-book deposits] are cheques that were made and must be removed from the folio #8352 deposits. 29/10/98 $214.90 18/01/99 $225.00 13/04/99 $45.14 26/04/99 $183.81 8/06/99 $51.75 26/07/99 $42.00 29/12/99 $124.25 18/01/99 $53.86 4/02/99 $51.33 11/02/99 $50.00 23/06/99 $70.42 24/08/99 $58.14 24/11/99 $50.96 14/12/99 $109.00 23/12/99 $51.82 16/03/00 $96.68 Total DSLs corresponding to cheques: $ - $214.90 $1,167.48 $96.68 [7] This table shows the total of all deposits made into the Appellant's folios #8352 and #13399. ... $29,964 Þ Cheques from customers negotiated by Ms. ... Boucher's income. (C) With respect to account #8352, the total deposits for the year amount to $187,713.08, broken down as follows: 1998 Deposit January $47,900.81 February 51,051.48 March 10,485.02 April 13,034.28 May 11,528.06 June 11,128.05 July 3,635.80 August 2,718.00 September 2,002.42 October 13,871.64 November 4,100.00 December 16,257.52 $187,713.08 This amount must be reduced by the following deposit errors which were debited: 1998 Deposit January $14,006.74 February 2,020.00 December 4,926.57 20,953.31 $166,759.77 The following transfers must also be removed: 1998 Deposit February 12 $4,000.00 February 18 20,000.00 October 13 (loan) 10,000.00 34,000.00 $132,759.77 Moreover, the Loto-Québec revenues belonging to Bar Le Griffon must be removed: 1998 Deposit Subtotal brought forward $132,759.77 Loto-Québec revenues from Bar Le Griffon (24,840.00)* Cheques exchanged (13,581.67)* Deposits belonging to Bar Le Griffon (19,745.00)* (58,166.67) $74,593.10 * The breakdown of these three amounts follows. 1998 Cheques exchanged Deposits Lottery February $1,036.00 $ $1,230.00 784.88 1,190.00 201.45 2,020.00 1,089.95 1,000.00 908.75 1,540.00 March 24.47 1,000.00 1,470.00 144.00 1,500.00 1,161.00 565.00 April 3,413.49 $500.00 1,617.00 313.17 1,000.00 1,090.00 490.00 710.00 1,450.00 442.00 May 1,366.00 1,100.00 900.00 500.00 1,605.00 2,910.00 June 1,811.65 400.00 1,350.00 476.95 105.00 2,170.00 1,000.00 1,870.00 July CSST 468.16 500.00 500.00 500.00 200 August 850.36 September 134.78 October 1,000.00 1,000.00 1,000.00 November 2,000.00 December 557.51 3,000.00 ________ 1,000.00_________ $13,581.57 $19,745.00 $24,840.00 In summary, for the year 1998, if the fact that the amounts in account #13399 ("PCA" and "RS1") belong to Guy Boucher is taken into account, Ms. ...
FCA
Edmonds v. Canada (Minister of National Revenue), 2002 FCA 256
BETWEEN: MAE EDMONDS, O/A A-1 LUMPERS Applicant and THE MINISTER OF NATIONAL REVENUE Respondent REASONS FOR ORDER (Delivered from the bench at Fredericton, NB, on June 12, 2002) SEXTON J. ... Sexton" J. A. ... DATED: June 12, 2002 APPEARANCES: Luc Elsliger FOR THE APPLICANT Bernard Fontaine FOR THE RESPONDENT SOLICITORS OF RECORD: Stewart McKelvey Stirling Scales FOR THE APPLICANT Barristers and Solicitors 601-644 Main Street Blue Cross Centre P. ...
FCA
Canada v. Citibank Canada, 2002 DTC 6876, 2002 FCA 128
BETWEEN: HER MAJESTY THE QUEEN Appellant (Respondent) and CITIBANK CANADA Respondent (Appellant) Heard at Toronto, Ontario, on February 5, 2002. ... CONCURRED IN BY: RICHARD C.J. ... Malone" J.A. ...
TCC
Sturzer v. The Queen, 2009 TCC 1
Signed at Ottawa, Canada, this 8th day of January 2009. “Paul Bédard” Bédard J. ... SCHEDULE A [TRANSLATION] PERSONAL BALANCE SHEET AS AT DECEMBER 31 ASSETS 1999 2000 2001 2002 Financial institutions (see Schedule I) $13,507 $7,167 $26,415 $2,062 Capital assets (see Schedule II) $40,000 $234,990 $1,213,743 $1,688,683 Furniture (see Schedule III) $1 $1 $1 $1 Investments (see Schedule IV) ‑ $5,000 $5,000 $5,000 TOTAL ASSETS $53,508 $247,158 $1,245,159 $1,695,746 LIABILITIES TOTAL LIABILITIES $0 $0 $0 $0 NET WORTH $53,508 $247,158 $1,245,159 $1,695,746 Table I [TRANSLATION] CALCULATION OF CHANGE IN NET WORTH 1999 2000 2001 2002 Closing net worth (Table I) $53,508 $247,158 $1,245,159 $1,695,746 Opening net worth (Table I) $53,508 $247,158 $1,245,159 Increase (decrease) in net worth $193,650 $998,001 $450,587 Adjustments (additions): Personal expenses and unexplained withdrawals (see Schedule V) $60,410 $165,015 $248,341 Instalments Federal income tax paid $11,055 $10,153 $3,044 Total additions $71,465 $175,168 $251,385 Adjustments (deductions): Gain upon disposition of land parcels ‑ ‑ $27,500 Federal income tax refund (according to N.5) ‑ ‑ $2,823 Total deductions 0 0 $30,323 Net adjustments $71,465 $175,168 $221,062 Total income per net worth method $265,115 $1,173,169 $671,649 Less: Total income reported by Walter Sturzer $52,000 $41,000 $45,000 Change in net worth $213,115 $1,132,169 $626,649 Table II [TRANSLATION] FINANCIAL INSTITUTION AS AT DECEMBER 31 1999 2000 2001 2002 Name of financial institution acct # Caisse Desjardins de la Vallée de St-Sauveur #23740 $13,507 $7,167 $26,415 $2,062 Total financial institution balance $13,507 $7,167 $26,415 $2,062 Appendix I [TRANSLATION] CAPITAL ASSETS AS AT DECEMBER 31 1999 2000 2001 2002 Description Building – 17 St. ... Andrews, Morin Heights Sept. 18, 2000 ‑ $150,000 $150,000 $150,000 Land – Lot 259 part 2 Nov. 10, 1999 $40,000 $40,000 $40,000 ‑ Land – Part 334 Mar. 2, 2000 ‑ $5,000 $5,000 ‑ Land – Lot 334 part 208 Mar. 2, 2000 ‑ ‑ ‑ ‑ Total capital assets $40,000 $234,990 $1,213,743 $1,688,683 Appendix II [TRANSLATION] FURNITURE AS AT DECEMBER 31 1999 2000 2001 2002 Furniture $1 $1 $1 $1 Total furniture $1 $1 $1 $1 Appendix III [TRANSLATION] INVESTMENT AS AT DECEMBER 31 1999 2000 2001 2002 Date acquired Caisse Desjardins St-Sauveur #23740-ET April 14, 2000 ‑ $5,000 $5,000 $5,000 Total investment ‑ $5,000 $5,000 $5,000 Appendix IV [TRANSLATION] PERSONAL EXPENSES AND UNEXPLAINED WITHDRAWALS AS AT DECEMBER 31 2000 2001 2002 Personal expenses and unexplained withdrawals: Purchases $21,363 $9,973 $23,565 Administration costs $91 $75 $704 Cheques $44,628 $124,328 $131, 984 ATM withdrawals $5,383 $61,979 $126,009 Pre-authorized debits ‑ $52 $280 NSF charges ‑ $10 ‑ Transfers ‑ $6,200 $18,800 Service charges ‑ ‑ $43 Payments related to construction of residence ‑ ($28,823) ($50,000) Federal income tax payments ($2,496) ($2,329) ($1,956) ($3,000) ($1,374) ($544) ($63) ($2,538) ($544) ($2,748) ($2,538) ‑ ($2,748) ‑ ‑ Total personal expenses and unexplained withdrawals $60,410 $165,015 $248,341 Appendix V CITATION: 2009 TCC 1 COURT FILE NO.: 2006-3362(IT)G STYLE OF CAUSE: WALTER STURZER v. ...
FCA
Canada v. Larsson, docket A-623-96
McDONALD J.A. BETWEEN: HER MAJESTY THE QUEEN Applicant - and- LARS ERIC LARSSON Respondent Heard at Vancouver, British Columbia, on Wednesday, April 23, 1997 Judgment rendered at Ottawa, Ontario, on Tuesday, August 5, 1997 REASONS FOR JUDGMENT BY: McDONALD J.A. ... A- 623-96 CORAM:STRAYER J.A. MacGUIGAN J.A. McDONALD J.A. BETWEEN: HER MAJESTY THE QUEEN Applicant - and- LARS ERIC LARSSON Respondent REASONS FOR JUDGMENT McDONALD J.A. ... McDONALD J.A. BETWEEN: HER MAJESTY THE QUEEN Applicant - and- LARS ERIC LARSSON Respondent REASONS FOR JUDGMENT [1] Although the author is commenting on the subsection as it read after the 1994 amendment, I find the commentary is equally apt when speaking of the version of the subsection under consideration in this case. ...
FCA
Canada v. Carlson, 2002 DTC 6893, 2002 FCA 145
NADON J.A. BETWEEN: HER MAJESTY THE QUEEN Applicant and DENNIS CARLSON Respondent Heard at Edmonton, Alberta, on April 18, 2002. ... REASONS FOR JUDGMENT OF THE COURT BY: NADON J.A. ... Marc Nadon J.A. ...
FCA
Canada v. Huang and Danczkay Ltd., 2000 DTC 6549, docket A-500-98, 2002 FCA 226
., 2000 DTC 6549, docket A-500-98, 2002 FCA 226 Date: 20020529 Docket: A-500-98 Neutral citation: 2002 FCA 226 BETWEEN: HER MAJESTY THE QUEEN Appellant - and- HUANG AND DANCZKAY LIMITED Respondent ASSESSMENT OF COSTS- REASONS Charles E. ... Stinson" Assessment Officer Vancouver, B.C. May 29, 2002 FEDERAL COURT OF CANADA APPEAL DIVISION NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-500-98 STYLE OF CAUSE: HER MAJESTY THE QUEEN Appellant - and- HUANG AND DANCZKAY LIMITED Respondent ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF PARTIES REASONS BY: CHARLES E. STINSON DATED: May 29, 2002 SOLICITORS OF RECORD Morris Rosenberg for Appellant Deputy Attorney General of Canada ...
FCA
Bakht v. Canada (Minister of Human Resources Development), 2002 FCA 252
BETWEEN: DR. ... BAKHT Applicant and MINISTER OF HUMAN RESOURCES DEVELOPMENT, CANADA Respondent REASONS FOR ORDER NOËL J. ... Bakht FOR THE APPLICANT Ms. ...