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FCA
Jurak v. Canada, 2003 FCA 58
NADON J.A. BETWEEN: ANTHONY JURAK Appellant and HER MAJESTY THE QUEEN Respondent Hearing held at Montréal, Quebec, February 3, 2003. ... NADON J.A. BETWEEN: ANTHONY JURAK Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Pronounced from the bench at Montréal, Quebec, February 3, 2003) LÉTOURNEAU J.A ... Tr., LL.L. FEDERAL COURT OF CANADA APPEAL DIVISION Date: 20030203 Docket: A‑22‑02 BETWEEN: ANTHONY JURAK Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT FEDERAL COURT OF CANADA APPEAL DIVISION NAMES OF COUNSEL AND SOLICITORS OF RECORD FILE NO: A‑22‑02 CORAM: DESJARDINS J.A. ...
FCA
Jevremovic v. Canada, 2008 DTC 6263, 2007 FCA 125
LÉTOURNEAU J.A. NOËL J.A. A-170-06 BETWEEN: LAZAR JEVREMOVIC Appellant and HER MAJESTY THE QUEEN Respondent A-171-06 BETWEEN: NORMA MAEGE Appellant and HER MAJESTY THE QUEEN Respondent Hearing held at Montréal, Quebec, on March 28, 2007. Judgment delivered from the bench at Montréal, Quebec, on March 28, 2007. ... LÉTOURNEAU J.A. NOËL J.A. A-170-06 BETWEEN: LAZAR JEVREMOVIC Appellant and HER MAJESTY THE QUEEN Respondent A-171-06 BETWEEN: NORMA MAEGE Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Montréal, Quebec, on March 28, 2007) NOËL J.A ...
FCTD
Seaspan International Ltd. v. Canada, 2002 FCT 675
Justice Blais BETWEEN: SEASPAN INTERNATIONAL LTD. Plaintiff and HER MAJESTY THE QUEEN Defendant REASONS FOR JUDGMENT AND JUDGMENT By these actions the plaintiff Seaspan International Ltd. seeks to obtain a refund from the defendant Her Majesty The Queen for federal sales tax and excise tax paid on diesel fuel it had purchased. [2] The plaintiff is a company incorporated under the laws of British Columbia, having an office in North Vancouver, B.C., carrying out the business of operating a tug and barge service on the British Columbia coast and internationally. ... Justice Blais: DATED: June APPEARANCES: Mr. ...
FCA
Golden v. Canada, 2009 FCA 86
GOLDEN Appellant and HER MAJESTY THE QUEEN Respondent BETWEEN: Docket: A-184-08 SHARAN GOLDEN Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Winnipeg, Manitoba, on March 16, 2009) EVANS J.A ... APPEARANCES: Barbara M. Shields FOR THE APPELLANT Cecil S. Woon FOR THE RESPONDENT SOLICITORS OF RECORD: Aikins, MacAuley & Thorvaldson LLP Winnipeg, Manitoba FOR THE APPELLANT John H. ...
FCA
Gamache v. Canada, 2002 FCA 254
BETWEEN: ANDRÉ GAMACHE Applicant and HER MAJESTY THE QUEEN Respondent JUDGMENT The application for judicial review is dismissed without costs. Gilles Létourneau J.A. ... BETWEEN: ANDRÉ GAMACHE Applicant and HER MAJESTY THE QUEEN Respondent Hearing held at Québec, Quebec, on June 6, 2002. ...
FCTD
3651541 Canada inc. v. Canada (Attorney General), 2007 FC 1255
* * * * * * * * * * [11] The Minister’s Delegate relies upon Information Circular 92-2 and the case of Young v. ... * * * * * * * * * * [16] The applicant submits that the Minister’s Delegate erred by taking account of irrelevant considerations and ignoring relevant ones. ... * * * * * * * * * * [26] For all the above reasons, the application for judicial review is dismissed, with costs. ...
TCC
Singh Sandhu v. The Queen, 2009 TCC 175
The following table provides a summary of the documents: Director(s) of 9033-0010 Québec Inc. ― Based on Documents Date Director Document Signed by Exhibit 1996 1996-03-22 è Ajmer and Satnam governing documents Ajmer A‑2 1996-03-29 è Ajmer minutes Ajmer A‑3 1996-03-30 è Ajmer minutes Ajmer and Satnam A‑3 1996-04-18 è Satnam initial declaration Ajmer A‑4 1996-05-02 è Ajmer and Satnam bank forms Satnam I‑1 and I‑2, tab 6, page 5 1996-12-09 è Satnam 1996 annual declaration Ajmer A‑5 1997 1997-10-15 è Satnam 1997 annual declaration Ajmer A‑6 1998 1998-12-03 è Satnam 1998 annual declaration Ajmer A‑7 1999 1999-03-31 (or later) è Ajmer financial statements* Ajmer I‑1 and I‑2, tab 14 *Signed by Ajmer "on behalf of the Board of Directors" on the page entitled "Balance Sheet." 2000 2000-05-15 (or later) è Ajmer financial statements* Ajmer I‑1 and I‑2, tab 15 *Signed by Ajmer "on behalf of the Board of Directors" on the page entitled "Balance Sheet." 2000-09-25 è Satnam * minutes Ajmer and Satnam A‑1 and A‑3 * Ajmer resigned at the same time. 2000-11-01 (1) è Ajmer 1999 annual declaration Ajmer A‑9 2000-11-01 (2) è Ajmer 2000 annual declaration Ajmer A‑10 2000-11-01 (3) è Ajmer amended declaration u Ajmer A‑11 u According to the amended declaration, the initial declaration and the 1996, 1997 and 1998 annual declarations were incorrect. ...
FCA
Policoff v. Lamborghini (Canada), docket A-479-95
DÉCARY J.A. LÉTOURNEAU J.A. BETWEEN: IN THE MATTER OF THE INCOME TAX ACT, - and- IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS BY THE MINISTER OF NATIONAL REVENUE UNDER ONE OR MORE OF THE INCOME TAX ACT, CANADA PENSION PLAN, UNEMPLOYMENT INSURANCE ACT against: LAMBORGHINI (CANADA), Appellant (Opposant in first instance), AND: THE QUEEN -and- SARAH POLICOFF, Respondents. ... FEDERAL COURT OF APPEAL A-479-95 BETWEEN: IN THE MATTER OF THE INCOME TAX ACT, - and- IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS BY THE MINISTER OF NATIONAL REVENUE UNDER ONE OR MORE OF THE INCOME TAX ACT, CANADA PENSION PLAN, UNEMPLOYMENT INSURANCE ACT against: LAMBORGHINI (CANADA), Appellant (Opposant in first instance), AND: THE QUEEN -and- SARAH POLICOFF, Respondents. ... DELIVERED FROM THE BENCH BY: The Honourable Mr. Justice Denault Dated: October 30, 1997 - 2- APPEARANCES: Yves Paquette for the appellant Hélène Beaumont for the respondent The Queen Jean Lozeau for Groupe Pigeon & Ass. ...
FCTD
Raglan Holdings Inc. v. Canada (National Revenue), 2008 FC 605
Canada (National Revenue), 2008 FC 605 Date: 20080521 Dockets: T-1960-06 T-1961-06 T-1962-06 Citation: 2008 FC 605 BETWEEN: HUGH STANFIELD – DIRECTOR OF RAGLAN HOLDINGS INC., RAGLAN HOLDING INC., and HUGH STANFIELD Applicant and THE MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT Pinard J ... * * * * * * * [10] The only issue that arises in this application is whether the Minister erred in issuing the Requirements for Information ... * * * * * * * [18] For all the above reasons, the application for judicial review must be dismissed, with costs, in each case, namely T-1960-06, T-1961-06 and T-1962-06. ...