Search - 阿里拍卖 司法拍卖

I will sometimes refer to these three witnesses as the “ CRA witnesses ”. [10]         Mr.  ... Voluntary Disclosure Program Submission Fiscal Years 2002 to 2006 ” (the “ VDP Document ”). ... Underdown and the title “ vice president & chief financial officer ”. [50]         On December 2, 2010 at 1:56 p.m., Mr.  ...

V.                 ISSUE [20]            The only issue here is the following: •                      Did the CRA err in allowing the second request for interest relief only in part? ... DATED: SEPTEMBER 22, 2014   APPEARANCES: Pierre Gilbert   REPRESENTING HIMSELF   Stéphanie Coté   FOR THE RESPONDENT   SOLICITORS OF RECORD: Pierre Gilbert Montréal, Quebec   REPRESENTING HIMSELF   William F. Pentney Deputy Attorney General of Canada Montréal, Quebec   FOR THE RESPONDENT     ...

The Respondent shall be entitled to 80% of her costs.              Signed at Edmundston, New Brunswick, this 16th day of August, 2005.     ... LLOYD STUTERVANT STATEMENT OF NET WORTH AS AT DECEMBER 31, 1995, 1996, 1997, 1998 AND 1999   Notes 1995 1996 1997 1998 1999 ASSETS             CURRENT             Cash 1 1,924.00 31,842.00 57,593.00 75,027.00 25,323.00 Inventory of animals   22,500.00 22,500.00 29,500.00 22,500.00       24,424.00 54,342.00 87,093.00 97,527.00 25,323.00 INVESTMENTS             Shares of private company controlled by Canadians 2 33,825.00 33,825.00 33,825.00 0.00 0.00 Advances 2 76,400.00 81,131.00 74,116.00 0.00 0.00     110,225.00 114,956.00 107,941.00 0.00 0.00 Mortgage receivable                 143,705.00   131,553.00 NON-CURRENT ASSETS             IMMOVABLES             Residence 3 69,000.00 69,000.00 69,000.00 69,000.00 78,000.00 Farm and land 3 204,014.00 204,014.00 204,014.00 204,014.00 300,000.00 MOVABLES             Equipment 3 10,520.00 8,416.00 22,183.00 22,547.00 0.00 Automotive equipment 3 15,000.00 22,000.00 22,000.00 18,500.00 16,000.00     298,534.00 303,430.00 317,197.00 314,061.00 394,000.00     433,183.00 472,728.00 512,231.00 555,293.00 550,876.00 LIABILITIES             NON-CURRENT   0.00 0.00 0.00 0.00 0.00               LONG-TERM DEBT             Mortgage payable   88,777.00 72,046.00 53,295.00 32,775.00 0.00     88,777.00 72,046.00 53,295.00 32,775.00 0.00               NET VALUE   344,406.00 400,682.00 458,936.00 522,518.00 550,876.00                   433,183.00 472,728.00 512,231.00 555,293.00 550,876.00   (The Reasons for Judgment continue on page 9.)     ... LLOYD STUTERVANT EQUIPMENT   DATE Description Serial # Number Unit Total 21-09-94 12 foot tambutone gates   2 225.00 450.00   Tempstone   5 85.00 425.00   Gate 12 foot   11 150.00 1,650.00   Gate 12 foot       185.00             05-02-90 1 case 880 excavation 6201166 1 13,000.00 13,000.00   1 case bull 450 3044491 1 5,000.00 5,000.00             17-10-89 Case pay loader 8208123 1 4,500.00 4,500.00   Belarus 218034 1 4,500.00 4,500.00             16-06-94 Zetor 711-0 Motor 29024 28175 1 15,000.00 15,000.00             16-06-94 Tandem wagon with bale back   1 3,000.00 3,000.00               Claas Unifarm 210 mower 4712202 1 4,300.00 4,300.00               New Holland   1 2,800.00 2,800.00               Claas Round Baler   1 2,900.00 2,900.00             15-03-90 1 Zetor 7245-20 44367 1 20,000.00 20,000.00           ¯¯¯¯¯¯¯¯¯           77,710.00             10-07-95       11,697.79               24-07-95       3,176.03 14,873.82                       92,583.82     [18]     It is indeed this amount that explains the difference between the Appellant's expert's calculations, and the Respondent's auditor's calculations, of the Appellant's net worth at the beginning of 1996. ...

This meant that ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||| |||||||||||||||||| |||||||||||||||||| This was important as |||||||||||||||||||||||||||||||| |||||||||||||||||||||||||||||||| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||| |||||||||||||||||||||||||||||| |||||||||||||||||||||||||||||| Marketing [27] TD and Aeroplan agreed that they would each commit a specific amount of money to marketing each year. ... Thereafter, |||||||||||||||||||||||||||||| ||||||||||||||||||||||||||||||. ... Rasmussen testified TD spent on Aeroplan Miles each month was || || || || |||| |||| the amount that the Agreement required Aeroplan to spend on marketing for the entire year. ...

The Queen, 2012 TCC 231 (Informal Procedure)         Docket: 2012-414(IT)I   BETWEEN: TIMOTHY D. ... Signed at Toronto, Ontario this 27th day of June 2012.       “J. M. Woods” Woods J.         ...   [10]          The appeal will be dismissed.          Signed at Toronto, Ontario this 27th day of June 2012.       ...

The King, 2024 TCC 144 Docket: 2018-2728(IT)G BETWEEN: THEODORA DIMOU, Appellant, and HIS MAJESTY THE KING, Respondent.   ... Dimou argued that her gross business income of $114,672, expressed in her 2011 tax income, included HST – and thus should be lower. However, this was disproved through other returns of hers (such as for GST/HST) showing total 2011 business income net of HST as being $117,606 ($22,895.89 + $94,133.56 + $577). [26] Also, Ms. ...

“Michael Ezri” Ezri J.   Citation: 2025 TCC 101 Date: 20250801 Docket: 2022-917(IT)G BETWEEN: DAVID CARONI, Appellant, and HIS MAJESTY THE KING, Respondent   REASONS FOR JUDGMENT Ezri J. ... Ezri WRITTEN SUBMISSIONS: March 31, 2025 – Appellant April 4, 2025- Respondent DATE OF JUDGMENT: August 1, 2025   APPEARANCES: Counsel for the Appellant: Richard Généreux Counsel for the Respondent: Marie-Claude Landry   COUNSEL OF RECORD: For the Appellant: Name: Richard Généreux Firm: Services Juridiques Evolex Inc. ... (LexisNexis Canada Inc. 2022) [hereinafter, Sopinka] § 5.02 [1], para. 5.6 and 5.7. [28] Appellant’s supplemental written submissions, para 5. [29] Sopinka § 3.03 [1], para. 3.10. [30] Ibid. [31] see G. ...

REASONS FOR JUDGMENT Bowie J. [1]      Doris and Kevin Connolly are married to each other. ... Deputy Attorney General of Canada Ottawa, Canada [1]           Wiebe Door Services Ltd. v. ... Sagaz Industries Canada Inc., [2001] 2 S.C.R. 983. [3]           2003FCA50. [4]           S.N.L. 1998 c. ...

Applying that formula, and 31 ¢ per kilometre, produces the following estimate of kilometres per year for business use, and estimate of expense: 1991 20,953 $4,330    1992 19,153 $3,958    1993 10,903 $2,253    1994 10,661 $2,203    1995 4,884 $1,009    - to February 28 3,314       $    685    - after February 28 [15]     It is normal for a driving instructor to pick up the students and to take them home after the lesson. ... M.N.R., 70 DTC 6235. [5]           2002 DTC 1272. [6]           2001 DTC 915. [7]           Exhibit R-2, Tab 4. [8]           Exhibit R-2, Tab 6. [9]           Audit Report, supra, pages 20- 21. [10]          Report on Objection, supra, page 4. [11]          Harris v M.N.R., 64 DTC 5332 at 5337 per: Thurlow J. ... Cr.). [12]          supra, n. 4. [13]          I have not overlooked that Mr. ...

This course of action – not seeking repayment for the CERB benefits, but seeking repayment for the CRB payments – is reasonable. ... ATTORNEY GENERAL OF CANADA PLACE OF HEARING: St. john’s, newfoundland   DATE OF HEARING: july 23, 2025   judgment and reasons: GRANT J.   DATED: September 5, 2025   APPEARANCES: j oanne W hitten   For The Applicant (Self-represented)   D eanna F rappier   For The Respondent   SOLICITORS OF RECORD: Attorney General of Canada H alifax, n ova s cotia   For The Respondent     ...