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FCA
Dubé v. Canada (Minister of National Revenue), 2001 FCA 168
A-405-99 BETWEEN: JOHANNE DUBÉ Plaintiff - AND- THE MINISTER OF NATIONAL REVENUE Defendant----------------------------------------------------------------------------- A-406-99 BETWEEN: FERME FILIBER (1976) LTÉE Plaintiff - AND- THE MINISTER OF NATIONAL REVENUE Defendant Hearing held at Québec, Quebec on Monday, May 28, 2001. ... A-405-99 BETWEEN: JOHANNE DUBÉ Plaintiff - AND- THE MINISTER OF NATIONAL REVENUE Defendant----------------------------------------------------------------------------- A-406-99 BETWEEN: FERME FILIBER (1976) LTÉE Plaintiff - AND- THE MINISTER OF NATIONAL REVENUE Defendant REASONS FOR JUDGMENT (Delivered from the bench at Québec, Quebec on Monday, May 28, 2001) LÉTOURNEAU J.A. [1] Despite the efforts of counsel for the appellants, the Court was not persuaded that Judge Tardif of the Tax Court of Canada made an error or incorrectly directed himself on the law when he dismissed the appeals brought before him from the Minister of National Revenue's decision that, for the periods at issue, namely August 1 to October 22, 1994, October 16, 1995 to January 20, 1996, September 2 to December 7, 1996, June 2 to June 28, 1997 and September 15 to November 22, 1997, Johanne Dubé did not hold insurable employment within the meaning of the Unemployment Insurance Act, R.S.C. 1985, c. ... Trad. a. FEDERAL COURT OF APPEAL Date: 20010528 A-405-99 BETWEEN: JOHANNE DUBÉ Plaintiff - AND- THE MINISTER OF NATIONAL REVENUE Defendant A-406-99 BETWEEN: FERME FILIBER (1976) LTÉE Plaintiff - AND- THE MINISTER OF NATIONAL REVENUE Defendant REASONS FOR JUDGMENT FEDERAL COURT APPEAL DIVISION NAMES OF COUNSEL AND SOLICITORS OF RECORD COURT FILE No.: A-405-99 and A-406-99 STYLE OF CAUSE: JOHANNE DUBÉ Plaintiff- and- THE MINISTER OF NATIONAL REVENUE Defendant- AND- FERME FILIBER (1976) LTÉE Plaintiff- and- THE MINISTER OF NATIONAL REVENUE Defendant PLACE OF HEARING: Québec, Quebec DATE OF HEARING: May 28, 2001 REASONS FOR JUDGMENT OF THE COURT BY: Létourneau J.A. ...
FCA
Bell v. Canada, 2002 DTC 6780, 2002 FCA 7
SHARLOW J.A. Docket: A-522-00 BETWEEN: MICHAEL BELL Appellant and HER MAJESTY THE QUEEN Respondent _____________________________________________ Docket: A-523-00 BETWEEN: DAVID H. ARMSTRONG Appellant and HER MAJESTY THE QUEEN Respondent _____________________________________________ Docket: A-524-00 BETWEEN: W. ...
FCA
Ledoux c. La Reine, 2000 DTC 6465, 2001 FCA 130 (FCA)
La Reine, 2000 DTC 6465, 2001 FCA 130 (FCA) Date: 20010427 Docket: A-813-97 Neutral reference: 2001 FCA 130 Between: ANDRÉ LEDOUX Appellant AND HER MAJESTY THE QUEEN Respondent ASSESSMENT OF COSTS- REASONS RICHARD LARAB IE, ASSESSMENT OFFICER [1] On February 12, 2001 Martin Gentile, counsel for the respondent, filed a bill of costs pursuant to the judgment rendered by the Court on January 21, 2000 dismissing the appeal with costs. [2] In a request for service accompanying the bill, Mr. ... Trad. a. FEDERAL COURT OF CANADA APPEAL DIVISION Date: 20010427 Docket: A-813-97 BETWEEN: ANDRÉ LEDOUX Appellant AND HER MAJESTY THE QUEEN Respondent ASSESSMENT OF COSTS- REASONS FEDERAL COURT OF CANADA APPEAL DIVISION NAMES OF COUNSEL AND SOLICITORS OF RECORD COURT FILE No.: A-813-97 Between: ANDRÉ LEDOUX Appellant AND HER MAJESTY THE QUEEN Respondent ASSESSMENT OF COSTS WITHOUT PERSONAL APPEARANCE PLACE OF ASSESSMENT: Montréal, Quebec REASONS BY: RICHARD LARABIE, ASSESSMENT OFFICER DATE OF REASONS: April 27, 2001 SOLICITORS OF RECORD: André Blanchet for the appellant Cap-Rouge, Quebec Morris Rosenberg for the respondent Deputy Attorney General of Canada Ottawa, Ontario Date: 20010427 Docket: A-813-97 Between: ANDRÉ LEDOUX Appellant- and- HER MAJESTY THE QUEEN Respondent CERTIFICATE OF ASSESSMENT OF COSTS I hereby certify that the respondent's costs in the present case have been assessed and allowed in the amount of $2,341.39. ... Trad. a. FEDERAL COURT OF CANADA APPEAL DIVISION Date: 20010427 Docket: A-813-97 BETWEEN: ANDRÉ LEDOUX Appellant AND HER MAJESTY THE QUEEN Respondent CERTIFICATE OF ASSESSMENT OF COSTS ...
FCTD
Canada (Minister of National Revenue) v. Whitfield, 2002 FCT 663
Whitfield, 2002 FCT 663 Date: 20020612 Docket: ITA-571-01 Neutral citation: 2002 FCT 663 IN THE MATTER OF THE INCOME TAX ACT AND IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS BY THE MINISTER OF NATIONAL REVENUE UNDER THE INCOME TAX ACT, CANADIAN PENSION PLAN, UNEMPLOYMENT INSURANCE ACT, EMPLOYMENT INSURANCE ACT AND ALBERTA INCOME TAX ACT, AGAINST: PATRICIA L. ... BETWEEN: HER MAJESTY THE QUEEN IN RIGHT OF CANADA AS REPRESENTED BY THE MINISTER OF NATIONAL REVENUE Applicant - and- PATRICIA L. WHITFIELD (sometimes known as PATRICIA LYNN WHITFIELD) Respondent ASSESSMENT OF COSTS- REASONS Charles E. ...
FCTD
Martineau v. Canada (Minister of National Revenue), 2001 FCT 1361
Canada (Minister of National Revenue), 2001 FCT 1361 Date: 20011211 Docket: T-1695-01 Montréal, Quebec, December 11, 2001 Before: RICHARD MORNEAU, PROTHONOTARY BETWEEN: NORMAND MARTINEAU Plaintiff and THE MINISTER OF NATIONAL REVENUE Defendant ORDER The defendant's motion is allowed with costs. ... Trad. a. ... Trad. a. Federal Court of Canada Trial Division Date: 20011211 Docket: T-1695-01 Between: NORMAND MARTINEAU Plaintiff and THE MINISTER OF NATIONAL REVENUE Defendant REASONS FOR ORDER FEDERAL COURT OF CANADA TRIAL DIVISION NAMES OF COUNSEL AND SOLICITORS OF RECORD FILE: T-1695-01 STYLE OF CAUSE: NORMAND MARTINEAU Plaintiff and THE MINISTER OF NATIONAL REVENUE Defendant PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: November 26, 2001 REASONS FOR ORDER BY: RICHARD MORNEAU, PROTHONOTARY DATED: December 11, 2001 APPEARANCES: Frédéric Hivon for the plaintiff Jacques Savary for the defendant SOLICITORS OF RECORD: Lacombe, Hivon for the plaintiff Montréal, Quebec Morris Rosenberg for the defendant Deputy Attorney General of Canada ...
FCA
French v. Canada, 2003 DTC 5723, 2003 FCA 433
MALONE J.A. A-25-03 BETWEEN: PETER RONALD FRENCH Appellant and HER MAJESTY THE QUEEN Respondent A-22-03 BETWEEN: BARRY ACE Appellant and HER MAJESTY THE QUEEN Respondent A-23-03 BETWEEN: MARGARET LANIGAN Appellant and HER MAJESTY THE QUEEN Respondent A-24-03 BETWEEN: CAROL STACEY-DIABO Appellants and HER MAJESTY THE QUEEN Respondent Heard at Ottawa, Ontario, November 18, 2003. ... A-25-03 BETWEEN: PETER RONALD FRENCH Appellant and HER MAJESTY THE QUEEN Respondent A-22-03 BETWEEN: BARRY ACE Appellant and HER MAJESTY THE QUEEN Respondent A-23-03 BETWEEN: MARGARET LANIGAN Appellant and HER MAJESTY THE QUEEN Respondent A-24-03 BETWEEN: CAROL STACEY-DIABO Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT (Delivered from the Bench at Ottawa, Ontario, on November 18, 2003) [1] These are four appeals of judgments of the Tax Court of Canada dated December 12, 2002, dealing with a common set of issues. ...
FCA
Ibrahim v. Canada (Attorney General), 2002 FCA 25
IBRAHIM Appellant and ATTORNEY GENERAL OF CANADA Respondent Heard at Montreal, Quebec, on January 21, 2002. ... IBRAHIM Appellant and ATTORNEY GENERAL OF CANADA Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Montreal, Quebec on January 21, 2002.) ... Evans" J.A. ...
FCA
Roussel v. Canada (Minister of National Revenue), 2001 FCA 324
Canada (Minister of National Revenue), 2001 FCA 324 Date: 20011026 Docket: A-394-98 Neutral citation: 2001 FCA 324 Between: ROGER ROUSSEL Appellant and MINISTER OF NATIONAL REVENUE Respondent ASSESSMENT OF COSTS- REASONS MICHELLE LAMY, ASSESSMENT OFFICER [1] This is an application for judicial review from a Tax Court of Canada decision dismissed with costs on October 18, 2000. [2] On August 8, 2001 the respondent filed his bill of costs and asked that the assessment proceed in writing. ... He must now bear the consequences of his choice. [4] All the fees requested, except for item 5, are awarded as requested as they are considered reasonable, in an amount of $1,540. ... Trad. a. FEDERAL COURT OF CANADA APPEAL DIVISION Date: 20011026 Docket: A-394-98 BETWEEN: ROGER ROUSSEL Appellant and MINISTER OF NATIONAL REVENUE Respondent ASSESSMENT OF COSTS- REASONS FEDERAL COURT OF CANADA APPEAL DIVISION NAMES OF COUNSEL AND SOLICITORS OF RECORD COURT FILE No.: A-394-98 Between: ROGER ROUSSEL Appellant AND MINISTER OF NATIONAL REVENUE Respondent ASSESSMENT OF COSTS WITHOUT PERSONAL APPEARANCE PLACE OF TAXATION: Montréal, Quebec REASONS BY: MICHELLE LAMY, ASSESSMENT OFFICER DATE OF REASONS: October 26, 2001 SOLICITOR OF RECORD: Morris Rosenberg for the respondent Deputy Attorney General of Canada Ottawa, Ontario ...
FCA
Budget Propane Corp. v. Canada (Minister of National Revenue), 2002 FCA 51
BETWEEN: BUDGET PROPANE CORPORATION Applicant - and- THE MINISTER OF NATIONAL REVENUE AND MORLEY RAYMER Respondents Heard at Toronto, Ontario, Tuesday, February 5, 2002. ... Evans" J.A. ... Marie-Therese Boris For the Respondents SOLICITORS OF RECORD: 40 Isabella Street Suite 401 Toronto, Ontario M4Y 1N1 For the Applicant Morris Rosenberg Deputy Attorney General of Canada For the Respondents FEDERAL COURT OF APPEAL Date: 20020206 Docket: A-648-00 BETWEEN: BUDGET PROPANE CORPORATION Applicant - and- THE MINISTER OF NATIONAL REVENUE AND MORLEY RAYMER Respondents REASONS FOR JUDGMENT OF THE COURT ...
FCA
Kreutz v. Canada (Attorney General), 2002 FCA 94
BETWEEN: HEINZ TERRY KREUTZ DBA KEEPSAFE SYSTEMS Applicant and ATTORNEY GENERAL OF CANADA as represented by CANADA CUSTOMS AND REVENUE AGENCY (Formerly known as Revenue Canada Taxation) Respondent Heard at Vancouver, British Columbia, on March 6, 2002. ... BETWEEN: HEINZ TERRY KREUTZ DBA KEEPSAFE SYSTEMS Applicant and ATTORNEY GENERAL OF CANADA as represented by CANADA CUSTOMS AND REVENUE AGENCY (Formerly known as Revenue Canada Taxation) Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Vancouver, British Columbia on March 6, 2002) STRAYER J.A. [1] We are satisfied that the Tax Court Judge had regard to all the relevant facts in reaching his conclusion that Mr. ... Strayer" J.A. ...