Search - 阿里拍卖 司法拍卖

. … It is even more evident that all aspects of Dr. Axelrod’s reconstruction, in a patient’s mouth, of a significant portion of a tooth, using appropriate filling or restorative materials, were integral components of a composite supply. ...

I therefore find that the Minister was justified in assessing the penalty pursuant to section 227(8) …. ...

. … Similar to the Cheema decision, it is the relationship between the purchaser and the seller that is relevant to the entitlement to the NRRPR rebate, not the relationship between the co-purchasers. ...

Here, regarding s. 6(1)(b)(vii) “its wording requires that the employee be travelling away from the employer’s establishment … [whereas h]ere, Burnaby City Hall has no connection to the employer’s establishment so the allowance received by Mr. ...

. … The Applicant never sent a Notice of Objection for the 2018 taxation year in a timely fashion. ...

. …. And adjusting the quantum of a given penalty would be beyond the jurisdiction of this Court. ...

… [N]either party is bound by their approach prior to the court appeal. ...

St-Hilaire J found (at para. 60) that the relevant part of the Reply “may prejudice the fair hearing of the appeal and is an abuse of process” and should be struck – but with leave to the Crown to amend its pleadings. ...

Of the factors listed in Rule 147(3), those arguing for increased costs were: the costs at issue ($2.2 million for the taxation year at issue, similar amounts for two other taxation years, and $10 million in a number of related appeals); the complexity of the issue (including taking into account reported proceedings in Deans Knight, requiring the parties to “regularly … rework their arguments” (para. 14); and the taxpayer’s failure to concede until oral argument that there was an avoidance purpose for the creation of Class C non-voting shares. ...

Nonetheless, the Crown did not agree to be bound by those findings until the eve of trial – and this delay in following BC Ferries caused the Appellant to incur substantial costs. ...