Search - 2002年 抽纸品牌 质量排名
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FCTD
W.O. Stinson & Son Ltd. v. Canada (Minister of National Revenue), 2005 FC 1427
The defendant argues that the two-pronged test set forth in subsection 2(1) of the Act (i.e. intended use and actual use) should be applied sequentially, not simultaneously. [23] As regards the defendant's administrative practice as set out in Policy Statement EP-001 (April 29, 2002), the defendant contends that since this Policy Statement was introduced outside the period covered by the notice of assessment, discussions concerning its application are irrelevant to the present case. ... STINSON & SON LTD. and THE MINISTER OF NATIONAL REVENUE PLACE OF HEARING: Montreal, Quebec DATE OF HEARING: October 13, 2005 REASONS FOR ORDER: BEAUDRY J. ...
TCC
A&T Tire & Wheel Limited v. M.N.R., 2012 TCC 150
Each party shall bear their own costs. Signed at Ottawa, Canada, this 8th day of May 2012. ... Sharlow J.A. stated the following: 9. In Wolf v. Canada, 2002 FCA 96, [2002] 4 F.C. 396 (C.A.), and Royal Winnipeg Ballet v. ... Hogan DATE OF JUDGMENT: May 8, 2012 APPEARANCES: Counsel for the Appellant: Leigh Somerville Taylor Counsel for the Respondent: Cenobar Parker and Jasmeen Mann COUNSEL OF RECORD: For the Appellant: Name: Leigh Somerville Taylor Firm: For the Respondent: Myles J. ...
TCC
Canada Financial Group o/a Elite Nails & Spa v. M.N.R., 2011 TCC 177
Miller J. Citation: 2011TCC177 Date: 20110321 Docket: 2010-2842(EI) 2010-2843(CPP) BETWEEN: CANADA FINANCIAL GROUP O/A ELITE NAILS & SPA, Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent, and AIQIN (LUCY) ZHOU, Intervenor. ... Zhou COUNSEL OF RECORD: For the Appellant: Name: Firm: For the Respondent: Myles J. ... No. 124 at paragraph 35 [4] 671122 Ontario Ltd. v Sagaz Industries Canada Inc., 2001 SCC 59 [5] Exhibit R-1, page 29. [6] 2002 FCA 207 [7] Vita Steiner v Minister of National Revenue. 2011 TCC 146 at paragraph 15 ...
FCA
Canada (Minister of national Revenue) v. Vardy Villa Ltd., 2002 FCA 287
., 2002 FCA 287 Date: 20020717 Docket: A-142-01 Neutral citation: 2002 FCA 287 CORAM: DESJARDINS J.A. ... JOHN'S DATE OF HEARING: JUNE 26, 2002 REASONS FOR JUDGMENT BY LINDEN J.A. DATED: JULY 17, 2002 APPEARANCES: VALERIE A. MILLER FOR THE APPLICANT GREGORY PITTMAN FOR THE RESPONDENT SOLICITORS OF RECORD: MORRIS ROSENBERG FOR THE APPLICANT DEPUTY ATTORNEY GENERAL OF CANADA MILLS, HUSSEY & PITTMAN FOR THE RESPONDENT CLARENVILLE ...
TCC
Christian Desjardins & Nathalie St-Amour O/A Clinique St-Amour v. M.N.R., 2007 TCC 244
M.N.R., 2007 TCC 244 Docket: 2006-331(EI) BETWEEN: CHRISTIAN DESJARDINS & NATHALIE ST-AMOUR O/A CLINIQUE ST-AMOUR, Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent, and ANICK JEAN Intervener. ... "Sylvio Savoie" Deputy Judge Savoie Translation certified true on this 4th day of October 2007. ... Canada (C.A.), [2002] 4 FC 396, paras. 119 and 122; A.G. Canada v. Les Productions Bibi et Zoé Inc., 2004 FCA 54; Le Livreur Plus Inc. v. ...
FCTD
Tekna Plasma Systems Inc. v. AP&C Advanced Powders & Coatings Inc., 2024 FC 1954
Plaintiff / Defendant by Counterclaim and AP&C ADVANCED POWDERS & COATINGS INC. ... “Nicholas McHaffie” Judge FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-126-19 STYLE OF CAUSE: TEKNA PLASMA SYSTEMS INC v AP&C ADVANCED POWDERS & COATINGS INC PLACE OF HEARING: HEARD IN WRITING ORDER AND REASONS: MCHAFFIE J. DATED: December 5, 2024 WRITTEN REPRESENTATIONS BY: François Guay Jean-Sébastien Dupont Audrey Berteau FOR THE PLAINTIFF/DEFENDANT BY COUNTERCLAIM Andrew Brodkin Ben Hackett FOR THE DEFENDANT/PLAINTIFF BY COUNTERCLAIM SOLICITORS OF RECORD: SMART & BIGGAR LLP Montreal, Quebec FOR THE PLAINTIFF/DEFENDANT BY COUNTERCLAIM GOODMANS LLP Toronto, Ontario FOR THE DEFENDANT/PLAINTIFF BY COUNTERCLAIM ...
TCC
Highweb & Page Group Inc. v. The Queen, 2015 TCC 137 (Informal Procedure)
Introduction and Issues [1] The Appellant, Highweb & Page Group Inc. ... Her Majesty The Queen, 2006 TCC 597 (“ Zeuter Development ”) at paragraph 26. ... Canada, 2002 DTC 6740 at paragraph 18. On balance, based upon the evidence, the enhancement of iFactum was the deployment of steps constituting the application of existing products and the debugging of code deficiencies and incompatibilities between iFactum and other platforms by using usual software design techniques. ...
TCC
K & D Logging Ltd. v. The King, 2023 TCC 23
K & D Logging Ltd. v. The King, 2023 TCC 23 Docket: 2017-4536(IT)G BETWEEN: K&D LOGGING LTD., Appellant, and HIS MAJESTY THE KING, Respondent. ... APPENDIX Relevant Statutory Provisions: CITATION: 2023 TCC 23 COURT FILE NO.: 2017-4536(IT)G STYLE OF CAUSE: K & D LOGGING LTD. ... Quo Vadis Firm: Koffman Kalef For the Respondent: François Daigle Deputy Attorney General of Canada Ottawa, Canada [1] C. ...
TCC
Dow & Duggan Log Homes International (1993) Limited v. The Queen, 2019 TCC 280
The Queen, [2002] GSTC 39 at paragraph 13. [32] However, it is section 12 of Schedule VI, Part V which applies to the present case because there were no intermediary recipients of the Appellant’s shipments. [33] The Respondent submits that the evidentiary standard from section 1 should apply to section 12, i.e. that the Minister has the discretion to determine what will constitute satisfactory evidence and that this Court should not intervene unless she commits a reviewable error in exercising that discretion. [34] The Respondent also submits that with respect to section 12, the list of what constitutes satisfactory evidence is the same as for section 1. [35] In Canada Trustco Mortgage Co v. ... Factual background – Deposits and work-in-progress [59] With respect to work-in-progress, Mr. ... Drouin Deputy Attorney General of Canada Ottawa, Canada ...