Search - 2002年 抽纸品牌 质量排名
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TCC
Integrated Automotive Group v. M.N.R., 2011 TCC 468
Signed at Ottawa, Canada, this 5 th day of October 2011. “F.J. Pizzitelli” Pizzitelli J. ... Canada (C.A.), [2002] 4 F.C.396, relied upon in City Water above in par 29 thereof, Noel J. ...
TCC
Standard Life Assurance Company of Canada v. The Queen, 2015 DTC 1113 [at at 687], 2015 TCC 97
Canada, 2002 SCC 46, 2002 DTC 6969, describes this as the need to look at the commerciality of the activity in question. [8] In the oft-quoted decision of the former Chief Justice Bowman in Gartry v. ... Pizzitelli” Pizzitelli J. APPENDIX A CITATION: 2015 TCC 97 COURT FILE NOs.: 2012-1431(IT)G; 2013-203(IT)G STYLE OF CAUSE: THE STANDARD LIFE ASSURANCE COMPANY OF CANADA AND HER MAJESTY THE QUEEN PLACE OF HEARING: Toronto, Ontario DATES OF HEARING: October 6, 7, 8, 9, 2014 and March 26 and 27, 2015 REASONS FOR JUDGMENT BY: The Honourable Justice F.J. ... Pentney Deputy Attorney General of Canada Ottawa, Canada ...
TCC
Abinader c. La Reine, 2008 DTC 4785, 2007 TCC 111
La Reine, 2008 DTC 4785, 2007 TCC 111 Docket: 2002-4812(IT)G BETWEEN: NAJI ABINADER, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... Signed at Otta wa, Canada, this 23rd day of February 2007. "François Angers" Angers J. ... Thus, this evidence is relevant and admissible. Procedural fairness [116] Counsel for appellant brings up a series of events that allegedly occurred from August 13 to September 13, 2002, when the Minister confirmed the assessment. ...
TCC
Kuchta v. The Queen, 2015 TCC 289, 2015 DTC 1229 [at 1509]
Signed at Ottawa, Canada, this 19 th day of November, 2015. “David Graham” Graham J. ... Magee, Principles of Canadian Income Tax Law (4th ed. 2002), at p. 563. ... Pentney Deputy Attorney General of Canada Ottawa, Canada [1] 2008 FCA 89 at para 17 [2] 2013 TCC 60 [3] 2009 TCC 219 [4] I also note in passing that the phrase “at the time of transfer” was not included in the third branch of the third test in Livingston. ...
FCA
Canada v. Bombardier Inc., 2012 DTC 5088 [at at 7005], 2012 FCA 46
Respondent Heard at Montréal, Quebec, on January 16, 2012. ... Nikolaisen, [2002] 2 S.C.R. 235: the questions of law, including those that may be separated from a question of mixed fact and law, are reviewable on a standard of correctness, while the others, that is, the questions of fact or of mixed fact and law, are subject to the standard of palpable and overriding error. ... Termes définis par règlement 181. (2) Pour l’application de la présente partie, les termes « actif canadien », « actif total », « établissement stable », « passif de réserve canadienne », « passif total de réserve », « primes canadiennes », « surplus attribué » et « total des primes » s’entendent au sens du règlement. ...
FCA
Hutton v. Sayat, 2022 FCA 30
Sayat, 2022 FCA 30 Date: 20220216 Docket: A-18-21 Citation: 2022 FCA 30 Present: GARNET MORGAN, Assessment Officer BETWEEN: KRISTEN ERNEST HUTTON Appellant and RIA SAYAT, LYNN DUHAMIE also known as STEPHANIE DUHAIME the former Canadian Charge d'affaires for the Republic of Iraq, THE ATTORNEY GENERAL OF CANADA (on behalf of THE DEPARTMENT OF NATIONAL DEFENCE, CANADIAN SECURITY INTELLIGENCE SERVICE and CANADIAN SECURITY ESTABLISHMENT), HER MAJESTY THE QUEEN Respondents Assessment of costs without appearance of the parties. ... REASONS FOR ASSESSMENT BY: GARNET MORGAN, Assessment Officer Date: 20220216 Docket: A-18-21 Citation: 2022 FCA 30 Present: GARNET MORGAN, Assessment Officer BETWEEN: KRISTEN ERNEST HUTTON Appellant and RIA SAYAT, LYNN DUHAMIE also known as STEPHANIE DUHAIME the former Canadian Charge d'affaires for the Republic of Iraq, THE ATTORNEY GENERAL OF CANADA (on behalf of THE DEPARTMENT OF NATIONAL DEFENCE, CANADIAN SECURITY INTELLIGENCE SERVICE and CANADIAN SECURITY ESTABLISHMENT), HER MAJESTY THE QUEEN Respondents REASONS FOR ASSESSMENT GARNET MORGAN, Assessment Officer I. ... Canada, 2002 FCA 397, at paragraph 4, the Assessment Officer stated the following regarding the issue of an affiant’s knowledge and the filing of affidavits for an assessment of costs: 4. ...
TCC
Tong v. The Queen, 2020 TCC 70
The Appellant did not have unreported income; and 2. The Appellant is not liable for penalties under subsection 163(2) of the Act. ... The SuperWok restaurants had to be closed, the first one in 2000 and the second one in 2002. [13] In 2003, Mr. ... The Tong children worked in the restaurant; 5. Cash from sales at the restaurant was not deposited to the BMO bank account; 6. ...
FCTD
Canada (National Revenue) v. Dominelli, 2022 FC 1418
However, taxpayers are ultimately responsible for their own affairs in our self-reporting system (Schillaci v Canada (National Revenue), 2021 FC 27 at para 44; R v Jarvis, 2002 SCC 73 at para 49 [Jarvis]; Northview Apartments Ltd v Canada (Attorney General), 2009 FC 74 at para 11). ... FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-1432-20 STYLE OF CAUSE: THE MINISTER OF NATIONAL REVENUE v JOHN DOMINELLI PLACE OF HEARING: Held by videoconference DATE OF HEARING: December 15, 17, and 21, 2020 ORDER and REASONS: DINER J. DATED: october 18, 2022 APPEARANCES: Alisa Apostle Tigra Bailey Peter Swanstrom For The Applicant Molly Luu For The Respondent SOLICITORS OF RECORD: Attorney General of Canada Toronto, Ontario For The Applicant Miller Thomson LLP Barristers and Solicitors Toronto, Ontario For The Respondent ...
FCTD
Eddie v. Canada (Attorney General), 2003 FCT 577
Canada, [2002] 4 F.C. 451 (T.D.) (Roy) as follows:... [T]he PBDA was enacted in 1992 and came into force in September 1994. ... DATED: May 12, 2003 APPEARANCES BY: Ms. Martha Cook For the Applicant Ms. Caroline Engmann For the Respondent, The Attorney General of Canada SOLICITORS OF RECORD: Blake, Cassels & Graydon Barristers and Solicitors Toronto, Ontario For the Applicant Morris Rosenberg Deputy Attorney General of Canada For the Respondent ...
FCTD
Zeifmans LLP v. Canada (National Revenue), 2021 FC 363, aff'd 2022 FCA 160
Canada (Minster of National Revenue), 2002 D.T.C. 7167 at para. 10 (Ont. ... "Elizabeth Walker" Judge FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-400-19 STYLE OF CAUSE: ZEIFFMANS LLP v THE MINISTER OF NATIONAL REVENUE PLACE OF HEARING: HELD BY VIDEOCONFERENCE FROM Concord, Ontario, Toronto, Ontario AND OTTAWA, ONTARIO DATE OF HEARING: September 21, 2020 JUDGMENT AND REASONS: WALKER J. DATED: APRIL 26, 2021 APPEARANCES: Dominic Marciano Raphael Rutman For The Applicant Margaret McCabe Rita Araujo Jesse Epp-Fransen For The Respondent SOLICITORS OF RECORD: Marciano Beckenstein LLP Barristers and Solicitors Concord, Ontario For The Applicant Attorney General of Canada Toronto, Ontario For The Respondent ...