Search - 2002年 抽纸品牌 质量排名

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.   ...

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     ...

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 ...

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     ...

(Toronto: Irwin Law, 2016) (“Sullivan”) at page 43. [33] [1957] S.C.R. 167 (“ Consolidated Glass ”). [34] [1968] 2 Ex CR 44, [1968] CTC 65, 68 DTC 5045 (“ D.W.S. ... Minister of National Revenue, [1955] S.C.R. 745 (“ Eli Lilly ”), Tip Top Tailors Ltd. v. ... Canadian Pacific Limited, [2002] 2 CTC 197, 2002 DTC 6742 (FCA) at paragraph 23 and Saskferco Products ULC v. ...

LOCKE J.A.   Date: 20220426 Docket: A-318-20 Citation: 2022 FCA 70 CORAM: WEBB J.A. ... Nikolaisen, 2002 SCC 33). IV. Analysis [23] The transfer pricing rules are set out in section 247 of the ITA. ... François Daigle Deputy Attorney General of Canada FOR THE APPELLANT EY Law LLP Toronto, Ontario FOR THE RESPONDENT   ...

Sweet & Maxwell, 27th Ed. 1994, paragraphs 3-020 and 3-021.) Their alleged deal was a nullity. 3. ... Per: “ L. Shapiro” GLOBAL COMMUNICATIONS LIMITED Per: “ J.H. Burgis ” V.P. ... Alberta (Minister of Energy & Natural Resources) (1986), 45 Alta. ...

The Queen, 2021 TCC 13 Docket: 2016-4417(IT)G BETWEEN: ADINA GOLDMAN, Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... Drouin Deputy Attorney General of Canada Ottawa, Canada   [1] Charkaoui v. ... Rose, 2009 FCA 93 at para. 28. [15] 2008 FCA 89 (leave to appeal denied, 2008 CarswellNat 3336). [16] 2002 FCA 23, at para. 8. [17] 2007 TCC 303. [18] The appeal was allowed on separate grounds. ...

   [10]     The following people testified for the Respondent: Ms. Isabelle Mercier; Ms. ... (Exhibit I-15, Tab 8): Year Date of receipt Receipt No Amount of receipt 1990 Dec.18, 1990 1414 $5,000       1991 Feb. 20, 1991 1496 $200       May 29, 1991 1735 $7,000       July 10, 1991 1739 $10,000       Dec.15, 1991 1855 $3,500       1992 June 7, 1992 2359 $3,500       June 20, 1992 2364 $5,500       Dec. 6, 1992 2541 $3,500       1993 Nov. 9, 1993 2867 $6,000       Dec.13, 1993 0006 $3,500       1994 June 30, 1994 0936 $6,500       Dec. 26, 1994 0852 $5,000       1995 June 25, 1995 1301 $6,000       [77]      Mr. ... Jarvis, [2002] 3 S.C.R. 757, 2002 SCC 73. He also cites more specifically, the decisions in Ruby v. ...

Michael Trust Corp. were sold in 2002 and again in 2008, but those transactions are not relevant to any of the issues raised in this appeal ... I would award the Crown one set of costs.     “K. Sharlow” J.A.     “I agree            M. ... Barbour   FOR THE APPELLANT   Elizabeth Chasson Erin Strashin Margaret Nott FOR THE RESPONDENT               SOLICITORS OF RECORD:   Thorsteinssons LLP, Tax Lawyers Toronto, Ontario   FOR THE APPELLANT   Myles J. ...