Search - 2002年 抽纸品牌 质量排名

Canada, 2002 SCC 46 (Stewart). [16] The first stage consists of determining whether the poker activity is undertaken in pursuit of profit or whether it is a personal endeavour. ... Dufour addressed the following issues, among others:- the confusion surrounding the conclusions that [translation] " [p]oker involves skill " (short conclusion) and [translation] " [i]n poker, skill predominates " (flawed conclusion);- the assessment criteria of the [translation] "measure of skill"; and- a seasoned player's capacity to take advantage of their opponents' weaknesses in an online game. [100] Regarding the [translation] "predominance of skill," Dr. ... For the respondent: François Daigle Deputy Attorney General of Canada Ottawa, Canada   ...

[OFFICIAL ENGLISH TRANSLATION]   Motion filed jointly on January 17, 2020, under section 58 of the Tax Court of Canada Rules (General Procedure) and reasons delivered orally by teleconference on February 19, 2021. ... The relevant facts [6] In my view, the following facts are essential for the purposes of this analysis and to understand the various transactions that took place on November 15, 2013. [7] Lucien Rémillard was one of the three trustees of the Trust created under the laws of Quebec by notarial deed dated August 22, 2002. ... Drouin Deputy Attorney General of Canada Ottawa, Canada   ...

The Queen, 2022 TCC 65 (Informal Procedure) Docket: 2019-2451(IT)I BETWEEN: WADE KENNETH MASON, Appellant, and HER MAJESTY THE QUEEN, Respondent.   Appeal heard on April 28, 2022, at Victoria, British Columbia Before: The Honourable Justice Dominique Lafleur Appearances: Agent for the Appellant: Arthur William Mason Counsel for the Respondent: Mark Shearer   JUDGMENT In accordance with the attached Reasons for Judgment, the appeal of the reassessment made under the Income Tax Act (the “Act”) for the 2017 taxation year is allowed, without costs. ... Mason’s duties of repairing, cleaning and storing tools, equipment and materials in his garage were requirements of his employment and that he was “... ordinarily required to carry on the duties of the... employment... in different places” (subparagraph 8(1)(h.1)(i) of the Act). ...

Pizzitelli” Pizzitelli J.   Docket: 2018-1955(IT)G BETWEEN: JEREMY FREEDMAN, Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... Pizzitelli” Pizzitelli J.   CITATION: 2021 TCC 66 COURT FILE NOS.: 2018-1954(IT)G 2018-1955(IT)G   STYLES OF CAUSE: JOANNE LAURIA v. ... Rebecca Potter   Firm: Thorsteinssons LLP For the Respondent: François Daigle Deputy Attorney General of Canada Ottawa, Canada   ...

Canada, 2002 SCC 46 ("Stewart"). [19] The first stage consists of determining whether the poker activity is undertaken in pursuit of profit or whether it is a personal endeavour. ... Dufour addressed the following issues, among others:- the confusion surrounding the conclusions to the effect that [translation] " [p]oker involves skill " (short conclusion) and [translation] " [i]n poker, skill predominates " (flawed conclusion);- the assessment criteria of the [translation] "measure of skill"; and- a seasoned player's capacity to take advantage of their opponents' weaknesses in an online game. [105] Regarding the [translation] "predominance of skill", Dr. ... For the Respondent: François Daigle Deputy Attorney General of Canada Ottawa, Canada   ...

Use of Losses [55] The Appellant used non-capital loss carryforwards and net capital loss carryforwards from its mining activities to reduce its income and capital gains from its real estate business by the following amounts in the following years: Tax Year Ending Non-Capital Loss Carryforwards Claimed Net Capital Loss Carryforwards Claimed December 31, 1998 $418,016   December 31, 1999 $1,082,910   December 31, 2000 $2,256,375 $347,133 December 31, 2001 $2,976,801 $1,705,743 December 31, 2002 $1,199,429 $4,151,138 December 31, 2003   $254,594 December 31, 2004 $2,437,465 $1,341,068 December 31, 2005 $2,540,311 [14] $546,877 December 31, 2006   $9,478,309 December 31, 2007   $13,200,287 December 31, 2009 $7,539,680 December 31, 2011   $1,156,686 August 31, 2013   $3,773,141   [56] Only the last three taxation years are before me. ... The percentage is calculated as follows: 6.02% = (6,700,000 / [6,700,000 + 1,600,000 + 102,994,839]). [3] I had difficulty with parts of Mr. ... The Queen, 2002 FCA 260, at para 36, cited with approval in the context of subsection 111(5) in Deans Knight v. ...

"), the following amounts: 1981 $123,936 1982 $ 89,698 1983 $ 75,282 1984 $ 71,360 1985 $ 62,592 [admitted (paragraph 1 R.A.N.A.)] 2. ... The dividends which the appellants and 2154 received totalled as follows: LUDCO Augustus Justinian TOTAL 1978 — — 1979 $ 11,734 — $ 11,734 1980 23,338 $ 28,589 51,927 1981 24,038 29,446 53,484 1982 23,728 29,216 52,944 1983 24,818 30,341 55,159 $107,656 $117,592 $225,248 2154 1984 $24,884 $30,549 $ 55,433 1985 26,334 32,308 58,642 $51,218 $62,857 $114,075 BRIAN 1979 — $ 8,591 — 1980 — 7,793 — 1981 — 7,950 — 1982 — 8,256 — 1983 — 8,313 — 1984 — 8,313 — 1985 — 9,233 — $58,449 $58,449 CINDY 1979 $ 8,591 — 1980 — 7,793 — 1981 — 7,950 — 1982 — 8,256 — 1983 — 8,313 — 1984 — 8,313 — 1985 — 9,233 — — $58,499 [sic] $58,449 DAVID 1979 — $ 8,591 — 1980 — 7,793 — 1981 — 7,950 — 1982 — 8,256 — 1983 — 8,313 — 1984 — 8,313 — 1985 — 9,233 — $58,449 $ 58,449 $175,347 GRAND $514,670 TOTAL: Exhibit A-60, volume VII, page 1306. ... Judge Goetz disallowed the interest deduction [at page 2002 (D.T.C. 1392)]: [Translation.] ...

British Insulated & Helsby Cables, Ltd., [1926] A.C. 205, 10 T.C. 188; 4. ... M.N.R., [1988] 2 C.T.C. 2002, 88 D.T.C. 1431; 22. Imperial Tobacco Co (of Great Britain and Ireland) Ltd. v. ... GHksten & Son, Ltd. (4.02(27)). 4.03.1 (10) In the London & Thames Haven Oil Wharves Ltd. v. ...

Ct. 1997 (1987) at page 2002: Legislatures have especially broad latitude in creating classifications and distinctions in tax statutes. ... Turpin, [1989] 1 S.C.R. 1296, 48 C.C.C. (3d) 8, 69 C.R. (3d) 97; Rudolf Wolff & Co. v. ... It is, of course, obvious that legislatures may — and to govern effectively — must treat individuals and groups in different ways. ...

., 2023 TCC 63 Dockets: 2020-1116(EI) 2020-1579(CPP) BETWEEN: KEVIN LEE HACHULLA, Appellant, and HIS MAJESTY THE KING, Respondent, and BEN ROBERTSON, Intervenor.   Appeal heard on September 12, 2022, at Vancouver, British Columbia Before: The Honourable Justice Sylvain Ouimet Appearances: For the Appellant: The Appellant himself Counsel for the Respondent: Jonathan Cooper Spencer Landsiedel For the Intervenor: The Intervenor himself   JUDGMENT In accordance with the attached reasons, t he appeal from the determination made by the Minister of National Revenue on February 6, 2020 under the Employment Insurance Act and the Canada Pension Plan is dismissed, without costs. ... CITATION: 2023 TCC 63 COURT FILE NO.: 2020-1116(EI) 2020-1579(CPP) STYLE OF CAUSE: Kevin Lee Hachulla AND HIS MAJESTY THE KING AND BEN ROBERTSON PLACE OF HEARING: Vancouver, British Columbia DATE OF HEARING: September 12, 2022 REASONS FOR JUDGMENT BY: The Honourable Justice Sylvain Ouimet DATE OF JUDGMENT: May 19, 2023 APPEARANCES: For the Appellant: The Appellant himself Counsel for the Respondent: Jonathan Cooper Spencer Landsiedel For the Intervenor: The Intervenor himself COUNSEL OF RECORD: For the Appellant: Name:   Firm:   For the Respondent: Shalene Curtis-Micallef Deputy Attorney General of Canada Ottawa, Canada   [1] S.C. 1996, c. 23, para. 5(1)(a) (“EIA”). [2] R.S.C. 1985, c. ...