Search - 2002年 抽纸品牌 质量排名

Appellant                                                                            and               COMMISSIONER OF THE CANADA CUSTOMS & REVENUE AGENCY                                                                                                                                         Respondent                                           Heard at Ottawa, Ontario, on August 31, 2004.                                ... The Shorter Oxford English Dictionary, Oxford University press, fifth edition 2002 p.860, defines it as: A. adj.      2. of or pertaining to a thing's essence. 5. constituting or forming part of a thing's essence; fundamental to its composition. ... CONCURRED IN BY:                                  Rothstein J.A. Sharlow j.A.                   ...

Canada (Minister of National Revenue), 2002 FCA 323, 293 N.R. 144, at paragraphs 2-3; A.Y.S.A. at paragraph 42). ... MINISTER OF NATIONAL REVENUE     PLACE OF HEARING: Ottawa, Ontario   DATE OF HEARING: November 12, 2019   REASONS FOR JUDGMENT BY: RIVOALEN J.A.   ... RENNIE J.A.   DATED: NOVEMBER 29, 2019   APPEARANCES: Christopher Bernier   For The Appellant   Linsey Rains   For The Respondent   SOLICITORS OF RECORD: CHRISTOPHER BERNIER McDonalds Corners, Ontario For The Appellant Nathalie G. ...

Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235, palpable and overriding error for questions of fact or mixed fact and law and correctness for questions of law (see also Lubega-Matovu v. ... HER MAJESTY THE QUEEN     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: October 30, 2019   REASONS FOR JUDGMENT BY: RIVOALEN J.A.   ... LOCKE J.A.   DATED: december 12, 2019   APPEARANCES: Sean C. Flaherty Graham Morton   For The Appellant   Joanna Hill   For The Respondent   SOLICITORS OF RECORD: McKenzie Lake Lawyers LLP London, Ontario   For The Appellant   Nathalie G. ...

Appellant     and     HIS MAJESTY THE KING     Respondent     AND BETWEEN:     Docket: A-201-21     MAGREN HOLDINGS LTD. ... Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235. V. The Appeal A. Validity of the Part III Assessments [98] Before us, the appellants challenge the Tax Court’s conclusion that the assessments cannot be vacated on the basis they were not issued with all due dispatch. ... Canada (Attorney General) 2002 FCA 370, 220 D.L.R. (4th) 149 at para. 9; Feeney v. ...

Nikolaisen, [2002] 2 S.C.R. 235, the standard of review with respect to findings of fact is palpable or overriding error. ... Edgar Sexton"                                                                                                       J.A.                            ... DATED:                     MAY 20, 2004 APPEARANCES:      Mr. Warren J. ...

MONAGHAN J.A.     BETWEEN:     DENISE C. NAGEL     Appellant     and     HER MAJESTY THE QUEEN     Respondent   Heard at Halifax, Nova Scotia, on March 22, 2022. ... MONAGHAN J.A.     BETWEEN:     DENISE C. NAGEL     Appellant     and     HER MAJESTY THE QUEEN     Respondent   REASONS FOR JUDGMENT MONAGHAN J.A. [1] The appellant, Denise Nagel, appeals a decision of the Tax Court of Canada reported as Nagel v. ... Nikolaisen, 2002 SCC 33. Questions of procedural fairness are legal questions; the Court must be satisfied the duty of procedural fairness is met: Lipskaia v. ...

Canada, 2002 FCA 293 at para. 8; Univers Gym Fitness Inc. v. Canada, 2015 TCC 216 at para. 37). [18]   This is in itself sufficient to warrant intervention given that the error involves an element that is central to the dispute. ... ROBERT LANGLOIS HARDY   PLACE OF HEARING: Montreal, Quebec     DATE OF HEARING: May 29, 2018     REASONS FOR JUDGMENT BY: GAUTHIER J.A.     ... BOIVIN J.A.     DATED: JUNE 1, 2018     APPEARANCES: Mounes Ayadi   For the Appellant   SOLICITORS OF RECORD: Nathalie G. ...

Nikolaisen, 2002 SCC 33). IV. Analysis [20] In my view, the Tax Court Judge erred in law in interpreting the decision of the Supreme Court in Stewart by focusing on Mr. ... For example, if the gallery would have had revenue of $350,000, this would generate a management fee of $50,000 ($350,000- $100,000 = $250,000 x 20% = $50,000). ... François Daigle Deputy Attorney General of Canada For The Respondent   ...

Respondent       Heard at Toronto, Ontario, on November 16, 2010. Judgment delivered at Ottawa, Ontario, on December 15, 2010.   ... Sheppard, 2002 SCC 26, [2002] 1 S.C.R. 869 at para. 28).   [93]       I would dismiss the appeal with costs.   “Marc Noël” J.A.   “I agree         J.D. Denis Pelletier J.A.”   “I agree         Robert M. ...

ADBOSS, LTD.,, LIBERTY STREET MANAGEMENT LTD., AND BLUECOVE MANAGEMENT LTD.     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: September 27, 2023   REASONS FOR JUDGMENT BY: GOYETTE J.A.   ... LEBLANC J.A.   DATED: September 29, 2023   APPEARANCES: Tony C. Cheung Michael Ezri   For The Appellant   Mark Tonkovich Alexe Corbeil-Courchesne   For The Respondents   SOLICITORS OF RECORD: Shalene Curtis-Micallef Deputy Attorney General of Canada   For The Appellant   Blake, Cassels & Graydon LLP Toronto, Ontario For The Respondents     ...