Search - 2002年 抽纸品牌 质量排名

  [22]            Thus, for example, in Universit é Laval v. Canada (Minister of National Revenue), 2002 FCA 171, 300 N.R. 294, the Court concluded that payments made to employees under a short-term, employer-funded wage loss indemnity plan constituted “insurable earnings”. ... E.        CONCLUSIONS [38]            For these reasons, I would allow the appeal with costs in this Court.       ... Evans” J.A.   “I agree             M. Nadon J.A.”   “I agree             David Stratas J.A.”     ...

LOCKE J.A.     BETWEEN: MICHEL FOIX, NICOLAS SOUTY and SONIA LEBEL Appellants and HIS MAJESTY THE KING Respondent NOËL C.J. ... Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235, paras. 8 and 26–37). 1. ... HIS MAJESTY THE KING     PLACE OF HEARING: MONTRÉAL, QUEBEC   DATE OF HEARING: OCTOBER 20, 2022   REASONS FOR JUDGMENT BY: NOËL C.J.   ...

Canada (Minister of National Revenue), [2002] T.C.J. No. 16 (Big Sky), a case also decided by Porter D.J. ... Layden-Stevenson J.A.   DATED:                                                                                  March 16, 2010     APPEARANCES:   Neil E. ... Brousseau   FOR THE APPELLANT   Brandon Siegal Andrea Jackett FOR THE RESPONDENT     SOLICITORS OF RECORD:   Fraser Milner Casgrain LLP Toronto, Ontario   FOR THE APPELLANT   John H. ...

The inquiry revealed that the returns of three taxi drivers prepared by the respondent between 2002 and 2006 were prepared [translation] “without the necessary documentation and based on an estimation of earnings and expenditures” in two cases and [translation] “without supporting documentation on income and by estimating expenditures from receipts” in the other case (Affidavit of Francis Goulet, at paragraphs 9, 10 and 11) ... “I concur.        Alice Desjardins J.A.”   “I agree.        Pierre Blais J.A.”       ... Attorney General of Canada   FOR THE APPELLANT   Gowling Lafleur Henderson Montréal, Québec FOR THE RESPONDENT         ...

  [4]                Negotiations on repayment took place between Waycobah and CRA officials over several years, starting in 2002. ... Evans” J.A.   “I agree             M. Nadon J.A.”   “I agree             Carolyn Layden-Stevenson J.A.”   ... Wallace FOR THE APPELLANT     Caitlin Ward FOR THE RESPONDENT     SOLICITORS OF RECORD:   McInnes Cooper Halifax, Nova Scotia FOR THE APPELLANT     Myles J. ...

Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235 (Housen), namely correctness for questions of law and palpable and overriding error for questions of fact or mixed fact and law, unless an extricable question of law is found, in which case correctness applies: respondent’s MFL at para. 16. [14] In Hospira Healthcare Corporation v. ... GLEASON J.A.   DATED: June 8, 2023   APPEARANCES: Laura Zumpano Natasha Tso   For The Appellant   Alistair G. Campbell   For The Respondent   SOLICITORS OF RECORD: Shalene Curtis-Micallef Deputy Attorney General of Canada   For The Appellant   Legacy Tax + Trust Lawyers Vancouver, British Columbia   For The Respondent     ...

MONAGHAN J.A.     Date: 20241121 Docket: A-321-21 Citation: 2024 FCA 192 CORAM: WOODS J.A. ... Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235 at para. 8). [25] As for the applicable principles of statutory interpretation, these were concisely described by the Supreme Court of Canada in Canada Trustco Mortgage Co. v. ... HIS MAJESTY THE KING     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: October 30, 2023   REASONS FOR JUDGMENT BY: WOODS J.A.   ...

LASKIN J.A.     Date: 20230818 Dockets: A-327-21 A-328-21 A-329-21 Citation: 2023 FCA 178 CORAM: WOODS J.A. ... The Queen, 2002 D.T.C. 2071, [2002] 4 C.T.C. 2633 [Anchor Pointe TCC]) striking out pleadings in the reply that were said to be assumptions on which the assessments in issue were based. ... JOHN PRESTON, MONIKA PRESTON AND THE PRESTON FAMILY TRUST II     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: January 18, 2023   REASONS FOR JUDGMENT BY: MONAGHAN J.A.   ...

LEBLANC J.A.     BETWEEN: CRAIG LEVETT and NATHALIE BENSMIHAN OFER BAAZOV and CATHY BENSMIHAN 9179-3786 QUÉBEC INC. ... THE ATTORNEY GENERAL OF CANADA and THE CANADA REVENUE AGENCY   PLACE OF HEARING: Montréal, Quebec   DATE OF HEARING: May 3, 2022   REASONS FOR JUDGMENT BY: LEBLANC J.A.   ... DE MONTIGNY J.A.   DATED: JUNE 17, 2022   APPEARANCES: François Barette Nicolas Simard   For The Appellants   Ian Demers Dominique Castagne Justine Allaire-Rondeau   For The Respondents   SOLICITORS OF RECORD: FASKEN MARTINEAU DUMOULIN S.E.N.C.R.L. ...

MANRELL                                                                                                                                                        Appellant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                    Heard at Vancouver, British Columbia on January 15, 2003.                                    ... CONCURRED IN BY:                                                                                                       STRAYER J.A.                                                                                                                                                ... Canada, [2002] 1 C.T.C. 2543, 2002 D.T.C. 1222 (T.C.C.). Mr. Manrell now appeals to this Court. [14]            Only Mr. ...