Search - 2002年 抽纸品牌 质量排名

., 2002 DTC 6716, 2001 FCA 364 Date: 20011127 Docket: A-513-00 Neutral citation: 2001 FCA 364 CORAM:        LINDEN J.A. ... BETWEEN:                                                         HER MAJESTY THE QUEEN                                                                                                                                                        Appellant                                                                                  and                                                               IRVING OIL LIMITED                                                                                                                                                    Respondent                                               Heard at Toronto, Ontario, October 22, 2001                                   Judgment delivered at Ottawa, Ontario, November 27, 2001 REASONS FOR JUDGMENT BY:                                                                               SHARLOW J.A. CONCURRED IN BY:                                                                                                         LINDEN J.A.                                                                                                                                          ...

Canada, [2002] GSTC 42 (FCA) Date: 20000613 Docket: A-524-98 CORAM:      DÉCARY J.A.          ... CONCURRED IN BY:      DÉCARY J.A.      ROTHSTEIN J.A. Date: 20000613 Docket: A-524-98 CORAM:      DÉCARY J.A.          ... By virtue of subsec. 123(1) of the Act the supply of livestock is zero-rated [...]. [...]      ...

Canada, 2002 DTC 6734, 2001 FCA 392 Date: 20011213 Docket: A- 541-00 Neutral citation: 2001 FCA 392 CORAM:        STONE J.A. ... Appellant                                                                                                                                                                  - and-                                                                                                                                                                                                                                                                                                                     HER MAJESTY THE QUEEN Respondent                                                                                                                                                                                                                                                                                                                                                                                                            Docket: A-716-00 BETWEEN:                                            HER MAJESTY THE QUEEN         Appellant                                                                              - and-                                                   GENERAL ELECTRIC CAPITAL EQUIPMENT FINANCE INC. ... Appellant                                                                              - and-                                                                                                                                                                                                                                                                                                                     HER MAJESTY THE QUEEN Respondent                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          Docket: A-716-00 BETWEEN:                                            HER MAJESTY THE QUEEN         Appellant                                                                              - and-                                                   GENERAL ELECTRIC CAPITAL EQUIPMENT FINANCE INC. ...

LASKIN J.A.     BETWEEN: GLENCORE CANADA CORPORATION Appellant and HIS MAJESTY THE KING Respondent Heard at Toronto, Ontario, on April 19, 2023. ... LASKIN J.A.     BETWEEN: GLENCORE CANADA CORPORATION Appellant and HIS MAJESTY THE KING Respondent REASONS FOR JUDGMENT WOODS J.A. ... Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235. Determinations of fact and mixed fact and law are entitled to deference and attract the palpable and overriding error standard of review. ...

BETWEEN:                                                             NATHANIEL SALOMON                                                                                                                                                        Appellant                                                                                  and                                                     DEPUTY ATTORNEY GENERAL                                                                         OF CANADA                                                                                                                                                    Respondent                                                Heard at Montréal, Quebec, March 17, 2004                        Judgment delivered from the Bench at Montréal, Quebec, March 17, 2004 REASONS FOR JUDGMENT OF THE COURT BY:                                                   RICHARD C.J. ... BETWEEN:                                                             NATHANIEL SALOMON                                                                                                                                                        Appellant                                                                                  and                                                     DEPUTY ATTORNEY GENERAL                                                                         OF CANADA                                                                                                                                                    Respondent                                        REASONS FOR JUDGMENT OF THE COURT                         (Delivered from the Bench at Montréal, Quebec, March 17, 2004) RICHARD C.J. [1]                 On April 26, 2001, the Minister of National Revenue denied the appellant's request under what is commonly referred to as the "fairness package", for relief from the payment of interest and penalties due by him pursuant to the Income Tax Act. [2]                 The appellant's application for judicial review to set aside the decision of the Minister was dismissed by a judge of the Federal Court on November 6, 2002. [3]                 The Federal Court judge concluded that there was no basis to support the appellant's allegations that the Minister had failed to properly consider all the information submitted by the appellant along with other information that was in his possession, before arriving at his decision. [4]                 The appellant filed a notice of appeal in this Court on November 29, 2002. [5]                 The appellant and the respondent each served and filed their memorandum of fact and law on or before March 21, 2003. [6]                 The appellant died at Montréal on May 21, 2003 and his estate is administered by the Curateur public du Québec who did not appear at the hearing of this appeal and informed the Registry of the Court that he would accept the decision of this Court. [7]                 Having considered the memoranda of the parties and having heard counsel for the respondent who relied on the respondent's written submissions, we are agreed that the Federal Court judge committed no reviewable error. [8]                 Accordingly, the appeal will be dismissed.              ... FEDERAL COURT OF APPEAL                               NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                                             A-660-02 APPEAL FROM A ORDER OF THE TRIAL DIVISION DATED NOVEMBER 6, 2002, NO. ...

Nikolaisen, [2002] 2 S.C.R. 235 at paragraph 23. In this case, I am unable to find such an error ...   [4]                The Tax Court judge further found that the appellant was not in any business in 2002 or 2003 ... Canada [2002] 2 SCK 645 at para 50.   [6]                It is clear from the facts before the Tax Court judge that the appellant had not established that he had a source of income within the meaning of those words in the Act ...

BETWEEN:                                                                                                                                                                                                                                 HER MAJESTY THE QUEEN                                                                                                                                                        Appellant                                                                                  and                                                                 ANTONIJA SIFTAR                                                                                                                                                    Respondent                                           Heard at Toronto, Ontario, on November 28, 2002.                                    ... BETWEEN:                                                                                                                                                                                                                                 HER MAJESTY THE QUEEN                                                                                                                                                        Appellant                                                                                  and                                                                 ANTONIJA SIFTAR                                                                                                                                                    Respondent                                                         REASONS FOR JUDGMENT PELLETIER J.A. [1]                 This case was, for all practical purposes, heard concurrently with Tsiaprailis v. ... FEDERAL COURT OF APPEAL                               NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                                                           A-661-01 STYLE OF CAUSE:                                        HER MAJESTY THE QUEEN                          Appellant- and- ANTONIJA SIFTAR Respondent PLACE OF HEARING:                                   TORONTO, ONTARIO DATE OF HEARING:                                     NOVEMBER 28, 2002 REASONS FOR JUDGMENT BY:              PELLETIER J.A. ...

The date at which completeness of disclosure is to be assessed is August 12, 2002. ...   [21]            The decision makers at the first and second level of review examined the 2002 tax returns filed by the appellant. ...   [25]            In his argument, counsel for the respondent conceded that the appellant’s 2002 tax returns were not before Mrs. ...

  [3]                Notices of reassessment bearing the date April 8, 2002 were first mailed to the appellant presumably on that date. ...   [4]                The Notices of Reassessment were returned to the CRA and stamped received on April 22, 2002. ...   [6]                The reassessments were received by the respondent by May 17, 2002 at the latest. ...

GLEASON J.A.     BETWEEN: HIS MAJESTY THE KING Appellant and MICROBJO PROPERTIES INC. ... Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235, paras. 8, 10 and 36). Was there a transfer? ...