Search - 2002年 抽纸品牌 质量排名

  [7]                On February 1, 2002, the company filed a notice of intention to make a proposal. ...   [8]                On March 5, 2002, the Minister assessed the company for unremitted source deductions for the year 2002, in the amount of $824.65. ... (k) In reality, the appellant was a director until at least as recently as January 3, 2002.   ...

NADON J.A.                         PELLETIER J.A.   BETWEEN: ANDRÉ LAVERDIÈRE Appellant and MINISTER OF NATIONAL REVENUE Respondent     REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Québec, Quebec, on October 1, 2008) NADON J.A. [1]                The appellant contests a decision by Justice Favreau of the Tax Court of Canada dated January 26, 2007, dismissing the appeal he had filed against the decision by the Minister of Revenue (the Minister), according to which the appellant did not hold insurable employment since he was not an employee during the period in issue, namely April 8, 2002, to August 10, 2002. ...   [5]                The appeal will therefore be dismissed with costs.     ... APPEARANCES:   Eric Le Bel FOR THE APPELLANT   Marie-Claude Landry FOR THE RESPONDENT       SOLICITORS OF RECORD:   Fradette, Gagnon, Têtu, Le Bel, Potvin Chicoutimi, Québec   FOR THE APPELLANT   John H. ...

(the Act) for his 2002 taxation year.   [2]                In computing his income for the 2002 taxation year, the appellant deducted an amount of $12,000 on line 8590 (Bad debts) of his statement of professional activities that was filed with his T1 income tax return. ... He has not provided me any evidence with respect to bad debts for 2002. …     [6]                The Tax Court Judge also made the following statement (reasons for judgement at para. 4):   … [The appellant] calculated [the $12,000] expense by determining an allowance for doubtful accounts in year one and in year two, and determining the difference. ...     [7]                As the appellant was unable to demonstrate that debts totaling $12,000 became unrecoverable during his 2002 taxation year, the Tax Court Judge held that the deduction was properly disallowed ...

  [10]            In 2002, the judge concluded that the appellant had not been able to show that the [TRANSLATION] “chief source of income was farming or a combination of farming and another source of income” (paragraph 18 of 2002 reasons for judgment), hence the disputed decision of the Minister under subsection 31(2) of the ITA ... Fraud by the respondent’s employees was not raised in 2002. This argument appears in the motion to amend.   ... Grenier to carefully reread the 2002 judgment and section 152(4).   [35]            In the case at bar, subparagraph 152(4)(a)(i) is relevant. ...

Nikolaisen, [2002] 2 S.C.R. 235, 2002 SCC 33, paragraph 8). The remedy that Norma Ford was seeking in relation to her procedural fairness argument was to send the matter back to the Tax Court of Canada for a new hearing. ... HER MAJESTY THE QUEEN     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: October 7, 2014   REASONS FOR JUDGMENT BY: WEBB J.A.   ... BOIVIN J.A.   DATED: November 7, 2014   APPEARANCES: Self-represented   For The Appellants   Erin Strashin   For The Respondent   SOLICITORS OF RECORD: William F. ...

Your employment shall cease as of October 16, 2002.   2.         We shall pay you $20,000, minus all deductions that apply, as compensation, plus an additional $5,000 in six (6) months, if  LBS has retained at least 75% of your managed assets.   3.         ... [my emphasis]     [5]                The amounts of $20,000 and $5,000 referred to in clause 2 of the termination agreement were paid out in 2002 and 2003 respectively, and in each case, LBS issued a T4A slip, making the appropriate deductions at source ...   [9]                The appellant is appealing that part of the judgment which upheld the taxation of the $20,000 he received during taxation year 2002. ...

LINDEN J.A. [1]                 In this application for judicial review in respect of assessments made under the Income Tax Act for the 1994, 1995, and 1996 taxation years it is apparent that the learned Tax Court judge refused to consider exhibit A-6, an affidavit that had been properly entered into the record before him in an earlier phase of the trial ten months before its conclusion on March 14 and 15, 2002. [2]                 The Tax Court Judge and all counsel and parties appear to have forgotten that exhibit A-6, an affidavit by a Mr. ... Linden"                                                                                                                                                                   J.A.                                         ... APPEARANCES BY:                          James McReynolds                     For the Applicant Elizabeth Chasson Brent Cuddy For the Respondent                                                                                                                                                                         SOLICITORS OF RECORD:           Solmon Rothbart Goodman LLP Barristers and Solicitors Toronto, Ontario For the Applicant           Morris Rosenberg Deputy Attorney General of Canada      For the Respondent ...

Kossow from reassessments made under the Income Tax Act, R.S.C. 1985, c. 1 (5 th Supp.) for the 2000, 2001, and 2002 taxation years.  ... Kossow’s appeal.     I. Facts   [3]                In 2000, 2001, and 2002, Ms. ... She claimed tax credits of $20,046 (2000), $24,060 (2001), $20,045 (2002) in respect of payments to Ideas totaling $50,000 (2000), $60,000 (2001), and $50,000 (2002). ...

(ITA) for the taxation years 1999, 2000, 2001, and 2002.   [2]                The Judge held that Mr Pelletier’s income from his logging business in those years was not exempted from tax by paragraphs 81(1)(a) of the ITA and 87(1)(b) of the Indian Act, R.S.C. 1985, c. ... Nikolaisen, 2001 SCC 33, [2002] 2 S.C.R. 235 at para. 28.   [7]                In my opinion, the Judge committed no such error. ... Deputy Attorney General of Canada FOR THE RESPONDENT       ...

All such events occurred on June 25, 2002.   e.        As noted, PC changed its name to 050509 N.B. ... g.       On July 15, 2002, PC by cheque paid 601 Ltd. the amount of $10,000. The cheque was deposited on August 27, 2002.   h.       PC prepared Articles of Dissolution on July 31, 2002 and it was officially dissolved on February 4, 2005 ...