Search - 2002年 抽纸品牌 质量排名

Government confirmed the preliminary determinations by orders dated April 2, and May 22, 2002. ... Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235 (Housen). Findings of fact are reviewable on a standard of palpable and overriding error: Housen, at paragraph 10. ... Government as a result of the ruling that no countervailing or anti-dumping duties were payable prior to May 22, 2002. ...

Respondent       Dealt with in writing without appearance of parties.   ... HK$200 Mln Note ‘A-‘ Rtg Withdrawn on Early Redemption”;-          Standard & Poor’s publication dated June 25, 2002, titled “GE Capital (Hong Kong) Ltd. ... FRN Upgraded to ‘AAA’ from ‘A’”;-          Standard & Poor’s publication dated July 15, 2002, titled “GE Capital (Hong Kong) Ltd.”;-          Standard & Poor’s publication dated September 5, 2003, titled “GE Capital (Hong Kong) Ltd. ...

TALL Appellant   and   HER MAJESTY THE QUEEN Respondent       Heard at Toronto, Ontario, on November 23, 2009. ... Miller dismissed Mr Tall’s appeal from reassessments by the Minister of National Revenue of his tax liability for the taxation years 2001, 2002 and 2003 ... Canada (Attorney General), 2002 FCA 370, 220 D.L.R. (4 th) 149.   [5]                We are also of the view that the Judge made no error warranting the intervention of this Court when she exercised her discretion to award costs of the appeals to the Crown. ...

LÉTOURNEAU J.A.                         TRUDEL J.A.   BETWEEN: GUY PICARD Appellant and HER MAJESTY THE QUEEN Respondent               Heard at Québec, Quebec, on December 14, 2009. ... Nikolaisen, [2002] 2 S.C.R. 235.   [5]                We are of the opinion that the judge was properly instructed as to the law applicable in this case. ... TRUDEL J.A.     DELIVERED FROM THE BENCH BY:     LÉTOURNEAU J.A.       ...

Nikolaisen, [2002] 2 S.C.R. 235.       VI. Analysis [18]            The Judge was correct to initially conclude that the purchase of Jovalguy shares did not constitute a qualified investment within the meaning of subsection 146(1) because Jovalguy was neither a small business corporation nor an eligible corporation within the Regulations.  ... Royal Bank of Canada (2002), 59 O.R. (3d) 74 (C.A.).     Collateral Issue [27]            One further issue requires resolution.  ... Carole Benoît     FOR THE APPELLANT   Mr. William Walker   FOR THE RESPONDENT     SOLICITORS OF RECORD:       John Sims,Q.C. ...

RYER J.A.                         TRUDEL J.A.   BETWEEN: ROCHELLE L. MOSS Appellant and HER MAJESTY THE QUEEN Respondent       Heard at Winnipeg, Manitoba, on March 18, 2009. ... Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235).   [12]            In our view, the appellant has demonstrated no such error on the part of the trial judge. ... APPEARANCES:   Rochelle Moss SELF-REPRESENTED APPELLANT   Julien Bédard FOR THE RESPONDENT     SOLICITORS OF RECORD:     FOR THE APPELLANT   John H. ...

  [6]                Mr Ostroff testified before the Tax Court that he had been employed as a sales representative until 2002 when his employer went out of business; he reported net income of $46,486 for that year. He further stated that he had received employment insurance benefits in 2002 and 2003, when he started a paralegal business ... Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 234 at paras. 28 and 36.    [9]                We are not persuaded that the Judge did so err. ...

  [2]                In reassessing the appellant for the taxation years at issue, the Minister disallowed business losses in the amount of $539,419 for 2001 and $559,338 for 2002. ...   [3]                The main issue before the Tax Court was whether the appellant’s losses in taxation years 2001 and 2002, following the disposal of stock options in BCE Emergis (“Emergis”), were on account of capital or income. ... The Judge further concluded, at paragraph 174, that the buying and selling of shares by the appellant during taxation years 2001 and 2002 did “… not constitute a business as defined in sub-section 248(1) of the Act”. ...

The Court is not to second-guess the business acumen of taxpayers (see 2002 SCC 46 "> Stewart v. Canada, 2002 SCC 46 at para. 55). The subordinate purpose is sufficient. ... See 2002 SCC 33 "> Housen v. Nikolaisen, 2002 SCC 33 at paragraphs 19 to 25. ...

  [2]                The Court rightly found that the fact that a received amount must ultimately be reimbursed has no effect on the quality of income at the time it is received. [3]                Under the provisions of paragraph 56(1)(a) of the Act, the appellant was required to include any amount received in 2002, including amounts attributable to the 2000 and 2001 taxation years ...   [4]                The appeal will be dismissed without costs in the circumstances.       ... NOËL J.A.                         PELLETIER J.A.   BETWEEN: FRANCINE LESSARD Appellant and HER MAJESTY THE QUEEN Respondent       JUDGMENT             The appeal is dismissed without costs.     ...