Search - 2002年 抽纸品牌 质量排名

I can only interfere with such findings if they demonstrate a palpable and overriding error on the part of the court below: 2002 SCC 33 "> Housen v. Nikolaisen, 2002 SCC 33 [" Housen "] at paragraph 10. [33]            According to the appellant, the TCC misunderstood the child support payment schedule. ... See supra at paragraph 35. [44]            I can interfere with this finding of mixed fact and law only if it is characterized by a palpable and overriding error. 2002 SCC 33 "> Housen at paragraph 36. ...

SHARLOW J.A.                         DAWSON J.A.   BETWEEN: GEORGE TRIESTE Appellant and   HER MAJESTY THE QUEEN Respondent     REASONS FOR JUDGMENT DAWSON J.A. [1]                For reasons cited as 2012 TCC 91, 2012 DTC 1125, the Tax Court of Canada dismissed the appellant’s appeal from assessments made under the Income Tax Act, R.S.C. 1985, c.1 (5th Supp.) in respect of the 2000, 2001, 2002 and 2003 taxation years. ... Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235).   [4]                The appellant asserts two principal errors ... Buote FOR THE APPELLANT     Brent E. Cuddy FOR THE RESPONDENT         SOLICITORS OF RECORD:   McCabe, Filkin, Garvie, Hein LLP Brampton, Ontario FOR THE APPELLANT     William F. ...

Canada [2002] 2 S.C.R. 645 at para. 38).   [6]                We are not convinced that Lamarre Proulx J. erred when she held in effect that the survival of AVSI as a profit-marking entity remained possible at the end of 1999 and that its activities were carried on with that end in mind. ... DELIVERED FROM THE BENCH BY:                             NOËL J.A.       APPEARANCES:   Aaron Rodgers FOR THE APPELLANT   Bernard Fontaine FOR THE RESPONDENT     SOLICITORS OF RECORD:   Spiegal Sohmer Rodgers Montréal, Quebec   FOR THE APPELLANT   John H. ...

Canada 2002 FCA 23.); and 4)       The transferor must be liable to pay tax under the Act at that time ... Nikolaisen, [2002] 2 S.C.R. 235.   ANALYSIS Interpreting Subsection 160(1) [15]            The Supreme Court of Canada’s preferred approach to statutory interpretation remains Dreidger’s modern principle (Elmer A. ... Canada 2002 FCA 23 at paragraph 10. This is supported by cross-examination of the respondent at trial: Q:         And why did you agree? ...

The amounts claimed were $1,846 for the 2001 taxation year and $23,998 for each of taxation years 2002, 2003 and 2004 ...     [11]            Following the filing of Notices of Objection by the appellant to his reassessments for the years at issue, the Minister, on January 20, 2006, confirmed the reassessments for the appellant’s taxation years 2001, 2002, 2003 and 2004. ...   [60]            As a result, the amounts claimed by the appellant as deductions for taxation years 2001, 2002, 2003 and 2004 are “support amounts” pursuant to subsection 56.1(4) and paragraph 60(1) (b) of the Act.   ...

Aktary from his income tax appeal for the year 2002 (2006 TCC 359). [2]                Mr. ... Aktary deducted the cost of the shares in computing his business profit for 2002. ... Aktary’s income tax appeal for 2002. This appeal will be dismissed with costs. [7]                Mr. ...

CONCURRED IN BY: TRUDEL J.A MAINVILLE J.A     Date: 20140206 Docket: A-155-12   Citation: 2014 FCA 35   CORAM: PELLETIER J.A. ... “taxable supply”  “taxable supply” means a supply that is made in the course of a commercial activity;   « fourniture taxable »  « fourniture taxable » Fourniture effectuée dans le cadre d’une activité commerciale.     ... Nikolaisen, 2002 SCC 33,  [2002] 2 S.C.R. 235 at paragraphs 34 and 36. ...

  [12]            On November 30, 2004, Mr. Cole responded to Ms. Brophy’s letter and indicated, inter alia, There were no transactions during 2002. ... Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235, paragraphs 8 and 10 (Housen)). ...   [44]            This finding led him to inform CCRA that there had been no transactions during 2002 for Hunt River, that “… the amounts that were filed for 2002 were amounts carried forward from 2001” (Transcript 1, p. 97 / Appeal Book, Vol. 2, p. 314) and that “… the company had not been operating since 1999” (ibid ...

The federal license is issued under the Excise Act, 2001, S.C. 2002, c. 22 (Act).   2.       ... Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235; Bristol-Myers Squibb Co. v. ... Dawson” J.A.     “I agree             Carolyn Layden-Stevenson J.A.”   ...

(T.D.), [2003] 2 F.C. 146, [2002] 4 C.T.C. 220, 2002 D.T.C. 7315. [2]                 In his Requirements, dated July 11 and July 18, 2001, the Minister required BDO Dunwoody (Dunwoody), the accountants for Bruce Kitsch, Leslie Tower and Robert Tower (the Taxpayers) to deliver up all the tax files, tax planning documents and all of the files relating to the Taxpayers, and to provide written responses to certain questions. ... Minister of National Revenue, 2002 D.T.C. 7310, [2002] 4 C.T.C. 210 (F.C.T.D.)). [32]            The Taxpayers also assert that the Requirements, which are intended to elicit information about the 1997 and 1998 taxation years, were issued more than three years after the initial assessment of those years, and thus after the expiry of the normal limitation period for those years. ... The appeal should be allowed with costs, the order of the Applications Judge, dated September 3, 2002, should be set aside, and the application for judicial review should be dismissed with costs.                                                                                                  ...