Search - 2002年 抽纸品牌 质量排名

  [19]            An Actuarial Valuation for the Plan, as of January 1, 2002, that was prepared by ActuBen and signed by Mrs. Greenhalgh, indicated that she had “Estimated Annualized 2002 Earnings” of $65,000. ...   ·          In our letter of May 14, 2003, we requested “…a detailed calculation of each member’s accrued pension entitlement as of December 31, 2002.” ...

NOËL J.A.                         PELLETIER J.A.   BETWEEN: MICHELINE BRUNET Appellant and HER MAJESTY THE QUEEN Respondent             Hearing held at Montréal, Quebec, on May 16, 2007. ...   [3]                With regard to the 2001 and 2002 taxation years, the judge found that the Minister was justified in disallowing the deduction of the expenses claimed by the appellant in computing her income because the business proposed by the appellant and her spouse had simply not started up, according to the admission of the appellant’s spouse, who designed the project. ... “Gilles Létourneau” J.A.     “Marc Noël” J.A.     “J.D. Denis Pelletier” J.A.   ...

  [2]                Jolly Farmer Products Inc. appealed its reassessments for the 1998, 1999, 2000, 2001, 2002 and 2003 taxation years on May 30, 2005 (“Corporate Appeal”) ...   [23]            The Reassessments for the Corporate Appellant relate to 1998, 1999, 2000, 2001, 2002 and 2003 taxation years, the Reassessments for the Shareholder Appellants relate to 2000 and 2001 taxation years, and the Corporate and Shareholder Appeals were commenced in 2005. ...   [25]            Accordingly, the Appellants’ motion for a stay of the Order will be dismissed with costs.             ...

Lapointe Rosenstein, 2002 FCA 503, at paragraphs 8 and 9.)   [3]                HOAC is registered as a charitable organization under the Income Tax Act. ... HOAC is entitled to its costs of this motion.     “K. Sharlow” J.A.   ... DATED:                                                                                  March 31, 2009     WRITTEN REPRESENTATIONS BY:     Natalie Worsfold FOR THE APPLICANT   Joanna Hill FOR THE RESPONDENT     SOLICITORS OF RECORD:   Barrister & Solicitor Ottawa, Ontario   FOR THE APPLICANT   John H. ...

Nikolaisen [2002] 2 S.C.R. 235).   [31]            In coming to this conclusion, the Tax Court Judge considered four factors to be particularly persuasive: 1)       The Appellants' response of July 21, 1994 to the tenant's counsel, calculating the tenant commitments, being primarily rent, less subtenant recoveries and seeking such amount as compensation for the surrender of the lease;   2)       Mr. ...   [36]            I would dismiss the four appeals with one set of costs in file A-295-06.     ... Deputy Attorney General of Canada   FOR THE RESPONDENT         ...

Gendron, it was set at $1,043,889. [10]            The second relevant transaction occurred four days later on September 30, 2002. ... Gendron’s shares, those purchased on September 26, 2002, and those given to her on September 30, 2002, were then sold to BW Technologies on October 7, 2002. [12]            At the end of the day, in her return of income for taxation year 2002, Ms.  ... B.                  The shares received by Ms. Gendron as gifts and sold to BW Technologies [36]            On September 30, 2002, 4 days after purchasing the shares, Ms.  ...

This decision proved fatal because the trial judge relied on the financial statements that were adduced in evidence to decide the outcome of the appeal (Reasons, para. 25) : I do not believe that the accountant Lévesque made a mistake in preparing the bar’s financial statements for the year 2002. ... Simard’s comments to the effect that the 2002 financial statements were not accurate and did not reflect reality, the accountant Lévesque did not have the presentation of the bar’s operating results for the years 2002 and 2003 changed. I conclude that that the bar’s financial statements for the years 2002 and 2003 did indeed reflect the existing relationship between Mr. ...

BETWEEN:                                                                  PATRICK JAMES                                                                                                                                                        Applicant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                    Heard at Vancouver, British Columbia on March 26, 2003.            ... BETWEEN:                                                                  PATRICK JAMES                                                                                                                                                        Applicant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                        REASONS FOR JUDGMENT OF THE COURT                                (Delivered from the Bench at Vancouver, British Columbia                                                                  on March 26, 2003) NOËL J.A. [1]              This is an application for Judicial Review of a decision of Judge Mogan of the Tax Court of Canada (reported as James v. Canada, 2002 D.T.C. 1723; [2002] 2 C.T.C. 2376) dismissing the appeal from an assessment issued under the Income Tax Act (the "Act") with respect to the applicant's 1998 taxation year. [2]                 The sole issue is whether the applicant is entitled to deduct moving expenses from dividend income. ...

Canada, [2002] T.C.J. No. 653 (QL), 2003 D.T.C. 76, [2003] 2 C.T.C. 2303 (T.C.C.). [2]                 Section 160 is one of a number of provisions in the Income Tax Act that create vicarious or secondary liability for tax debts. ... Of that amount, approximately $45,752.51 was an interim payment and the remainder, $26,261.37, was paid after the conclusion of the bankruptcy proceedings in October of 2002. ... Canada (Attorney General) (2002), 293 N.R. 391, 220 D.L.R. (4 th) 149 (F.C.A.): [8] There is no doubt that this Court may overrule its own decisions. ...

Justice Beaubier of the Tax Court of Canada dated March 31, 2006 (2006 TCC 207), which dismissed the appellant’s appeal from a determination by the Minister of National Revenue that the appellant had employed the intervenor, Judith Wilson, in insurable employment from January 1, 2002 to November 10, 2002. [2]                After reviewing the evidence in the light of this Court’s decision in Wiebe Door Services Ltd v. ... I would award no costs to the intervener.   “M. Nadon” J.A.   “I agree.             ... DATED:                                                                                  November 10, 2008     APPEARANCES:   Andrzej Stawicki THE APPELLANT ON HIS BEHALF   John Gibb-Carsley Linda Bell   FOR THE RESPONDENT   Judith Wilson THE INTERVENER   SOLICITORS OF RECORD:       John H. ...