Search - 2002年 抽纸品牌 质量排名

MALONE J.A.                                                                                                                                                                                                                    ... A-25-03 BETWEEN:                                                                                                                                               PETER RONALD FRENCH                                                                                                                                                          Appellant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                      Respondent                                                                                                                                                           A-22-03 BETWEEN:                                                                                                                                                             BARRY ACE                                                                                                                                                          Appellant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                      Respondent                                                                                                                                                           A-23-03 BETWEEN:                                                                                                                                                  MARGARET LANIGAN                                                                                                                                                          Appellant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                      Respondent                                                                                                                                                           A-24-03 BETWEEN:                                                                                                                                                 CAROL STACEY-DIABO                                                                                                                                                          Appellant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                      Respondent                                                         REASONS FOR JUDGMENT                                               (Delivered from the Bench at Ottawa, Ontario,                                                                 on November 18, 2003) [1]                 These are four appeals of judgments of the Tax Court of Canada dated December 12, 2002, dealing with a common set of issues. ... The Queen), [2002] T.C.J. No. 667 (QL), 2003 D.T.C. 200, [2003] 2 C.T.C. 2275 (T.C.C.). ...

NEAR J.A.     BETWEEN: GITA GOLDSTEIN   Appellant and HER MAJESTY THE QUEEN   Respondent     Heard at Toronto, Ontario, on February 3, 2014. ... Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235, at paragraphs 10 to 15 and 19 to 25). ... Pentney Deputy Attorney General of Canada For The RESPONDENT       ...

Canada, [2002] T.C.J. No. 500 (QL). The Crown has applied for judicial review of that decision. [2]                 Ms. ... Canada, [2002] T.C.J. No. 46 (QL); Claussen Estate v. Canada, [2003] T.C.J. ... Canada, [2002] T.C.J. No. 670 (QL); Lundrigan v. Canada, [2002] T.C.J. ...

REASONS FOR JUDGMENT OF THE COURT BY:                                                     BLAIS J.A.         ... BETWEEN: VASUNDARA RAGHAVAN Appellant and   HER MAJESTY THE QUEEN Respondent     REASONS FOR JUDGMENT BLAIS J.A. [1]                At issue in this case is whether the appellant, Vasundara Raghavan, can deduct certain business expenses in excess of revenue reported in the 2001, 2002 and 2003 taxation years based on whether the appellant undertook a bona fide business venture during those years, or, as the respondent, Her Majesty the Queen, claims, whether she simply undertook to manufacture tax deductions for those years ... The respondent suggests that the appellant was not engaged in a bona fide business and is simply attempting to manufacture tax deductions. [6]                At trial, Justice Woods concluded that the website consulting business was not a bona fide commercial activity and dismissed the appeals for 2001 and 2002 taxation years. ...

Rex, 2002 SCC 42 at paras. 61-62, [2002] 2 S.C.R. 559 (Bell ExpressVu)). ... Secretary of State for the Home Department, [2002] UKHL 36, [2003] 1 A.C. 920, per Lord Scott of Foscote, at para. 106.   ... Québec (Attorney General), 2002 SCC 84 at para. 82, [2002] 4 S.C.R. 429 (Gosselin); Charkaoui at para. 136; Febles at para. 68). ...

Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235). [4]                The Judge found as a fact that the Appellant’s investment in Landmark Canada took place on January 4, 2002. ... HER MAJESTY THE QUEEN     PLACE OF HEARING: Montréal, Quebec   DATE OF HEARING: DECEMBER 5, 2017   REASONS FOR JUDGMENT BY: BOIVIN J.A.   ... GLEASON J.A.   DATED: December 7, 2017   APPEARANCES: Marco Zuliani Andrée Chiasson   For The Appellant   Joanna Hill   For The Respondent   SOLICITORS OF RECORD: Marco Zuliani Montréal, Quebec   For The Appellant   Nathalie G. ...

O/A CONNOR HOMES Appellant and THE MINISTER OF NATIONAL REVENUE Respondent     Dockets: A-120-12 A-128-12     BETWEEN:   1324455 ONTARIO INC. ... Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235. The first issue identified above raises questions of law and of procedural fairness, and should thus be reviewed on a standard of correctness. ... The Queen, 2002 D.T.C. 6053 (F.C.A.) (“ Wolf ”); Royal Winnipeg Ballet v. ...

French contends that he made such gifts during the 2000, 2001 and 2002 taxation years. ... These amendments were enacted in 2013 with an effective date of December 21, 2002 (the 2002 amendments). ... Hence the conviction with which he found that the appellant’s plea had no chance of success (Reasons, paras. 25 and 26). [30]            The Tax Court judge found support in his assessment of the purpose of the 2002 amendments in the Explanatory Notes which accompanied the 2002 amendments. ...

WEBB J.A.     BETWEEN: MICHAEL PALANGIO     Appellant and HER MAJESTY THE QUEEN     Respondent   Heard at Toronto, Ontario, on November 18, 2013. ... WEBB J.A.     BETWEEN: MICHAEL PALANGIO     Appellant and HER MAJESTY THE QUEEN     Respondent   REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario on November 18, 2013)     WEBB J.A ... Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235). We are all of the view that the appellant has failed to demonstrate that the Tax Court Judge made any palpable and overriding error with respect to:   a)         his finding that the appellant did not have a source of business income in relation to his writing articles for the Heads Up newspaper; or   b)         his finding, in any event, that the appellant failed to establish a connection between the legal fees and this writing activity that would support a finding that these legal fees were incurred for the purpose of earning income from this activity ...

(the appellant) from an assessment issued with respect to its 2002 taxation year ...   [15]            In its tax return for the 2002 taxation year, Dorr-Oliver claimed pursuant to subsection 20(12) its proportionate share of the U.S. tax paid by the GL&V limited partnership. ... Pound   FOR THE APPELLANT   Susan Shaughnessy Michel Lamarre   FOR THE RESPONDENT     SOLICITORS OF RECORD:   STIKEMAN ELLIOTT LLP Montréal, Quebec   FOR THE APPELLANT   WILLIAM F. ...