Search - 2002年 抽纸品牌 质量排名

  [3]                The Foundation was audited by CCRA three times: in 1998 (for the 1997 taxation year), in 2001 (in respect of the 1998-2000 taxation years), and in 2003 (in respect of the 2001 and 2002 taxation years).  ...   [4]                On May 14, 2003 an auditor representing the CCRA, in a meeting with the Foundation, orally requested such information respecting the Foundation’s donors to the FLP for the 2001 and 2002 taxation years.   ... Consoli dated May 20, 2003 with the list of 2001 and 2002 donors is attached as Exhibit “J”.  ...

RINA GASHI By their litigation guardian, ALI GASHI   Applicants and   THE MINISTER OF CITIZENSHIP AND IMMIGRATION   Respondent     REASONS FOR JUDGMENT AND JUDGMENT   O’KEEFE J ...       [33]            I am of the view that this section applies to the present case. ... JUDGMENT   [44]            IT IS ORDERED that the application for judicial review is dismissed.       ...

  [13]            In late 2002, balances on the payroll deductions and HST accounts for HEL were certified in the Federal Court and registered with the Judgment Enforcement Registry for Newfoundland and Labrador. ...   [16]            Part way through 2002, A&E and Central Springs became the employers for those workers needed for the respective businesses. ... The Supreme Court of Canada has described the relationship between the taxpayer and CRA during an audit as being one of “opposing positions” (see R v Jarvis, 2002 SCC 73, [2002] 3 S.C.R. 757, para 84). ...

Canada (M.N.R.), [2002] 2 S.C.R. 720 (First Vancouver) and more recently by the Federal Court of Appeal in Canada (M.N.R.) v. ... Le Nouveau Petit Robert, Paris, 2002   “Contrepartie reçue en espèce ou autrement lors de la cession d’un bien, de l’obtention d’un prêt ou de l’émission de titres.”   ... With costs.                               “Mireille Tabib”                           Prothonotary   Certified true translation   K.A. ...

JUSTICE KELEN                               BETWEEN:                                                         ELEONORA GALETZKA                                                                                                                                             Applicant                                                                         - and-                                                             THE MINISTER OF                                              CANADA CUSTOMS AND REVENUE                                                                                                                                         Respondent                                             REASONS FOR ORDER AND ORDER [1]                This is an application for judicial review of a June 25, 2002 "fairness decision"of the Minister of National Revenue ("Minister") as represented by Mr. ... THE MINISTER'S DECISION [5]                In its June 25, 2002 letter, the Agency provided the following reasons for denial: (1)        the ability to borrow to pay the debt in full appears to exist; (2)        there is a poor history of voluntary payments on the account; (3)        the applicant failed to report part time income on her 1997 income tax return, even though she verbally advised the Agency that she was working two days per week; (4)        existing information indicates that the applicant failed to report income earned in 1999. [6]                The above decision was based on the May 22, 2002 recommendation of Elisa McEachern, Collections Officer at the Fairness Review Unit of the Agency ("Collections Officer"), who reviewed the applicant's file and concluded the following: (1)        there was ample evidence indicating that the applicant was not separated from her husband as she had represented; (2)        the applicant provided an Income and Expense Statement, and Net Worth Statement that did not account for her husband's estimated income, expenses, assets and liabilities; (3)        if her husband's financial information is included, the applicant's household monthly income is approximately $4,170 and the monthly expenses are approximately $2,536, leaving $1,634 of disposable income; (4)        the estimated equity in the applicant's property is $140,000, and the household income appears sufficient to support an increase in mortgage to clear the applicant's tax debt; and, (5)        no evidence of an inability to borrow was submitted with the applicant's second level fairness request. ... JUSTICE KELEN DATED:                                              May 7, 2004 APPEARANCES BY:                        Ms. ...

The deadlines to file for the credits were October 2002 and April 2003. [5]                The meeting with Mr. ... Canada (2002), 225 FTR 154 (Teitelbaum J.) and Case v. Attorney General of Canada, 2004 FC 825 (O'Keefe J.). [18]            VR Interactive disputes the finding of the review committee, upheld by Mr. Gibson, that there had been a delay from February 2002 to October 2003. ...

The Canada Revenue Agency [CRA] imposed interest amounts because Toastmaster had been late in filing its returns for the years 2001, 2002, and 2005. ... However, subsequent Notices of Reassessment were issued on August 7, 2009 which assessed arrears interest pursuant to s 161(1) of the ITA for the 2001, 2002 and 2005 taxation years. Interest was assessed to be $346,718.17, $125,110.24, and $142,974.35 for the 2001, 2002 and 2005 taxation years, respectively. ...

  [10]            In February of 2002, Mr. Kreklewich was contacted by Calvin Miller, a representative of the respondent, who wanted to know when Mr. ... In all of the circumstances, and in the exercise of my discretion, I decline to make any order of costs.                               ... CANADA REVENUE AGENCY     PLACE OF HEARING:                     Regina, Saskatchewan     DATE OF HEARING:                       August 30, 2007     REASONS FOR JUDGMENT  AND JUDGMENT:                          Mactavish J.     ...

On June 1, 2000, she filed a claim for refugee status and the claim was denied on March 25, 2002. ...   [9]                The Federal Court of Appeal, in Legault v. Canada (Minister of Citizenship and Immigration), [2002] 4 F.C. 358 (F.C.A.), stated that a decision-maker must identify and define the best interest of the child so that it can be given the appropriate weight in the circumstances of the case ... JUDGMENT     [17]            The decision is set aside, and the matter referred back for redetermination by a different officer.       ...

  [3]                On April 18, 2008, the Canada Revenue Agency (CRA) issued assessments and reassessments for taxation years 2002 – 2007 in respect of the Applicants.  ... Papa for taxation years 2000 – 2002. Furthermore, the result of that audit produced a capital loss for Mr. ... However, the assessments that formed the basis of the jeopardy orders signed by Justice Tremblay-Lamer were in respect of the 2002 – 2007 taxation years. ...