Search - 2002年 抽纸品牌 质量排名

[36] The CRA submits the Action is subject to the Ontario Limitations Act, 2002, SO 2002, c 24, Sch B [Limitations Act]. ... "Ann Marie McDonald" Judge   FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-281-21   STYLE OF CAUSE: JOSELIA FERREIRA AND CARLOS SOARES v CANADA REVENUE AGENCY   PLACE OF HEARING: TORONTO, ONTARIO DATE OF HEARING: february 21, 2023 JUDGMENT AND REASONS: MCDONALD J.   DATED: March 17, 2023 APPEARANCES: Joselia Ferreira Carlos Soares ON THEIR OWN BEHALF   Wendy Linden Sarah Mackenzie For The defendant   SOLICITORS OF RECORD: Attorney General of Canada Toronto, ON For The DEFENDANT     ...

RELEVANT FACTS [3]                In November 2002, in Penner International Inc. v. ...   [16]            She also confirmed having filed a refund application covering two consecutive periods, namely, from January 1 to December 31, 2001, and from January 1 to December 31, 2002, as it appears on the form. ... Deputy Attorney General of Canada Ottawa, Ontario   FOR THE DEFENDANT           ...

  [101]        In Canada v. Monias (C.A.), [2002] 1 F.C. 51 (C.A.) (leave to appeal denied), the Court found that the residence of the employees can be a significant factor because when the employee does not live on the reserve, it indicates that their employment income was not acquired or used on a reserve. ... Canada (Minister of Fisheries and Oceans) (C.A.), [2002] F.C.J. No. 1739 (QL), 2002 FCA 485, set forth the following issues to be addressed: (1)        What is the appropriate comparator group? ... No. 62 (QL), aff’d 2002 FCA 105)   [134]        The personal characteristic of residence is not referred to in the 1994 Guidelines, nor are other personal characteristics referenced ...

  [5]                This complaint (the first complaint) was investigated and dismissed by the Commission in December of 2002. ...   [7]                The alleged conduct of Complaint No. 20041466 occurred from December 1997 to September 2002. The alleged conduct of Complaint No. 20050312 occurred from March 1999 to September 2002. ...

Canada (Minister of Citizenship and Immigration), 2002 SCC 3, [2002] 1 S.C.R. 84 to determine whether to exercise its discretion. ... When this Court reviews an IAD decision regarding the exercise of the IAD’s discretion under the IRPA, reasonableness is the appropriate standard of review (Canada (Citizenship and Immigration) v Khosa, [2009] 1 S.C.R. 339, 2009 SCC 12, at paras 58 and 60; Chieu v Canada (Minister of Citizenship and Immigration), [2002] 1 SCR 84, 2002 SCC 3, at para 66). ... DATED: May 24, 2019   APPEARANCES: Guillaume Cliche Rivard   FOR THE APPLICANT   Michel Pépin FOR THE RESPONDENT   SOLICITORS OF THE RECORD:   Nguyen, Tutunjian & Cliche-Rivard Montréal, Quebec   FOR THE APPLICANT   Attorney General of Canada Montréal, Quebec FOR THE RESPONDENT     ...

Justice Russell     BETWEEN:   PETER RADONJIC       Applicant   and       CANADA REVENUE AGENCY       Respondent                      REASONS FOR JUDGMENT AND JUDGMENT   INTRODUCTION   [1]                This is an application for judicial review pursuant to subsection 18.1 of the Federal Courts Act, RSC, 1985, F-7 of a decision [Decision] of the Canada Revenue Agency [CRA] dated 16 April 2012 to deny the Applicant’s T1 Adjustment Requests for the 2004 to 2007 taxation years. ... The decision was in the realm of reasonable outcomes; whether an individual is involved in a business is a case-by-case determination, based on the specific facts of each case (Stewart v Canada, 2002 SCC 46 [Stewart]) ... See Stewart v Canada, [2002] 2 S.C.R. 645, 2002 SCC 46 at paragraph 52; Cohen, above; and Belawski v Canada (Minister of Natural Revenue), 1954 CarswellNat 152, 11 Tax ABC 299 (TAB) at paragraph 3 ...

Justice Martineau   BETWEEN: NORTHVIEW APARTMENTS LTD. Applicant and   ATTORNEY GENERAL OF CANADA Respondent     REASONS FOR JUDGMENT AND JUDGMENT     [1]                This is an application for judicial review of a decision by the Minister of National Revenue (the Minister) denying relief from interest and penalties for a total amount of $6,101.70 as of March 21, 2008, arising from the reassessment of Northview Apartments Ltd., 1998 to 2002 tax returns under s. 220(3.1) of the Income Tax Act, R.S.C. 1985 (5 th Supp.), c.1 (the Act), one of a set of provisions commonly referred to as “the taxpayer relief provisions”. ... Fineberg on January 7, 2002. Meanwhile, Mr. Fineberg underwent surgery to be implanted a Pacemaker. ... Fineberg had already been contacted by the fiscal authorities in 2002 and 2005 about missing tax returns. ...

In an inter office memo dated January 10, 2002, they provided a summary to the acting director for decision. [19]            On January 15, 2002, the acting director reviewed and approved the summary recommendation. ... ANALYSIS Standard of Review [22]            In Edwards v. Canada (Customs and Revenue Agency), (2002) FCT 618, [2002] F.C.J. ... That conclusion was open to him, given the information available. [26]            I have carefully reviewed the Tribunal record provided by counsel for the Respondent on July 10, 2002. ...

According to the CCRA, the Applicant was sent a Notice of Reassessment by registered mail on May 13, 2002. ... Evidence on the record shows that a document came back unclaimed to the CCRA on May 28, 2002. In August 2002, a CCRA official demanded payment to the Applicant of an amount owing in respect of the 1998 taxation year. ...

Laquerre (Re), 2008 FC 459         Date: 20080409   Docket: T-699-07 Citation: 2008 FC 459 Ottawa, Ontario, the 9th day of April 2008 PRESENT: The Honourable Mr. ...   [8]                In May 2003, Annie Valois, a Canada Revenue Agency (Agency) auditor, informed Laquerre that she wanted to conduct an audit for tax years 1998 to 2002, inclusive, of his business and that of Fiducie Laquerre, ML and 9067, as well as three other numbered companies, namely, 9075-3153 Québec Inc. (9075); 9015-7769 Québec Inc. (9015); and 9029-0065 Québec Inc. (9029). ...   [14]            According to Mr. Ferland’s affidavit of April 25, 2007, a)       Laquerre owes the Agency a total of $1,145,686.04 based on four notices of reassessment dated August 31, 2006, for the taxation years 1999 to 2002, inclusive, a notice of assessment dated November 6, 2006, for the 2005 taxation year and a notice of reassessment dated April 25, 2007, for the 2005 taxation year; b)       Fiducie Laquerre owes the Agency $167,784.65 based on an initial assessment dated August 31, 2006, for the 2001 taxation year, a notice of reassessment dated August 31, 2006, for the 2002 taxation year, and a notice of reassessment dated April 25, 2007, for the 2004 taxation year; c)       ML owes the Agency $764,945.99 based on five notices of reassessment dated August 31, 2006, for the taxation years 1998 to 2002, inclusive, and a notice of reassessment dated April 25, 2007, for the 2004 taxation year; d)       MJ owes the Agency $30,000 based on a notice of assessment dated April 25, 2007, for an indirect transfer of property carried out on July 29, 2002; e)       9122 owes the Agency $29,070.74 based on two notices of reassessment dated A pril 25, 2007, for the 2004 and 2005 taxation years; f)         9067 owes the Agency $101,386.21 based on a notice of assessment dated April 25, 2007, for the 2005 taxation year ...