Search - 2002年 抽纸品牌 质量排名

Justice Harrington   BETWEEN: DAVID ASHER GROSH Applicant   and   REVENUE CANADA TAXATION FAIRNESS REVIEW BOARD   Respondent   REASONS FOR ORDER AND ORDER   [1]                For a number of years Mr. ... In 2002, Mr. Grosh requested the Minister to waive interest and penalties owed on the 1993 through 1996 taxation years on the grounds of financial hardship. ... DATED:                                              June 19, 2007       APPEARANCES:   Mr. ...

  [15]            The relevant provisions are reproduced in the Appendix.   ...   [19]            In 3430901 Canada Inc. v. Canada (Minister of Industry) [2002] 1 FC 421, leave for appeal before the SCC, refused [2001] S.C.C.A. no. 537 (Telezone) at paragraph 47, the Court of Appeal thus summarized: In reviewing the refusal of a head of a government institution to disclose a record, the Court must determine on a standard of correctness whether the record requested falls within an exemption. ...   [42]            For those reasons, this application for review under section 41 of the Act is dismissed.     ...

  [6]                The Applicant challenged the reassessments for the 1999 to 2002 taxation years before the Tax Court of Canada, but was unsuccessful. ... In the Tax Court of Canada (TCC) judgment dated March 15, 2007, […] the judge upheld the assessment of the penalties. […] the taxpayer has appealed this TCC decision re 2001 & 2002 tax years to the Federal Court of Appeal. As per update […] taxpayer has until the end of this month [May 2008] to file documents to continue her case with the Federal Court of Appeal re 2001 & 2002 tax years […]     [55]            These aspects of the “Quality Assurance Review” dated May 22, 2008 merit some comments. ...

                                                                     * * * * * * * *   [2]         The relevant facts may be summarized as follows:   [3]         On May 28, 1999, Mario Latour (the applicant) owed a tax debt to the respondent amounting to $2,449.85 ...                                                                            * * * * * * * *   [23]       Recently, in Lanno v. ... Canada Customs and Revenue Agency, 2002 FCT 84, at paragraph 30, while it is understandable that an individual might want to benefit from an error made by the respondent, it is nevertheless unacceptable. ...

Grundy in the amount of $617,765.92. [7] e)         Mr. Grundy's income was $66,219 in the 2001 taxation year, $61,741 in the 2002 taxation year, and $73,918 in the 2003 taxation year. [8]             f)          Mr. ... Grundy responded by letter dated February 18, 2002. [11] i)           After review of Mr. ... This request was treated as a "second level" fairness request. [13] k)          By letter dated December 17, 2002, the "second level" fairness review officer asked Mr. ...

(the Act), the plaintiff is appealing against a September 24, 2002 decision of the Minister of National Revenue rendered under section 131. ... The report was forwarded to the plaintiff on or about September 10, 2001, and the plaintiff did not submit any further evidence challenging the notice of ascertained forfeiture before the Minister ' s decision was rendered on September 24, 2002. [7]         The plaintiff now contests the existence of reasonable grounds for the investigator to believe that offences under the Act or its regulations had been committed and submits that the Minister ' s decision rendered pursuant to section 131 of the Act is therefore incorrect in fact and in law. ... On February 28, 2001, the plaintiff told the two investigators, Beaulieu and Masson, that the value of the cherry picker was $4,000. [13]       On May 9, 2002, in the matter of Court of Quebec docket number 450-73-000233-019, the plaintiff pleaded guilty to failing to report to the nearest open customs office, contrary to subsection 11(1) and section 161 of the Act. ...

It is of course for an applicant to establish, on the habitual standard of proof in civil matters, that the application complies with the requirements of the Act (Christian Dior, S.A. v Dion Neckwear Ltd., 2002 FCA 29, [2002] 3 FC 405, para 10). [11]   The Registrar found that the DO GHAZAL & Design mark was sufficiently known in association with the tea products to negate the distinctiveness of the Mark to be registered (prior to the opposition). ... A “question of mixed fact and law involves applying a legal standard to a set of facts” (Housen v Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235, para 26). ... C.     Reasonableness [31]   It follows that the Registrar’s decision is to be reviewed on a standard of reasonableness. ...

Justice Simon Noël     BETWEEN: MARIMAC INC Applicant and   THE MINISTER OF PUBLIC SAFETY AND EMERGENCY PREPAREDNESS Respondent     REASONS FOR JUDGMENT AND JUDGMENT   [1]                This is an application brought by Marimac Inc. ... Canada, 2002 FCT 518 (TD), aff’d 2002 FCA 430).    Finally, I reiterate, the evidence indicates that the Applicant and the broker were informed by the verification officers of the commencement of the audit and was again contacted upon the audit’s completion.    ... Therefore, costs will be in favour of the Respondent.                                     ...

Based on the evidence submitted by the applicant for the cost of sending registered mail and the proof of service of Claude Plante filed in the Court record on February 22, 2002, I find that the amount of $26.47 should be allowed. ...   [13]   The applicant’s bill of costs totalling $808.73 is allowed in the amount of $624.73. A certificate of assessment will be issued for this amount.     MONTRÉAL, QUEBEC May 22, 2009     “Diane Perrier” DIANE PERRIER   ASSESSMENT OFFICER     FEDERAL COURT     SOLICITORS OF RECORD   COURT FILE NO.:   T-289-07     Between:   CLAUDE PLANTE     Applicant and LES ENTREPRISES RÉAL CARON LTÉE Respondent     ASSESSMENT OF COSTS IN WRITING   PLACE OF ASSESSMENT: Montréal, Quebec   REASONS OF DIANE PERRIER, ASSESSMENT OFFICER   DATED:   MAY 22, 2009   WRITTEN SUBMISSIONS:   Claude Plante   for the applicant   Guy Sirois   for the respondent   SOLICITORS OF RECORD:   Guy Sirois Anjou, Quebec   for the respondent   ...

Canada, 2002 FCA 117, [2002] F.C.J. No. 427 (QL) at para. 6. The case law has moreover stated that when the motion to strike is sought pursuant to paragraph 221(1)(a) of the Rules on the basis that no reasonable cause of action is shown, that motion can be brought at any stage of the proceedings: Dene Tsaa First Nation v. ...   [33]            In light of the particular circumstances of this case, I exercise my discretionary powers under section 400 of the Rules and make no award as to costs.                   ... No costs are awarded.       "Robert M. Mainville" Judge FEDERAL COURT   SOLICITORS OF RECORD     DOCKET:                                           T-198-09     STYLE OF CAUSE:                           ANDREW P. ...