Search - 2002年 抽纸品牌 质量排名

Canada (Customs and Revenue Agency), 2003 FC 973 Date: 20030825 Docket: T-1062-01 Citation: 2003 FC 973 Guelph, Ontario, Monday, the 25 th day of August 2003 PRESENT:      The Honourable Madam Justice Dawson BETWEEN:                                                            DYANE DUSSAULT                                                                                                                                              Applicant                                                                         - and-                                  CANADA CUSTOMS AND REVENUE AGENCY                                            and CANADA POST CORPORATION                                                                                                                                         Respondents                                           REASONS FOR ORDER AND ORDER DAWSON J. [1]              The applicant has applied under section 41 of the Access to Information Act, R.S.C. 1985, c. ... Canada (Minister of Public Works and Government Services), 2002 FCT 921; Canadian Broadcasting Corp. v. ... Dawson"                                                                                                                                                     Judge                                                                                     FEDERAL COURT                         NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                                T-1062-01 STYLE OF CAUSE: Dyane Dussault v. ...

Assn. of Architectural Technologists of Ontario, [2002] F.C.J. No. 813, para. 30 (C.A.)) or where an issue of jurisdiction is involved (see McFadyen v. ...       “ B. L. Strayer ” Deputy Judge FEDERAL COURT   SOLICITORS OF RECORD     DOCKET:                                           T-2223-05   STYLE OF CAUSE:                           McNaught Pontiac Buick Cadillac Ltd.                                                             v.                                                             Canada Customs and Revenue Agency       PLACE OF HEARING:                     Winnipeg, Manitoba   DATE OF HEARING:                       October 11, 2006   REASONS FOR JUDGMENT:        Justice Strayer   DATED:                                              October 27, 2006     APPEARANCES:   Mr. ...

Chamas, 2006 FC 1548   Date:  20061222   Docket: T-1169-06   Citation:  2006 FC 1548   Ottawa, Ontario, December 22, 2006   PRESENT: The Honourable Mr. ... With this application he alleges to be employed with “MCCA Zurich” as an administrator since 2002, earning $93,600.00 per annum. ...     “ Edmond P. Blanchard” Judge   FEDERAL COURT   SOLICITORS OF RECORD       DOCKET:                                           T-1169-06   STYLE OF CAUSE:                           Her Majesty the Queen v. ...

After several years of investigation and negotiation, an agreement entitled [translation] “Proposed Civil and Penal Settlement Agreement” [the Agreement] was signed on November 25, 2002, and amended on November 28, 2002, and on March 20, 2003. [5]                Further to this Agreement, the different tax debtors paid the amounts that were listed therein. [6]                However, paragraph 8 of the Agreement provided that the Agency’s decision to disallow a farm loss in the amount of $1,128,454 would be upheld. ... Kessiby, who told the applicant to disregard it given that a final reconciliation would be done under the terms of the Agreement dated November 25, 2002, and amended on November 28, 2002. [8]                However, starting in March 2007, the Agency began deducting and setting off amounts owed as and when money became due to the applicant. ... Montréal, Quebec   FOR THE APPLICANT   William F. Pentney Deputy Attorney General of Canada Montréal, Quebec   for the respondent     ...

II.   Background [4]   It is helpful to start with the applicable legal framework before dealing with the facts. ... The fact that the AG of Canada did not make such an argument cannot have the effect of denying the applicant’s right to ask the referee to deal with this issue. [38]   In the alternative, the applicant claims that the Court must intervene because the referee made palpable and overriding errors in applying the Labour Program policy, and in confirming the inspector’s decision despite all the evidence demonstrating that the survey did not take note of the prevailing industry practice, as required by the Regulations. [39]   The Supreme Court stated in Housen v Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235 that a trial judge’s findings of fact can only be reversed if the trial judge made a palpable and overriding error. ... The appellate standard is that of “palpable and overriding error”, which has been defined to mean that review is warranted only if the error is plainly seen or obvious (Housen v Nikolaisen, 2002 SCC 33 at paras 5-6, [2002] 2 S.C.R. 235). ...

Second Audit [6]                Mr. Sayson attended at the applicant's business office on various dates in April and May 2002 to conduct an audit of the applicant's taxation years ending January 31, 1999 through January 31, 2000. ... [underlining added] [8]                Notwithstanding, in early November 2002, the CCRA requested that the applicant file a waiver of the normal reassessment period in respect of its 1999 taxation year. The applicant filed the waiver on November 6, 2002 but later, on November 25, 2002, filed a revocation of the waiver. ...

Canada (Attorney General), 2006 FC 1164         Date: 20060929 Docket: T-1122-05 Citation: 2006 FC 1164   BETWEEN:   ROBIN AND MERRILEA YOUNG   Applicants and     THE ATTORNEY GENERAL OF CANADA   Respondent       REASONS FOR ORDER GIBSON J.   ... Introduction   [1]                These reasons follow the hearing at Kamloops, British Columbia, on September 21, 2006, of a single application for judicial review of two decisions of an officer of the Canada Revenue Agency (the “Officer”) on behalf of the Minister of National Revenue, denying at the second level requests for relief from penalties and interest accumulated in respect of, in the case of Robin Young, his 1998, 1999, 2000, 2001 and 2002 taxation years and, in the case of Merrilea Young, in respect of her 1999, 2000 and 2001 taxation years ... DATED:                                              September 29, 2006       APPEARANCES:   Robin Young Merrilea Young   ON THEIR OWN BEHALF   Mr. ...

Canada (Customs and Revenue Agency), 2005 FC 1341       Date: 20050930 Docket: T‑1844-04 Citation: 2005 FC 1341 BETWEEN:   PIERRE GIRARD   Applicant and     CANADA CUSTOMS AND REVENUE AGENCY   Respondent             REASONS FOR ORDER HARRINGTON J. [1]                In May 2004, Pierre Girard, an employee of the Canada Customs and Revenue Agency (CCRA), received an internal e-mail announcing a position to be filled. ... Sheppard, [2002] 1 S.C.R. 869 (QL), at paragraph 15:  ... The courts frequently say that justice must not only be done but must be seen to be done, but critics respond that it is difficult to see how justice can be seen to be done if judges fail to articulate the reasons for their actions. ... Justice Harrington   DATED:                                                         September 30, 2005         APPEARANCES:   Sean T. ...

., 2006 FC 1284           Date: 20061025 Docket: T-1655-04 Citation: 2006 FC 1284 OTTAWA, ONTARIO, October 25, 2006 PRESENT:     The Honourable Mr. ...   [7]                Fuzion began reporting imports and sales of blank discs to CPCC in October 2002.  ... DATED:                                              October 25, 2006                APPEARANCES:   Mr. ...

    [34]            As a result of a decision of the Canadian International Trade Tribunal in November 2000, the CRRA, in its policy statement dated April 29, 2002, changed its definition of “heating oil” to mean:... any fuel oil for use in oil-burning equipment for the generation of heat for domestic or industrial purposes.   ... Schedule I (Section 23)   9.1       Diesel fuel and aviation fuel, other than aviation gasoline, $0.04 per litre.                           ... DATED:                                              May 2, 2007       APPEARANCES:   H. ...