Search - 2002年 抽纸品牌 质量排名

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FCTD

Macintosh v. Canada (National Revenue), 2019 FC 1343

In 2002 and 2003 the CRA disallowed the business losses claimed and added income to reflect the 1999 RRSP withdrawals. ... The result was the grant of relief in four separate interest accrual periods between 2002 and 2012: The period from May 13, 2002 to May 17, 2004 (the first relief period) for interest on arrears for the 1995 to 2000 taxation years. ... V.   Analysis A.     Did the Minister fetter her discretion? [20]   Mr. ...
FCTD

Nike Bauer Hockey Inc. v. Nike International Limited, 2008 FC 666

“Richard Morneau” Prothonotary FEDERAL COURT   SOLICITORS OF RECORD     DOCKET:                                           T-237-02   STYLE OF CAUSE:                           NIKE BAUER HOCKEY INC.                                                             ... Defendant/Defendant by Counterclaim     PLACE OF HEARING:                    Montréal, Quebec   DATE OF HEARING:                      May 12, 2008   REASONS FOR ORDER:                PROTHONOTARY MORNEAU   DATED:                                              May 26, 2008     APPEARANCES:   François Guay   FOR THE DEFENDANTS Gordon J. Zimmerman Daniel Urbas   FOR THE DEFENDANT   SOLICITORS OF RECORD:   Smart & Biggar Montréal, Quebec   FOR THE DEFENDANTS Borden Ladner Gervais LLP Toronto, Ontario   FOR THE DEFENDANT   ...
FCTD

Canada (Attorney General) v. Chad, 2018 FC 556

The Court must determine whether the Respondent has   established an “apparent case” for disclosure of the     redacted information (Khan v R, [1996] 2 FC 316 at     paras 24-25);   4.   Once an apparent case for disclosure has been     established, the Court must consider reviewing the     redacted information (Khan v R, [1996] 2 FC 316 at   para 25);   5.   ... [84]   The Applicant argues that the fact that the Requirements are part of an ongoing audit process and not final decisions weighs in favour of upholding the objection to disclosure. [85]   The importance of the audit process in the context of the income tax regime of self-assessing and self-reporting income has been well recognized (R v Jarvis, 2002 SCC 73 at paras 49-54). ...
FCTD

Canada (Minister of Transport) v. Delco Aviation Ltd., 2003 FCT 733

., 2003 FCT 733                                                                                                                                             Date: 20030612                                                                                                                                   Docket:     T-1888-01                                                                                                                             Citation:    2003 FCT 733 Ottawa, Ontario, this 12 th day of June, 2003 PRESENT:    THE HONOURABLE MR. JUSTICE BLANCHARD BETWEEN:                                                         MINISTER OF TRANSPORT                                                                                                                                                                                                                Applicant                                                                              - and-                                                         DELCO AVIATION LIMITED                                                                                                                                                    Respondent                                                REASONS FOR ORDER AND ORDER Introduction [1]                 This is an application for judicial review of the decision of the Appeal Panel of the Civil Aviation Tribunal (the "Appeal Panel"). ... On September 19, 2002 the Tribunal member, M. Beauchamp, determined that the constituent elements of the infractions had been met and imposed fines of $500 on account of the May 16 and May 20 landing and take off (counts 1 and 2), and $1,000 on account of the May 16 and 20 use of Class F airspace without authorization, for a total of $3,000. ...
FCTD

Lavigne v. Canada (Justice), 2009 FC 684

Justice Shore     BETWEEN: JEAN LAVIGNE Applicant and   DEPUTY MINISTER OF JUSTICE   and   PUBLIC SERVICE COMMISSION Respondents   REASONS FOR JUDGMENT AND JUDGMENT   I. ... He was even seconded to the Royal Canadian Mounted Police (RCMP) full time for one year, from 2002 to 2003, and appeared before the adjudication board in charge of enforcing the RCMP Code of Conduct. ... Deputy Attorney General of Canada   FOR THE RESPONDENTS             ...
FCTD

Gagné v. Canada (Attorney General), 2010 FC 778

  [2]                The applicant, Bernard Gagné, is an individual who made excess contributions to his registered retirement savings plan (RRSP) from 1995 to 2002. ... The applicant submitted that he had been misled by a financial advisor who, from 1995 to 2002, repeatedly overestimated his RRSP contributions, which is what created the excess amount. ...   [24]            In fact, from 1995 to 2002, that is, for seven consecutive years, the applicant made excess contributions to his RRSP. ...
FCTD

Plattig v. Canada (Attorney General), 2003 FC 1074

    [30]            The respondent submits, however, that these errors do not warrant the Court's intervention. ... " Dolores M. Hansen "               J.F.C.C.                                                ... DATE OF HEARING:                                   June 24, 2002 REASONS FOR Order:                               The Honourable Madam Justice Hansen DATED:                     September 17, 2003 APPEARANCES: Jana Karolina Plattig                                          FOR PLAINTIFF / APPLICANT Karen Truscott                                                  FOR DEFENDANT/ RESPONDENT SOLICITORS OF RECORD: Jana Karolina Plattig                                          FOR PLAINTIFF/APPLICANT Deputy Attorney General of Canada                  FOR DEFENDANT/ RESPONDENT ...
FCTD

Bremer v. Canada (Attorney General), 2006 DTC 6125, 2006 FC 91

Background [3]                The applicant expected that he would receive a refund for the 2002 tax year as a result of tax deductions for charitable donations and tuition transfers from his three dependent children. ... He calculated that this amount was greater than the balance he owed, and that he would receive a refund of approximately $900. [4]                The applicant filed his return for the 2002 tax year on October 14, 2003, five months after the filing deadline of April 30, 2003. ... The CCRA noted that the applicant could have filed his 2002 return on time, and later, when tuition transfer forms were properly signed, requested a reassessment. ...
FCTD

Danada Enterprises Ltd. v. Canada (Attorney General), 2012 DTC 5083 [at at 6986], 2012 FC 403

Decision of Appeals Division Notice of Confirmation FACTS: [8]                The Minister issued notices of reassessment of the Applicant’s 2000, 2002 and 2003 taxation years on October 23, 2006 (the Reassessments). ... The revised document reads as follows:     Your Notices of Objection to the income tax assessment for the 2000, 2002 and 2003 tax years have been carefully reviewed under subsection 165(3) of the Income Tax Act. ... At that time, the CRA also registered a judgment against the Applicant’s properties for $500,488.88, which had been obtained on January 19, 2007 for half of the amount owing under the 2000, 2002 and 2003 Reassessments.               ...
FCTD

TCC Holdings Inc. v. Families as Support Teams Society, 2014 FC 830

Chosen People Ministries, Inc. et al., (2002), 19 C.P.R. (4th) 186, 2002 FCT 613, aff'd (2003) 27 C.P.R. (4th) 193, 2003 FCA No. 272. The term "public authority" is not defined in the Act. [21]            While there is no definition of public authority in the Trade-marks Act, the Federal Court of Appeal established a two-part test to determine if a party is a “public authority” for the purposes of subparagraph 9(1)(n)(iii) of the Trade-marks Act in Ontario Assn of Architects v Assn of Architectural Technologists of Ontario, 2002 FCA 218 at paras 47-53 [Ontario Association]. ... DATED: august 29, 2014   APPEARANCES: Michael Adams   For The Applicant   No one appearing   For The Respondent   SOLICITORS OF RECORD: Riches, McKenzie & Herbert LLP Barristers and Solicitors Toronto, Ontario   For The Applicant   N/A   For The Respondent     ...

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