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FCTD

Ylanan v. Canada (Public Safety and Emergency Preparedness), 2019 FC 1063

II.   Background [3]   Ms. Ylanan is a 39-year-old citizen of the Philippines. ... FEDERAL COURT SOLICITORS OF RECORD DOCKET: IMM-5520-18   STYLE OF CAUSE: MARYFLOR DIRECT YLANAN v MPSEP   PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: May 28, 2019   REASONS FOR JUDGMENT AND JUDGMENT: BELL J.   DATED: August 9, 2019   APPEARANCES: Warda Shazadi Meighen For The Applicant   Meva Motwani For The Respondent   SOLICITORS OF RECORD: Waldman & Associates Toronto, Ontario For The Applicant   Attorney General of Canada Toronto, Ontario For The Respondent     ...
FCTD

Arita v. Canada (Public Safety and Emergency Preparedness), 2010 FC 1019

Canada (M.C.I.), [2002] 1 S.C.R. 3; Chieu v. Canada (M.C.I.), [2002] 1 S.C.R. 84; Al Sagban v. Canada (M.C.I.), [2002] 1 S.C.R. 133). With respect to section 3 of the Convention Against Torture, Justice Martineau stated the following in Sidhu v. ... ORDER     The Applicants’ application for a stay is denied.     “Yvon Pinard” Judge           FEDERAL COURT   SOLICITORS OF RECORD       DOCKET:   IMM-5908-10   STYLE OF CAUSE:   Edgardo ARITA, Etelvina GOMEZ ARITA v. ...
FCTD

Canada (Minister of National Revenue) v. Welton Parent Inc., 2006 DTC 6093, 2006 FC 67

Canada (A.G.), [2002] 3 S.C.R. 209 in which section 488.1 of the Criminal Code, R.S.C. 1985, c. ... British Columbia (Information and Privacy Commissioner), [2002] B.C.J. ... Canada (A.G.), [2002] 3 S.C.R. 209, governing the searches of law offices: 1. ...
FCTD

Professional Institute of the Public Service of Canada v. Canada (Customs and Revenue Agency), 2004 FC 507

" [123]        I note, however, that in Sargeant v. Canada (Customs and Revenue Agency), [2002] F.C.J. ... Canada (Customs and Revenue Agency), [2002] F.C.J. No. 1372, 2002 FCT 1043 (F.C.T.D.) ... ORDER THIS COURT ORDERS that 1.         The Application is dismissed. 2.         ...
FCTD

Amdocs Canadian Managed Services Inc. v. Canada (National Revenue), 2021 FC 707

[56] The Applicant submits the Minister’s decision is unreasonable in light of two cases: Revera Long Term Care Inc v Canada (National Revenue), 2019 FC 239 (“ Revera ”), and Abakhan & Associates Inc v Canada (Attorney General), 2007 FC 1327 (“ Abakhan ”). In addition, the Applicant asserts the Minister’s decision is unreasonable in light of the CRA’s Information Circular 75-7R3 Reassessment of a Return of Income (“ Information Circular ”). ... DATED: July 5, 2021   APPEARANCES: Glenn Ernst Nando De Luca   For The Applicant   Rita Araujo Jesse Epp-Fransen   For The Respondent   SOLICITORS OF RECORD: Goodmans LLP Barristers and Solicitors Toronto, Ontario   For The Applicant   Attorney General of Canada Toronto, Ontario For The Respondent     ...
FCTD

McLennan v. Canada (Attorney General), 2019 FC 1267

Their decisions are reviewable on the reasonableness standard: Cartier v Canada (Attorney General),  2002 FCA 384 [Cartier], at paras   6-9, upheld most recently in Canada (MCI) v Huruglica, 2016 FCA 93 at para 50; Gagnon v Canada, 2017 FC 258 at para 13; Jean-Baptiste v Canada (AG), 2012 FC 522 at paras 16-17. ... VII.   Conclusion [39]   This judicial review application is dismissed. ... DATED: OCTOBER 7, 2019   APPEARANCES: John Dillon For The Applicant   Carolyn Phan   For The Respondent   SOLICITORS OF RECORD: John Dillon Barrister and Solicitor Kingston, Ontario   For The Applicant   Deputy Attorney General of Canada Ottawa, Ontario For The Respondent     ...
FCTD

Laviolette v. Canada (Customs and Revenue Agency), 2004 FC 176

According to Revenue Canada, the taxpayers who were part of the second group had invested between 1992 and 1994 in companies which had not applied for a tax shelter number and the members of which had not applied for an investment tax credit. [6]        The applicant withdrew his notice of objection on April 24, 2002, to take advantage of the provision regarding equity. [7]        On April 30, 2002, the Agency sent a letter to the applicant telling him that it had agreed to cancel part of the interest on arrears to take account of the delay that had occurred between audit of the companies and the issuing of the new notices of assessment. ... It also cancelled the interest for the period between July 5, 1994 and February 21, 1996 (the date of the second notice of assessment) for 1993, representing the sum of $8,043.97. [8]        On May 28, 2002, the applicant asked the Agency to reconsider his case once again. [9]        On September 16, 2002, the Agency notified the applicant it was cancelling another part of his interest on arrears, namely $2,857.22 for the period between May 1, 1993 and July 4, 1994, in respect of the 1992 taxation year and $339.10 for the period between May 1, 1994 and July 4, 1994, in respect of the 1993 taxation year. [10]      The applicant requested a review of this last decision by the Agency. ... Gauthier, C Tr, LLL                                                  FEDERAL COURT OF CANADA                                                       SOLICITORS OF RECORD DOCKET:                                                                   T-1713-02 STYLE OF CAUSE:                                                   Michel Laviolette v. ...
FCTD

Hughes v. Canada (Customs and Revenue Agency), 2004 FC 1055

However, in December 2002, Mr. Hughes began an effort to re-open the decision by writing to the Commissioner of the CCRA complaining about the outcome of the selection process. ... Canada (M.C.I.), 2002 FCT 514 at para. 13 (F.C.T.D.); Krishnamurthy v. ... Campbell"              Judge                                      FEDERAL COURT     NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                  T-2242-03 STYLE OF CAUSE:                 Chris Hughes                     - and- Canada Customs and Revenue Agency                                                       PLACE OF HEARING:                                 Vancouver DATE OF HEARING:                                   August 3, 2004 REASONS FOR ORDER:                          CAMPBELL, J. ...
FCTD

Beima v. Canada, 2015 FC 1367

See Spathing v Canada (Solicitor General), 2003 FCT 445; Canada (Minister of Citizenship and Immigration) v Seifert, 2002 FT 859 at para 12.   ... DATED: December 9, 2015   APPEARANCES: John Charles Beima   ON HIS OWN BEHALF   Wendy Bridges   For The Defendant   SOLICITORS OF RECORD: William F. Pentney Deputy Attorney General of Canada Edmonton, Alberta   For The Defendant     ...
FCTD

Fiducie Dauphin (Re), 2010 FC 1144

Justice de Montigny                 IN THE MATTER OF THE INCOME TAX ACT and IN THE MATTER OF ASSESSMENTS BY THE MINISTER OF NATIONAL REVENUE UNDER THE INCOME TAX ACT AGAINST: FIDUCIE DAUPHIN and 9125-9622 QUÉBEC INC. ... PLACE OF HEARING:     Montréal, Quebec DATE OF HEARING:       June 1, 2010 REASONS FOR ORDER AND ORDER:         de MONTIGNY J. DATED:         November 15, 2010 APPEARANCES:   Martin Lamoureux FOR THE APPLICANT   Sébastien Sénéchal FOR THE RESPONDENT   SOLICITORS OF RECORD:   Myles J. ...

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