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FCTD

Industria De Diseno Textil, S.A. v. Zara Natural Stones Inc., 2019 FC 1082

In its Memorandum, Natural Stones does not respond to Industria’s argument that the Board should have applied the same reasoning it applied in the parallel decision. [38]   Natural Stones adds that Industria has not provided any evidence of actual confusion and that lack of actual confusion is a significant factor (Dion Neckwear Ltd v Christian Dior, SA, 2002 FCA 29). ... PLACE OF HEARING: OTTAWA, ONTARIO   DATE OF HEARING: mARCH 6, 2019   JUDGMENT AND REASONS: ST-LOUIS J.   DATED: AUGUST 22, 2019   APPEARANCES: Catherine Bergeron   For The Applicant Adams Michael   For The Respondent SOLICITORS OF RECORD: Robic, S.E.N.C.R.L. ...
FCTD

Williamson v. Canada (Attorney General), 2005 FC 954

Present:           THE HONOURABLE MR. JUSTICE von FINCKENSTEIN                                BETWEEN:                                                          JOAN A. ... Relief sought [4]                The Applicant seeks review of the decision on the basis of three grounds: 1.         ... WILLIAMSON And ATTORNEY GENERAL OF CANADA ET AL       PLACE OF HEARING:                     Edmonton, Alberta DATE OF HEARING:                       July 6, 2005 REASONS FOR ORDER:                von FINCKENSTEIN J. ...
FCTD

Eurocopter v. Bell Helicopter Textron Canada Limitée, 2010 FC 293

Bell Helicopter Textron Canada Limitée, 2010 FC 293   Federal Court   Cour fédérale   Date: 20100312 Docket: T-737-08 Citation: 2010 FC 293 [ENGLISH TRANSLATION] Montreal, Quebec, March 12, 2010 Present: Mr. ... Wellcome Foundation Ltd., [2002] 4 S.C.R. 153, 2002 SCC 77 at paras. 51, 70, 73, 75 Eli Lilly Canada Inc. v. ... “Richard Morneau” Prothonotary FEDERAL COURT   SOLICITORS OF RECORD       DOCKET:   T-737-08   STYLE OF CAUSE:   EUROCOPTER (simplified joint stock company) and BELL HELICOPTER TEXTRON CANADA LIMITED     PLACE OF HEARING:   Montreal, Quebec   DATE OF HEARING:   March 10, 2010   REASONS FOR ORDER:   PROTHONOTARY MORNEAU   DATE OF REASONS:   March 12, 2010       APPEARANCES:   Marek Nitoslawski David Turgeon   FOR THE PLAINTIFF/ DEFENDANT BY COUNTERCLAIM   Louis Gratton Judith Robinson FOR THE DEFENDANT/ PLAINTIFF BY COUNTERCLAIM     SOLICITORS OF RECORD:   Fasken Martineau DuMoulin Montreal, Quebec   FOR THE PLAINTIFF/ DEFENDANT BY COUNTERCLAIM   Ogilvy Renault Montreal, Quebec   FOR THE DEFENDANT/ PLAINTIFF BY COUNTERCLAIM             ...
FCTD

Canada (Minister of National Revenue) v. McMordie, 2006 FC 209

On January 21, 2002, pursuant to section 231.2(1) of the Income Tax Act (the "Act"), the Burnaby-Fraser Tax Service Office issued to the Respondent a request for information ("RFI") covering the period December 1, 1996 to January 31, 2001. 2.          ... The Respondent answered on March 15, 2004 (Exhibit A-11). 7.          ... Lemieux"      Judge                                                              FEDERAL COURT     NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                  T-916-03 STYLE OF CAUSE: THE MINISTER OF NATIONAL REVENUE- and- KENNETH ROBERT MCMORDIE PLACE OF HEARING:                                 Vancouver, BC DATE OF HEARING:                                   February 13, 2006 REASONS FOR ORDER AND ORDER: LEMIEUX J. ...
FCTD

Hughes v. Canada (Customs and Revenue Agency), 2004 FC 1040

Industrial Relations Board (Canada) (2002) 292 N.R. 187 (F.C.A.) at 188 and Atlantic Engraving Ltd. v. Lapointe Rosenstein (2002) 299 N.R. 244 at 246 is determinative. [7]                In Mazhero (supra) Mr. ... Hargrave"        Prothonotary                                      FEDERAL COURT     NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                  T-2242-03 STYLE OF CAUSE: CHRIS HUGHES V.           ...
FCTD

Gordon v. Canada (Public Safety and Emergency Preparedness, 2019 FC 1225

Canada (Public Safety and Emergency Preparedness, 2019 FC 1225 Date: 20190924 Docket: IMM-5703-19 Citation: 2019 FC 1225 Ottawa, Ontario, September 24, 2019 PRESENT:   The Honourable Mr. ... The Applicant has been in Canada without any status, illegally since 2002. ...
FCTD

Canadian Shipowners Association v. Laurentian Pilotage Authority, 2016 FC 1007

Laurentian Pilotage Authority, 2002 FCT 846, the conflict pertained to whether a second pilot would be required on a vessel in a particular situation. ... The LPA negotiated a contract which contains an arbitration clause giving the arbitrator jurisdiction to determine the amount of the PSLC fee increase scheduled for July 1, 2002. ... SOLICITORS OF RECORD: Borden Ladner Gervais LLP Barristers & Solicitors Montréal, Quebec For the applicant Stikeman Elliott LLP Barristers & Solicitors Montréal, Quebec FOR THE RESPONDENT LAURENTIAN PILOTAGE AUTHORITY McCarthy Tétrault LLP Barristers & Solicitors Montréal, Quebec FOR THE RESPONDENT CORPORATION DES PILOTES DU SAINT-LAURENT CENTRAL INC.   ...
FCTD

Chen v. Canada (Citizenship and Immigration), 2019 FC 988

II.   Preliminary Issue [17]   Ms. Chen has filed an additional affidavit. ... The Court must determine whether the process followed in arriving at the decision under review achieved the level of fairness required by the circumstances of the matter (Suresh v Canada (Minister of Citizenship and Immigration), 2002 SCC 1 at para 115). [27]   An issue of procedural fairness “requires no assessment of the appropriate standard of judicial review. ... DATED: July 24, 2019   APPEARANCES: Matthew Jeffery   For The Applicants   Nora Dorcine   For The Respondent   SOLICITORS OF RECORD: Matthew Jeffery Barrister and Solicitor Toronto, Ontario   For The Applicants   Attorney General of Canada Toronto, Ontario   For The Respondent     ...
FCTD

Gandy v. Canada (Canada Customs and Revenue Agency), 2006 FC 862

Gandy and her accountant that the 2001 return was filed on time in the spring of 2002, but the details are very slippery indeed. ... In the explanation portion of the notice, CCRA said it assessed her a late filing penalty of $4,713.40 being 50% of unpaid taxes as of 15 June 2002 as well as arrears interest of $2,539.92, which interest would be compounded daily at the prescribed rate. [6]                Ms. ... There was some confusion on CCRA's part with respect to her 2002 return, which took some time to clear up. ...
FCTD

Reference re Income Tax Act, 2018 FC 919

Paragraph 8(A)(ii) reads as follows: 8)   [translation] In the course of his investigation, the informant reviewed the following documents and electronic data in the possession of the CRA’s Québec Taxation Services Office, hereinafter referred to as the “Québec TSO”: A)   The corporation income tax (T2) returns for 9011‑1345 Québec Inc. filed for the 1999 to 2002 taxation years, including the schedules and documents attached to the returns, the electronic data in the CRA’s possession, and the registrations in the Quebec enterprise registrar’s CIDREQ system, formerly known under the name of the Inspector General of Financial Institutions, for the years 1998 to 2004, concerning the corporation in question, and following this review, the informant knows that these indicate: ii)   Fiducie ML and Gaétan Laquerre each as 50% shareholders for the 1999 and 2000 taxation years, and Mario Laquerre as a 50% shareholder for the 2001 and 2002 taxation years with no indication of the ownership of the remaining 50%, in the income tax returns; and, according to the information obtained in the enterprise registrar, the shareholders for the 1999, 2000, 2001 and 2002 taxation years are Fiducie ML and Gaétan Laquerre, each at 50%. [10]   These are the new facts 9011 and the tax debtor are submitting. [11]   The argument based on these paragraphs is that they constitute [translation]  “extrajudicial admissions” since, in those paragraphs, a Canada Revenue Agency investigator [translation] “makes a distinction between the individual, Mario Laquerre, and the corporation, 9011‑1345 Québec Inc. ... MARIO LAQUERRE GAÉTAN LAQUERRE   Isabelle Mathieu‑Millaire Martin Lamoureux For the CANADA REVENUE AGENCY   SOLICITORS OF RECORD: Harvey, Jean Avocats Québec, Quebec   FOR 9011‑1345 QUÉBEC INC. MARIO LAQUERRE GAÉTAN LAQUERRE Attorney General of Canada Ottawa, Ontario FOR THE CANADA REVENUE AGENCY     ...

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