Search - 2002年 抽纸品牌 质量排名

According to that disclosure, and as stated in the audit report in respect of Raymond Lepore's personal file, his income for 2002 and 2003 was as follows:   Year 2002 2003 Income reported by Raymond Lepore prior to his bankruptcy $23,549 $20,799 Additional income reported by Raymond Lepore following his bankruptcy $377,150 $528,775 Total income $400,699 $549,574     (v)               On September 8, 2004, Diane Deluca learned that Raymond Lepore and all the corporations that he controlled had declared bankruptcy.   ... Lepore admitted that the aforementioned amounts withdrawn from the Supplier do not appear in his income tax returns for the 2002 and 2003 taxation years ... The only documentary evidence submitted by the Appellant was                               (i)             the contract (Exhibit A‑1),                           (ii)             the invoice dated October 9, 2002 (Exhibit A‑3),                         (iii)             the invoice dated December 6, 2002 (Exhibit A‑4), and                         (iv)             the invoice dated August 11, 2003 (Exhibit A‑2) ...

  [4]      To make his decision concerning the finding that the workers’ employment was employment under a contract of service for the purposes of paragraph 5(1)(a) of the Act, the Minister relied on the facts described in paragraph 7 of the Reply:   (a)        The Appellant operated a business specializing in the appraisal of real estate;   (b)        The business was operated year-round;   (c)        In 2002, the Appellant generated about $850,000 in sales;   (d)        The company’s business hours were 9 a.m. to 5 p.m., Monday to Friday;   (e)        Réjean Paris and Vincent Ladouceur are both chartered appraisers;   (f)         Both workers were employed by the Appellant;   (g)        The main duties of Réjean Paris were to   —        handle the records of financial institutions; —        supervise current operations; —        verify and approve the appraisers’ records, occasionally assist Vincent Ladouceur and testify in court;   (h)        The main duties of Vincent Ladouceur were to   —        handle the records of cities and municipalities, —        supervise current operations; —        verify and approve the appraisers’ files, occasionally assist Réjean Paris and testify in court;   (i)         They worked on the Appellant’s premises;   (j)         They worked more than 40 hours per week; their hours were not accounted for by the Appellant;   (k)        Each of the workers received $1,000 per week plus two bonuses including one for RRSP purchases;   (l)         The workers’ wages were established based on the number of hours worked by each of them as well as the company’s financial performance ...   [6]      The assessment is for 2002. Messrs. Ladouceur and Paris are chartered appraisers ... In 2002, they each held 50% of the shares. In 2003, Mr. Ladouceur became the holder of 100% of the shares and Mr. ...

Force & Lumière Électriques Inc v. M.N.R., 2007 TCC 25       Docket: 2006‑366(EI)   BETWEEN: FORCE & LUMIÈRE ÉLECTRIQUES INC., Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent. ... Mavis Cavanaugh, Reviser       Citation: 2007TCC25 Date: 20070207 Docket: 2006‑366(EI) BETWEEN :   FORCE & LUMIÈRE ÉLECTRIQUES INC.,   Appellant, and   MINISTER OF NATIONAL REVENUE, Respondent.   ...   [29]     I noted the following facts:   ·         The fact that Nasrat Al‑Bashir worked for months without receiving a cent is very unusual;    ·         The fact that he commenced legal proceedings to recover a colossal amount of unpaid salary and later signed an agreement under which he received a frankly minimal amount of less than 10% of the claim, namely $4,000, is also very unusual;   ·         Nasrat Al‑Bashir, through the Commission des normes du travail, claimed more than $50,000, even though he had already received $19,800, which totals nearly $70,000 in salary, whereas he stated that the agreement called for a salary ranging from $40,000 to $50,000 per year, already a considerable amount given the Appellant's ability to pay;   ·         He incurred automobile expenses that he neither claimed nor obtained from the Appellant;   ·         He did not file an income tax return for the years 2002 and 2003;   ·         He signed a declaration in support of an application for a copy of a citizenship certificate, an application whose contents completely contradict his version of the facts, which is that he worked continuously without leaving Canada, whereas his claim alleges that he is often outside Canada;   ·         He stated that the application was filled out by his lawyer, whereas Mr.  ...

The financial statements for the Appellant corporation for the year ending December 31, 2002, also submitted, showed the book value of fixed assets as $235,511.00 and current assets at $2,157.00. ... The December 31, 2002 statements also show an additional private loan of some $11,500.00 and additional shareholder loans of some $54,000.00. ... The Queen, 2002 DTC 2006 (TCC) both Tardif, J. and Little, J. held respectively that the lack of financial resources is decisive on the question before me. ...

(Braun & Associates) v. M.N.R., 2009 TCC 339       Docket: 2008-2955(CPP) BETWEEN:   6005021 CANADA INC. ...   [5]           2009 FCA 55.   [6]           2001 SCC 59.   [7]           2007 TCC 547 ...   [8]           2002 FCA 144. ...

  [13]     The corporation has no employees, Mr. Marocco insisted.   [14]     Mr. ... Marocco (calendar year) 1999 $96,303 $20,000 2000 $19,975 $18,950 2001 $23,614 $10,500 2002 ($27,426) $ 7,500   [15]     All amounts were received by Mr. ...   [26]     The appeals are dismissed.   Signed at Ottawa, Canada, this 9 th day of January, 2004.     ...

Translation certified true on this 22nd day of July 2002. Stephen Balogh, Revisor [OFFICIAL ENGLISH TRANSLATION] 1999-3270(EI) BETWEEN: GROUPE DESMARAIS PINSONNEAULT & AVARD INC., Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent. ... Signed at Ottawa, Canada, this 8th day of May 2002. "D.R. Watson" D.J.T.C.C. ... Translation certified true on this 22nd day of July 2002. Stephen Balogh, Revisor [OFFICIAL ENGLISH TRANSLATION] ...

Prior to the hearing, by Order of Boyle J. dated October 30, 2009, the appeals for the 2001, 2002 and 2004 taxation years were quashed. ... M.N.R., 2002 SCC 49, to argue that there was no disposition of the lease payments. ... [64]          In 2004, the Appellant submitted amended tax returns for the 1997 to 2002 taxation years. ...

Reg. 36,070 (May 22, 2002) as amended. (collectively, the “U.S. Orders”) 20. From 2002 to 2006, the United States collected approximately US $5.4 billion in duties in relation to imports of Canadian softwood lumber products into the United States.  ... Sullivan, Sullivan and Driedger on the Construction of Statutes (4th ed. 2002), at p. 422, explains that the presumption has two aspects.  ...

The Queen, 2011 DTC 1118 [at at 650], 2011 TCC 144, aff'd 2002 DTC 7450, 2002 FCA 386       Docket: 2000-3248(IT)G BETWEEN: S.T.B. ... Signed at Ottawa, Canada, this 8th day of March, 2011.   “G.J. Rip” Rip C.J.           ...   [62]          The appeals are allowed with costs.     Signed at Ottawa, Canada, this 8th day of March, 2011.       ...