Search - 2002年 抽纸品牌 质量排名

A Notice of Objection was filed on September 28, 2001. 5.          By Notice of Decision dated January 15, 2002, the Minister confirmed the assessment. 6.          ... E-15, (the " Act ") effective January 1, 1991, and was assigned a GST registration number 101076826; c)          the Appellant was required to file quarterly GST returns; d)          the Appellant's major business activity is providing take-out gourmet food and catering services; e)          at all material times, the Appellant advertised itself as a caterer; f)           at all material times, the Appellant provided supplies that were zero-rated and taxable at the standard rate of 7%; g)          at all material times, the Appellant's supplies taxable at 7% included:             i)           the delivery of non-frozen meals;             ii)          sandwiches and soups;             iii)          desserts and cookies;             iv)         party trays; and             v)          catering services; h)          for the Assessment Period, the Appellant filed its GST returns reporting GST of $1,860.51 and input tax credits ("ITCs") of $20,856.46, claiming net refunds of $18,995.95, as detailed in Schedule "B"; i)           by Notice of Assessment numbered 11CU2000256, dated September 18, 2001, the Minister assessed the Appellant for under-reported GST of $16,521.31 in respect of prepared meals (the "Meals"); j)           at all material times, the Appellant prepared and cooked all the food that formed part of the Meals; k)          in respect of the meals, the Appellant offered a menu of seven dishes for a fixed price of $6.50 per dish or serving; l)           the Meals could either be picked up by the customers or delivered for an additional fee; m)         the Meals consisted of refrigerated, fully cooked foods; n)          at all material times, the Meals were not supplies of frozen food; and o)          in preparing the Meals, the Appellant processed and arranged the food to the customer's specifications, and after they were re-heated the Meals were ready to eat. B.         ISSUES TO BE DECIDED 7.          The issue is whether the Meals are taxable at the standard rate of 7 percent. ...

Signed at Ottawa, Canada, this 6th day of November 2002. "François Angers" J.T.C.C. 2000-4917(EI) BETWEEN: LES PRODUCTIONS BIBI ET ZOÉ INC., Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent. ... Signed at Ottawa, Canada, this 6th day of November 2002. "François Angers" J.T.C.C. 2000-4198(EI) BETWEEN: LES PRODUCTIONS BIBI ET ZOÉ INC., Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent. ... Signed at Ottawa, Canada, this 6th day of November 2002. "François Angers" J.T.C.C. ...

Citation: 2010 TCC 117 Date: 20100302 Docket: 2006-2175(IT)G   BETWEEN:   ON-LINE FINANCE & LEASING CORPORATION, Appellant,   and   HER MAJESTY THE QUEEN, Respondent.     ...   [7]               Four written agreements governed the relationship between the Appellant and MFA:   (a)               Services Agreement dated April 1, 1995; (b)              Pricing Agreement dated April 7, 1998; (c)               Leasing Program Agreement dated April 5, 2000; and (d)              Assignment of Lease Agreements dated October 30, 2002.   ...   [13]          With respect to the second question posed in my Order, the Respondent’s position is that there is no ambiguity in the leasing documents and points to recital D and clause 1 of the Assignment of Lease Agreements dated October 30, 2002 as supporting that position. ...

Woods J.       Citation:2004TCC475 Date:2004/06/29 Docket: 2002-4259(EI) BETWEEN: NEERALTA WELDING & SALES LTD., Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent; and Docket: 2002-4261(EI) AND BETWEEN:   JOHN WIERENGA, Appellant,     THE MINISTER OF NATIONAL REVENUE, Respondent;   Docket: 2002-4260(EI) AND BETWEEN: ROBERT WIERENGA, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.               REASONS FOR JUDGMENT   Woods J.   [1]      These are appeals by John Wierenga, his brother Robert Wierenga and their employer Neeralta Welding & Sales Ltd. from rulings in which the Minister of National Revenue decided that the brothers were engaged in insurable employment for purposes of the Employment Insurance Act during the period January, 2001 to March 22, 2002. ... Coward   Counsel for the Respondents: Dawn Taylor   COUNSEL OF RECORD:   For the Appellant:   Name: Deryk W. ...

Dean (Ana's Care & Home Support) v. M.N.R., 2012 TCC 370         Dockets: 2012-1027(EI) 2012-1028(CPP)   BETWEEN:   ANA C. ... Woods” Woods J.           Citation: 2012 TCC 370 Date: 20121019 Dockets: 2012-1027(EI) 2012-1028(CPP)   BETWEEN:   ANA C. ...    [9]  In Wolf v. Canada, 2002 FCA 96, [2002] 4 F.C. 396 (C.A.), and Royal Winnipeg Ballet v. ...

Reasons for taxation Reeve, D., Vancouver, T.C.C. [1]            This taxation of costs was heard by conference call in Vancouver at 1:00 PM (CST), on Tuesday, June 25, 2002. ... FEES 1.              Services prior to Examination                                                $ 375.00 2.              ... Witness fees Lloyd Taylor                                                  $ 100.00                     Dave Cook                                                                          $ 50.00                     Bill Lichfield                                                                       $ 150.00 9.              ...

Signed at Ottawa, Canada this 13 th day of February 2014.     "Patrick Boyle" Boyle J.       ... REASONS FOR JUDGMENT   Boyle J.   [1]              G & J Muirhead Holdings Ltd. ... In earlier years, going back to when it was established in 2002, Judy Muirhead had also been employed in an administrative/office management function ...

A & D Precision Limited v. The Queen, 2019 TCC 48 Docket: 2014-3465(IT)G BETWEEN: A & D PRECISION LIMITED, Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... Tacchi was considered an international leader in the building of CNC (computer numerical control) heavy duty lathes. [14]   The three Tacchi lathes were purchased by A&D in or about 2001 and 2002. ... Canada, 2002 DTC 6740 (FCA). 1. Is there a technical risk or uncertainty? ...

Signed at Ottawa, Canada, this 10th day of September 2004.         "J.E. ... He confirmed that his address from March 1999 to May 2002 was the Princess Street address referred to in Mr.  ...

Each party shall bear their own costs.   Signed at Ottawa, Canada, this 8th day of May 2012.     ... Sharlow J.A. stated the following:   9. In Wolf v. Canada, 2002 FCA 96, [2002] 4 F.C. 396 (C.A.), and Royal Winnipeg Ballet v. ... Hogan   DATE OF JUDGMENT:                    May 8, 2012   APPEARANCES:   Counsel for the Appellant: Leigh Somerville Taylor Counsel for the Respondent: Cenobar Parker and Jasmeen Mann   COUNSEL OF RECORD:          For the Appellant:                             Name:                      Leigh Somerville Taylor                               Firm:          For the Respondent:                    Myles J. ...