Search - 2002年 抽纸品牌 质量排名

Leonard’s loss in respect of the disposition of the Mortgage is calculated as follows: Income = Profit = Sale Price − Purchase Cost Income = $472,274 − $1,298,700 Income = −$826,426 Accordingly, I am of the view that the amount of the Loss sustained by Mr. ... Drouin Deputy Attorney General of Canada Ottawa, Canada     [1] The Loss, according to Mr. ... The Queen, 2001 FCA 392, ¶14-16; leave to appeal to the SCC denied, October 3, 2002, 302 NR 194 (note). [141] Ibid. ...

      “ Campbell J. Miller” C. Miller J.       Citation: 2009 TCC 182 Date: 20090407 Docket: 2008-1176(IT)I 2008-3559(IT)I   BETWEEN:   CHERYL D. LANG, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       REASONS FOR JUDGMENT   Miller J ... McGrath would therefore have been supplementary to the NIDES courses and could only have constituted a quarter of the children’s education for the fall 2002 school term from September to December ...

  [2]      Richard Awid, Kemal Awid, Theodore Awid (Ted) and Lila Awid, the individual Appellants, maintained they were not dealing at arm's length with the Company for the period from January 1, 2001 to March 7, 2002 and, therefore, were not in insurable employment. ... On May 29, 2002, he issued a CPT110 Report, recommending the Awids be found to be in insurable employment. ... Coward   Counsel for the Respondent: Brooke Sittler   COUNSEL OF RECORD:   For the Appellant:   Name: Deryk W. ...

The Appellant Charles Beaupré then bought Olivier Erbetta's shares, making him the sole shareholder of the company. [4]      Charles Beaupré is a video game enthusiast. ... Inc. is accepted, but this percentage is very low. [5]      The Appellant filed sample invoices into evidence. ... Canada [2002] T.C.J. No. 216, and Saucier v. Canada [2003] T.C.J. No. 741. ...

By answering their questions, the Appellant Hébert could provide information about the Appellant 91633's game rooms. [15]     From 1989 to 2002, the Appellant Hébert owned his own pleasure craft. ... The Appellant 91633 later purchased the Mercedes. [26]     During the years at issue, the Appellant Hébert explained that he personally owned a sport utility vehicle, a Cobra sports car, a thirty-four foot boat with two bedrooms, all terrain vehicles, a dune buggy, and a Honda motorcycle. [27]     The Appellant Hébert maintained that the purchase of all these recreational vehicles had a considerable effect on the Appellant 91633's sales figures; these figures rose from $800,000 in the early 1990s to approximately $20 million in 2002. ... I did not participate in 2002, because Mr. Rossi was no longer the organizer. ...

REASONS FOR JUDGMENT Sheridan, J. [1]      Mr. Vincenzo Polsinelli and Mr. ... " [19]     Vincenzo and Enzo found themselves in the same situation as the directors in Lau. ... No. 647 [4] McKinnon [2001] 2 F.C. 203 [5] 2002 DTC 2212 (T.C.C) ...

Alder, but the residence cost $280,000. [40]     He stated that he met with Mr. ... The first statement, for example, is that the purpose of the acquisition is a determining factor. [61]     I also refer to some passages at pages 192 and 193 of the book " Les principes de l'imposition au Canada " (13 th edition), 2002, which reads as follows: [translation] The classic test for determining whether an expense is capital or current can be expressed as follows: was the expense incurred to provide a lasting benefit to the company or taxpayer? ... Those were allowed by the Minister. [63]     The Appeal is dismissed. ...

Drouin Deputy Attorney General of Canada Ottawa, Canada   [1]   See doctrine cited by the taxpayers at footnote 12, page 12 of their written submissions: Footnote 12: [TRANSLATION] “See Martin Lamoureux, ‘The Harmonization of Tax Legislation, Dissociation: A Mechanism of Exception- Part III’, (2002), 23:4, Revue de planification fiscale et successorale, Montreal, Association de planification fiscale et financi è re, pp. 735–748 [obtained from Taxnet Pro]; Benoit Mandeville, ‘The Harmonization of Tax Legislation: Asymmetry Versus Uniformity – Part I’, (2002), 23:2, Revue de planification fiscale et successorale, Montreal, APFF, pp. 393–405 [obtained from Taxnet Pro]; André Ouellette and Mathieu Legris, ‘The Place of Private Law in Federal Legislation: The St-Hilaire Case and Bijural Terminology Records’, (2002), 23:1, Revue de planification fiscale et successorale, Montreal, APFF, p. 197 216 [obtained from Taxnet Pro]; Sandra Hassan, ‘ Bijuridisme et harmonisation: le pourquoi et le comment’, (2000–2001), 22:3, Revue de planification fiscale et successorale, Montreal, Association de planification fiscale et financi è re, pp. 703–711 [obtained from Taxnet Pro].” [2]   See Sandra Hassan, footnote 14, page 12 of the taxpayers’ written submissions; see also Julie Loranger, footnote 30, page 18 of the taxpayers’ written submissions: Footnote 14: [TRANSLATION] “Sandra Hassan with the collaboration of Chikwa Zahinda, ‘The Harmonization of Federal Tax Legislation: Comments on Fiducie Sylvie Vallée v. ... Footnote 30: [TRANSLATION] “Julie Loranger, ‘Le fiduciaire: entre le tyran et le serviteur’, Barreau du Québec’s Service de la formation continue, Développements récents en successions et fiducies, Vol. 324, (Cowansville, Qc: Yvon Blais, 2010).” [3]   Explanatory Notes to Legislation Relating to Income Tax issued by the Minister of Finance in June 1988, at pages 496–499. [4]   Guy Laperri è re and Yanick Houle, “Sociétés associées: Contrôle direct ou indirect” (2002) 2 RPFS 239, at page 287. [5]   Marc D. ... Schusheim, “Family Trusts and the Association Rules” Tax for the Owner-Manager, January 2011, TaxFind. [6]   Martin Lamoureux, “The Harmonization of Federal Tax Legislation – The Harmonization of Tax Legislation, Dissociation: A Mechanism of Exception- Part III” (2002) 3 RPFS 735, section 3.2.4- Implicit dissociation by Parliament). [7]   Fundy Settlement v. ...

The Queen, 2022 TCC 76 Docket: 2018-4122(IT)G BETWEEN: GIACOMO TRIASSI, Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... R., 2002 D.T.C. 6969, to determine “if a taxpayer has a source of income from a business or property” (paragraphs 15 and 16): [15] The Supreme Court of Canada developed in Brian J. ... The Queen, 2002 D.T.C. 6969, a two-stage approach to determining whether a taxpayer has a source of business income such that section 9 of the Act applies. ...

Canada, [2002] 4 F.C. 396 (FCA)). The degree of control, the ownership of work tools, the chance of profit and risk of loss, and integration are all indicia that can be used as points of reference when characterizing the contractual relationship (Le Livreur Plus, supra). [270]   In Attorney General of Canada v. Productions Petit Bonhomme Inc., 2004 FCA 54, aff’g. [2002] T.C.J. No. 595 (QL); 2002 CanLII 864 (TCC), it was held that workers in the field of television program production did not hold insurable employment within the meaning of paragraph 5(1)(a) of the EIA. ... Canada, [2002] 4 F.C. 396 (F.C.A.), the legal nature of a contract must be determined in accordance with the actual overall relationship of the parties in a constantly changing working world. ...