Search - 2002年 抽纸品牌 质量排名

The Queen, 2014 TCC 115 (Informal Procedure)         Docket: 2012-2713(IT)I BETWEEN: JEAN-CLAUDE DUBUC, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Masse” Masse D.J.       Translation certified true on this 18th day of July 2014 Daniela Guglietta, Translator         Citation: 2014 TCC 115 Date: 20140703 Docket: 2012-2713(IT)I BETWEEN: JEAN-CLAUDE DUBUC, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ... The Queen, [2002] 3 C.T.C. 2499; Werring v. The Queen, [2002] 3 C.T.C. 2876; Frégeau v. ...

In computing income for the 2000 taxation year, it claimed outlays and expenses totalling $23,877.18 as follows: On the disposition of land (the "Land Costs") $18,367.06 On the rental statement (the "Rental Costs") 5,510.12 Total Outlays and Expenses $23,877.18 By means of a Notice of Reassessment dated June 20, 2002, the Minister of National Revenue disallowed the Appellant's claims for Land Costs and Rental Costs in the 2000 taxation year. [2]      Rob Salmon, was the sole witness on behalf of the Appellant. ... (b)      With respect to the "surface lease administration" costs (i)       the account of Gerrand Rath Johnson in the amount of $573.30 was adequately supported and is not disputed; and (ii)       based on the formula used by the Appellant, administration fees of $1,038.46 should be allowed. ... Conclusion [7]      I propose to first deal with the finder's fee of $14,061.41 paid to T.D. ...

Signed at Sidney, British Columbia, this 17th day of May 2007.           ... Rowe" Rowe, D.J.                                                                                                  ... He wrote a letter – Exhibit R-2 – dated January 25, 2002- to Don Cloutier, Verification and Enforcement Division of CCRA. ...

Costs are awarded to the Respondent.            Signed at Ottawa, Canada, this 30 th day of April 2012.     ... Canada, 2008 TCC 294, Justice Sheridan found that the Appellant was ordinarily resident in Canada for the period January 1 to 7, 2002, the only period at issue in the appeal before her. [26]          As previously stated, the Appellant travelled to China in January 1994 to take up the position of Director of Operations for the plant being constructed by BMS. ... However, in January 2002, his father-in-law became ill and he and his spouse returned to Canada to live. ...

., Intervener.   Appeal heard on July 11, 2023, at Sydney, Nova Scotia By The Honourable Justice Ronald MacPhee Appearances: For the Appellant: The Appellant herself Counsel for the Respondent: Jennifer Goodhart Agent for the Intervener: Wallace Bingley   JUDGMENT In accordance with the attached Reasons for Judgment, the appeal is allowed, and the reassessment is referred back to the Minister for reconsideration and reassessment on the basis that the Minister's decision be varied to reflect that the Appellant was in insurable employment for the period from April 21, 2022 to July 2, 2022. ... Issues to be decided [16] The issue is whether it was reasonable for the Minister to conclude, having regard to all the circumstances of the Appellant’s employment, that the Appellant would not have entered into a substantially similar contract of employment if she been dealing with the Payer at arm's length.   ... (Intervener) PLACE OF HEARING: Sydney, Nova Scotia DATE OF HEARING: July 11, 2023 REASONS FOR JUDGMENT BY: The Honourable Justice Ronald MacPhee DATE OF JUDGMENT: August 10, 2023   APPEARANCES:   For the Appellant: The Appellant herself Counsel for the Respondent: Jennifer Goodhart Agent for the Intervener: Wallace Bingley   COUNSEL OF RECORD: For the Appellant: Name: N/A Firm:   For the Respondent: Shalene Curtis-Micallef Deputy Attorney General of Canada Ottawa, Canada   [1] For a practical application, see for example: Gray v MNR, 2002 FCA 40 (FCA); Canada v Miller, 2002 FCA 412 (FCA); CB Woodcraft Ltd v MNR, 2004 TCC 477 (TCC); Actech Electrical Limited v MNR, 2004 TCC 572 (TCC); Lenover v MNR, 2007 TCC 594 (TCC). [2] Légaré v MNR, [1999] FCJ No 878 at para 4. [3] Ibid at para 12. [4] Lalande v MNR, 2016 TCC 33 at para 31. ...

They are from assessments made under section 323 of the Excise Tax A ct (" ETA ") of the Goods and Services Tax ("GST") for periods, in the case of Mrs. ... Wiens was a director after 1995. [5]      The second issue raised by Mr. ... Whether this is true or not there is no evidence that she ever submitted a resignation as director and the records of the Manitoba Companies Branch indicate that she was a director in 2002. [9]      With respect to the second issue, whether the underlying assessment against the corporation is wrong, I think it may well be incorrect in some respects but the evidence simply does not establish this. ...

Topp Counsel for the Respondent: Justine Malone____________________________________________________________________ JUDGMENT The appeal from the Assessment made under the Excise Tax Act, notice of which is dated July 16, 2002 and bears number 60784 is dismissed. ... Taillefer is $20,126.10. [2]      The only issue before the Court is whether Mr. ... Firm: Arthur Rogers & Topp For the Respondent: Morris Rosenberg Deputy Attorney General of Canada Ottawa, Canada ...

The Queen, (1996) 96 DTC 6413 (Fed CA) (“ Bolton ”) (para 3) and James v. ... Jarvis, 2002 SCC 73, our tax system “relies primarily upon taxpayer self-assessment and self-reporting” (para. 49) such that responsibility to report the withdrawal fell squarely on Grenon. ... (opération)                 General anti-avoidance provision 245(2) Where a transaction is an avoidance transaction, the tax consequences to a person shall be determined as is reasonable in the circumstances in order to deny a tax benefit that, but for this section, would result, directly or indirectly, from that transaction or from a series of transactions that includes that transaction. ...

Blackier Counsel for the Respondent: Marcel Prévost____________________________________________________________________   JUDGMENT             The appeal from the assessment made under the Excise Tax Act, the notice of which is dated October 2, 2002, for the periods from April 1 to June 30, 1997, July 1 to September 30, 1997, October 1 to December 31, 1997, April 1 to June 30, 1998, and October 1 to December 31, 1998, is dismissed in accordance with the attached Reasons for Judgment. ... “François Angers” Angers J.       Citation: 2007TCC322 Date: 20070830 Dockets: 2004-4280(IT)G 2004-4274(GST)G   BETWEEN: GABRIEL LEGER, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... The appellant was assessed under the Income Tax Act (ITA) and the Excise Tax Act (ETA) on October 2, 2002. ...

    [11]   If the appellant succeeded in developing these two products, which go hand-in-hand, it would be possible to sell the turn-key technology. ...       [12]   The projects began in 2010; however, the technology was still not ready in 2013. ... Agencies Inc v The Queen, 2001 FCA 393, [2002] 1 CTC 212, 2002 DTC 2740. [17]   Les Abeilles Service De Conditionnement inc v R, 2014 CarswellNat 4174, 2014 TCC 313, 2015 DTC 1140 (Eng), 2014 CCI 313, 2014 DTC 1219 (Fr). [18]   Zeuter Development Corp v R, 2006 TCC 597 (Tax Court of Canada [Informal Procedure]), para 28. [19]   RIS-Christie Ltd v R, 1998 FCJ No 1890 (Federal Court of Appeal), paras 14-15. ...