Search - 2002年 抽纸品牌 质量排名

The Appellant says he was not informed as to where that was. [5]      In the fall of 2002, the Appellant was contacted by Sandra Shaw of the Collections Division, Canada Customs and Revenue Agency, with what she described as "a pre-proposal assessment to a director's liability letter", and he learned that she was investigating the non-remittance of GST by 839399. ... " [8]      In Gordon E. Smith v. The Queen, [1] the Federal Court of Appeal observed: 10         The subjective aspect of the standard of care applicable to a particular director will depend on the director's personal attributes, including knowledge and experience. ... His reliance on the accountant, Rodriguez, was also misplaced in that that firm's engagement was limited. [10]     In Soper v. ...

Those food products are as follows: 1.      Crystallized ginger; 2.      ... Her Majesty the Queen, [2002] T.C.J. No. 248, (2002) G.S.T.C. 54, Justice C. ... Smith DATE OF JUDGMENT: April 12, 2017   APPEARANCES:   Counsel for the Appellant: Michel Bourque Jacqueline A. ...

Signed at Ottawa, Canada, this 22nd day of November 2010.     "Paul Bédard" Bédard J.           ... Canada, [2002] 4 F.C. 396; City Water International Inc. v. Canada, 2006 FCA 350; National Capital Outaouais Ski Team v. ...

.____________________________________________________________________ Appeal heard on April 11, 2002, at Calgary, Alberta, Before: The Honourable Judge M.A. ... When computing income:-         paragraph 12(1)(b) requires receivables to be included;-         paragraph 18(1)(a) permits the deduction of expenses incurred; and-         paragraph 20(1)(l) permits the deduction of a reserve for doubtful debts. ... CITATION: 2003TCC82 COURT FILE NO.: 2001-199(IT)G STYLE OF CAUSE: Banner Pharmacaps NRO Ltd. and Her Majesty the Queen PLACE OF HEARING: Calgary, Alberta DATE OF HEARING: April 11, 2002 REASONS FOR JUDGMENT BY: The Honourable Judge M.A. ...

The King, 2025 TCC 105 Dockets: 2021-1983(IT)I 2021-1984(EI) 2021-1982(CPP) BETWEEN: KURTIS ASTLE, Appellant, and HIS MAJESTY THE KING, Respondent.   ... Ultimately, there were two in‑person meetings — one in January 2017 and the other in October 2017. ... The Queen, 2018 TCC 108 at paragraph 24 [16] SBC 2002, chapter 57 [17] Exhibit A-1, Tab 1 [18] Exhibit A-1, Tab 2 [19] Exhibit A-1, Tab 11; Exhibit R-1, Tab 1 [20] Exhibit A-1, Tabs 3 and 5 [21] Exhibit A-1, Tab 3 [22] Exhibit A-1, Tab 5 [23] Exhibit A-1, Tab 5 [24] Exhibit R-1, Tab 5, page 66 [25] Exhibit A-1, Tab 6 [26] Exhibit A-1, Tab 10 [27] Exhibit A-1, Tab 11; Exhibit R-1, Tab 1 [28] Business Corporations Act, SBC 2002, chapter 57, subsection 128(2) [29] Canada v. ...

Drouin Deputy Attorney General of Canada Ottawa, Canada     [1] Income Tax Act, RSC, 1985, c 1 (5 th Supp) [Act]. [2] Tax Court of Canada Act, RSC, 1985, c T-2. [3] Canada Tax Service- McCarthy Tetrault Analysis, 8(1)(h), (h.1) – travel expenses. [4] Imray v R, [1998] 4 CTC 221 at paras. 21, 24, 98 DTC 6580 [Imray]. See also R v Patterson, [1982] CTC 371 at paras. 51-53, 82 DTC 6236. [5] Imray, supra note   NOTEREF_Ref116485810 \h   \* MERGEFORMAT 4 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F005200650066003100310036003400380035003800310030000000 at paras. 23-24. [6] Hoedel v R, [1986] 2 CTC 419, 86 DTC 6535. [7] Ibid at paras. 3, 5. [8] Ibid at para. 4. [9] Ibid at para. 5. [10] Ibid. [11] Tremblay v R, [1998] 3 CTC 38 at para. 2, 1997 CarswellNat 2633. [12] Ibid. [13] Ibid. [14] Freake v R, 2009 TCC 568 at para. 16. [15] Ibid at paras. 2-3. [16] Ibid at para. 16. [17] Ibid. [18] Ibid. [19] Colavecchia v R, 2010 TCC 194 at para. 68 [Colavecchia]. [20] Chrapko v Minister of National Revenue, [1988] 2 CTC 342, 1988 CarswellNat 395 [Chrapko]. [21] Hogg v R, 2002 FCA 177. [22] Ibid at para. 69. See also Chrapko, supra note   NOTEREF_Ref116655955 \h   \* MERGEFORMAT 20 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F005200650066003100310036003600350035003900350035000000 at para. 6. [23] Colavecchia, supra note   NOTEREF_Ref116656130 \h   \* MERGEFORMAT 19 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F005200650066003100310036003600350036003100330030000000 at paras. 73-74. [24] Excise Tax Act, RSC 1985, c E-15. ...

DC). [10]   Ibid, ¶16. [11]   M. v. H., [1999] 2 S.C.R. 3 at 50-51, ¶59. [12]   Harrison v. The Queen, 2008 TCC 314, ¶6. [13]   Roby, supra note 8; Corroll v. The Queen, 2002 FCA 388; Lawin v. ... The Queen, 2002 FCA 282, ¶31-32. My analysis of the questions of necessity and reliability is summarized in subparagraphs 35a) and b) of these Reasons. [27]   Exhibit A-1. [28]   Exhibit A-1, p. 1-2. [29]   Exhibit A-2. ...

The Queen, 2005 TCC 283         Docket: 2003-1997(IT)G BETWEEN: KANDY L. ... "Brent Paris" Paris, J.         Citation: 2005TCC283 Date: 20050531 Docket: 2003-1997(IT)G     BETWEEN:     KANDY L. ...   [3]      All of the items that were reassessed relate to transactions involving the Appellant's former husband, Mark DeMarco, from whom the Appellant separated in 2000 and whom she divorced in 2002. ...

François Brunet, Revisor TABLE OF CONTENTS   TOC \o "1-5" \u A.   ... A.   EVIDENCE – CONTEXT OF THE PROJECTS 1)   Business carried on by BMQ [10]   Mr.  ... Therefore, if the resolution of the problem is reasonably predictable through the use of routine engineering, there is no scientific or technological uncertainty. [81]   The evidence shows that the MTQ carried out a study in 2002 on the minimum drying time of a quick-setting mortar mix by Ambex Technologies de Béton Inc. ...

Signed at Ottawa, Ontario, this 10th day of February 2012.       “Gaston Jorré” Jorré J.     ... Signed at Toronto, Ontario, this 13th day of February 2012.       “Gaston Jorré” Jorré J.     ...   [20] 2002 FCA 123. [21] See the Federal Court of Appeal decision in Dumais v. ...