Search - 2002年 抽纸品牌 质量排名

Leannee Hesse. [14]         On October 9, 2002, the CRA conducted a search and made a seizure of documents at the premises of Hot Spot, the homes of the Individual Appellants and the office of Mr. ... The Crown stayed the charges against the Individual Appellants. [7] [18]         On October 5, 2006 the documents obtained by the CRA during the 2002 search and seizure were returned to the Individual Appellants and Hot Spot. ... The Minister assumed that the $55,786 comprised the following: −        Unreported till tape income- $29,210 −        Unreported other income- $7,570 −        Unreported bottle return receipts- $15,602 −        Over-claimed cost of sales expense- $3,404. [66] [83]         Further, the $29,210 of purported unreported cash register till tape income was broken down into the following categories: −        Unreported house sales reported on till tapes- $1,521 −        Unreported till tape income missing from sales journal- $26,744 −        Unreported income per sales journal/till tapes compared to amounts reported- $946. [67] [84]         The Federal Court of Appeal noted the following in Newmont Canada Corporation v. ...

Signed at Ottawa, Canada, this 17th day of April 2003.           “J.F. ...   [32]     In Groupe Desmarais Pinsonneault & Avard Inc. v. Canada (Minister of National Revenue- M.N.R.), [2002] F.C.A. ...

These paragraphs read as follows: 5.          The Minister of National Revenue (the "Minister") initially assessed the Appellant's tax liability for the 2000 taxation year, Notice of which is dated July 22, 2002. 6.          ... The Appellant objected to the reassessment by letter dated April 22, 2003. 11.        ... B.         ISSUES TO BE DECIDED 13.        The issue to be decided is whether the Amount received by the Appellant in the 2000 taxation year is to be included in computing income. ...

(iv)      The child support payments under appeal are payments made in 1998, 1999 and 2000. ... 2.     If there is a different treatment, is the ground for that distinction enumerated or analogous to a ground enumerated under subsection 15(1)?        ... Canada, [2002] T.C.J. No. 330, which was also decided on similar facts, it was held that an obligation to pay child support was not an immutable or constructively immutable characteristic and that custodial parents required to pay child support were not an historically disadvantaged group. ...

REASONS FOR JUDGMENT Rowe, D.J.T.C.C. [1]      The appellant appeals from two separate decisions- both dated March 28, 2002- wherein the Minister of National Revenue (the "Minister") confirmed earlier assessments dated October 3, 2001 issued in respect of Canada Pension Plan (CPP) contributions and Employment Insurance (EI) premiums relating to certain named workers- listed in appendix "A" to said decisions- on the basis those workers had been employed by Gordon Lawrence Scott under a contract of service pursuant to the relevant provisions of the Employment Insurance Act (the " Act ") and the Canada Pension Plan (the " Plan "), respectively. ... Peters stated that when she spoke with an auditor from CCRA- on February 15, 2002- she informed him that she had always been a commission salesperson and not an independent contractor. [18]     Russell Lyon testified he is an auditor employed by CCRA. ... Overall, there is insufficient evidence to permit me to arrive at any conclusion other than to confirm the decisions of the Minister- dated March 28, 2002- confirming earlier assessments issued pursuant to the Act and the Plan. [42]     Both appeals are hereby dismissed. ...

Gauvin. [9]      The analysis of the correspondence between Ms. Gauvin and Mr. ... Canada, [2002] T.C.J. No. 20 (Q.L.), at paragraph 20: For the inclusion and deduction of alimony to apply, the amounts must be received under an order of a tribunal or under a written agreement and the payments must be consistent with the obligation that imposed them. ... Gauvin dated April 24, 1997 (Exhibit A-7). [6]           See note 4. [7]           Exhibit A-11. ...

Li, Principles of Canadian Income Tax Law (4th ed. 2002), at pp. 91-93; and V. ...   (2) An Operating Agreement with the Purchasers wherein ATCO Electric will operate the Station on behalf of the Consumers and the BPA from January 1, 2001 for an initial term of 21 months ending September 30, 2002 which may be extended by the consumers and the BPA for a further 12 months.   ... Milner Plant for the period January 1, 2001 to September 30, 2002 with a right of renewal for a further year. ...

("Key Brand"), that prepared food for distribution and sale to KFC franchises. [5]      Senior had four children. ... Senior died in 2002. [14]     Sometime before 1995 Senior subscribed to a course on share trading. ... The appellant's net gain on shares held more than one year that were sold in 1996 was $479,606. [19]     In the reply to the notice of appeal, the respondent declared that in assessing the appellant, the Minister assumed various facts, including the following: 15.       ... e)          in late 1995, the Appellant hired Terry Rocke ("Rocke") as a full-time advisor in security trading; f)           Barney Strassburger Sr. and Barney Strassburger Jr. authorized Rocke to purchase and sell securities based on his studies of the stock markets and on his investigations into potential stock acquisitions; g)          Barney Strassburger Sr. and Barney Strassburger Jr. relied on Rocke's experience and knowledge in the securities market; h)          at all material times, Rocke did not seek the long-term growth of the securities acquired by the Appellant and his strategy was to purchase securities and to sell such securities quickly; [20]     The testimony of Messrs. ...

Canada, [2002] T.C.J. No. 227 (QL), I said this:   8          The evidence of the two witnesses is diametrically opposed. ... Bowman, Chief Justice     DATE OF JUDGMENT AND REASONS FOR JUDGMENT: January 30, 2007   APPEARANCES:     Counsel for the Appellant: Conrad Shatner         Counsel for the Respondent: Marie-Andrée Legault             COUNSEL OF RECORD:         For the Appellant:     Name: Conrad Shatner     Firm: 16 – 2425 Grand Blvd.       Montreal, Quebec   H4B 2X2             For the Respondent: John H. Sims, Q.C. ...

The Queen, 2005 TCC 393 (Informal Procedure)       Docket: 2003‑1473(GST)I   BETWEEN: SYLVIO THIBEAULT, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Savard's affidavit, signed by him, had in fact been sent to R.T.M.'s trustee in bankruptcy on the stated dates, that is on August 31, 2002 and September 21, 2000. ...   [50]     Accordingly, the appeal is dismissed.     Signed at Ottawa, Canada, this 30th day of June 2005.       ...