Search - 2002年 抽纸品牌 质量排名

Irving Paige McPherson   JUDGMENT           The appeal, instituted under Part IX of the Excise Tax Act, from Notice of Reassessment No. 10BT0201888 dated February 24, 2006, with respect to the reporting periods between January 1, 2002 and January 31, 2004, is allowed, with costs, and the reassessment is referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with the attached Reasons for Judgment. ... These systems will eventually service all commercial and non-commercial land owners who purchase lots within the various subdivisions in that geographical area. [4]              The Appellant has been reassessed for net Goods and Services Tax (“GST”) of $1,576,800, together with penalties of $137,759, for the reporting periods January 1, 2002 to January 31, 2004, in respect to the transactions that occurred between the City and the developers, being both the Frontenders and the Latecomers. ... Yaskowich   Firm: Felesky Flynn LLP For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Canada     ...

Rip" Rip A.C.J.         Citation: 2008TCC231 Date: 20080422 Dockets: 2004-2006(IT)G 2004-4226(IT)G BETWEEN: PRÉVOST CAR INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... Minutes of a meeting of shareholders of Prévost held on May 9, 2002 however do state that the shareholder of Prévost is PHB.V ... Since the issue of the notes in 2002, both interest and exchange rates had moved against the Parent and in favour of the noteholders. ...

Miller J.           Docket: 2013-1983(IT)G BETWEEN: KABYER REMTILLA, Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... Miller J.   Citation: 2015TCC200 Date: 20150812 Docket: 2013-1982(IT)G BETWEEN: RUZMMIN REMTILLA, Appellant, and HER MAJESTY THE QUEEN, Respondent,   Docket: 2013-1983(IT)G AND BETWEEN: KABYER REMTILLA, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Section 32 of the Interpretation Act, RSC 1985, c I-21 states that “where a form is prescribed, deviations from that form, not affecting the substance or calculated to mislead, do not invalidate the form used.” [32]         In Mitchell v Canada (Attorney General), 2002 FCA 407, the Federal Court of Appeal found that a letter written by the taxpayers’ counsel to the CRA (then Revenue Canada) prior to the end of the normal reassessment period constituted a waiver. ...

The Queen, [2002] 2 SRC 645. [29]          The notion of profit is further emphasized in subsection 9(2) of the ITA dealing with the computation of income from a business, which provides that “a taxpayer’s income for a taxation year from a business ... is the taxpayer’s profit from that business … for the year”. ... Smith DATE OF JUDGMENT: December 7, 2017   APPEARANCES:   For the Appellant: The Appellant himself Counsel for the Respondent: Peter Swanstrom Rishma Bhimji   COUNSEL OF RECORD: For the Appellant: Name:   Firm:   For the Respondent: Nathalie G. Drouin Deputy Attorney General of Canada Ottawa, Canada     ...

The investment tax credit was disallowed under section 37 of the Income Tax Act (" Act ") and section 2900 of the Income Tax Regulations (" Regulations "). ... All of them involved research contracts allegedly awarded to Zuniq (more than 500 taxpayers were reportedly involved). [9]      On October 22, 2002, after this Court ruled against the investors in McKeown, counsel for the appellant ceased representing him. ... Canada, [2001] F.C.J. no 1886 (Q.L.) at paragraph 17. [64]     Those criteria are as follows: 1.     ...

Ascertain whether an objective reality sustains the subjective intent of the parties – are the facts consistent with the parties’ expressed intention?   ... [Emphasis added.] [35]         In R. v. Insurance Corp. of British Columbia, 2002 FCA 104, the Federal Court of Appeal explains the purpose of the Regulations: [8]  The purpose of the Regulations and the statute which authorizes them is in part to facilitate collection of employment insurance premiums, an activity which is essential to the scheme as it now exists. ... Pentney Deputy Attorney General of Canada Ottawa, Canada     ...

Bocock Appearances:   For the Appellant: The Appellant himself Counsel for the Respondent: Nandhini Padmanathan Erin Strashin   JUDGMENT WHEREAS the Court has published its reasons for judgment on this date. ... Bocock” Bocock J.   Citation: 2025 TCC 91 Date: 20250623 Docket: 2019-3390(IT)I BETWEEN: THOMAS BLECHA, Appellant, and HIS MAJESTY THE KING, Respondent.   ... R. 2002 TC 6969. It involves a two-stage process to determine whether a taxpayer has a taxable source of income. ...

Canada, 2002 SCC 46 (“ Stewart ”). [13] The first stage consists of determining whether the poker activity is undertaken in pursuit of profit or whether it is a personal endeavour. ... The Queen, 2011 TCC 262 (“ Cohen ”), there must be more than the mere hope or desire of winning. ... For the Respondent: François Daigle Deputy Attorney General of Canada Ottawa, Canada   ...

“Patrick Boyle” Boyle J.   Citation: 2015 TCC 215 Date: 20150831 Docket: 2013-1257(IT)G BETWEEN: DINO AGOSTINI, Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... Her testimony was quite clear: there was no such safe. [1] [16]         Mr. ... While he claims to have had up to $140,000 in cash saved in his safe, he claims to have used it to spend significantly more, including in 2002 a $95,000 down payment on their triplex, a $9,000 replacement roof for it, and his $52,000 F350 pickup truck which he claims to have purchased for cash in 2005 (though no written record relating to his truck was offered into evidence). ...

Pizzitelli” Pizzitelli J.   Docket: 2015-42(IT)G BETWEEN: S & R INDUSTRIES INC., Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... Pizzitelli DATE OF JUDGMENT: September 27, 2017   APPEARANCES:   Counsel for the Appellant: Terry Gill Counsel for the Respondent: Selena Sit COUNSEL OF RECORD: For the Appellant: Name: Terry Gill   Firm: Gill Tax Law Vancouver, British Columbia   For the Respondent: Nathalie G. Drouin Deputy Attorney General of Canada Ottawa, Canada     ...