Search - 2002年 抽纸品牌 质量排名

Dayan's absence. 19.        Contrary to Mr. J. Dayan's letter of February 28, 2003, I was not aware that he would be unable to attend on his hearing date. 20.        ... Therefore, he did not know anybody at Klayman & Company, and apparently they did not know him. [10]     Albert also said that he works as a machinist with Crown Cork & Seal and had asked for the day off intending to come to Court. ... These two Appellants have a third brother, Joseph Dayan, who died on November 11, 2002, and, following a religious custom within their family, there was a type of memorial service in New York on or about February 9, 2003 which was the third month after Joseph Dayan's death. ...

Beginning in 2002, he then spent several years setting up a Canadian subsidiary for a French aerospace group. ... Mainville J.A. summarized the applicable legal framework as follows:   [32]        In Buckingham, this Court recently summarized the legal framework applicable to the care, diligence and skill defence under subsection 323(3), as follows: a.   ... The Queen, 2014 TCC 139 (“ Roitelman ”) and Thistle v. The Queen, 2015 TCC 149 (“ Thistle ”). ...

Key Transactions   [9]   Below, I highlight the key transactions as they were implemented, with a particular focus on the relevant provisions of the Act that were relied upon to achieve the Tax Benefit. [10]   On February 6, 2007, Gladwin GP Inc. ... I did not find him to be credible in this regard. [18]   On September 28, 2007, the Partnership distributed $24,647,301 to the Appellant (the “Distribution”).   ... Oxford Properties Group Inc., 2018 FCA 30 at paras. 40-46. [7] Copthorne, supra note 5 at para. 70. [8] Ibid., at para. 109. [9]   Ibid., at para. 72. [10]   Ibid. [11]   Respondent’s Amended Reply at para. 18. [12]   Report of the Royal Commission on Taxation, 1966. [13]   Stuart Hoegner, “The Best Things in Life are (Tax-)Free: A Current Look at the Capital Dividend Account,” Personal Tax Planning feature (2002) 50:4 Can. ...

J.         Signed in Ottawa, on March 20 th, 2009.         IN THE TAX COURT 2007-2665(IT)G 2007-2667(IT)G 2007-2669(IT)G BETWEEN: NIELSEN DEVELOPMENT CO. ... I ask for the court to be adjourned.   (PROCEEDINGS CONCLUDED AT 2:21 P.M.)       ... Beaton       COURT REPORTER         ...

CITATION: 2017 TCC 25   COURT FILE NO.: 2015-1199(EI)   STYLE OF CAUSE: CHANTAL CYR v. M.N.R.   PLACE OF HEARING: Montreal, Quebec   DATE OF HEARING: October 20, 2016   REASONS FOR JUDGMENT BY: The Honourable Justice Gaston Jorré   DATE OF JUDGMENT: February 13, 2017   APPEARANCES:   For the Appellant: The Appellant herself Counsel for the Respondent: Amelia Fink COUNSEL OF RECORD:     For the Appellant:       Firm:     For the Respondent: William F. ... Groupe Desmarais Pinsonneault & Avard Inc., 2002 FCA 144. [9] Sixth edition, Cowansville: Éditions Yvon Blais, pages 68 and 69. ...

Robertson Amy Walsh   Counsel for the Respondent: André LeBlanc Craig Maw   ORDER           The Appellant’s motion is granted in part. The following portions of the Fresh Reply are struck: (a)        the phrase “as far as the facts relate to Roberta MacNaughton” in paragraph 1; (b)       the words “18 as far as the allegations of fact relate to individuals other than Roberta MacNaughton,” in paragraph 3; (c)        paragraph 7; (d)       paragraph 8; (e)        paragraph 9; (f)         all of the words in the preamble to paragraph 12 other than the phrase “the Minister relied on the following facts:”; (g)        paragraph 12(k); (h)       paragraph 12(l); and (i)          paragraph 20.           ... Paragraph 8: [12]         Paragraph 77 of the Notice of Appeal states: Also in or before February 2000, the CRA began auditing, investigating, and making inquiries regarding the sales of tobacco products made by the Appellant to the MacNaughtons. [13]         Paragraph 8 of the Fresh Reply states: With respect to paragraph 77 of the Amended Notice of Appeal, he states that the audit relevant to this appeal started in May 2002 but otherwise has no knowledge of any other allegations of facts stated in these paragraphs. ...

As such, they are zero-rated supplies. [3]   There is a complicating factor. ... Supply … [the provision of] … property or services in any manner including sale, transfer, barter, exchange, license, rental, lease, gift or disposition. ... Bocock DATE OF JUDGMENT: May 29, 2018   APPEARANCES:   Counsel for the Appellant: Al Meghji Al-Nawaz Nanji Counsel for the Respondent: Justine Malone   COUNSEL OF RECORD: For the Appellant: Name: Al Meghji Al-Nawaz Nanji   Firm: Osler, Hoskin & Harcourt LLP For the Respondent: Nathalie G. ...

Wildman replied as follows: … I would have described it … as having a common goal … and a common vision, and that we were both really passionate about trying to help people who … suffered with obesity and lived with it … for many years. ... (Sweet & Maxwell, 2001). [69] Kinguk Trawl, ibid, ¶ 36; quoting Royal Securities Corp. ... The Queen, [2001] GSTC 80 (TCC), ¶29; affirmed 2002 FCA 341, [2002] GSTC 110; and Vocan, supra note 71, ¶ 89 & 92. [121] See the first line of the definition of “institutional health care service”. [122] Transcript, vol. 1 (October 16, 2023), p. 6, line 26 to p. 7, line 1; and p. 7, lines 5‑7. [123] Paragraph 15 of the Reply. [124] Amendments to the Excise Tax Act, the Federal‑Provincial Fiscal Arrangements Act, the Income Tax Act, the Debt Servicing and Reduction Account Act and Related Acts: Explanatory Notes (July 10, 1997), p. 229, re: section VI‑V‑5, “Agents’ Services”. ...

A.         Yes.                                                                                 ... Rex, [2002] 2 S.C.R. 559, Iacobucci J. writing for the Court made the following statements in paragraphs 29 and 30 at pages 581/582. 29         What, then, in law is an ambiguity? ... Powell                    Firm:                                McLean & Kerr LLP        For the Respondent:                     John H. ...

During 2001 and 2002, on a gross basis, UF Barbados was entitled to approximately Can$150 million of dividends. ... Alta Energy Luxembourg S.A.R.L., 2021 SCC 49 (“ Alta Energy ”) at paragraph 185. ... Canada, 2005 SCC 54 (“ Canada Trustco ”), Lipson, Copthorne Holdings Ltd. v. ...