Search - 2002年 抽纸品牌 质量排名

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TCC

Propak Systems Ltd. v. The King, 2022 TCC 153

., Appellant, and HIS MAJESTY THE KING, Respondent.   Motion to strike commenced on November 3, 2021, at Calgary, Alberta. ... Signed at Ottawa, Canada, this 2nd day of December, 2022.   “K. Lyons” Lyons J. ... Under the Rules, a party pleading is required “… to set forth a concise statement of the material facts upon which she relies. ...
TCC

MacDonald v. The Queen, 2017 TCC 157, rev'd 2018 FCA 128, which was aff'd in turn by 2020 SCC 6

MacDonald testified that the aggregate income reported on his T1 personal tax returns from 2002 through 2006 was approximately $28.5 million, even after deducting any losses sustained under the Forward Contract. [21]          Mr.  ... E.       discussion. 1.      The Legal Framework. [34]          Until 2013, the Act did not address directly the taxation of financial derivative instruments. ... “Dominique Lafleur” Lafleur J.       CITATION: 2017 TCC 157 COURT FILE NO.: 2013-4032(IT)G STYLE OF CAUSE: JAMES S.A. ...
TCC

Clitis v. The King, 2022 TCC 164

No. 620, 2002 DTC 1290 (paragraph 15), it is impossible to note in the evidence established by Mr. ... In this case, the respondent argues that there is no evidence of follow‑up after the applicants forwarded their Notice of Confirmation to PAC. [*: 2749807 Canada Inc. v. ... Gagnon" Gagnon J.   CITATION: 2022 TCC 164 COURT FILE NO.: 2021-652(GST)APP STYLE OF CAUSE: BRUCE LEE CLITIS AND HIS MAJESTY THE KING PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: September 21, 2022 REASONS FOR JUDGMENT BY: The Honourable Justice Jean Marc Gagnon DATE OF JUDGMENT: December 15, 2022 APPEARANCES: For the applicant: The applicant himself Counsel for the respondent: Ryan Allen COUNSEL OF RECORD: For the respondent: François Daigle Deputy Attorney General of Canada Ottawa, Canada     ...
TCC

Le Service D’administration Champlain Inc. v. Minister of National Revenue, [1986] 1 CTC 2544, 86 DTC 1453

Nursing care $ 96,040 Physiotherapy and ergotherapy 148,281 Recreation and worship 44,752 Medical secretariat 15,200 Administration 254,200 Security 23,400 Medical service 16,000 Ambulance service 48,000 Maintenance of facilities 31,200 Management service 96,000 Pharmacy service 3,450 Farm 67,018 Building rental 256,100 Other 50,794 $1,150,435 (A) Gross Income Number Annual 1975 1976 1977 1978 1979 1980 1981 Total of Average Business $ $ $ $ $ $ $ $ Years $ 1. ... Farming 10,332 93,997 77,605 94,152 68,967 37,958 67,018 450,029 7 64,290 (B) Net Income Number Annual 1975 1976 1977 1978 1979 1980 1981 Total of Average Business $ $ $ $ $ $ $ $ Years $ 1. ... (b) The company has committed itself under leases until July 2002 to pay a total of $8,595,416. ...
TCC

Ridge Run Developments Inc. v. The Queen, 2007 DTC 734, 2007 TCC 68

There were further communications between the witness and the Appellant's counsel including telephone conversations over a considerable period of time from 2002 to September 2003. ... Counsel for the Respondent: Marie-Thérèse Boris COUNSEL OF RECORD:        For the Appellant:                                            Name:                              John A. ... Barrister and Solicitor                    Firm:                                       For the Respondent:                     John H. ...
TCC

Mold Leaders Inc. v. The King, 2023 TCC 127

In turn, in 2002 this prompted Mr. Duong to start his own mold maker company, being the appellant, ML. ... A: We’re facing uncertainties, what doesn’t comparing to what the the other hinges that we we always learn through in the past years, which is very common. ... A: So, I’m trying to see we come up with a hypothesis, what is important here. ...
TCC

Golden Mind Investment Ltd. v. The King, 2025 TCC 77

Docket: 2022-57(IT)G BETWEEN: GONG CHEN, Appellant, and HIS MAJESTY THE KING, Respondent.   ... Gagnon” Gagnon J.     Citation: 2025 TCC 77 Date: 20250526 Docket: 2022-25(IT)G BETWEEN: GOLDEN MIND INVESTMENT LTD., Appellant, and HIS MAJESTY THE KING, Respondent, Docket: 2022-57(IT)G AND BETWEEN: GONG CHEN, Appellant, and HIS MAJESTY THE KING, Respondent. ... See Dick v Canada, 2000 CanLII 15113 (FCA) at para 6 and BW Strassburger Ltd. v The Queen, [2001] 3 CTC 2711 at para 10 (TCC), var’d 2002 FCA 332 but not on this point. ...
TCC

Mariano v. The Queen, 2015 DTC 1209 [at at 1331], 2015 TCC 244

In The Queen v Berg, 2014 FCA 25, 2014 DTC 5028, Near J.A., in finding the taxpayer   “did not have the requisite donative intent for the purposes of section 118.1 of the Act stated: [29] In my view, Mr. ... Williams had, in fact, suggested to PWC that they consider looking at Infosource’s 2002 sales of the Microsoft‑related courseware because they were at higher prices; evidencing he was attempting to influence a higher price. ... Pentney Deputy Attorney General of Canada Ottawa, Canada     ...
TCC

Anderson v. M.N.R., 2021 TCC 28

The Queen, 2002 D.T.C. 6053 (F.C.A.) …; Royal Winnipeg Ballet v. Canada (Minister of National Revenue) 2006 FCA 87 …. 33 As a result, Royal Winnipeg Ballet stands for the proposition that what must first be considered is whether there is a mutual understanding or common intention between the parties regarding their relationship. ... Anderson, was the following: I did that because I foreseen [sic] a problem…. ... The Queen, 2002 FCA 258, ¶12; as quoted in Felix, supra note 62, ¶18. [65] Braiden v. ...
TCC

Alexander v. The King, 2022 TCC 147

The King, 2022 TCC 147 Docket: 2015-3120(IT)G BETWEEN: SHIRLEY ALEXANDER, Appellant, and HIS MAJESTY THE KING, Respondent.   ... “Dominique Lafleur” Lafleur J.     Citation: 2022 TCC 147 Date: 20221122 Docket: 2015-3120(IT)G BETWEEN: SHIRLEY ALEXANDER, Appellant, and HIS MAJESTY THE KING, Respondent. ... In September 2005, the Minister further reassessed the Appellant and her spouse to deny 100% of the charitable donation tax credit claimed by the Appellant and her spouse for the 2001 and 2002 taxation years in respect of the 2001 Donation. ...

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