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Technical Interpretation - External

15 December 2006 External T.I. 2006-0182471E5 F - Intérêts " explicitement identifiés "

15 December 2006 External T.I. 2006-0182471E5 F- Intérêts " explicitement identifiés " Unedited CRA Tags 12(1)c) Principales Questions: Demande de précision concernant la position administrative de l'Agence du revenu du Canada énoncée dans les Nouvelles techniques no 30 où cette dernière utilise l'expression " intérêts explicitement identifiés ". ... Nos commentaires Tel qu'il est mentionné au paragraphe 22 de la Circulaire d'information 70-6R5 du 17 mai 2002, notre Direction a comme pratique de ne pas émettre d'opinion écrite concernant des transactions projetées autrement que par voie de décisions anticipées. ...
TCC

A & T Tire & Wheel Limited v. M.N.R., 2009 TCC 640

A & T Tire & Wheel Limited v. M.N.R., 2009 TCC 640       Docket: 2009-911(EI) BETWEEN: A & T TIRE & WHEEL LIMITED, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent, and   JUSTIN BUNN, Intervener.____________________________________________________________________ Appeal heard on common evidence with the appeal of A & T Tire & Wheel Limited (2009‑912(CPP)) on November 26 and 27, 2009 at Toronto, Ontario   Before: The Honourable N. ... Weisman" Weisman D.J.           Citation: 2009 TCC 640 Date: 20091224   Dockets: 2009-911(EI) 2009-912(CPP) BETWEEN: A & T TIRE & WHEEL LIMITED, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent, and   JUSTIN BUNN, Intervener.   ... No. 749 (FCA); D & J Driveway Inc. v. M.N.R., [2003] F.C.J. No.1784, (“ D & J Driveway ”); Le Livreur Plus, supra [4] [1968] 1 All E.R. 433 (Q.B.D.) [5] [2002] F.C.J. ...
FCA

Delage v. Canada, 2002 DTC 7061, 2002 FCA 212

Canada, 2002 DTC 7061, 2002 FCA 212 Date: 20020523 Docket: A-13-01 Montréal, Quebec, May 23, 2002 Coram:             LÉTOURNEAU J.A. ... Judgment delivered from the bench at Montréal, Quebec, on May 23, 2002. ... Date: 20020523 Docket: A-13-01 A-14-01 Neutral Citation: 2002 FCA 212 CORAM:        LÉTOURNEAU J.A. ...
FCA

Canada v. Whitney, 2002 DTC 7145, 2002 FCA 266

Whitney, 2002 DTC 7145, 2002 FCA 266 Date: 20020621 Docket: A-305-01 Neutral citation: 2002 FCA 266 CORAM:        ISAAC J.A. ... Judgment delivered at Ottawa, Ontario, on June 21, 2002. REASONS FOR JUDGMENT BY:                                                                                          NOËL J.A. ... Date: 20020621 Docket: A-305-01 Neutral citation: 2002 FCA 266 CORAM:        ISAAC J.A. ...
Technical Interpretation - External

15 November 2006 External T.I. 2006-0190041E5 F - Biogas / Codigestion Process / Produced for Sale

En outre, ce matériel admissible acheté avant 2012 sera inclus dans la nouvelle catégorie donnant droit au taux de DPA de 50 %. ... Vos questions Votre première question est de savoir si le " digesteur " utilisé dans le Projet pour produire du biogaz par le procédé de "co-digestion" pourrait être considéré un bien de la catégorie 43.1 de l'annexe II du Règlement? ... Nos commentaires Tel qu'il est mentionné au paragraphe 22 de la Circulaire d'information 70-6R5 du 17 mai 2002, notre Direction a comme pratique de ne pas émettre d'opinion écrite concernant des transactions projetées autrement que par voie de décisions anticipées. ...
News of Note post
28 March 2018- 11:37pm Stewardship Ontario Tax Court of Canada finds that statutorily-mandated waste recycling charges were consideration for a taxable supply Email this Content Stewardship Ontario (“SO”) was a not-for-profit corporation that operated, as part of a regime governed by the Waste Diversion Act, 2002 (Ontario), an Ontario program for recycling various types of waste such as paints, solvents, batteries, empty propane tanks and antifreeze. ... The Queen, 2018 TCC 59 under ETA s. 123(1) supply, consideration, service, s. 141.01(2). ...
TCC

Beth McMorran O/A McMorran & Associates, docket 2000-3667(EI)

Signed at Calgary, Alberta, this 21st day of October 2002.           "Michael H. ... Signed at Calgary, Alberta, this 21st day of October 2002.         "Michael H. ...
FCA

Nelson v. Canada (Attorney General), 2002 DTC 7578, 2002 FCA 451

Canada (Attorney General), 2002 DTC 7578, 2002 FCA 451 Date: 20021118 Docket: A-280-01 Neutral citation: 2002 FCA 451 CORAM:        STONE J.A. ... Date: 20021118 Docket: A-280-01 Neutral citation: 2002 FCA 451 CORAM:        STONE J.A. ... DATED:                      NOVEMBER 18, 2002     APPEARANCES: STEVEN WILLETT NELSON                                      APPLICANT ON HIS OWN BEHALF V. ...
FCA

Canada v. Hamilton, 2002 DTC 6836, 2002 FCA 118

Hamilton, 2002 DTC 6836, 2002 FCA 118 Date: 20020322 Docket: A-278-01 Neutral citation: 2002 FCA 118 CORAM:        DÉCARY J.A. ... Date: 20020322 Docket: A-278-01 Neutral citation: 2002 FCA 118 CORAM:        DÉCARY J.A. ... DATED:                                                MARCH 22, 2002 APPEARANCES: Ms. ...
FCA

Selmeci v. Canada, 2002 FCA 293, 2002 DTC 7186

Canada, 2002 FCA 293, 2002 DTC 7186 Date: 20020 724 Docket: A-669-00 Neutral citation: 2002 FCA 293 CORAM:        LINDEN J.A EVANS J.A. ... Date: 20020724 Docket: A-669-00 Neutral citation: 2002 FCA 293 CORAM:        LINDEN J.A EVANS J.A. ... DATED:                      July 24, 2002     APPEARANCES: Mr. Thomas McRae                                             FOR THE APPLICANT Mr. ...

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