Search - 2005年 抽纸品牌 质量排名

., 2005 TCC 703         Citation: 2005TCC703 Date: 20051104 Docket: 2005-816(EI) BETWEEN: DONALD DOYON, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.   [OFFICIAL ENGLISH TRANSLATION]   REASONS FOR JUDGMENT   (Decision rendered orally from the bench on August 29, 2005 at Québec, Quebec, and revised on November 4, 2005 at Ottawa, Ontario.)     ... Signed at Ottawa, Canada, this 4th day of November 2005.       “P. R. ...

The Queen, 2005 TCC 673 (Informal Procedure)       Citation: 2005TCC673 Date: 20051028 Docket: 2005-125(IT)I   BETWEEN: SALVATORE CARINI, Appellant,   and     HER MAJESTY THE QUEEN, Respondent.         REASONS FOR JUDGMENT (Delivered orally from the Bench at Toronto, Ontario, on August 8, 2005.) ... Signed at Ottawa, Canada, this 28 th day of October 2005.       "D.G.H. ...

La Reine, 2005 TCC 311       Docket: 2001-1027(IT)G   BETWEEN: MADELEINE GAGNON, In her capacity as heir of the late Richard Boucher, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Signed at Ottawa, Canada, this 14th day of June 2005.       "Paul Bédard" Bédard J.   ... Signed at Ottawa, Canada, this 14th day of June 2005.         "Paul Bédard" Bédard J.   ...

(hereinafter, the “ debtor ”) deposited with the defendant, Caisse populaire du Bon Conseil, the amount of $200,000.00 to be held by the latter in the form of a term deposit certificate maturing on October 16, 2005.  ... Caisse populaire Desjardins de Lyster/Inverness/Val-Alain, 2005 FC 949 (notice of appeal filed in the Federal Court of Appeal September 27, 2005, A-426-05), that the deemed trust even applies outside the framework of enforcement of a security interest ... CAISSE POPULAIRE DU BON CONSEIL   PLACE OF HEARING:                                Montr é al, Quebec   DATE OF HEARING:                                  November 1, 2005   REASONS FOR ORDER BY:                    The Honourable Mr. ...

Canada, 2005 DTC 5201, 2005 FCA 104 Date: 20050321 Docket: A-385-04 Citation: 2005 FCA 104 CORAM:        ROTHSTEIN J.A. ... Date: 20050321 Docket: A-385-04 Citation: 2005 FCA 104 CORAM:        ROTHSTEIN J.A. ... CONCURRED IN BY:                     ROTHSTEIN J.A. MALONE J.A. DATED:                                             MARCH 21, 2005 APPEARANCES: Mr. ...

Canada, 2005 DTC 5293, 2005 FCA 211 Date: 20050603 Docket: A-247-04 Citation: 2005 FCA 211 CORAM:        RICHARD C.J. ... Date: 20050603 Docket: A-247-04 Citation: 2005 FCA 211 CORAM:        RICHARD C.J. ... DATED:                                                        June 3, 2005 APPEARANCES: Mr. ...

Signed at Grand-Barachois, New Brunswick, this 4th day of October 2005.     ...   [1]      This appeal was heard in Québec, Quebec, on July 28, 2005. ... Signed at Grand-Barachois, New Brunswick, this 4th day of October 2005.       ...

Signed at Ottawa, Canada, this 23rd day of December 2005.       Rip J.     ... Signed at Ottawa, Canada this 23rd day of December 2005.       Rip J.   ... Deputy Arrotney General of Canada Ottawa, Canada       [1] 2004 Carswell Nat 2348, 2004CCI473, 2004 DTC 3042 [2] 2005 Carswell Nat 881, 2005 FCA 119, 2005 DTC 5224 per Noël, J.A. [3] Ibid at para 24 [4] [1997] F.C.J. ...

La Reine, 2005 TCC 315 (Informal Procedure)         Docket: 2004-3217(IT)I BETWEEN: BRUNO LAPLANTE, Appellant, and   HER MAJESTY THE QUEEN Respondent.   ... Signed at Ottawa, Canada, this 1st day of December 2005.       "Paul Bédard" Bédard J.   ...   [15]     For these reasons, the appeals are allowed.   Signed at Ottawa, Canada, this 1st day of December 2005.           ...

  [9]               The Respondent stated in paragraph 14 of the Amended Reply that it had relied on the following assumptions of fact in making its decision:   (a)     the Appellant is in the Business of providing financial services and insurance (the “Business”);   (b)     the Appellant’s fiscal year is from January 1 to December 31;   (c)     the Appellant’s shareholders and their percentages of holdings are:   2006 ·   James Saint                  51% ·   Saint Family Trust         49% 2007 to present ·   James Saint                  100%;   (d)     James Saint is the President of the Business;   (e)     for the relevant period, the Workers were employed by the Appellant under a contract of service;   (f)      the Workers’ positions are as follows:   ·   Shannon MacDonald    Executive Assistant ·   Kevin Lundy                 Sales and Administration ·   Nicolas Anstis              Financial Advisor;   (g)     the Appellant had five employees in 2006, five in 2007 and four in 2008;   (h)     the Appellant set up a trust (“the Trust”) on January  1, 2006 by entering into an agreement;   (i)      the Trustees of the Appellant’s “Trust” are James Saint, James McIntyre and Daryl Phippan;   (j)      James McIntyre and Daryl Phippan were not active in the management of the funds;   (k)     the realized net income is to be allocated to the Participants prior to the end of the year via written direction from the Board of Directors;   (l)      pursuant to the Appellant’s Resolutions, the allocations were to be as follows:   ·   Resolution dated December 23, 2006, the amount of $386,146.86 are [sic] to be paid by December 31, 2006 –   Shannon MacDonald:            $47,026 –   Kevin Lundy:             $33,369 –   James Saint:                           $233,740 –   Nicolas Anstis:                       $72,010 ·   Resolution dated December 23, 2007, the amount of $163,736.88 are [sic] to be paid by December 31, 2007 –   Shannon MacDonald:            $52,979 –   Kevin Lundy:             $38,646 –   James Saint:                           $0.00 –   Nicolas Anstis:                       $72,110   (m)    the Workers received the following T4 employment income from the Appellant:   Name 2005 2006 2007 Nicolas Anstis $40,499 $6,153 $64,356 Kevin Lundy $34,384 $5,000 $4,500 Shannon MacDonald $46,499 $6,384 $4,500 James Saint $230,000 $3,975 $294,406   (n)     in 2006, the Workers received an annual nominal amount between $3,975 and $6,384 on which deductions were taken through the Appellant’s regular payroll;   (o)     in 2007, the Workers received an annual nominal amount between $1,500 and $4,500 on which deductions were taken through the Appellant’s regular payroll;   (p)     the Workers received additional income from the Appellant as follows:   Name 2006 2007 Nicolas Anstis $124,964 $72,110 Kevin Lundy $33,369 $38,646 Shannon MacDonald $47,026 $52,979 James Saint $280,000 $0.00 Total $485,359 $163,736.88   (q)     in 2006, the percentage of additional income compared to T4 income was as follows:   Name 2006 T4 income 2006 additional income Percentage Shannon MacDonald $6,384.62 $47,026.50 726.56% Kevin Lundy $5,000 $33,369 667.38% James Saint $3,975.00 $280,000 7,044.03% Nicolas Anstis $6,153.85 $124,964.37 2,030.67%   (r)     in 2006 2007, the percentage of additional income compared to T4 income was as follows:   Name 2006   2007 T4 income 2006 2007 additional income Percentage Shannon MacDonald $4,500.00 $52,979.75 1,177.33% Kevin Lundy $4,500.00 $38,646.25 858.81% James Saint $294,406.00 $0.00 0.00% Nicolas Anstis $64,356.76 $72,110.88 112.05%   (s)     the payments referred to in paragraph s (q) and (r) above were not based on any determined formula, and contributions were calculated on an ad hoc basis;   (t)      only Nicolas Anstis, Kevin Lundy, Shannon MacDonald and James Saint received additional income from the Appellant in 2006 and 2007;   (u)     the Appellant reported on its financial Balance Sheet, Retained Earnings, as follows:   2005 $1,141,436 2006 $906,921 2007 $1,230,669   (v)     the Appellant reported on its financial Income Statement, Profit, as follows:   2005 $229,866 2006 $371,313 2007 $492,699   (w)    the Appellant reported on its financial Income Statements and on its corporate returns the amounts paid to the Workers as salaries and wages;   (x)     the Workers were paid all income through a bank account number 1093656 in the name of “J.R. ... Saint & Associates Insurance Agencies Ltd.” bank account were as follows:   Years Contributions Withdrawals 2005 2006 $479,233.32 $482,427.18 2006 2007 $185,000.00 $161,657.63 2007 2008 $35,200.00 $35,163.37   (bb)   none of the funds contributed to the J.R. ... Beck     Counsel for the Respondent: Marla Teeling   COUNSEL OF RECORD:          For the Appellant:                             Name:                      Gordon D. ...