Search - 2005年 抽纸品牌 质量排名

They are: (i) Whether the Minister correctly assessed additional GST/HST payable by the appellant; (ii) Whether the Minister correctly disallowed specific Input Tax Credits (“ ITCs ”) claimed; (iii) Whether the appellant is liable for a penalty pursuant to s. 285 of the Excise Tax Act (the “ Act ”) [1], and (iv) Whether the Minister was correct in relying upon ss. 298(4) of the Act, to reassess the statute-barred reporting periods ending on April 30, 2010 and April 30, 2011 (the “ Statute-Barred Periods ”). [2] II. FACTS [4] The appellant is a GST registrant, having been registered for GST since May 26, 2005. ... He obtained an education in Business studies in both Germany and Canada. [24] He opened Encore Cellular in 2005. ...

They read: 9.          On filing his income tax return for the 2003 year, the Appellant claimed a deduction for moving expenses of $9,420.44 as follows: Moving Costs                                                    $    839.95 Legal Fees for New Residence              $    214.00 CMHC Fee                                                       $8,366.49 Total Moving Expenses Claimed                        $9,420.44 10.        ... The Notice of Objection for the 2003 year was filed March 9, 2005. 13.        ... C.         STATUTORY PROVISIONS, GROUNDS RELIED ON AND RELIEF SOUGHT 16.        ...

., 2006 TCC 527         Docket: 2006-609(EI) BETWEEN: SYLVIE DUGAS, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respon dent.   ...   [17]     She appeared before an investigator working for Human Resources Canada and signed a declaration dated February 8, 2005. ... The Worker was laid off when the Payor had fewer contracts.   I reread the Worker’s statutory declaration of February 8, 2005, to her. ...

(See also Bowman C.J. in McNaughton v The Queen, 2005 TCC 714, at para. 9.) [23]         Mr. ... Woods DATE OF JUDGMENT: September 3, 2014   APPEARANCES:   Agent for the Appellant:   Scott McDermid Counsel for the Respondent: Kristian DeJong Amandeep Sandhu   COUNSEL OF RECORD: For the Appellant: Name: N/A   Firm:   For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Ontario     ...

“François Angers” Angers J.               Translation certified true on this 28th day of February 2013.         ... [OFFICIAL ENGLISH TRANSLATION]     REASONS FOR JUDGMENT   Angers J.   [1]              On May 10, 2007, the appellant was assessed by the Minister of National Revenue (the Minister), under the Excise Tax Act (ETA), an amount of $ 47,288.43 representing unremitted goods and services tax (GST) for the period from January 1, 2001, to September 30, 2005. ... She began her audit in November 2005 and found that the appellant kept no accounting records. ...

O'Connor" O'Connor, J.         Citation: 2007TCC325 Date: 20070608 Docket: 2006-2088(IT)I BETWEEN: MIROSLAV POUZAR, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ... In general, as applicable to the facts in this appeal, the payer may deduct a support amount paid to his divorced wife if:   ·         the amount is payable to the recipient;   ·         the amount is payable as an allowance for the maintenance of the recipient, …   ·         the amount is payable on a periodic basis;   ·         the recipient has discretion as to the use of the amount; and   ·         where the recipient is the payer's former spouse, the amount is payable under an order of a competent tribunal or under a written agreement and the payer and recipient are living separate and apart because of the breakdown of their marriage …     [7]      The position of the Appellant is essentially set forth in the Notice of Objection dated July 25, 2001 and the Addendum to Notice of Objection dated November 19, 2005. ... Gainer’s letter of September 21, 2005, she states “In order for amounts to be considered support amounts one of the requirements is that the $1000.00 payments received by Ms. ...

The Queen, was issued in January 2005 and concerned a pay equity award in respect of an employee of the Quebec government.  ...                       * * * * *                                       Certified Correct:                                      __________________                                            Krista Webb                                           CITATION:               2007TCC555 COURT FILE NO.:              2006-2531(IT)I STYLE OF CAUSE:              Eugenie E. ... Routledge   Counsel for the Respondent:  Jeff Pniowsky   COUNSEL OF RECORD:      For the Appellant:          Name:        Firm:      For the Respondent:  John H. ...

EVANS J.A.   STRATAS J.A.       BETWEEN: HER MAJESTY THE QUEEN Appellant and J. ... Canada, [2005] 2 S.C.R. 601, 2005 SCC 54 at para. 10, the Supreme Court of Canada prescribed the proper approach for interpreting taxation statutes: …The interpretation of a statutory provision must be made according to a textual, contextual and purposive analysis to find a meaning that is harmonious with the Act as a whole.  ... “David Stratas” J.A.       “I agree   M. Nadon J.A.”   “I agree   John M. ...

Le contrat de travail est à durée déterminée ou indéterminée. […] 2098. ... " Dominique Lafleur " Lafleur J. CITATION: 2021 TCC 8 DOCKET: 2019-2529(EI) STYLE OF CAUSE: MED EXPRESS INC. ... Drouin Deputy Attorney General of Canada Ottawa, Canada   ...

.____________________________________________________________________ Appeals heard on December 15 and 16, 2005 and December 13, 2006, at Windsor, Ontario Before: The Honourable Gerald J. ... HER MAJESTY THE QUEEN PLACE OF HEARING:                      Windsor, Ontario DATES OF HEARING:                      December 15 and 16, 2005 and                                                           December 13, 2006 REASONS FOR JUDGMENT BY:     The Honourable Gerald J. ... Barat, Q.C.                             Firm:                      Barat, Farlam, Millson        For the Respondent:                     John H. ...