Search - 2005年 抽纸品牌 质量排名

The Queen, 2012 DTC 1268 [at at 3792], 2012 TCC 313 (Informal Procedure)         Citation: 2012 TCC 313 Date: 20120904 Docket: 2012-507(IT)I BETWEEN: ROBERT ELWOOD, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... The Appellant relied on the decision in Kasaboski et al. v The Queen, 2005 D.T.C. 846, 2005 TCC 356, particularly the comments of Justice Bowie at paragraph 9. ...   [30]         For these reasons, I must dismiss the appeal without costs.     ...

Mr Green, a unionized employee, commenced work for the TTC on October 18, 1979, and became disabled in 2005. His last day of work was June 18, 2005, and he qualified for long-term benefits under the union plan on April 14, 2006. ... Evans” J.A.   “I agree             M. Nadon J.A.”   “I agree             David Stratas J.A.”     ...

Zenger in December 2005, Mr. Bruce used a monthly rental rate of $55 per month for this comparable. ... The Appellants maintain that it was available a discount rate of $55 per month in 2005, whereas the Respondent maintains that the rate that should be used was $85 per month. [89]     The Respondent’s counsel disputes the relevance of the offer made by the manager of Clifton Manor in the email sent to Mr. ... Bruce’s adjustment for time. [93]     The South Gate rate was obtained in 2008, and the $85 per month rate was offered by Clifton Manor in 2005. ...

From 2005 until 2012 she was a financial services administrator. [8]   The appellants started buying residential rental properties in Medicine Hat, Alberta, around 1987 with the purpose of earning rental income. ... Rattai worked full-time at Medicine Hat Community Housing Society where she assisted clients, prepared rent calculations, collected cash, made bank deposits and reconciled the bank account. [53] From then until 2005, she raised their children and worked on their rental properties. In 2005, she commenced employment with Cypress View Foundation as a financial services administrator. [54] Around 2012 she was promoted to Finance Manager, responsible for budgeting, bank reconciliation and completion and updating of government forms. [55] [122]   Except for a five-year period where he operated their rental property operations with his wife, Mr. ...

Sheridan____________________________________________________________________   ORDER   Whereas the Appellant, Charlene Echum, applied to have the dismissal of her Informal Procedure appeals of her 2004, 2005, 2006 and 2007 taxation years set aside under section 18.21 of the Tax Court of Canada Act;             And having considered the factors set out in the Appellant’s letter in light of the criteria for the setting aside of an order of dismissal under paragraphs 18.21(3)(a) and (b) of the Act;             And not being satisfied that the Appellant has shown that “it would have been unreasonable in all the circumstances” for her to have attended the hearing;   IT IS HEREBY ORDERED THAT the Appellant’s application to set aside the Order dated September 15, 2011 is dismissed in accordance with the attached Reasons for Order.   ... Signed at Toronto, Ontario, this 26 th day of October 2011.         “G. ... Sheridan   DATE OF ORDER:                           October 26, 2011   APPEARANCES:   For the Appellant:   Counsel for the Respondent:     COUNSEL OF RECORD:          For the Appellant:                             Name:                                                    Firm:          For the Respondent:                    Myles J. ...

The Queen, 2010 TCC 441 CITATION: 2010 TCC 441   2010-702(IT)APP 2010-1479(GST)APP   BETWEEN:   GEORGE FRANCIS ELLENTON,   Appellant,     and   HER MAJESTY THE QUEEN,     Respondent,         TRANSCRIPT OF   REASONS FOR JUDGMENT   Let the attached revised transcript of the Reasons for Judgment delivered orally from the Bench at Vancouver, British Columbia, on July 8, 2010, be filed. ... The taxpayer was reassessed for the taxation years 2005 and 2006 under the Income Tax Act on September 3, 2008. ... Thank you.   (PROCEEDINGS ADJOURNED AT 12:45 P.M.)     ...

Translation certified true on this 9th day of February 2005. Julie Oliveira, Translator Citation: 2004TCC514 Date: 20041202 Dockets: 2000-3741(IT)G 2000-3742(IT)G BETWEEN: OLIVIER GENDRON, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... Q.         O.K. and so, all those expenses total $595.69? R.          ... Translation certified true on this 9th day of February 2005. Julie Oliveira, Translator CITATION: 2004TCC514 COURT FILE NO.: 2000-3741(IT)G, 2000-3742(IT)G STYLE OF CAUSE: Olivier M. ...

The Queen, 2014 TCC 216 (Informal Procedure)         Docket: 2012-4884(GST)I BETWEEN: BENTON ANTIFAIFF, Appellant, and HER MAJESTY THE QUEEN, Respondent.   ...   [9]              On November 10, 2005, the Minister certified and registered FIS’s unpaid GST liability related to its reporting periods ending between September 30, 1996 and September 30, 2000 in the Federal Court pursuant to section 316 of the Act. ... Pentney Deputy Attorney General of Canada Ottawa, Canada       ...

However, a year and a half later, on November 6, 2005, the CRA confirmed the source deduction assessment, which Internorth did not appeal to the Tax Court of Canada [TCC].   ... In the Decision, the Minister’s Delegate emphasised four key factors: (i) the CRA issued Internorth notices of assessment and subsequent requirements to pay for failure to remit source deductions in 2004; (ii) the Applicant filed a notice of objection; (iii) the source deduction assessment was confirmed by the Minister in 2005; and, most importantly, (iv) an appeal to the TCC was never filed. [32]   The Minister’s Delegate further noted that it was not until April 2007 that the CRA issued a Director’s Liability Assessment against Mr. ... DATED: May 3, 2019   APPEARANCES: Eldad Gerb Rachel Gerb   For The Applicant   Angela Shen Nancy Arnold   For The Respondent   SOLICITORS OF RECORD: Gerb Tax Law Professional Corporation Barristers and Solicitors Toronto, Ontario   For The Applicant   Attorney General of Canada Toronto, Ontario   For The Respondent     ...

II.   Background Facts [5]   On April 8, 2015, the Officer acting on behalf of the Minister of National Revenue (Minister), contacted Mr.  ... Prince in writing of the proposed reassessments for the taxation years 2005 to 2014. [9]   Subsection 152(4) of the ITA provides that “The Minister may at any time make an assessment, reassessment or additional assessment of tax for a taxation year, interest or penalties, if any, payable under this Part by a taxpayer …”. [10]   While Mr.  ... IV.   Standard of Review [19]   The parties made no submissions on the standard of review. ...