Search - 2005年 抽纸品牌 质量排名

Applicants do not meet the criteria if they: […] 13. have engaged in fraud, dishonesty, breach of trust or other conduct of a disreputable nature. ... As explained in Saber & Sone Group v Canada (National Revenue), 2014 FC 1119 at paragraph 23, a report or recommendation leading to an administrative decision can be regarded as informing the reasons for the decision when the decision itself contains no reasons or brief reasons (see also Sketchley v Canada (Attorney General), 2005 FCA 404 at paras 37-38). ... The appropriate remedy is the usual remedy – that the Decision be set aside and the matter returned to a similarly situated but different decision-maker for redetermination. ...

Subsection 220(3.1) was amended in 2005, limiting the period for which interest relief can be granted to ten years. Because the appellants’ requests were filed prior to 2005, the appellants were not restricted as to the period for which the Minister could grant interest relief. ... LOCKE J.A.   DATED: DECEMBER 30, 2020   APPEARANCES: Howard Winkler   For The Appellants   Andrea Jackett For The Respondents   SOLICITORS OF RECORD: Winkler Law Toronto, Ontario   For The Appellants   Nathalie G. ...

Justice Barnes   BETWEEN:     WELLESLEY CENTRAL RESIDENCES INC.       Applicant   and       MINISTER OF NATIONAL REVENUE       Respondent                    REASONS FOR JUDGMENT AND JUDGMENT   [1]                This is an application for the judicial review of a decision by the Minister of National Revenue (Minister) by which the Applicant’s request to be designated as a “municipality” under ss 259(1) of the Excise Tax Act, RSC 1985, chapter E-15 as amended, was denied.  ... Wellesley’s argument about a fettering of discretion raises an issue of procedural fairness for which the appropriate standard of review is correctness:  see Dorothea Knitting Mills Ltd. v Canada (Minister of National Revenue), 2005 FC 318, 295 FTR 314 at para 13 ...

Translation certified true on this 5 th day of January 2005. Colette Dupuis-Beaulne, Translator Citation: 2004TCC481 Date: 20040716 Docket: 2003-2588(EI) BETWEEN: CLUB DE GOLF MONTCALM INC., Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent. ... It was also established that the worker attended the company's monthly meetings. [20]     In his appeal report (Exhibit I-3), the Appeals Officer described the terms and conditions of employment for the company's other salaried employees as follows: •         Josée Gaudet (at arm's length)-                      40-hour work week-                      minimum wage plus tips ($13,565 in 2001 and $13,363 in 2002)-                      duties: server-                      period of employment: April to November-                      no bonus •         Danielle Desrochers (at arm's length)-                      40-hour work week-                      wages: $13.00 per hour ($14,513 in 2001 and $20,146 in 2002)-                      duties: preparing payroll-                      period of employment: April to November-                      no bonus •         Nathalie Beaudoin (at arm's length)          -        40-hour work week          -         wages: $15.00 per hour ($19,529 in 2001 and $22,152 in 2002)          -         duties: office work          -         period of employment: April to December          -         no bonus [21]     The Appeals Officer also made the following comment in his report: COMMENT:      Robert-André Gaudet earned wage income of $33,909 in 2001 and $54,584 in 2002 (including bonuses). ... Translation certified true on this 5 th day of January 2005. Colette Dupuis-Beaulne, Translator CITATION: 2004TCC481 COURT FILE No.: 2003-2588(EI) STYLE OF CAUSE: Club de Golf Montcalm Inc. and M.N.R. ...

Issues in dispute [15]         In her written representations, the Respondent frames the issues in dispute as follows [9]: a.        ... The evidence shows that Bijouterie Palo operated a jewelry business from 2005 until Mr.  ... Hogan” Hogan J.     SCHEDULE A CITATION: 2016 TCC 8 COURT FILE NO.: 2013-4655(GST)G STYLE OF CAUSE: TRICOMCANADA INC. v. ...

Translation certified true on this 31st day of March 2005 Aveta Graham, Translator Citation: 2004TCC690 Date: 20041112 Docket: 2004-1245(EI) BETWEEN: STEVE ARSENEAU, Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent, AND Docket: 2004-1246(EI) 9130-1275 QUÉBEC INC., Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent. ... Horse-drawn wagon / horses (in season) •            Tours, by reservation (1 hr 30 mins each time) •            Feed the horses (three times a day / when at work) •            Clean and bush the horses (one hour a day) •            Harnessing (one hour of preparation) •            Unharnessing (one hour: clean the stalls; put away the wagon) •            Service the wagon (clean, oil, touch up the paint / three hours per week) Wagon / horses (off season) •            Lightly feed (once per day / during morning break / Mario once per day in the evening) •            Clean and brush the horses (once per week) [12]     The Employee testified [2] that he spent about four hours per week on grounds keeping (cutting the grass, tending to the flowers and plants) whereas, according to Exhibit I-2, that activity represented 12 hours of work per week. ... Certified true translation on this 31st day of March 2005 Aveta Graham, Translator CITATION: 2004TCC690 COURT FILE NOS.: 2004-1245(EI) and 2004-1246(EI) STYLE OF CAUSE: Steve Arseneau v. ...

Bocock Appearances: For the Applicant: The Applicant himself Counsel for the Respondent: Josh Kumar   AMENDED ORDER           IN ACCORDANCE with the consolidated Reasons for Order attached, the applications for an extension of time to file Notices of Appeal are granted for the 2001, 2003, 2005 and 2011 taxation years only and the Notices of Appeal for those taxation years are deemed received as filed. ... Certain Applications allowed on consent [2]              With respect to certain taxation years, 2001 and 2002 for Thomas and 2001, 2003, 2005 and 2011 for Emmanuel, the Respondent does not oppose the application for an extension of time to file Notices of Appeal. ... Pentney Deputy Attorney General of Canada Ottawa, Canada     ...

Translation certified true on this 24th day of March 2005. Jacques Deschênes, Translator Citation: 2004TCC473 Date: 20040727 Docket: 2002-2867(IT)G BETWEEN: STATUS-ONE INVESTMENTS INC., Appellant, and HER MAJESTY THE QUEEN, Respondent. ... The Petit Robert (2002) defines the word " préciser " as follows:                         [TRANSLATION] 1.                  ... Translation certified true on this 24th day of March 2005 Jacques Deschênes, Translator CITATION: 2004TCC473 COURT FILE NO.: 2002-2867(IT)G STYLE OF CAUSE: Status-One Investments Inc. v. ...

GLEASON J.A.     Docket: A-171-17 BETWEEN:   MADISON PACIFIC PROPERTIES INC. ... Canada, 2005 SCC 54, [2005] 2 S.C.R. 601 at para. 44, the “textual, contextual and purposive interpretation of specific provisions of the Income Tax Act” for the purpose of discerning their underlying policy is “essentially a question of law”. ... HER MAJESTY THE QUEEN     PLACE OF HEARING: Vancouver, British Columbia   DATE OF HEARING: November 7, 2018   REASONS FOR JUDGMENT BY: GLEASON J.A.   ...

Lin came from China to Canada as a landed immigrant in May 2005 with his wife and daughter. ... As a Chinese resident, he pays taxes to the Chinese government. [5]   Between 2005 and 2015, Mr. ... DATED: may 13, 2019   APPEARANCES: Cédric Renaud-LaFrance   For The Applicant   George Alatopulos   FOR THE RESPONDENTS SOLICITORS OF RECORD: Attorney General of Canada Toronto, Ontario   For The Applicant   George Alatopulos Barrister and Solicitor Toronto, Ontario   For The RESPONDENTS     ...