Search - 2005年 抽纸品牌 质量排名
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TCC
Crone v. The Queen, 2008 TCC 567 (Informal Procedure)
Signed at Ottawa, Canada, this 16th day of October 2008. “Réal Favreau” Favreau J. ... In her notice of objection dated February 8, 2005, the appellant described the restrictions she had as to the spending of money in the following terms: However, prior to his accountant sending those cheques I had to submit a proposed budget of how I planned to spend that money. ... [13] Based on the foregoing, the appeal is dismissed. ...
TCC
City Cab (Brantford-Darling St) Limited v. M.N.R., 2009 TCC 218
Bowie Appearances: Counsel for the Appellant: Rebecca L. Grima Counsel for the Respondent: Andrew Miller____________________________________________________________________ JUDGMENT The appeals pursuant to section 28 of the Canada Pension Plan, from assessments dated December 6, 2005, for the 2002, 2003 and 2004 taxation years are allowed and the assessments are vacated. Signed at Ottawa, Canada, this 23rd day of April, 2009. “E.A. Bowie” Bowie J. ... REASONS FOR JUDGMENT Bowie J. [1] These appeals are from assessments under section 22 of the Canada Pension Plan [1] (the Plan) on December 6, 2005 for the years 2002, 2003 and 2004, following unsuccessful appeals from those assessments to the Minister of National Revenue under section 27.1. ...
TCC
Gagalka v. The Queen, 2007 TCC 142 (Informal Procedure)
Little Appearances: For the Appellant: The Appellant himself Counsel for the Respondent: Selena Sit____________________________________________________________________ SUPPLEMENTAL JUDGMENT The appeal from the assessment made under Part IX of the Excise Tax Act, for the period January 1, 2001 to December 31, 2003, notice of which is dated March 9, 2005, is allowed, without costs, and the assessment is referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with the attached Supplemental Reasons for Judgment. ... [11] In her letter Counsel for the Respondent concluded: In summary, the Respondent submits that the OAS amounts determined to not attract GST, if any, should be no more than $1,017.21, $6,015.78 and $3,700.00 for each of 2001, 2002 and 2003, respectively, calculated as follows: 2001 November 2001 $500.00 December 2001 500.00 Conceded amount 17.21 $1,017.21 2002 January to December 2002 12 x $500 = $6,000.00 Conceded amount 15.78 $6,015.78 2003 January to December 2003 12 x $500 = $6,000.00 Less: amount already allowed (2,300.00) $3,700.00 Total $10,732.99 RRSP Amount 5,500.00 GRAND TOTAL $16,232.99 [12] Counsel for the Respondent also said in her letter: The Respondent respectfully asks that the parties return to Court before Mr. ... [23] The Appellant’s appeal is allowed. Signed at Vancouver, British Columbia, this 12 th day March 2007. ...
FCA
Tennina v. Canada (National Revenue), 2010 FCA 25
EVANS J.A. LAYDEN-STEVENSON J.A. BETWEEN: DOREEN TENNINA Appellant and MINISTER OF NATIONAL REVENUE Respondent AND BETWEEN: NADINE TALOTTA Appellant and MINISTER OF NATIONAL REVENUE Respondent AND BETWEEN: FRANCESCO CARNOVALE Appellant and MINISTER OF NATIONAL REVENUE Respondent Dealt with in writing without appearance of parties. Judgment delivered at Ottawa, Ontario, on January 22, 2010. ... Canada, [2005] 2 S.C.R. 601. The Act’s provisions are to be interpreted in order to achieve consistency, predictability and fairness: Shell Canada Ltd. v. ...
TCC
Smyth v. The Queen, 2007 TCC 366 (Informal Procedure)
SMYTH Appellant - and- HER MAJESTY THE QUEEN Respondent ______________________________________________ DECISION February 2, 2007 Held at the Federal Court of Canada Edmonton, Alberta Volume 1 _______________________________________________ TAKEN BEFORE: The Honourable Mr. ... Appeared for the Respondent -------------------------------------- Irene Anselmo Court Registrar Deanna Jackson, CSR(A) Realtime Reporter * * * * * * * * * * * * * * * 0003 TABLE OF CONTENTS PAGE APPEARANCES 2 OPENING REMARKS 4 DECISION 4 CLOSING REMARKS 16 * * * * * * * * * * * * * * * 0004 01 (PROCEEDINGS COMMENCED AT 12:54 P.M.) 02 THE REGISTRAR: Order, all rise. 03 The Court will now 04 render a decision in Appeal 05 Number 2005-4329(IT)I between James R. ... Furthermore, 25 subparagraph 110(1)(f)(v) was not added to the 0014 01 Act until 2005 and is only applicable to 02 taxation years after 2003. 03 The appellant also 04 challenges the interest and penalties assessed 05 by the Minister in this case. ...
TCC
Clackett v. The Queen, 2007 TCC 499 (Informal Procedure)
McArthur” McArthur J. Citation: 2007TCC499 Date: 20070921 Docket: 2006-2942(IT)I BETWEEN: PAUL STEVEN CLACKETT, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... In December 2005 an accountant, then representing him, clearly set out the Appellant’s position. ... [13] The appeals are dismissed. Signed at Ottawa, Canada, this 21st day of September, 2007. ...
FCTD
Anglehart v. Canada, 2016 FC 1159
In 2005, negotiations with First Nations had come to a close. In 2006, DFO was still 10.8% short of its initial objective of 15.8% of the TAC of snow crab to meet its commitments, and it was unable to buy back any additional licences. [59] DFO determined that $37.4 million was required to acquire this portion of the TAC from traditional fishers. ... It also stated that RPPIM would manage its allocation of 400 mt of crab by awarding quotas to fishers in exchange for compensation. [89] DFO followed the same process for 2005. ... Moreover, an analysis of calls for tenders prepared by DFO in anticipation of the 2004, 2005 and 2006 financing agreements (Exhibits 507, 553 and 586.1), shows that the notion of consideration is fully present. ...
FCTD
Al-Abbas v. Canada (Citizenship and Immigration), 2019 FC 1000
I note, however, that similar results have been reached by this Court with respect to bars to access to the Immigration Appeal Division: see Kroon v Canada (Minister of Citizenship and Immigration), 2004 FC 697 at paras 32-33; Ferri v Canada (Minister of Citizenship and Immigration), [2006] 3 FCR 53, 2005 FC 1580 at paras 35-48 [Ferri]; Benavides Livora v Canada (Minister of Citizenship and Immigration), 2006 FC 104 at para 10; and Singh v Canada (Public Safety and Emergency Preparedness), 2018 FC 455 at paras 55-56. ... “John Norris” Judge FEDERAL COURT SOLICITORS OF RECORD DOCKET: IMM-966-18 STYLE OF CAUSE: BARAKAT KABASHI MOHAMMED DAFALLA AL-ABBAS v THE MINISTER OF CITIZENSHIP AND IMMIGRATION PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: FebRUARY 7, 2019 JUDGMENT AND REASONS: NORRIS J. DATED: July 25, 2019 APPEARANCES: Mohamed Mahdi For The Applicant Michael Butterfield For The Respondent SOLICITORS OF RECORD: Mahdi Weinstock LLP Barristers & Solicitors Toronto, Ontario For The Applicant Attorney General of Canada Toronto, Ontario For The Respondent ...
TCC
Babich v. The Queen, 2010 TCC 352 (Informal Procedure)
[8] Babich consented to the amendment and the motion to amend the Reply was granted. ... All of the penalties and interest has now been cancelled and credits created in the process, have been applied to the amounts assessed at the time of the Payroll Source Deductions Examination in January of 2005. ... [32] In conclusion, Able’s appeal is dismissed. ...
TCC
Harnish v. The Queen, 2007 DTC 1317, 2007 TCC 546 (Informal Procedure)
The Queen, 2007 DTC 1317, 2007 TCC 546 (Informal Procedure) Docket: 2007-889(IT)I BETWEEN: BRUCE W. ... HARNISH, Appellant, and HER MAJESTY THE QUEEN, Respondent. REASONS FOR JUDGMENT Webb J ... He did start back to work on a gradual basis on November 1, 2004 and in 2005 was able to return on a full time basis. ...