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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. ...

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