Search - 2005年 抽纸品牌 质量排名

The respondent also argues that the Appeal Division reasonably determined that the General Division had considered all the evidence before it and accordingly had no basis to intervene in light of the grounds of appeal under subsection 58(1) of the Department of Employment and Social Development Act, S.C. 2005, c. 34 (DESDA). ... II.   Analysis [15]   I will deal with the fresh evidence issue first. ... DOCKET: A-168-18     STYLE OF CAUSE: ROSA FANNY PEREZ FLORES v. ZENAIDA HULL and ATTORNEY GENERAL OF CANADA     place of Video-conference: Ottawa, Ontario, Gatineau, Quebec and Dawson Creek, British Columbia   DATE OF HEARING: September 5, 2019   REASONS FOR JUDGMENT BY: RENNIE J.A.   ...

The restaurant business failed and was discontinued in late 2005 with its assets sold in the spring of 2006. ... Once Mongos failed in late 2005, Day and McLeod discussed and ultimately agreed to form a new corporation in late 2006, 0774175 B.C. ... Drouin Deputy Attorney General of Canada Ottawa, Canada     ...

They came to Canada on student visas in 2003 and 2005, respectively. They are both Canadian permanent residents and have three Canadian-born children (two daughters and one son). ... Diner" Judge FEDERAL COURT SOLICITORS OF RECORD DOCKET: IMM-1095-19   STYLE OF CAUSE: TING YANG, JIAN PING LI v THE MINISTER OF CITIZENSHIP AND IMMIGRATION   PLACE OF HEARING: Vancouver, British Columbia   DATE OF HEARING: September 3, 2019   JUDGMENT AND REASONS: DINER J.   DATED: October 1, 2019   APPEARANCES: Gordon Maynard   For The Applicants   Alison Brown   For The Respondent   SOLICITORS OF RECORD: Maynard Kischer Stojicevic Barristers and Solicitors Vancouver, British Columbia   For The Applicants   Attorney General of Canada Vancouver, British Columbia   For The Respondent     ...

In so reassessing the Appellant for the 2001 and 2002 taxation years and in confirming the reassessments, the Minister relied on the same assumptions of fact, as follows:         a)     by way of an Order of the District Court of Ontario dated July 12, 1990 ("Order"), Kathy Lynn Tanner ("Kathy") was granted custody of Jesse, with reasonable and generous access to the Appellant;         b)    the Order also required the Appellant to pay to Kathy child support of $300.00 per month in respect of Jesse; c)     the child support payments were to commence on June 1, 1990 and to continue on the first of each subsequent month, until one of the following occurred:        (i)        Jesse ceased to reside full time with Kathy;        (ii)       Jesse becomes 16 years of age;        (iii)      Jesse marries;        (iv)      Jesse dies;        (v)       Kathy dies; or        (vi)      Jesse is adopted by another male or another male is in loco parentis to Jesse; d)    Jesse turned 16 years of age on September 27, 1998; e)     there was no decree, order or judgment of a competent tribunal issued nor any written agreement made subsequent to the Order requiring the Appellant to pay child support to Kathy in respect of Jesse. ... (b)     that subsection 248(28) prevented the deduction in 2001 and 2002. ... The Queen, 2005 DTC 5119; R. v. Sills, 85 DTC 5096. [10]     To permit the respondent to rely for the first time at trial on a brand new basis of disallowance would violate a fundamental rule of procedural fairness. ...

[OFFICIAL ENGLISH TRANSLATION]   Appeal heard on July 15, 2015, at Toronto, Ontario. ... [OFFICIAL ENGLISH TRANSLATION] REASONS FOR JUDGMENT Favreau J. [1]              The appellant filed an appeal before this Court to challenge the validity of the reassessments dated October 28, 2013, with respect to the 2010 and 2011 taxation years and the initial assessment dated October 31, 2013, with respect to his 2012 taxation year, which were made by the Minister of National Revenue (the  Minister) under the Income Tax Act, R.S.C., 1985, c. 1 (5th Supp.) as it read in its application to the taxation years at issue (the Act). [2]              In making the reassessments dated October 28, 2013, the Minister disallowed the appellant’s employment expenses of $30,300 for each of the 2010 and 2011 taxation years. [3]              Under the initial assessment dated October 31, 2013, the Minister disallowed the appellant’s employment expenses of $30,750 for the 2012 taxation year. [4]              In determining the tax payable by the appellant for the  2010, 2011 and 2012 taxation years, the Minister assumed the following facts: (a)     During the taxation years at issue, the appellant was employed with the Ministère du Revenu du Québec and then the Agence du Revenu du Québec (the employer); (b)    The appellant has been working at its employer’s offices in Toronto without interruption since at least 2005; (c)     Since August 9, 2004, the appellant has been renting an apartment located at 1003-62 Wellesley Street West, Toronto; (d)    The appellant lives there with his wife; (e)     The monthly rent paid by the appellant for this dwelling was $2,525 per month for the period from October 1, 2009, to June 30, 2012, and $2,600 per month for the period from July 1, 2012, to September 30, 2014; (f)     In filing his income tax returns for the 2010, 2011 and 2012 taxation years, the appellant reported the following employment income: (i)    2010: $133,564, including $74,129 in employment income, as well as an amount of $59,435 received from his employer as taxable allowances and benefits; (ii) 2011: $135,769, including $75,204 in employment income, as well as an amount of $60,528 received from his employer as taxable allowances and benefits; (iii)    2012: $136,534, including $75,623 in employment income, as well as an amount of $60,900 received from his employer as taxable allowances and benefits; (g)    The respective amounts of $59,432, $60,528 and $60,900 received by the appellant during the 2010, 2011 and 2012 taxation years were reported by the appellant’s employer T4 slips (Statement of Remuneration Paid) as taxable allowances and benefits; (h)    The respective amounts of $59,432, $60,528 and $60,900 received by the appellant from his employer during the taxation years at issue, covered expenses incurred for his dwelling in Toronto, as well as a provision for additional taxes related to that allowance; (i)      In filing his income tax returns for the 2010, 2011 and 2012 taxation years, the appellant claimed a deduction for the respective amounts of $30,300, $30,300 and $30,750, as other employment expenses; (j)      The amounts claimed by the appellant as employment expenses reflect the rents he paid for his apartment in Toronto during the taxation years at issue. [5]              At the outset of the hearing, the appellant amended the relief sought. ... Pentney Deputy Attorney General of Canada Ottawa, Canada     ...

However, due to a 2005 conviction for trafficking scheduled drugs in the United States, he was deemed inadmissible to Canada for serious criminality. ... Diner" Judge FEDERAL COURT SOLICITORS OF RECORD DOCKET: IMM-1447-19   STYLE OF CAUSE: ABDULKEDIR AHMED JAMA v THE MINISTER OF PUBLIC SAFETY AND EMERGENCY PREPAREDNESS   PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: October 24, 2019   JUDGMENT AND REASONS: DINER J.   DATED: November 19, 2019   APPEARANCES: Lina Anani   For The Applicant   Nur Muhammed-Ally   For The Respondent   SOLICITORS OF RECORD: Lina Anani Barrister and Solicitor Toronto, Ontario   For The Applicant   Attorney General of Canada Toronto, Ontario   For The Respondent     ...

ISSUE [5]      The only issue in this appeal is whether Mr. Beardwood has met the requirements necessary to qualify for a disability tax credit as set out in sections 118.3 and 118.4 of the Income Tax Act (the " Act "). ... No. 1781 (QL), Radage, 96 D.T.C. 1615 and Lawlor, [1996] 2 C.T.C. 2005. ... Justice Sexton concluded that: (¶ 5) Section 118.3(1)(a.2) of the Income Tax Act is not merely directory.    ...

    [8]   Furthermore, the applicant puts forward in his affidavit and his factum several new facts that were not before the Tribunal. ...   [14]   Fourth, the Tribunal did not fail to consider any relevant evidence. ... DATE OF REASONS: NoVEMBER 2, 2018   APPEARANCES: Gérard Langlois   FOR THE APPLICANT (FOR HIMSELF) Stéphanie-Yung Hing   FOR THE RESPONDENT SOLICITORS OF RECORD: Attorney General of Canada Gatineau, Quebec   FOR THE RESPONDENT     ...

Facts [3]              Ms. Ampomah testified on her own behalf. In her testimony she indicated that she attended the Jesus Healing Center’s Sunday worship service twice a month commencing on New Year’s Eve of 2005. ... Appellant’s Submissions [8]              The Appellant’s submission were as follows: a)      Ms. ... Pentney Deputy Attorney General of Canada Ottawa, Canada     ...

These false statements are of such a magnitude that, if allowed, they would result in the refund of all taxes withheld or paid from 2005 through to 2009. ... The Queen, 2005 TCC 545, at paragraph 11; Bhatti v. The Queen, 2013 TCC 143, at paragraph 24; and McLeod v. ... Masse, Deputy Judge   DATE OF JUDGMENT: January 27, 2016   APPEARANCES:   For the Appellant: The Appellant himself Counsel for the Respondent: Jan Jensen COUNSEL OF RECORD:     For the Appellant:       Firm:     For the Respondent: William F. ...