Search - 2005年 抽纸品牌 质量排名

., Appellant, and HER MAJESTY THE QUEEN, Respondent.     By: The Honourable Justice Campbell J. ... So, let me look at what transpired with respect to settlement offers, as this remains the sole determinative factor for an award of costs. [17]   The Appellant made an offer to the Respondent on March 15, 2018, “predicated on the basis that the taxpayer complied with the technical requirements of the Act, the waivers preclude the Minister from reassessing the 2001 to 2005 taxation years on the basis of the GAAR, and the GAAR applied to Glenhuron Bank’s years 2006 to 2013.” [18]   The Respondent rejected that offer on March 20, 2018 and countered as follows: We are in receipt of the appellant’s settlement offer dated March 15, 2018. ... AND HER MAJESTY THE QUEEN         REASONS RESPECTING SUBMISSIONS ON COSTS BY: The Honourable Justice Campbell J. ...

Weisman" Weisman D.J.         Citation: 2011 TCC 6 Date: January 7, 2011 Dockets: 2009-3411(EI) 2009-3637(CPP) BETWEEN:   ALLEN WILFORD, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent, and   SUSAN BONNAR (GIORDANO), Intervener.       ... M.N.R. (“ Wiebe Door ”) [3]; and 671122 Ontario Limited v. Sagaz Industries Canada Inc. (“ Sagaz ”) [4]. ... No. 375 (F.C.A.) [10] Above, footnote 4, at paragraph 47 [11] Above, footnote 7 [12] Above, footnote 2, at paragraph 17 [13] Woodland Insurance Ltd. v.M.N.R., [2005] T.C.J. ...

RIVOALEN J.A.   BETWEEN:     RAY-MONT LOGISTICS MONTRÉAL INC.     Appellant     and     THE MINISTER OF NATIONAL REVENUE     Respondent   Heard by online videoconference hosted by the registry on May 28, 2020. ... RIVOALEN J.A.   BETWEEN:     RAY-MONT LOGISTICS MONTRÉAL INC.     Appellant     and     THE MINISTER OF NATIONAL REVENUE     Respondent   REASONS FOR JUDGMENT BOIVIN J.A. ... Minister of National Revenue, 2005 FCA 334, [2005] F.C.J. No. 1720 (QL)). [8]   In this case, to establish the existence of a contract of employment between the appellant and the workers under article 2085 of the Civil Code of Québec, the TCC adopted a “multidimensional approach” and considered a certain number of guiding factors from the common law: the ownership of tools, the chance of profit and risk of loss, and integration into the business. ...

(hereinafter " Gestions "), of Transport N.J.N. Inc. (hereinafter " N.J.N. "), of Transport F. Audet Inc. (hereinafter " Audet ") and of Transport Serge Durivage Inc. ... (hereinafter " Frapar ") and of P&W Intermodal Inc. (hereinafter " P&W ").  ...

Masse” Masse D.J.     Translation certified true on this 27th day of August 2014 Margarita Gorbounova, Translator     Citation: 2014 TCC 224 Date: 20140715 Docket: 2012-4735(EI) BETWEEN: JACQUES VILLENEUVE, Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent. ... Canada (Minister of National Revenue), 2005 FCA 334, [2005] F.C.J. No. 1720 (QL), at paragraph 12. [30]         What is the interaction between Quebec civil law and the common law in the interpretation of a contract of employment or a contract of enterprise concluded in Quebec? ... Pentney Deputy Attorney General of Canada Ottawa, Canada     ...

On July 25, 2005, the Minister reassessed the Appellant for the 2000 and 2001 taxation years to reduce the taxable income that had previously been assessed by $3,434 and $52,929, respectively, calculated as set out in the attached Schedule "A". ... CITATION:                                        2007TCC87 COURT FILE NO.:                             2005-3454(IT)G STYLE OF CAUSE:                           Shane E. ... Beaubier DATE OF JUDGMENT:                     February 20, 2007 APPEARANCES: For the Appellant: The Appellant himself Counsel for the Respondent: Brooke Sittler COUNSEL OF RECORD:        For the Appellant:                           Name:                                                   Firm:        For the Respondent:                     John H. ...

REASONS FOR JUDGMENT Angers J. [1]      The appellant is appealing a notice of reassessment dated September 29, 2005, in which the Minister of National Revenue (Minister) disallowed the claim of an allowable business investment loss (ABIL) for the appellant's 2004 taxation year and also denied the appellant's request to have the unused portion of the ABIL carried back to her 2003 taxation year. [2]      The appellant reported a total business investment loss (BIL) of $35,864 in relation to Thomas Oxford Inc. ... CITATION:                                        2007TCC83 COURT FILE NO.:                             2006-1748(IT)I STYLE OF CAUSE:                           Janet M. ... Her Majesty the Queen PLACE OF HEARING:                      St. John's, Newfoundland DATE OF HEARING:                        December 4, 2006 REASONS FOR JUDGMENT BY:     The Honourable Justice François Angers DATE OF JUDGMENT:                     March 13, 2007 APPEARANCES: For the Appellant: The Appellant herself Counsel for the Respondent: Martin Hickey COUNSEL OF RECORD:        For the Appellant:                           Name:                                                   Firm:        For the Respondent:                     John H. ...

In the 2005 taxation year, the taxpayer received a lump sum amount on the redemption of the US IRA. ...   [45]         As I stated earlier, subsection 70(5) of the Act is not applicable in this appeal. ... Pentney Deputy Attorney General of Canada Ottawa, Canada     [1]           Unless otherwise stated, all amounts set out in these Reasons for Judgment are in Canadian denominations. [2]           Dated February 19, 2017. [3]           RSC 1985, c 1 (5th Supp). ...

RIVOALEN J.A.   BETWEEN:     RONALD VAN DER STEEN     Appellant     and     HER MAJESTY THE QUEEN     Respondent   Heard at Toronto, Ontario, on September 15, 2020. ... RIVOALEN J.A.   BETWEEN:     RONALD VAN DER STEEN     Appellant     and     HER MAJESTY THE QUEEN     Respondent   REASONS FOR JUDGMENT WEBB J.A. [1]   Mr. van der Steen appeals to this Court from a Judgment of the Tax Court (2019 TCC 23) which denied his claim for a charitable donation tax credit in relation to a payment that he made to the Canadian Literacy Enhancement Society (CLES) in 2004. ... In all the years from 1987 to 2014 (other than 2004), there were only three years (2002, 2003 and 2005) in which Mr. van der Steen donated more than $2,000 to registered charities. ...

Justice Harrington   BETWEEN:   JOHN STARWAY       Plaintiff   and       THE MINISTER OF PUBLIC SAFETY AND EMERGENCY PREPAREDNESS AND HER MAJESTY THE QUEEN       Defendants                      REASONS FOR JUDGMENT AND JUDGMENT   [1]                John Starway is an irritable, irritating man. ... Canada (Minister of National Revenue-M.N.R.), 2005 FC 1437, [2006] 2 F.C.R. 152, and in Tourki v. ... DATED:                                              November 30, 2010       APPEARANCES:   John Starway   FOR THE PLAINTIFF (ON HIS OWN BEHALF)   John A. ...