Search - 2005年 抽纸品牌 质量排名

Wu, [2005] O.J. No. 929 (S.C.J.) and Sopinka, John et al., The Law of Evidence in Canada, 2nd ed., 1999, at pp. 664-666). ... Drouin Deputy Attorney General of Canada Ottawa, Canada     [1]   SOR/98-106. [2]   RSC 1985, c C-5.   ...   [17]   [1994] 2 S.C.R. 9, at 20. [18]   Mohan, at 23. [19]   2015 SCC 23. [20]   At para. 24. [21]   At para. 24. [22]   2000 SCC 43, at para. 56. [23]   2011 SCC 27, at para. 76. [24]   At para. 77. [25]   2007 FC 637, at para. 37. ...

La Reine, 2007 TCC 722 (Informal Procedure)       Docket: 2003-4468(IT)I BETWEEN: JEAN-YVES BOIVIN, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Signed at Ottawa, Canada, this 6th day of December 2007.     "François Angers" Angers J.     ... In 2004 and in 2005, the Caisse had liquid assets and investments in the amount of $34.9 million and $39 million in each of these years ...

Immigration and Refugee Protection Act, S.C. 2001, c. 27, ss. 2(2)  , 3  , 12  , 14(2)  , 145(2)  , (3)  , 146  . ... Mavi learned in 2005 that his father had collected benefits and he contacted the government to advise that his own health was not good, which limited his ability to work.  The amount of benefits said to be owed as of June 2005 is $17,818.08. [16]                           The respondent Vossoughi applied to sponsor her mother at a time when she was married.  ...

The additional grounds in the Deloitte Motion were that:        i.             ... Allard and EY have information concerning how the terms and conditions, including the interest rate, of the $1.215 billion and $10 million promissory notes were determined. (2) Deloitte [27]         The Appellant did not contest that Deloitte has information which is relevant to the issues in this appeal. [28]         Counsel for the Respondent stated that: (i) Deloitte prepared documents regarding the conversion of Teranet Inc. to Teranet Income Fund; [10]   (ii) Deloitte prepared a Tax Steps Memo and Tax Model; pro forma financial statements for Teranet’s management; and, comfort letters; [11]   and (iii) Deloitte made a presentation to the management of Teranet on November 15, 2005 with respect to the “Teranet Income Fund IPO Proposal” [12]. ... Pope is as follows:   Q. […] the note between Teranet Operating Trust and the Holder. ...

Signed at Ottawa, Canada, this 21st day of February 2008.       "Diane Campbell" Campbell J.         ...   [13]     Rip J. in Rajchgot v. The Queen, [2004] T.C.J. 403, affirmed by the Federal Court of Appeal, [2005] F.C.J. 1514, also referenced these factors in determining the taxpayer’s intention when the shares were acquired. ...

For example, in the case of a vehicle purchased at the price of $25,000 in 2005 with a replacement value of $29,000 and a depreciated value of $9,000 in 2009, at the time of an accident leading to a total loss, the primary insurance offered the client an indemnity of $9,000 [1] (the “primary indemnity”). •                     The replacement warranty was offered by the appellant through automobile dealers (the “merchants”) based in Quebec and with whom the appellant had entered into a distribution contract (the “distribution contract”). •                     Under the distribution contract, the merchant, acting as an agent for the appellant, undertook to offer the warranty on the appellant’s behalf at the time of sale of a motor vehicle. •                     More specifically, under the distribution contract, the merchant undertook to comply with the following obligations: a.                  ... Canada, 2005 FCA 323; and Dubois v. the Queen, 2008 D.T.C. 3205. [Emphasis added.] [67]         That principle was also confirmed in Chaya, [12]  where the FCA decided that it was not possible for the courts to waive the application of the law on the grounds of fairness: [4]        The applicant says that the law is unfair and he asks the Court to make an exception for him. ... Among other things, the payments related to –        reimbursement of deductible; –        vehicle rental; –        cost of original parts; and –        part of the replacement cost of a vehicle. [95]         However, the situation is far from being that clear with respect to the other conditions; indeed, can it be argued that the appellant received and benefited from the supply? ...

LEBLANC J.A.     BETWEEN:     THE GLADWIN REALTY CORPORATION     Appellant     and     HER MAJESTY THE QUEEN     Respondent   Heard at Ottawa, Ontario, on June 8, 2020. ... LEBLANC J.A.     BETWEEN:     THE GLADWIN REALTY CORPORATION     Appellant     and     HER MAJESTY THE QUEEN     Respondent   REASONS FOR JUDGMENT NOËL C.J. [1]   This is an appeal brought by The Gladwin Realty Corporation Inc. ... The Queen, 2005 SCC 54, [2005] 2 S.C.R. 601 [Canada Trustco] to argue that the economic substance of a transaction should not be “viewed in isolation from a textual, contextual and purposive interpretation” of the relevant provisions (Memorandum of the Appellant, para. 87 citing Canada Trustco at para. 76). [36]   Lastly, the appellant contends that the Tax Court judge erred in holding that the series of transaction had led to “over-integration” and that, in any case, integration is a mere concept as there is no broad or overarching integration policy in the Act (Memorandum of the Appellant, paras. 89-92). ...

D'Arcy Appearances:   Counsel for the Appellant: W. Jack Millar Bryan Horrigan Counsel for the Respondent: Marilyn Vardy Darren Prevost   JUDGMENT   In accordance with the attached Reasons for Judgment: 1.   ... D'Arcy DATE OF JUDGMENT: March 21, 2018   APPEARANCES:   Counsel for the Appellant: W. ... However, the legislative structure existed for such ISPs and stewards could have elected, as they did in later years, to jointly form an ISP. [37] WD Act, sections 30 and 31 costs include costs incurred by WDO in carrying out its responsibilities under the WD Act. [38] Transcript, pages 43 and 45. [39] [2005] 2 S.C.R. 601, 2005 SCC 54, at paragraph 10. [40] Calgary (City) v. ...

Canada, 2005 FC 1612, 144 A.C.W.S. (3d) 635; Vojic v. Canada (M.N.R.), [1987] 2 C.T.C. 203, 87 D.T.C. 5384 (F.C.A.). ... "David Stratas" J.A.       “I agree      Pierre Blais C.J.”   ... Casey Churko FOR THE APPELLANTS     Myra J. Yuzak Naomi Goldstein P. Tamara Sugunasiri   FOR THE RESPONDENTS     SOLICITORS OF RECORD:   Merchant Law Group LLP Regina, Saskatchewan   FOR THE APPELLANTS   Myles J. ...

Miller, J.         Citation: 2008TCC93 Date: 20080208 Docket: 2005-2522(IT)G BETWEEN: 1166787 ONTARIO LIMITED, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ... Canada, [2005] 3 C.T.C. 225 (F.C.A.) at paragraph 50 as follows:   This case requires consideration of Wiebe Door Services Ltd. v. ... Schnier Counsel for the Respondent: Lesley L'Heureux   COUNSEL OF RECORD:          For the Appellant:                             Name:                      Paul L. ...