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TCC

Russell v. M.N.R., 2016 TCC 143

Visser DATE OF AMENDED JUDGMENT:   June 23, 2016   APPEARANCES:   For the Appellant: For the Intervenor: The Appellant himself Paul Harquail Counsel for the Respondent: Martin Hickey       COUNSEL OF RECORD: For the Appellant: Name: Martin Hickey   Firm:   For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Canada     [1]           S.C. 1996, c. 23, as amended. [2]           R.S.C. 1985, c. ... No. 388, and Bekhor v Canada (Minister of National Revenue- M.N.R.), [2005 T.C.J. ...
TCC

Velcro Canada Inc. v. The Queen, 2012 TCC 273

The Queen, 2012 TCC 273       Citation: 2012 TCC 273 Date: 20120723 Docket: 2007-1806(IT)G BETWEEN: VELCRO CANADA INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... On July 1, 2005, the costs grid was repealed. While the Tariffs continue to address amounts for disbursements (Tariff A, Part II) and lawyer fees for accounts passed without a hearing (Tariff C), they no longer include set rates for lawyer fees. ... Signed at Ottawa, Canada, this 23rd day of July, 2012.     “E.P. Rossiter” Rossiter A.C.J.       ...
TCC

David v. The Queen, 2016 TCC 79 (Informal Procedure)

An accounting summary submitted as evidence by the Respondent [12] indicates that John David made, as a Founder ”, deposits dated October 28, 2004, in the amounts of $500 and $6,500, to the TTI Moncton Fleet Port franchise. ... (f)    In 2005, MSJ lost most of its credit line and, due in part to the embarrassment of its TTI failure and to the Appellant’s illness, the Appellant was forced to close MSJ. ... Visser DATE OF JUDGMENT: April 5, 2016   APPEARANCES:   For the Appellant: The Appellant himself Counsel for the Respondent: Martin Hickey   COUNSEL OF RECORD: For the Appellant: Name:     Firm:   For the Respondent: William F. ...
TCC

Kondur v. The Queen, 2015 TCC 318

Miller J.       Docket: 2010-3652(IT)G BETWEEN: JOSEPH LAUZON, Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... Miller J.       Docket: 2010-3655(IT)G BETWEEN: JOHN KONDUR, Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... Was the MNR wrong in dishonouring all of the CEE and CDE expenses claimed by the Appellant in his 2001, 2002, 2003, 2004, 2005, and 2006 taxation years for his investments in GP #9, GP #10, GP #12 and GP #14? ...
TCC

Bueti v. The Queen, 2015 DTC 1213 [at at 1374], 2015 TCC 265

In the same attachment, the other assets of the Estate (the Other Assets ”) are described as Personal Property ($1,000), Bank of Nova Scotia Acct# [omitted] ($7,534.58), Bank of Nova Scotia GIC ($16,773.42), Receivable note from 969270 Ontario Inc. ($177,300) and 216 Class “A” Pref. ... Bueti carried forward $24,000 of the allowable capital loss reported in 2004 and applied that loss to capital gains realized in 2005 on the disposition of four real properties located in Ottawa and Stittsville. [20]         The Notices of Appeal indicate that the Property was owned 1/3 by Mr.  ... Carty testified that he reviewed sales in the area from January 2003 to January 2005 and identified 69 properties that had been sold during that period. ...
FCA

Squamish Indian Band v. Canada (Fisheries and Oceans), 2019 FCA 216

Canada (Minister of Canadian Heritage), 2005 SCC 69, [2005] 3 S.C.R. 388, paragraph 55). ... MINISTER OF FISHERIES AND OCEANS     PLACE OF HEARING: Vancouver, British Columbia   DATE OF HEARING: April 8, 2019   REASONS FOR JUDGMENT BY: DAWSON J.A.   ... RIVOALEN J.A.   DATED: AUGUST 8, 2019   APPEARANCES: F. Matthew Kirchner Lisa Glowacki   For The Appellants   Mara Tessier Monika Bittel   For The Respondent   SOLICITORS OF RECORD: Ratcliff & Company LLP North Vancouver, British Columbia   For The Appellants   Nathalie G. ...
TCC

Fanshawe College of Applied Arts v. The Queen, 2006 TCC 652

For example, the deadline for applying for a PSB rebate for the January 2001 claim period would be February 28, 2005. [38]     Another requirement is that only one application can be made for any claim period. ... Disposition [76]     The appeal is dismissed, with costs to the respondent.           ... APPENDIX A EXCERPT FROM PARTIAL AGREED STATEMENT OF FACTS [...] 1.            ...
TCC

Tran v. The Queen, 2021 TCC 51

The Queen, 2021 TCC 51 Docket: 2017-4472(IT)G BETWEEN: THANH HAI TRAN, Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... McBride to the employees of Karora. [6] In 2005, Karora had dealt with a separate failure to remit source deductions assessment, and the directors, including the appellant, had faced the possibility of a director’s liability assessment. ... Drouin Deputy Attorney General of Canada Ottawa, Canada     [1] Sally Anne Chriss v. ...
TCC

Thistle v. The Queen, 2015 TCC 149

Singleton stated, I’m not sure. I don’t think so. [36] [30]         Ms.  ... The payroll for his law practice has been administered by ADP since the spring or summer of 2005. [35]         The Appellant met Ian Fitzgerald in 2005 when he became a client of the Appellant. ... Fitzgerald since 2005 and it is clear that he trusted Mr. Fitzgerald enough to invest almost $1 million in businesses run by him. ...
T Rev B decision

Brazolot Construction Limited v. Minister of National Revenue, [1981] CTC 2468, 81 DTC 449

This was comprised as follows: Sale Gross Project Closing Date Proceeds Profit E2 June 25, 1976 $ 48,574 $ 10,459 E9 June 30, 1976 75,450 10,743 E15 July 1, 1976 148,931 $ 29,480 $272,955 $ 50,682 House Sales (3) made Apr. 1/76- July 1/76 $272,955 Lot Sale (1) with a cost of $27,571 27,000 Renovations and Repairs 106,462 $406,417 (8) In January 1977, a nine month interim financial statement to December 31, 1976 was prepared for management and banking purposes. ... These are The Queen v V & R Enterprises Limited, [1979] CTC 465; 79 DTC 5399; Toronto Heel Limited v M.N.R., [1980] CTC 2277; 80 DTC 1250. ... Argument The case law referenced by the parties included: G W Dorman Pulp Chip Limited v MNR, [1981] CTC 2005; 81 DTC 21; Toronto Heel Limited v MNR, [1980] CTC 2277; 80 DTC 1250: Her Majesty the Queen v V & P Enterprises Limited, [1979] CTC 465; 79 DTC 5399; McClain Industries of Canada, Inc. v The Queen, [1978] CTC 511; 78 DTC 6356; Ken & Pay’s Collins Bay Supermarket Limited, [1975] CTC 504; 75 DTC 5346. ...

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