Search - 2005年 抽纸品牌 质量排名

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. ...

Whether under subparagraph 152(4)(a)(i) of the Income Tax Act (the “ ITA ”) the Minister of National Revenue (the “ Minister ”) was entitled to issue the reassessments of the Taxation Years (the “ Reassessments ”) outside the “ normal reassessment period ” as defined in paragraph 152(3.1)(b) of the ITA. ... (ii)     Whether the losses reported by the Appellant in each of his 2000 through 2006 taxation years (the “ Loss Years ”) as being from the Trading Transactions (collectively, the “ Losses ”) were incurred by the Appellant. ... Pentney Deputy Attorney General of Canada Ottawa, Canada     [1] I will refer to section 58 of the Rules as “ Rule 58 ”. [2] M.N.R. v. ...

Translation certified true on this 10 th day of March 2005.                     ... [Emphasis added.] [13]          The audit allegedly took place in 1998. [14]          In his testimony, Mr. ...

This was the situation when, between September 2005 and July 2006, Oxford disposed of its partnership interests in the second tier partnerships to the tax-exempt entities. [14]   Given the high ACB of the partnership interests sold by Oxford, little or no taxable capital gain was generated by the sale and, in one case, a capital loss resulted. ... Canada, 2005 SCC 54, [2005] 2 S.C.R. 601 at paras. 18, 21, 36). [37]   In the present case, the respondent conceded that: the deferred tax on the accrued gains and recapture pursuant to subsection 97(2); the bumps in the ACB of the partnership interests in the first and second tier partnerships by virtue of subsections 88(1) and 98(3); and the reduction of tax payable on the sale of the partnership interests to the exempt entities, all give rise to a tax benefit (Reasons, para. 58). ... Drouin Deputy Attorney General of Canada   For The APPELLANT   Osler, Hoskin & Harcourt LLP Toronto, Ontario For The Respondent     ...

The Queen, 2005 TCC 809 to the definition of “consideration”. At paragraph 95 of that decision, Bell J. stated the following: [95] Respecting the second question, the definition of "consideration" is: "consideration" includes any amount that is payable for a supply by operation of law This definition, not being exclusive, includes any amount that would be consideration under common law. ... Chodikoff Firm: Miller Thomson LLP     For the Respondent: Nathalie G. Drouin Deputy Attorney General of Canada Ottawa, Canada     ANNEX “A”             ...

Cases Cited                     Referred to:   Canada (Attorney General) v. ... Coopérative des consommateurs de Sainte-Foy, 2005 QCCA 1172, [2006] R.J.Q. 100; Shafron v. ... Coopérative des consommateurs de Sainte-Foy, 2005 QCCA 1172, [2006] R.J.Q. 100 (C.A.), at para. 54, per  Bich J.A.). [50]                           There is no such obstacle in the cases at bar.  ...

PARTIES’ POSITIONS The Appellant [24]   During the period at issue, Mr.  ... [sic], 2005 FCA 334, paragraph 11): The performance of work; Remuneration; and A relationship of subordination. [31]   The relationship of subordination (or the criterion of direction or control) is the determining factor that distinguishes a contract of employment from a contract for services under Quebec law. ... Drouin Deputy Attorney General of Canada Ottawa, Canada   ...

Project 2007-02: heating elements [52]         It was in 2005 that discussions with Mabe about this project began. ... Signed at Ottawa, Ontario, this 23rd day of October 2014.     “Gaston Jorré” Jorré J.     ... Canada (Minister of National Health and Welfare), 2005 FC 9, [2005] F.C.J. ...

“Guy Smith” Smith J.   Citation: 2018 TCC 158 Date: 20180731 Docket: 2016-1480(IT)G BETWEEN: PANGAEA ONE ACQUISITION HOLDINGS XII S.À.R.L., Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... “Guy Smith” Smith J.   SCHEDULE “A”             SCHEDULE “B” SUBDIVISION D Other Sources of Income SOUS-SECTION D Autres sources de revenu. . .. . . ... Drouin Deputy Attorney General of Canada Ottawa, Canada   ...

Anderson Firm:                                                                        Mellor & Anderson For the Respondent:                                             Morris Rosenberg                                                                                 Deputy Attorney General of Canada                                                                                 Ottawa, Canada Appendix 'A' Douglas Derwores Saskatoon Berry Farm Operations Pro Forma Revenue Statement Year of Operation 1 2 3 4 5 6 7 8 9 10 11 12 13 Fiscal Year 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 Potential Yield As % of Mature Yield 0% 0% 0% 10% 40% 70% 100% 100% 100% 100% 100% 100% 100% First Planting (pounds) 0 0 0 1000 4000 7000 10000 10000 10000 10000 10000 10000 10000 Second Planting (pounds) 0 0    0 250 1000 1750 2500 2500 2500 2500 2500 2500 Third Planting (pounds) 0    0    0 250 1000 1750 2500 2500 2500 2500 2500 Regeneration/new planting 410 650 750 780 790 790 800 800 Total Yield (pounds) Market Revenues 0 0 0 1000 4250 8660 13400 15000 15780 15790 15790 15800 15800 at $4.00 per pound 0 0 0 $4,000 $17,000 $34,640 $53,600 $60,000 $63,120 $63,160 $63,160 $63,200 $63,200 NOTES:                 1)              Potential yields are based on a report produced by Saskatchewan Agriculture and Food and Saskatchewan Rural                                                         Development                 2)              Revenue rates are based on the "Saskatoon Berry Production Guide" produced by Paul Hamer of The Saskatoon Farm in                                           DeWinton, Alberta.                 3)              The first planting consisted of 2000 Saskatoon trees in 1995. ... McArthur" J.T.C.C. [1]               They appear to be more like bushes than trees but the Appellant referred to them as trees. [2]               96 DTC 6581. [3]               2000 T.C.J. 529. [4]               77 DTC 5213. [5]               2000 DTC 1502. [6]               96 DTC 1915. [7]               The Queen v. ... Poirier, 92 DTC 6335. [10]             [1998] 1 F.C. 513. [11]             93 DTC 98. ...