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TCC
Ayre v. The King, 2025 TCC 41
Docksteader 2009 $2,041.20 $3,487.28 2010 $2,167.20 $5,333.70 2011 $2,458.00 $6,652.56 2012 $4,914.40 $13,352.40 Total: $11,580.80 $28,825.94 Mr. Foran 2009 $4,204.80 $8,817.48 2010 $13,262.40 $28,869.45 2011 $17,206.00 $41,686.22 2012 $9,828.80 $39,084.90 Total: $44,502.00 $118,458.05 Mr. ... Spiro” Spiro J. APPENDIX “A” APPENDIX “B” APPENDIX “C” APPENDIX “D” APPENDIX “E” APPENDIX “F” CITATION: 2025 TCC 41 COURT FILE NOS.: 2017‑3467(IT)G 2017-3469(IT)G 2017-3119(IT)G 2017-2987(IT)G 2017-2985(IT)G 2017-440(IT)G STYLES OF CAUSE: NANDAGOPAL AYRE AND HIS MAJESTY THE KING KENNETH COOPER AND HIS MAJESTY THE KING SHARON DOCKSTEADER AND HIS MAJESTY THE KING JAMES FORAN SR. ...
FCTD
Morris v. Canada (Attorney General), 2019 FC 1374
(a) Dr. Coles’ letter [25] Dr. Coles’ letter stated that coronary artery disease has multi-factorial causes. ... Min stress @ present despite health issues/recovery & court battle for kids…”. ... This Court has previously confirmed that hearings before review and appeal panels are conducted on a de novo basis (Nolan v Canada (Attorney General), 2005 FC 1305 at para 19). ...
FCTD
Bessette v. Quebec (Attorney General), 2019 FC 393
In this role, he was responsible for developing the “end-to-end” architecture of the company’s product line and for securing patent protection for the company’s innovations. [85] Starting in 2005, Mr. ... In 2005, he obtained his PhD in software engineering. Concurrently with his teaching activities, he has been developing various computer applications, particularly in the health field. [88] Prior to the trial, the parties agreed not to challenge the proposed qualifications of their respective experts. ... TCR 2005-05 from the Agence de développement de réseaux locaux de services de santé et de services sociaux de Montréal entitled, “ Couche d’accès à l’information sur la santé- Dossier santé électronique interopérable du Québec ”, dated December 22, 2005, at pp 41, 73, 125 (Exhibit TX-20); Copy of call for tenders No. ...
FCTD
Canada (National Revenue) v. Dominelli, 2022 FC 1418
Grundy — the former NRT Chief Financial Officer — had prepared his 2016 tax filings. ... FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-1432-20 STYLE OF CAUSE: THE MINISTER OF NATIONAL REVENUE v JOHN DOMINELLI PLACE OF HEARING: Held by videoconference DATE OF HEARING: December 15, 17, and 21, 2020 ORDER and REASONS: DINER J. DATED: october 18, 2022 APPEARANCES: Alisa Apostle Tigra Bailey Peter Swanstrom For The Applicant Molly Luu For The Respondent SOLICITORS OF RECORD: Attorney General of Canada Toronto, Ontario For The Applicant Miller Thomson LLP Barristers and Solicitors Toronto, Ontario For The Respondent ...
FCA
Export Development Canada v. Canada (Information Commissioner), 2025 FCA 50
LASKIN J.A. Date: 20250303 Docket: A-345-23 Citation: 2025 FCA 50 CORAM: RENNIE J.A. ... These dictionaries defined “obtain” as: “to come into possession of; get, acquire, or procure”; and “ recueillir ” as: “ rassembler des choses ”, “ obtenir pour soi ”, “ recevoir ”, and “ acquérir ” (Decision at para. 38). ... THE INFORMATION COMMISSIONER OF CANADA AND PUBLIC SECTOR PENSION INVESTMENT BOARD AND CANADA POST CORPORATION PLACE OF HEARING: Ottawa, Ontario DATE OF HEARING: November 5, 2024 REASONS FOR JUDGMENT BY: WOODS J.A. ...
FCA
TPine Leasing Capital Corporation v. Canada, 2024 FCA 83
LOCKE J.A. BETWEEN: TPINE LEASING CAPITAL CORPORATION Appellant and HIS MAJESTY THE KING Respondent Heard at Toronto, Ontario, on January 16, 2024. ... LOCKE J.A. BETWEEN: TPINE LEASING CAPITAL CORPORATION Appellant and HIS MAJESTY THE KING Respondent REASONS FOR JUDGMENT WEBB J.A. [1] The issue in this appeal is, if a taxpayer is successful in challenging the denial of a particular deduction, does subsection 152(9) of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) ... Both consequences flow from the same “transaction” — the retention (and not a sale) — of the same assets. ...
TCC
DAC Investment Holdings Inc. v. The King, 2024 TCC 63
Civiero transferred all of his common shares of Soberlink (the “ Soberlink Shares ”) to Jacal Holdings Ltd. (“ Jacal ”). ... Canada [4] (“ Canada Trustco ”), Lipson v. Canada [5] (“ Lipson ”), Copthorne Holdings Ltd. v. Canada [6] (“ Copthorne ”), Canada v. Alta Energy Luxembourg S.A.R.L. [7] (“ Alta Energy ”) and Deans Knight Income Corp. v. ...
FCTD
Jamshidi v. Canada (Citizenship and Immigration), 2024 FC 627
Furthermore, non-compliance is understood to be a matter of practice, not jurisdiction: TMR Energy Ltd. v State Property Fund of Ukraine, 2005 FCA 28 at para 48. [49] In sum, the Respondent’s argument for dismissing the application must be rejected for three reasons. ... "Avvy Yao-Yao Go" Judge FEDERAL COURT SOLICITORS OF RECORD Docket: IMM-11087-22 STYLE OF CAUSE: SAHAND JAMSHIDI v THE MINISTER OF CITIZENSHIP AND IMMIGRATION PLACE OF HEARING: TORONTO, ONTARIO DATE OF HEARING: April 10, 2024 JUDGMENT AND REASONS: GO J. DATED: April 24, 2024 APPEARANCES: Brad Bechard For The Respondent SOLICITORS OF RECORD: Shirin Taghavikhansari Barrister and Solicitor Richmond Hill, Ontario For The Applicant Attorney General of Canada Toronto, Ontario For The Respondent ...
TCC
Goldman v. The Queen, 2021 TCC 13
The Queen, 2021 TCC 13 Docket: 2016-4417(IT)G BETWEEN: ADINA GOLDMAN, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... (ii) By a person who owes an amount under the Act [64] The Appellant accepts that her mother owed in excess of $76,616 in tax in respect of her 2005, 2009 and 2010 tax years. ... Drouin Deputy Attorney General of Canada Ottawa, Canada [1] Charkaoui v. ...
TCC
Duhamel v. The King, 2022 TCC 66
DUHAMEL’S TESTIMONY AND THE BOOK ENTITLED “ Cartes sur table: Champion du monde de poker 2010 ” 6.1 Credibility of Mr. ... Heeb created a formula for measuring skill in poker, not the skill of any player in particular: Skill = 2 (probability that the more skillful player wins – 0.5) Using this formula, Mr. ... Nadeau, [2005] RL 454, 2005 CanLII 24701 (QC CS), at paragraphs 4 to 5, 8; Hardy c. ...