Search - 2005年 抽纸品牌 质量排名

Canada (Canada Customs and Revenue Agency), 2005 FC 1639.   [3]                Before us, counsel for the appellant raised a new argument concerning the legality of the delegate’s decision which had not been raised before the delegate or Justice Blais, and was not in the memorandum of fact and law prepared for this appeal by the appellant himself. ...     [5]                For these reasons, the appeal will be dismissed with costs.       ... Evans” J.A.   FEDERAL COURT OF APPEAL   NAMES OF COUNSEL AND SOLICITORS OF RECORD     DOCKET:                                           A-655-05   (APPEAL FROM AN ORDER OF THE HONOURABLE JUSTICE BLAIS, FEDERAL COURT DATED DECEMBER 2, 2005, DOCKET NO. ...

Respondent       A-153-07 BETWEEN: HER MAJESTY THE QUEEN Appellant and   TIMOTHY WALLACE Respondent       A-154-07 BETWEEN: HER MAJESTY THE QUEEN Appellant and   JOHN CASSILS Respondent       A-155-07 BETWEEN: HER MAJESTY THE QUEEN Appellant and   MARIA WONG Respondent     A-156-07 BETWEEN: HER MAJESTY THE QUEEN Appellant and   ROBERT GLASS Respondent       A-157-07 BETWEEN: HER MAJESTY THE QUEEN Appellant and   JOHN ZAYTSOFF Respondent       A-158-07 BETWEEN: HER MAJESTY THE QUEEN Appellant and   BRIAN MCGAVIN Respondent       A-159-07 BETWEEN: HER MAJESTY THE QUEEN Appellant and   AEBAG HOLDINGS LTD. ... Canada, [2005] 2 S.C.R. 643, 2005 SCC 55 and OSFC Holdings Ltd. v. Canada (C.A.), [2002] 2 F.C. 288, [2001] 4 C.T.C. 82, 2001 D.T.C. 5471. ...     [3]                In Canada Trustco Mortgage Co. v. Canada, [2005] 2 S.C.R. 601, at paragraph 66, Chief Justice McLachlin and Justice Major, writing for the Court, set out the following analytical framework for determining when to apply the GAAR (emphasis in original): 1.        ...

SHARLOW J.A.                         DAWSON J.A.   BETWEEN:     HANS J. ... Beginning in 2005, German law changed with the result that the excluded portion was reduced to 50% for 2005 and subsequent years. That change is explained in another publication of the Canada Revenue Agency entitled “Change to the taxation of social security pensions received from Germany by a resident of Canada – BEGINNING 2005”. ...

  [2]                On January 6, 2005, the Minister reassessed Mr Besner by adding unreported income and imposing gross negligence penalties pursuant to subsection 163(2) of the Income Tax Act, R.S.C. 1985 c. 1 (5th Supp.) (“ ITA ”) for failing to report it. ... Both events were well before penalties were imposed on him in the reassessment of January 6, 2005. ...   [5]                The Tax Court Judge rejected this argument, holding that the information was laid on February 9, 2005, after the reassessment, and there never was a complaint. ...

The Queen, 2005 FCA 263, [2005] F.C.J. No. 1269, at paragraph 4). If the Minister has issued inconsistent assessments, this will lead to inconsistent pleadings, if the taxpayers appeal to the Tax Court of Canada. ... The Queen, 2012 TCC 135, [2012] 5 C.T.C. 2005, at paragraph 25, that the interests of justice is also an important consideration. [29]            In my view, the Tax Court Judge did not commit any error in weighing the interests of justice against the timing of the application. ... DOCKET: A-511-14     STYLE OF CAUSE: AGRACITY LTD v. HER MAJESTY THE QUEEN     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: September 30, 2015   REASONS FOR JUDGMENT BY: WEBB J.A.   ...

On September 25, 2000, the debtor deposited $200,000.00 with the defendant, who then issued on October 16, 2000 a certificate of deposit maturing on October 16, 2005;   4.         ... JUSTICE PINARD OF THE FEDERAL COURT, DATED NOVEMBER 22, 2005, DOCKET NO. ... APPEARANCES:   Reynald Auger   FOR THE APPELLANT   Nadine Dupuis   FOR THE RESPONDENT     SOLICITORS OF RECORD:   LANGLOIS KRONSTROM DESJARDINS Lévis, Quebec   FOR THE APPELLANT   John H. ...

  [4]                The decision of Rip J. was confirmed on appeal (2005 FCA 119). ...   [5]                On June 7, 2005, the Crown brought a second motion for leave to add paragraphs 11oo.(1) to 11oo.(10) to its reply to the notice of appeal. ... JUSTICE RIP OF THE TAX COURT OF CANADA DATED DECEMBER 23, 2005, DOCKET NO. 2002-2867(IT)G).   ...

Her Majesty the Queen, 2005 TCC 706.   [2]                The Minister disallowed expenses which Ms Raghavan had claimed to deduct from her business income in those years. ... Canada, 2005 FCA 252 paras. 51-53, on the approach to be taken to the application of section 67 in light of the decision in Stewart ... FEDERAL COURT OF APPEAL   NAMES OF COUNSEL AND SOLICITORS OF RECORD       DOCKET:                                           A-578-05   (APPEAL FROM  THE TAX COURT OF CANADA DATED NOVEMBER 1, 2005, DOCKET NO. 2004-3716-(IT)1)   STYLE OF CAUSE:                          VASUNDARA RAGHAVAN v. ...

NOËL J.A.                         TRUDEL J.A.   BETWEEN: HUGH WILLIAM PERRY, IN HIS CAPACITY OF TRUSTEE OF THE 2005 ROBERT JULIEN FAMILY DELAWARE DYNASTY TRUST   Appellant and CANADA (THE MINISTER OF NATIONAL REVENUE) and CANADA REVENUE AGENCY   Respondent s       Heard at Montréal, Quebec, on September 10, 2008. ... The Trust is an irrevocable discretionary trust settled pursuant to a trust agreement dated February 1, 2005 among Mrs. ... T-2206-06.)   STYLE OF CAUSE:                                                               Hugh William Perry, in his capacity of Trustee of the 2005 Robert Julien Family Delaware Dynasty Trust   PLACE OF HEARING:                                                         Montréal, Quebec   DATE OF HEARING:                                                           September 10, 2008   REASONS FOR JUDGMENT BY:                                      Noël J.A.   ...

Nash, 2005 FCA 386; [2006] 1 C.T.C. 158. However, she did acknowledge that once the Nash case was decided by this Court and leave to appeal to the Supreme Court of Canada was denied ([2006] S.C.C.A. ... HER MAJESTY THE QUEEN     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: October 7, 2014   REASONS FOR JUDGMENT BY: WEBB J.A.   ... BOIVIN J.A.   DATED: November 7, 2014   APPEARANCES: Self-represented   For The Appellants   Erin Strashin   For The Respondent   SOLICITORS OF RECORD: William F. ...