Search - 2005年 抽纸品牌 质量排名

LIPSON Appellant and HER MAJESTY THE QUEEN Respondent         REASONS FOR JUDGMENT NOËL J.A ... The Queen, 2005 DTC 1762, in which he summarized the decisions of the Supreme Court in both Canada Trustco Mortgage Co. v. Canada, [2005] 2 S.C.R. 601 and Mathew v. Canada, [2005] 2 S.C.R. 643 (“ Kaulius ”). ...

  [44]            In that case (as explained in 2005 TCC 802, Bowie T.C.J.), the Royal Bank (the Bank) entered into contracts with Royal Mutual Funds Inc. ...   [45]            The “branch services” in question were thus defined in the Master Servicing Agreement (MSA) signed between RMFI, the Bank and the other signatories (see   Royal Bank, 2005 TCC 802, at paragraph 7):  “ Branch Services” means the provision of Personnel, branch offices, computer services and other necessary services of the [Bank] to permit the sale of Royal Trust Mutual Funds and Royal Funds and continuing customer service ...   [48]            Bowie T.C.J., at 2005 TCC 802, rejected the Bank’s argument. ...

(Bagtech) from the reassessments for the 2004 and 2005 taxation years made by the Minister of National Revenue (the Minister) ...   [3]                Over the 2004 and 2005 taxation years, Bagtech incurred operating expenses and capital expenditures for scientific research and experimental development activities (SR&ED). ...   [21]            Since, in his opinion, the hypothetical shareholder within the meaning of subsection 125(7) of the ITA could not appoint the majority of Bagtech’s directors in 2004 and 2005, he concluded that the private corporation Bagtech was under Canadian control ...

(the ITA) in relation to his 2005 taxation year. I.                    ... Struck raised three items that, if allowed, would reduce his taxes payable for 2005: (a)            Mr. ... Struck claimed that he had net capital losses of other years that he wanted to apply in 2005; and (c)            Mr. ...

LÉTOURNEAU J.A.                         TRUDEL J.A.   BETWEEN:   A-237-09 LOCATION ROBERT LTÉE   Appellant and HER MAJESTY THE QUEEN   Respondent    -------------------------------     A-240-09 TRANSPORT ROBERT (1973) LTÉE   Appellant and HER MAJESTY THE QUEEN   Respondent REASONS FOR JUDGMENT     LÉTOURNEAU J.A.     ... Voyageur (The), 2005 FCA 221, [2006] 1 F.C.R. 37.   [13]            That said, [translation] “the concept of it being ‘absolutely impossible...   ... “Gilles Létourneau” J.A.   “I agree             Pierre Blais J.A.”   “I agree             Johanne Trudel J.A.”       ...

Justice von Finckenstein made any reviewable error in the exercise of his discretion when he dismissed the appellant's motion for an extension of time (2005 FC 529). [2]                As the moving party, the appellant bore the burden of establishing the elements necessary for an extension of time. ... JUSTICE von FINCKENSTEIN DATED APRIL 19 th 2005 STYLE OF CAUSE:                          Jasvir Singh Virdi v Minister of National Revenue                                                                               PLACE OF HEARING:                                                         Vancouver BC DATE OF HEARING:                                                           January 30 th 2006 REASONS FOR JUDGMENT OF THE COURT:              Desjardins J.A. Décary        J.A. Sexton        J.A. DELIVERED FROM THE BENCH BY:                             Décary J.A. ...

Canada (Customs and Revenue Agency), 2005 FCA 68, [Artistic Ideas]; M.N.R. v. ...   [50]            In this case, the MNR received documents from the GMREB in March 2005 while auditing a real estate agent who was a member of the organization. ...                     [52]            Accordingly, I propose to allow the appeal and to set aside the order made by the Federal Court on September 6, 2005, with costs before both courts.                                                                                                                       ...

EVANS J.A.                         STRATAS J.A.   BETWEEN: DONALD IAN MOYES Appellant and HER MAJESTY THE QUEEN Respondent   REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario, on January 19, 2010) NADON J.A. [1]                This is an appeal from a decision of Madam Justice Wood of the Tax Court of Canada, dated March 12, 2009, 2009 TCC 146, which dismissed the appellant’s appeal from the Minister of Revenue’s (the “Minister”) reassessments of his 2004, 2005, 2006 and 2007 taxation years ...   [7]                The appeal will therefore be dismissed with costs.   ... DELIVERED FROM THE BENCH BY:                             NADON J.A.     ...

Ralph Misener (The), [2005] F.C.J. No. 612, 2005 FCA 139 at paragraph 13. ... Aventis Pharma Inc., [2005] F.C.J. No. 215, 2005 FCA 50, 38 C.P.R. (4th) 1 at paragraph 9. ... The plaintiff worked at the CRA from November 2005 to November 2007. c.                    ...

  [1]                This is an appeal by Cheryl Alison Lans of a decision of the Tax Court (2011 TCC 121), in which Justice Woods (Judge) dismissed her appeal from income tax assessments for the taxation years 2004 and 2005. ... The assessed tax for 2004 is $1,039.88, with a penalty of $176.78, and for 2005, $1,098.72 in tax and a penalty of $186.78 ... Although warned by the Minister in 2007 that she owed tax on her excess RRSP contributions in 2004 and 2005, Ms Lans did not file the required returns until 2009 ...