Search - 2005年 抽纸品牌 质量排名

NADON J.A.                         DAWSON J.A.   BETWEEN: HER MAJESTY THE QUEEN   Appellant   and   DAVID A. ...       [10]            The Judge found that:   i.                      ... [emphasis added]   Canada Trustco Mortgage Co. v. Canada, 2005 SCC 54, [2005] 2 S.C.R. 601 at paragraph 10 [emphasis added] ...

The Queen, 2005 TCC 812; 2006 D.T.C. 2076; [2006] 2 C.T.C. 2267 (“ Sutcliffe ”). ... Canada, 2005 SCC 54, [2005] 2 S.C.R. 601 at para. 10; A.Y.S.A. Amateur Youth Soccer Association v. ... Dawson J.A.”                                                       SCHEDULE Pertinent extracts from the Income Tax Act, R.S.C. 1985, c. 1 (5 th Supp.)          2 ...

(Toronto: Canada Law Book Inc., 2005) at p. 228-229, where the author explains that Novopharm is not absolute on this point; J. ... Canada, 2005 FCA 227: [79]        The Tax Court judge gave other reasons for not finding the spouses to be in a partnership relationship. ... STYLE OF CAUSE: THE ROYAL WINNIPEG BALLET                                                                     Appellant                                        and THE MINISTER OF NATIONAL REVENUE                                                                 Respondent PLACE OF HEARING:         TORONTO DATE OF HEARING:           SEPTEMBER 28, 2005 REASONS FOR JUDGMENT BY: SHARLOW J.A.         ...

Canada (Department of National Revenue), 2005 TCJ No. 183, in which the presence or absence of a relationship of subordination between the parties was determinative, it was held that there was no need, apart from the test of control, to adopt the tests stated by this Court in Wiebe Door Services Ltd. v. ... Attorney General of Canada, 2005 FCA 439, at paragraph 6.   Conclusions [71]                             In my view, the classification given by the appellant and the respondent to their contractual relationship reflects the actual state of affairs. ... Nadon” J.A.       I concur.             Gilles Létourneau J.A.   I concur.             ...

Since there are six Appellants and six taxation years (2005 – 2010), there could be as many as 36 different reassessments related to this proceeding. [3]                Although the appeals before this Court have not been consolidated, they were heard together. ... Any sanction under this Rule, in my view, would have to relate to these appeals for 2005 since Rule 82 did not apply to the 2010 appeals. [57]            As well, in applying Rule 91, any sanction, in my view, must relate to the particular appeal to which the misconduct relates. ... [58]            The Appellants argue that the appeals of the 2005 reassessments were test cases and that the same issues arise in the appeals of the other reassessments. ...

PELLETIER J.A.                         RYER J.A.   BETWEEN: NATIONAL CAPITAL OUTAOUAIS SKI TEAM Appellant and THE MINISTER OF NATIONAL REVENUE and JEAN BELANGER   Respondents                 Heard at Ottawa, Ontario, on April 9, 2008. ... Issue   [1]                This is an appeal against a decision of Justice Campbell from the Tax Court of Canada (the judge) who confirmed a ruling of the minister of National Revenue (minister) that respondent Jean Belanger was employed in insurable employment by the appellant under a contract of service during the period September 1, 2004 to December 13, 2005 pursuant to paragraph 5(1)(a) of the Employment Insurance Act, S.C. 1996, c. ... RYER J.A.     DATED:                                                          April 11, 2008     APPEARANCES:   Catherine Coulter FOR THE APPELLANT   Geneviève Léveillé Catherine Letellier de St-Just   FOR THE RESPONDENTS     SOLICITORS OF RECORD:   Fraser Milner Casgrain Ottawa, Ontario   FOR THE APPELLANT   John H. ...

  [7]                Pursuant to notices of reassessment dated April 11, 2005, the Minister, applying the GAAR, reassessed Global to deny this loss in its 2001 taxation year and the carry-back of the loss from the 2001 taxation year to the 1999 and 2000 taxation years. ... Canada, 2005 SCC 54, [2005] 2 S.C.R. 601 at paras. 55 to 62 (“ Canada Trustco ”); Copthorne Holdings Ltd. v. ... Canada, 2005 SCC 55, [2005] 2 S.C.R. 643 (sub. nom. Kaulius v. The Queen) at para. 62. ...

  [4]                After conducting a compliance verification in respect of those importations, on May 24 and June 2, 2005, the CBSA issued seven detailed adjustment statements (“Detailed Adjustment Statements”) pursuant to the Customs Act: (a)        stipulating that the tariff classifications under the Customs Tariff that had been used by Spike Marks at the time of importation of the tobacco products were improper; (b)        specifying the proper tariff classification for the imported tobacco products; and (c)        requiring Spike Marks to pay additional excise and other duties in respect of the imported tobacco products in accordance with sections 42 and 43 of the Excise Act, 2001 ... A preliminary decision of the CBSA in November of 2005 confirmed the position taken by it in the Detailed Adjustment Statements. In response, the appellant wrote to the CBSA on December 12, 2005, reiterating its objection to the tariff reclassifications and the amount and method of calculation of the additional duties imposed by the CBSA on the imported goods, and raising for the first time, the question of whether the CBSA had jurisdiction to “assess” additional duties under sections 42 and 43 of the Excise Act, 2001 in respect of imported tobacco products ...

    [9]                The information sought from eBay Canada by the Minister comprises the names, addresses and other identifying information, and the gross sales for 2004 and 2005, of eBay PowerSellers who are registered as having a Canadian address. ... Justice Hughes granted the ex parte application on November 6, 2006, requiring the appellants to provide to the Minister … the following information and documents for any person having a Canadian address according to your records (including individual, corporation and joint venture) who qualified for the PowerSeller status under eBay’s PowerSeller program in Canada at any time during the two calendar years 2004 and 2005:   a) account information – full name, user id, mailing address, billing address, telephone number, fax number and email address; and   b) merchandise sales information – gross annual sales   Original documents in their original forms are required.  ... Canada, [2005] 2 S.C.R. 601 at paras. 10-11; Imperial Oil Ltd. v. Canada, [2006] 2 S.C.R. 447 at para. 26. ...

(Canada Revenue Agency, “GST Memorandum 8.1 – General Eligibility Rules” (May 2005) at paragraph 1 ...   [29]            In Canada Trustco Mortgage Co. v. Canada, 2005 SCC 54 at paragraph 10, [2005] 2 S.C.R. 601, the Supreme Court of Canada prescribed the proper approach for interpreting taxation statutes:   …The interpretation of a statutory provision must be made according to a textual, contextual and purposive analysis to find a meaning that is harmonious with the Act as a whole. ... "David Stratas" J.A.       “I agree      K. Sharlow J.A.”   ...