Search - 2005年 抽纸品牌 质量排名

(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.”   ...

In making these assessments, Revenu Québec relied on the fact that in 2005 and 2006, JORA had declared and paid dividends of $400,000 to the appellant during the assessment periods at issue ... The judge essentially held in another judgment that JORA had no tax debt during the 2005 and 2006 taxation years. ...       [21]            I would therefore dismiss the appeal with costs.     ...

Canada, [2005] 2 S.C.R. 601, the Supreme Court stated the following at paragraph 10 of the reasons of the Chief Justice and Justice Major: 10.      ... Li, Principles of Canadian Income Tax Law (5th ed. 2005), at p. 569; Shell Canada Ltd. v. ... According to the Oxford Compact Thesaurus, 2005, the word “apply” means “pertain”, “relate”, “concern”, “deal with”. ...

Beima had also requested “the addition of the taxation year of 2005” to his appeal before the Tax Court of Canada. There is no indication of when or even if there is an assessment or reassessment for the reporting period from January 1, 2005 to December 31, 2005. Since the matter before this Court is an appeal from the Order of the Tax Court of Canada quashing the appeals in relation to the reporting periods referred to above and since the reporting period for January 1, 2005 to December 31, 2005 was not before the Tax Court, there is no authority for this Court to add this reporting period to Mr. ...

This assertion cannot be accepted. [7]                While the record contains a short written agreement (the “Property Division Agreement”), made in March of 2005, between the Taxpayer and Ms. ... RENNIE J.A.   DELIVERED FROM THE BENCH BY: RYER J.A. APPEARANCES: Murphy Bernard Loates   on his own behalf   Jack Warren   For The Respondent   SOLICITORS OF RECORD: William F. Pentney Deputy Attorney General of Canada   For The Respondent     ...

Pursuant to these arrangements, GRR successfully operated three Keg Restaurants in Winnipeg until late 2005. ... Howard received, the Taxpayer was incorporated in August of 2005. Upon its organization, Mrs. ... The capitalization of the Taxpayer was nominal. [13]            The record contains little to explain the basis upon which the Taxpayer legally acquired or financed the property that it used when it commenced operations at the McGillivray Avenue location in December of 2005, shortly after the closing of the Pembina Highway location. ...

He asserted a similar claim against the Crown in 2005 by way of an action in the Ontario Superior Court. ... T-208-13.   DOCKET: A-120-13   STYLE OF CAUSE:                                  ALBERT ROSS DEEP, M.D., F.R.C.P. ... NEAR J.A.     DELIVERED FROM THE BENCH BY:                          SHARLOW J.A.                 ...

  [14]            On November 18, 2005, Ms. Brophy wrote to the appellant informing him that unless he submitted additional information or an acceptable explanation, CCRA intended to include an additional amount of $305,000 in his income for the 2003 taxation year ...   [15]            On December 1, 2005, Mr. Cole responded to Mr. Brophy’s letter of November 18, 2005, by providing her with information concerning the shareholders’ loan account and with copies of balance sheets from Hunt River ’s financial statements ... Nadon” J.A.     “I agree.             John M. Evans”   “I agree.             ...

RYER J.A.                         TRUDEL J.A.   BETWEEN: ROCHELLE L. MOSS Appellant and HER MAJESTY THE QUEEN Respondent       Heard at Winnipeg, Manitoba, on March 18, 2009. ... Canada, 2005 TCC 139). There, the appellant argued that to the extent that the assessments related to income earned on her insurance policies that was “forced upon the appellant by virtue of CCRA’s improper actions” (see paragraph 5 of the reasons in that decision), those assessments should be reversed ... APPEARANCES:   Rochelle Moss SELF-REPRESENTED APPELLANT   Julien Bédard FOR THE RESPONDENT     SOLICITORS OF RECORD:     FOR THE APPELLANT   John H. ...

Introduction   [1]                This appeal concerns a judgment of the Tax Court of Canada (2010 TCC 358, Justice Tardif [the judge]), by which the appeal of the assessment of 9056‑2059 Québec Inc. (9056 or the appellant) in relation to the Goods and Services Tax for the period from February 1, 2002, to December 31, 2005, was dismissed except as regards the penalty resulting from the failure to collect and remit this net tax. ...   [44]            For the fiscal year ending on December 31, 2005, the evidence in the record shows that the honey accounts for 51 percent of the appellant’s sales, while 50 percent of its maintenance costs are attributable to beekeeping (appellant’s memorandum, paragraph 61). ... Kirvan Deputy Attorney General of Canada For the Respondent         ...