Search - 2005年 抽纸品牌 质量排名

LAYDEN-STEVENSON J.A.                         RYER J.A.   BETWEEN: CANADA REVENUE AGENCY Appellant and SLAU LIMITED Respondent       Heard at Ottawa, Ontario, on September 8, 2009. ...   [15]            By correspondence dated December 13, 2005, counsel for Slau made a second request for a waiver of the interest and penalties in respect of Slau’s 1988 to 1990 taxation years. ... Layden-Stevenson J.A.   DATED:                                                                                  September 22, 2009     APPEARANCES:   Joanna Hill FOR THE APPELLANT   Matthew Mostyn FOR THE RESPONDENT       SOLICITORS OF RECORD:   John H. ...

During 2004 and 2005, Mr. Richard Devos worked for the appellant as a dive tender and deck hand. ... DELIVERED FROM THE BENCH BY:                             LAYDEN-STEVENSON J.A.     APPEARANCES:   J. Andre Rachert FOR THE APPELLANT   David Everett David Jacyk FOR THE RESPONDENT   SOLICITORS OF RECORD:   Dwyer Tax Lawyers Victoria B.C.   ...

By letter dated March 24, 2005, the Respondent requested a delay in disposition of said motion because of an outstanding settlement proposal which could resolve the litigation. ... By letter dated May 18, 2005, the Appellant (A-631-04) asserted discontinuance of his motion for injunction and of his appeal. ... The silence on costs in the July 8, 2005 order precludes a claim by the Respondents for costs at large of the proceeding, i.e. such as for item 25 ($120.00), which I therefore disallow. ...

They are all appeals by CIBC of reassessments made under the Income Tax Act, each relating to a different taxation year of CIBC (2002, 2003, 2005, and 2006) relating to the same transactions. ...   [32]                 In 2005, Parliament addressed the public policy of the deduction of fines and penalties by enacting section 16 of the Budget Implementation Act, 2004, No. 2, S.C. 2005, c. 19. ... (As mentioned above, that is what Parliament did in 2005 when it enacted subsection 67.6, the prohibition on the deduction of all fines and penalties imposed by law.) [64]                 Paragraph 69 of Justice Iacobucci’s reasons is reproduced here in full (I have emphasized the sentence relied upon by the Crown): [69] Finally, at para. 17, my colleague states that penal fines are not, in the legal sense, incurred for the purpose of gaining income. ...

Canada (Minister of Justice,) 2004 FCA 352, [2005] 2 F.C.R. 195, at para. 11, leave to appeal to SCC refused, 2005 CarswellNat 685 (SCC) [Froom]; Kligman v. ... SATA INTERNACIONAL- AZORES AIRLINES, S.A.   MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES REASONS FOR ORDER BY: MONAGHAN J.A.   ... Paquette   For The Appellant   Carlos P. Martins Andrew Macdonald Emma Romano For The Respondent   SOLICITORS OF RECORD: Evolink Law Group Burnaby, British Columbia Champlain Avocats Montreal, Québec   For The Appellant   WeirFoulds LLP Toronto, Ontario For The Respondent     ...

      [59]            The Crown argues that these provisions should be interpreted literally. ... Canada, 2005 SCC 54, [2005] 2 S.C.R. 601, at paragraph 10).   [60]            There is a debate between the parties as to the purpose of subsections 146(9) and 146.3(4). ... Pniowsky FOR THE APPELLANTS   Karen Janke-Curliss Anne Jinnouchi   FOR THE RESPONDENT     SOLICITORS OF RECORD:   Thompson Dorfman Sweatman LLP Winnipeg, MB   FOR THE APPELLANTS   William F. ...

Canada, 2006 FCA 248 Date: 20060629 Docket: A-459-05 Citation: 2006 FCA 248 CORAM:        DÉCARY J.A.                         ... Date: 20060629 Docket: A-459-05 Citation: 2006 FCA 248 CORAM:        DÉCARY J.A.                         ... JUSTICE BEAUBIER OF THE TAX COURT OF CANADA DATED SEPTEMBER 27, 2005 ON COURT FILE NO. 2004-4042(IT)G STYLE OF CAUSE:                                                               SUPERIOR FILTER RECYCLING INC. v. ...

Information and background materials along with a proposed 2005 agreement were presented to the Board for their consideration. ... The 2005 Estimate of 25.2% in the Fundraising Cost Breakdown, (Appeal Book, Vol. 8, p. 1579) is nearly equivalent to the average percentage of VPT’s Canadian membership. [37]            A complete review of the minutes of thirty Board of Directors meetings of PTAQ held between September 23, 2003 and March 13, 2013 reveals that a detailed fundraising costs breakdown was only provided on one occasion on June 13, 2005 (Appeal Book, Vol. 8 p. 1594). ... Moreover, in the 2005 and 2006 fiscal years, VPT assigned PTAQ a 24 % share of its fundraising and administrative costs and this amount coincided with VPT’s Canadian membership during those years. [50]            Clause 2 b) of the Fundraising Agreement specifies that VPT should promote PTAQ to viewers and prospective donors. ...

  [6]  On January 27, 2005, the CBSA issued two DASs pursuant to paragraph 59(1)(a) of the Customs Act to correct the errors in tariff classification that were identified during the verification. ... In the final verification report dated January 21, 2005, Kapiczowski advised that because the in-transit gas entered the Great Lakes Pipeline where it was combined or commingled with gas from U.S. sources, it must be classified under tariff item no. 2711.21.00.00 (natural gas) and is subject to GST upon importation ... “I agree.      M. Nadon J.A.”   “I agree.      J.D. Denis Pelletier J.A.”   ...

Canada, 2005 SCC 54, [2005] 2 S.C.R. 601 [Canada Trustco] at paragraph 10, the Supreme Court held that “ When the words of a provision are precise and unequivocal, the ordinary meaning of the words play a dominant role in the interpretive process.” ... "Pierre Blais" C.J.       FEDERAL COURT OF APPEAL   NAMES OF COUNSEL AND SOLICITORS OF RECORD       DOCKET:                                                                      A-61-09, A-62-09, A-64-09, A-65-09   STYLE OF CAUSE:                     Her Majesty the Queen v. ... Gagnon FOR THE RESPONDENTS     SOLICITORS OF RECORD:   John H. Sims, QC Deputy Attorney General of Canada FOR THE APPELLANT     Stikeman Elliott LLP Montréal (Quebec)   BCF LLP Montréal (Quebec) FOR THE RESPONDENTS     ...