Search - 2005年 抽纸品牌 质量排名
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FCA
Canada Revenue Agency v. Slau Limited, 2009 FCA 270
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. ...
FCA
D.W. Thomas Holdings Inc. v. Canada, 2009 FCA 371
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. ...
FCA
MacMillan v. Canada, 2006 FCA 149
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. ...
FCA
Canadian Imperial Bank of Commerce v. Canada, 2013 DTC 5098 [at at 6020], 2013 FCA 122
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. ...
FCA
Berenguer v. Sata Internacional - Azores Airlines, S.A., 2021 FCA 217
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 ...
FCA
St. Arnaud v. Canada, 2013 DTC 5074 [at at 5909], 2013 FCA 88
[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. ...
FCA
Superior Filter Recycling Inc. v. Canada, 2006 FCA 248
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. ...
FCA
Public Television Association of Quebec v. Canada (National Revenue), 2015 FCA 170
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. ...
FCA
Canada (Public Safety and Emergency Preparedness) v. Tenaska Marketing Canada, 2007 FCA 223
[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.” ...
FCA
Canada v. Vaillancourt-Tremblay, 2010 DTC 5079 [at at 6833], 2010 FCA 119
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 ...