Search - 2005年 抽纸品牌 质量排名

E-15 (the ETA) for the reporting periods from March 1, 2005 to May 31, 2009. ... It sells thousands of products, including approximately 20 local anesthetic solutions, 95% of which contain epinephrine. [4]   Prior to May 2005, the appellant sold its anesthetic solutions containing epinephrine as taxable supplies. It changed this effective May 1, 2005, possibly because it then learned that a competitor was selling similar solutions as zero-rated supplies. ...

LASKIN J.A.   BETWEEN:     QUINCO FINANCIAL INC.     Appellant     and     HER MAJESTY THE QUEEN     Respondent   Heard at Calgary, Alberta, on June 12, 2018. ... The Queen, 2005 SCC 54, [2005] 2 S.C.R. 601] at para. 21). [14]   GAAR is a provision of last resort that is invoked by the Minister when transactions are in strict compliance with the text of the provisions of the Act but, in the Minister’s view, the transactions are not in accord with the object, spirit or purpose of the relevant provisions. ... The Queen, 2005 SCC 54, [2005] 2 S.C.R. 601 (Canada Trustco), at para. 10: 10   It has been long established as a matter of statutory interpretation that "the words of an Act are to be read in their entire context and in their grammatical and ordinary sense harmoniously with the scheme of the Act, the object of the Act, and the intention of Parliament": see 65302 British Columbia Ltd. v. ...

HECKMAN J.A.     BETWEEN: EL AD ONTARIO TRUST Appellant and HIS MAJESTY THE KING Respondent Heard at Toronto, Ontario, on November 27, 2023. ... Canada, 2005 FCA 252. [6] The Tax Court found no prejudice to the appellant from the timing of the motion observing that the Crown gave notice of its intention to seek amendments before discovery. ... Siobhan Monaghan" J.A.   FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-166-22   STYLE OF CAUSE: EL AD ONTARIO TRUST v. ...

LOCKE J.A.   BETWEEN:     POTASH CORPORATION OF SASKATCHEWAN INC.     Appellant     and     HIS MAJESTY THE KING     Respondent   Heard at Ottawa, Ontario, on November 23, 2023. ... LOCKE J.A.   BETWEEN:     POTASH CORPORATION OF SASKATCHEWAN INC.     ...

Fees paid by the PLPs to various movie and television production studios, totaling approximately $55.8 million in 2000, will be accorded Class 14 treatment and deductible under paragraph 20(1)(a) of the Income Tax Act (Canada) [the ITA] on the following basis: Taxation Year Percentage Deductible 2000 20 2001 20 2002 15 2003 15 2004 15 2005 5 2006 5 2007 5 TOTAL 100 3.         ... DATED: NOVEMBER 24, 2017   APPEARANCES: Robert W. Grant, Q.C.   For The Appellants   Robert Carvalho Max Matas   For The Respondent   SOLICITORS OF RECORD: Gall Legge Grant & Munroe LLP Vancouver, British Columbia   For The Appellants   Nathalie G. Drouin Deputy Attorney General of Canada   For The Respondent     ...

State Property Fund of Ukraine, 2005 FCA 28, [2005] 3 F.C.R. 111, at paragraphs 31 and 32, our Court stated that a motion under Rule 399 must be brought within a reasonable time after the circumstances on which the motion is based became known (see also Mr. ... Canada, 2005 FC 115, [2005] F.C.J. No. 197, at paragraphs 16 to 18). [66]            In my opinion, for the reasons I have just stated, there can be no doubt that in the fall of 2007, Société 9011 and the appellant were fully aware of the respondent’s motion for an absolute charging order on the property. ... HER MAJESTY THE QUEEN AND 9011‑1345 QUÉBEC INC.   PLACE OF HEARING: Québec, Quebec     DATE OF HEARING: December 17, 2015     REASONS FOR JUDGMENT: NADON J.A.     ...

RENNIE J.A.   BETWEEN:     RICHARD AARON BARKLEY, NORMAN CATLOS and MIRIAM BARKLEY     Appellants     and     HER MAJESTY THE QUEEN     Respondent   Heard by online video conference hosted by the registry on October 20, 2020. ... RENNIE J.A.   BETWEEN:     RICHARD AARON BARKLEY, NORMAN CATLOS and MIRIAM BARKLEY     Appellants     and     HER MAJESTY THE QUEEN     Respondent   REASONS FOR JUDGMENT WEBB J.A. [1]   The issue that will be addressed in these appeals is whether legal expenses incurred by an individual to defend a claim that he or she has been overpaid an amount that was included in his or her income from an office or employment are deductible under paragraph 8(1)(b) of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) ... Canada, 2005 SCC 54, [2005] 2 S.C.R. 601 at para. 10). [23]   In submitting that the text of paragraph 8(1)(b) of the Act permits a deduction for legal expenses incurred in defending a claim that an employee has been overpaid, the appellants rely mainly on the decision of the Tax Court in Chagnon v. ...

Canada, 2005 SCC 54 at para. 10, [2005] 2 S.C.R. 601). As noted by the Federal Court, subsection 229(3) is part of the contextual interpretation. ... MINISTER OF NATIONAL REVENUE   PLACE OF HEARING: HEARD BY ONLINE VIDEO CONFERENCE   DATE OF HEARING: JUNE 23, 2020   REASONS FOR JUDGMENT BY: RENNIE J.A.   ... DATED: JULY 8, 2020 APPEARANCES: Leigh Somerville Taylor Mireille Dahab   FOR THE APPELLANT / RESPONDENT BY CROSS-APPEAL   Michael Ezri Darren Prevost Katie Beahen Sandra Tsui FOR THE RESPONDENT / APPELLANT BY CROSS-APPEAL SOLICITORS OF RECORD: Leigh Somerville Taylor Toronto, Ontario Dahab Law Markham Ontario   For The Appellant / RESPONDENT BY CROSS-APPEAL Nathalie G. ...

LOCKE J.A.   BETWEEN:     HER MAJESTY THE QUEEN     Appellant     and     ALTA ENERGY LUXEMBOURG S.A.R.L.     ... Canada, 2005 SCC 54, [2005] 2 S.C.R. 601 (Trustco), the Supreme Court of Canada noted that: 64   By contrast, the inquiry into abusive tax avoidance under s. 245(4) involves a textual, contextual and purposive analysis of the provisions on which the tax benefit is based. ...

Canada (Attorney General), 2005 SCC 25, [2005] 1 S.C.R. 401; Peart v. ... MINISTER OF NATIONAL REVENUE     PLACE OF HEARING: MONTRÉAL, QUEBEC   DATE OF HEARING: DECEMBER 14, 2021   REASONS FOR JUDGMENT BY: GLEASON J.A.   ... Montréal, Quebec   FOR THE APPELLANT   A. François Daigle Deputy Attorney General of Canada FOR THE RESPONDENT     ...