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FCA
Canada (National Revenue) v. Real Estate Council of Alberta, 2012 DTC 5099 [at at 7059], 2012 FCA 121
[7] Therefore, we shall allow the appeal, set aside the judgment of the Tax Court, and restore the Minister’s assessments for the 2004, 2005, and 2006 taxation years. ... DELIVERED FROM THE BENCH BY: Stratas J.A. APPEARANCES: Arnold Bornstein Thang Trieu FOR THE APPELLANT Thomas Ryder FOR THE RESPONDENT SOLICITORS OF RECORD: Myles J. ...
FCA
Bhachu v. Canada, 2021 FCA 12
The Queen, 2005 TCC 643. These decisions acknowledge that source deductions reduce the amount of instalments that are required. ... MACTAVISH J.A. DELIVERED FROM THE BENCH BY: WOODS J.A. APPEARANCES: Shamsher Singh Bhachu For The Appellant Jessica Ko For The Respondent SOLICITORS OF RECORD: Nathalie G. Drouin Deputy Attorney General of Canada For The Respondent ...
FCA
Chief Ron Ignace v. Canada (Attorney General) and Alberta (Attorney General), 2019 FCA 239
An example of this is section 58 of the Department of Employment and Social Development Act, S.C. 2005, c. 34, the provision that governs applications for leave to appeal from the General Division of the Social Security Tribunal to the Appeal Division. ... D. Squamish Nation [52] Late in this process, Squamish Nation filed submissions adopting those of Tsleil-Waututh Nation. ... DATED: September 25, 2019 WRITTEN REPRESENTATIONS BY: Scott A. Smith Paul Seaman For The Applicant, TSLEIL-WAUTUTH NATION Michelle L. ...
FCA
Dilalla v. Canada, 2020 FCA 39
Her Majesty the Queen, 2005 TCC 136 at para 13. [9] The thrust of the appellant’s argument before this Court was that the Tax Court had no jurisdiction to decide the Rule 8 motion. ... HER MAJESTY THE QUEEN DOCKET: A-232-19 PLACE OF HEARING: Vancouver, British Columbia DATE OF HEARING: February 5, 2020 REASONS FOR JUDGMENT of the court by: RENNIE J.A. ... LOCKE J.A. DATED: FEBRUARY 6, 2020 APPEARANCES: Mike DiLalla for the appellant (ON HIS OWN BEHALF) Geraldine Chen For The Respondent SOLICITORS OF RECORD: Nathalie G. ...
FCA
Denney v. Canada, 2021 FCA 15
[the ITA] for the 2004 and 2005 taxation years because the applications were made outside the one-year time limit in subsection 167(5) of the ITA. [2] Pursuant to the Orders of this Court issued by the Chief Justice on December 8, 2020 and January 18, 2021, unless the panel feels that additional submissions are required, this appeal is to be disposed of in writing, based on the materials filed. ... DE MONTIGNY J.A. DATED: january 28, 2021 WRITTEN REPRESENTATIONS BY: Emmerson Denney Self-represented For The Appellant Carol Calabrese Leonard Elias For The Respondent SOLICITORS OF RECORD: Nathalie G. Drouin Deputy Attorney General of Canada For The Respondent ...
FCA
Kreishan v. Canada (Citizenship and Immigration), 2019 FCA 223
Canada (Minister of Citizenship and Immigration), 2005 SCC 51 at para. 46, [2005] 2 S.C.R. 539). ... Hathaway, The Rights of Refugees Under International Law (Cambridge: Cambridge University Press, 2005) at 158 and 278), the Supreme Court in Németh concluded, at paragraph 50, that: It follows that the rights flowing from the individual’s situation as a refugee are temporal in the sense that they exist while the risk exists but end when the risk has ended. ... From 2005 to 2010 (before the implementation of the RAD), 7.8% of perfected applications for judicial review were successful. ...
FCA
Xia v. Canada, 2020 FCA 35
HMTQ, 2003 TCC 328, [2003] 4 C.T.C. 2005 [Bach]). Applying these criteria, the Tax Court found that the tip amounts were not windfalls of gifts but were tied to the services that the appellant performed while employed as a slot attendant at the casino. [6] The appellant has not convinced us that the Tax Court erred in applying these criteria to the case at bar. ... HER MAJESTY THE QUEEN PLACE OF HEARING: VANCOUVER, BRITISH COLUMBIA DATE OF HEARING: February 3, 2020 REASONS FOR JUDGMENT OF THE COURT BY: RENNIE J.A. ... Drouin Deputy Attorney General of Canada Ottawa, Ontario For The Respondent ...
FCA
CIBC World Markets Inc. v. Canada, 2012 FCA 3
Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR ORDER STRATAS J.A. ... ITV Technologies Inc., 2005 FCA 253, citing Century Services Inc. v. ZI Corp., 1998 ABCA 403 and Douglas Hamilton Design Inc. v. ... The Queen, 2005 D.T.C. 1456 at paragraph 23 (T.C.C.), aff’d 2006 D.T.C. 6358 (F.C.A.) and Consoltex Inc. v. ...
FCA
Oke v. Canada, 2010 FCA 350
He claimed a substantial deduction for capital cost allowance in relation to his RV for the 2003, 2004 and 2005 taxation years but the Minister disallowed the deductions by applying the limiting rule in subsection 1100 (15) of the Income Tax Regulations, C.R.C., c. 945 (the Regulations). ... Oke’s income for the 2003, 2004 and 2005 taxation years: Year Gross Revenue Expenses CCA Claimed CCA Allowed 2003 $14,700 $9,405 $35,018 $5,295 2004 $12,795 $7384 $27,513 $5,411 2005 $19,425 $3,260 $22,259 $16,165 As can be seen, the application of the limiting rule in subsection 1100(15) prevented Mr. ... Oke’s appeal was therefore dismissed. MR. OKE’S SUBMISSIONS [15] Mr. ...
FCA
Bell v. Canada, 2018 FCA 91
LASKIN J.A. BETWEEN: HELEN BELL Appellant and HER MAJESTY THE QUEEN Respondent Heard at Vancouver, British Columbia, on December 7, 2017 Judgment delivered at Ottawa, Ontario, on May 10, 2018 REASONS FOR JUDGMENT BY: WEBB J.A. ... (Reel Steel) during the taxation years from 2005 to 2008 were not exempt from taxation under section 87 of the Indian Act, R.S.C. 1985, c. ... The bonuses paid in the taxation years under appeal, however, were approximately equal to 100% of the net income of Reel Steel. [9] The issue before the Tax Court was whether the amounts paid as bonuses to Helen Bell in 2005 to 2008 (inclusive) are exempt from taxation as a result of the provisions of section 87 of the Indian Act. ...