Search - 2005年 抽纸品牌 质量排名

Ferndale Institution, 2005 SCC 82, [2005] 3 S.C.R. 809 at para. 107. […] If the evidence fails to meet the foregoing criteria, the Court still possesses a residual discretion to admit the evidence on appeal. ... DATED: December 18, 2020   WRITTEN REPRESENTATIONS BY: Natalie Goulard Simon Vincent Charles Junior Jean   For The Appellant   Robert Neilson   For The Respondent   SOLICITORS OF RECORD: Nathalie G. Drouin Deputy Attorney General of Canada   For The Appellant   Felesky Flynn LLP Edmonton, Alberta   For The Respondent     ...

The amounts so allocated were included in computing the appellant's income for its 2005 taxation year. [15]   In March 2005, the appellant disposed of the greater part of its interest in the partnership to a non-arm’s length corporation within the Iberville group by way of a section 85 corporate rollover, and took back shares having a value of $120,000,000. ... The certificate of dissolution was issued in June 2008. [16]   The March 2005 and November 2007 dispositions of the partnership interest triggered a capital loss of $122,091,744, which the appellant reported in the return filed for its 2008 taxation year. ... As a result, the appellant was advised that there was nothing to carry back to its 2005 taxation year. ...

PAMEL J.A.     BETWEEN: WEI CHEN Appellant and ATTORNEY GENERAL OF CANADA Respondent Heard at Toronto, Ontario, on January 22, 2025. ... REASONS FOR JUDGMENT OF THE COURT BY: RENNIE J.A.     Date: 20250122 Docket: A-321-23 Citation: 2025 FCA 18 CORAM: RENNIE J.A. ... APPEARANCES: Wei Chen appellant (ON HIS OWN BEHALF) Sandra Doucette For The Respondent ATTORNEY GENERAL OF CANADA SOLICITORS OF RECORD: Shalene Curtis-Micallef Deputy Attorney General of Canada For The Respondent           ...

DAWSON J.A.                         TRUDEL J.A.   BETWEEN: EXIDA.COM LIMITED LIABILITY COMPANY Appellant and HER MAJESTY THE QUEEN Respondent     REASONS FOR JUDGMENT NOËL J.A. [1]                This is an appeal from a decision of Woods J. of the Tax Court of Canada (the Tax Court Judge) confirming the assessment of penalties against Exida.Com Limited Liability Company (the appellant) for the failure to file its tax returns for its 2003, 2004 and 2005 taxation years on the due date ... The appellants carried on business in Canada in each of the taxation years in issue (2005 only in the case of Goar), but had no taxes payable on the due date. ... “Marc Noël” J.A.     “I agree.        Eleanor R. Dawson J.A.”   “I agree.        ...

On March 10, 2005, he received a building permit to construct a new house on this property. ... Canada, 2005 SCC 25; 2005 1 S.C.R. 301, Fish J., writing on behalf of the majority of the Supreme Court of Canada, noted that: 74 I would explain the matter this way. ... Wall to have occupied the homes as a place of residence. [42] For the first property, the building permit was obtained on March 10, 2005. ...

Appellant and HER MAJESTY THE QUEEN Respondent       Heard at Ottawa, Ontario, on June 23, 2010. ... Canada, [2005] 2 S.C.R. 601, 2005 SCC 54 Not cited in reasons. 4.          ... Sharlow”    J.A.     “I agree             M. Nadon J.A.”   “I agree             Carolyn Layden-Stevenson J.A.”         ...

LASKIN J.A.   BETWEEN:     HER MAJESTY THE QUEEN     Appellant     and     THE MARK ANTHONY GROUP INC.     ... Canada, 2005 SCC 54, [2005] 2 S.C.R. 601, at para. 10). [19]   Paragraph 135(2)(a) of the Act provides that subsection 135(1) (which imposes a duty on wine) does not apply to wine “produced in Canada and composed wholly of agricultural or plant product grown in Canada”. [20]   As part of his analysis related to the requirement that the wine be “composed wholly of agricultural or plant product grown in Canada”, the Tax Court Judge considered all of the other ingredients there were added to create the final product that was packaged. ...

Canada, 2005 SCC 54, [2005] 2 S.C.R. 601, the Supreme Court of Canada identified the approach to be used in interpreting statutory provisions such as the one at issue here. ... HER MAJESTY THE QUEEN     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: October 17, 2019   REASONS FOR JUDGMENT BY: MACTAVISH J.A.   ... LASKIN J.A   DATED: MAY 19, 2020   APPEARANCES: Mark Gelowitz Hemant Tilak Pooja Mihailovich   For The Appellant   Justine Malone Kaylee Silver   For The Respondent   SOLICITORS OF RECORD: Osler, Hoskin & Harcourt LLP Toronto, Ontario   For The Appellant   Nathalie G. ...

Does Not Apply in Quebec and What Should Replace It" in The Harmonization of Federal Legislation with Quebec Civil Law and Canadian Bijuralism: Second Collection of Studies in Tax Law (2005), Montréal, A.P.F.F., 2005 [Archambault]. [27]   The concept of "partnership" is not defined in subsection  272.1(5) of the ETA. ... DANIEL RAPOSO   PLACE OF HEARING: Ottawa,  Ontario     DATE OF HEARING: May 2, 2019     REASONS FOR JUDGMENT: DE MONTIGNY J.A.     ... GLEASON J.A.     DATED: JULY 17, 2019     APPEARANCES: Alex Boisvert Éric Labbé   For the appellant   Chantal Donaldson Sofia Guedez   For the respondent   SOLICITORS OF RECORD: Nathalie G.  ...

DE MONTIGNY J.A.   BETWEEN: HER MAJESTY THE QUEEN Appellant And JEFFREY N. ... Her Majesty The Queen, 2005 SCC 54, [2005] 2 S.C.R. 601). The Tax Court Judge concluded that the answer to the first question was yes – the business losses incurred by the lower-tiered limited partnership (the PSLPs) did retain their character as business losses in the top-tier limited partnership (MLP) and could be allocated by the top-tier limited partnership (MLP) to its partners as business losses. ...