Search - 2005年 抽纸品牌 质量排名

.), [2005] 2 S.C.R. 539. As such, even if there were an irreconcilable difference between the English and French versions of regulation 2201(2)(b), it is our view that the version that better accords with the intention of Parliament would have to be chosen. ... TD Bank, 2008 DTC 6275, where Noël, J., at paragraph 17, summarized the findings of the Supreme Court in First Vancouver as follows: The collection of source deductions is at the heart of income tax collection; The tax debtor's bank is more familiar with the debtor's business and finances than the Minister; Source deductions have priority over other creditors with respect to the collection of unremitted taxes; The special priority granted to the deemed trust prevails over property given as security, regardless of whether the security interest arose before or after the deductions for income tax or employment insurance were made [.] ...

., a corporation incorporated under the XXXXXXXXXX that carries on business under the name 'XXXXXXXXXX '; (f) "Beneficiaries" means the residual beneficiaries of the Estate described in Paragraph 8; (g) "Canadian-controlled private corporation" or "CCPC" has the meaning assigned by subsection 125(7); (h) "capital property" has the meaning assigned by section 54; (i) "Cco" means XXXXXXXXXX., a corporation incorporated under the XXXXXXXXXX (j) "Child 1" means XXXXXXXXXX of X; (k) "Child 2" means XXXXXXXXXX of X; (l) "Child 3" means XXXXXXXXXX of X; (m) "Child Note" means a promissory note of Newco with a fair market value and face amount equal to XXXXXXXXXX of the adjusted cost base of the shares of Holdco to the Estate as determined under subsection 84.1(2) for the purposes of the transfer described in Paragraph 15. ... However, the Tax Legislation Division of the Department of Finance issued a comfort letter to our Directorate dated March 4, 2005 (the "Comfort Letter"). ...

Holdco holds XXXXXXXXXX % of the issued and outstanding common shares of Profitco XXXXXXXXXX. ... However, we understand that the Department of Finance has issued a letter dated April 21, 2005 (the "comfort letter"), indicating that it was prepared to recommend to the Minister of Finance that situations described in the comfort letter (i.e. essentially where a wholly-owned subsidiary is amalgamated with, or wound up into, its parent) should not result in a significant increase in the interest of the subsidiary solely as a result of the application of paragraphs 55(3.01)(b) and (c). ...