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FCTD

Paquet v. Canada (Attorney General), 2013 FC 158

Justice Boivin   BETWEEN:   MARTINE PAQUET       Applicant   and       THE ATTORNEY GENERAL OF CANADA       Respondent                REASONS FOR JUDGMENT AND JUDGMENT   [1]                This is an application for judicial review of a decision by the Canada Revenue Agency (the Agency) to refuse to credit the applicant for tax deducted at source. ... the applicant reported that she was separated during the 2005 and 2006 taxation years;   c.              3978834 Canada Inc. did not issue any T4 information slips over $49,038 for the 2006 taxation year or for previous years;   d.             ...   [32]            The taxation system is based on self-reporting and self-assessment, and the Court points out that the burden of proof is on the taxpayer, as stated by Justice Létourneau of the Federal Court of Appeal in Voitures Orly Inc v Canada, 2005 FCA 425 at para 20, [2005] FCJ No 2116 (QL): [20] To sum up, we see no merit in the submissions of the appellant that it no longer had the burden of disproving the assumptions made by the Minister. ...
FCTD

Wilson v. Canada (Revenue Agency), 2006 FC 1535

Wilson brought a second action against the Defendants on November 13, 2005 (the 2005 action).  ...       [12]            Mr. Wilson did not accept the dismissal of the 2005 action and seeks to appeal Prothonotary Milczynski’s decision.  ... Wilson to Bring an Appeal from Prothonotary Milczynski’s Order to Dismiss the 2005 Action?   ...
FCTD

Wong v. Canada (National Revenue), 2007 FC 628

On September 14, 2005, Ms. Chrun of the CRA informed Wong that his GST return for the first quarter of 2005 had been selected for audit. ...   [12]            On September 15, 2005, Wong contacted Chrun about voluntary disclosure. ... His affidavit evidence is that Chrun told him that since she was reviewing the 2005 year, he did not qualify for the VDP for 2005 but that disclosing for period prior to 2005 would be “okay”. ...
FCTD

Delaunière (Re), 2007 FC 636

Delaunière’s residence shortly after the draft assessment was received (June 23, 2005); (iii)                The intended sale of  9039-0402 Québec Inc.’s sole asset, the Resto-Bar La Broue; (iv)               The behaviour of Mr. ... This money was not in the safety deposit boxes opened after the order of October 21, 2005 was issued. ... The jeopardy collection order of October 21, 2005 is upheld.     “Johanne Gauthier” Judge             Certified true translation Gwendolyn May, LLB     FEDERAL COURT   SOLICITORS OF RECORD       DOCKET:                                           T-1847-05   STYLE OF CAUSE:                           INCOME TAX ACT v. ...
FCTD

Lazaridis v. Canada (Minister of National Revenue), 2007 FC 19

  [3]                The applicants commenced the judicial review in this file with respect to a fairness letter issued by the respondent on July 6, 2005. ... Justice Teitelbaum in this file is dismissed.       “John A. O’Keefe” Judge   FEDERAL COURT   SOLICITORS OF RECORD       DOCKET:                                           T-1375-05   STYLE OF CAUSE:                           STEVE AND TINA LAZARIDIS                                                              - and-                                                               MINISTER OF NATIONAL REVENUE   PLACE OF HEARING:                     Toronto, Ontario   DATE OF HEARING:                       November 27, 2006   REASONS FOR ORDER AND ORDER OF:                             O’KEEFE J.   ... Deputy Attorney General   FOR THE RESPONDENT     ...
FCTD

Mcintosh v. Canada (Attorney General), 2007 FC 723

    [6]                The CCRA responded by letter dated December 6, 2005, and indicated that additional information regarding the applicant’s financial situation was required. ... The applicant’s accountant advised the CCRA of the error in processing the applicant’s income tax returns on March 19, 2005, and the funds were transferred by the CCRA on June 22, 2005. ... Canada (Customs and Revenue Agency) (2005), 334 N.R. 348, 2005 FCA 153). ...
FCTD

Mason v. Canada (Attorney General), 2015 FC 926

DATED: July 28, 2015   APPEARANCES: Dan Mason   ON HIS OWN BEHALF   E. Ian Wiebe   For The Respondent   SOLICITORS OF RECORD: Dan Mason Edmonton, Alberta   ON HIS OWN BEHALF   William F. Pentney Deputy Attorney General of Canada Edmonton, Alberta   For The Respondent     ...
FCTD

9058-3956 Québec Inc. v. Canada (Public Safety and Emergency Preparedness), 2006 FC 4

 -   On January 12, 2005, by 2970-7528 Québec Inc. in relation to 148 vehicles (Director General: Sarkis Minassian) ...  -   On January 13, 2005, by 9005-0659 Québec Inc. in relation to 31 vehicles (President: Dany Lamoureux) ... Canada (Minister of National Revenue), 2005 FC 681, [2005] F.C.J. No. 861 (QL) at paragraph 15:   The Customs Tariff provides for duties imposition and duties relief. ...
FCTD

Canada (National Revenue) v. Desroches, 2008 FC 1033

Desroches, 2008 FC 1033     Date: 20080912 Docket: T-439-06 Citation: 2008 FC 1033 BETWEEN: MINISTER OF NATIONAL REVENUE  Applicant and   BERNARD DESROCHES Respondent   ASSESSMENT OF COSTS REASONS   DIANE PERRIER, ASSESSMENT OFFICER   [1]                This is an assessment of the bill of costs following an order of the Court dated March 27, 2006, allowing the application of the Minister of National Revenue under section 231.1 of the Income Tax Act (ITA) and ordering the respondent to respond to the requirement to produce information and documents, which had been served on November 23, 2005, with costs ...       [6]                The applicant's bill of costs submitted for $2,034.92 is allowed in the amount of $1,490.67. ... BERNARD DESROCHES   WRITTEN ASSESSMENT OF COSTS   PLACE OF ASSESSMENT:                       Montréal, Quebec   REASONS BY:                                            DIANE PERRIER, ASSESSMENT OFFICER   DATED:                                                         September 12, 2008     SOLICITORS OF RECORD:   John Sims Deputy Attorney General of Canada Ottawa, Ontario                                                FOR THE APPLICANT     ...
FCTD

Vaillancourt v. Vaillancourt, 2007 FC 1294

On the other hand, in 2005 the Tax Court of Canada (TCC) heard the judgment debtor’s appeal. ... I note that these conditions arise from the content of the provisions of the C.C.Q. and that they are also repeated and addressed in detail by authors Baudouin and Jobin Les Obligations, 6 th Edition, Cowansville, Quebec: Yvon Blais, 2005, at paragraphs 742 to 769 ... Joachim, province of Québec (G0A 3X0) circumstances and dependencies.”                                                             ...

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