Search - 2005年 抽纸品牌 质量排名

    [27]            In his affidavit dated December 9, 2005, the applicant stated the following: [translation] 4.   ...   [31]            The applicant filed an affidavit on February 25, 2005, together with an application for extension of time that was to be filed in Court with affidavits and documentary evidence. ...   [32]            On reading the applicant’s affidavits, I give little weight to the affidavit dated December 9, 2005. ...

BACKGROUND [2]                The applicant filed her 2002 tax return on April 19, 2004, and her 2003 tax return on May 3, 2005, more than a year after their actual due date. ...   [4]                The applicant’s first request for a waiver of interests and penalties pursuant to the ‘fairness’ provision was received by the Winnipeg Tax Centre on May 27, 2005, and was denied on August 31, 2005. ... Canada (Customs and Revenue Agency), [2005] F.C.J. No. 714 (QL), 2005 FCA 153, found that a discretionary decision made under the ‘fairness package’ of the Income Tax Act should be subject to a standard of reasonableness. ...

  [6]                By letter dated the 8 th of August, 2005, the Applicant requested relief at the second level.  ... Canada (Minister of Citizenship and Immigration) [2005] F.C.J. No. 587, 2005 FCA 122, April 8, 2005, at paragraph 26. [4] [2005] F.C.J. No. 1460 (T.D.), 2005 F.C. 1201, September 2, 2005, (not cited before the Court). [5] See: Maloshicky v. ...

Justice Harrington   BETWEEN: JEAN-PIERRE SAMSON Applicant   and     ATTORNEY GENERAL OF CANADA Respondent     REASONS FOR ORDER AND ORDER   [1]                In September 2005, a manager of the Minister of Public Safety and Emergency Preparedness, pursuant to section 133 of the Customs Act, confirmed a decision of the Minister assessing a penalty of $2,000 against Mr. ... Canada (Minister of National Revenue- M.N.R.), [2005] F.C.J. No. 1783, [2006] 2 F.C.R. 152 and in Tourki v. ... On consent of the parties, the application is amended to read that the application for extension of time relates to the decision dated September 14, 2005, imposing an administrative penalty of $2,000. 3.       ...

Andrzej Janusz Lepiarczyk (the applicant) contributed more to his RRSP than he was entitled to deduct from 1994 to 2005, with the exception of 1995. ...   [9]                Upon the applicant’s return to Canada in November 2005, he was advised by his accountant not to make another RRSP contribution. ...   [15]            The respondent submitted that the Minister’s decision not to exercise his discretion was reasonable given that with the exception of 1995, from 1994 to 2005, the applicant had consistently over contributed to his RRSP.  ...

  [5]                The Applicant’s first level request for relief was rejected by letter dated the 31 st of August, 2005. ... No. 1460 (T.D.), 2005 F.C. 1201, September 2, 2005. [3] See: Maloshicky v. Canada (Customs and Revenue Agency), [2005] F.C.J. No. 1203, 2005 F.C. 978, July 12, 2005, at para. 10. [4] 97 D.T.C. 5121 (F.C.A.) at 5122. [5] 2005 D.T.C. 5245 (F.C.A.) at 5246. ...

Decision at issue [7]                The decision of December 2, 2005, upheld the decision of July 8, 2005, disallowing the business losses claimed by the applicant, i.e: 1999 = $261   1998 = $103   1997 = 3,452   1996 = 6,892   [8]                The respondent submits that the claim for the year 1996 is statute-barred since the request was filed out of time. ...   [16]            In Lanno v. Canada (Customs and Revenue Agency), [2005] F.C.J. ...   [23]            With respect to the case law, in Morrissette v. Canada, [2005] T.C.J. ...

This figure represented the source deductions from the wages of the applicant’s employees for the period from April 1, 2005 to December 31, 2005. ... [11]            The purpose of the administrative seizure of January 26, 2006, was to recover the amounts that had been deducted from the wages of the applicant’s employees from April 1, 2005, to December 31, 2005, pursuant to the ITA and the EIA ... [16]            A first notice of assessment was issued against the applicant on January 17, 2006, in the amount of $58,100.39 to recover the amounts deducted from the wages of the applicant’s employees from April 1, 2005 to December 31, 2005. ...

The record of wages, from January 2004 to December 2004; c.        The record of wages, from January 2005 to December 2005; d.       ... The bank statements and cancelled cheques covering the years 2003, 2004, 2005 and 2006 ... ORDER   THE COURT:               DECLARES Daniel Jourdain to be in contempt of court for the first time;   SENTENCES Daniel Jourdain to a fine of $1,500.00, payable within ten (10) days of this order (the payment shall be made to the order of the Receiver General of Canada);   ORDERS Daniel Jourdain to deliver the documents and information requested in the Minister’s requirement, namely the following: 1) The record of wages, from January 2003 to December 2003; 2) The record of wages, from January 2004 to December 2004; 3) The record of wages, from January 2005 to December 2005; 4) The record of wages, from January 2006 to the date of response to the letter of requirement;   5) The bank statements and cancelled cheques covering the years 2003, 2004, 2005 and 2006. ...

These included several personal health issues and family tragedies: •          2005: Mother-in-law diagnosed with breast cancer; •          2005: Wife has appendectomy and is hospitalized for two months; •          2006: Father is diagnosed with Parkinson’s disease; •          2007: Father is admitted to geriatric mental health facility; •          2008: Father is transferred to a restricted long-term care facility; •          January 2009: Father-in-law suffers renal failure and spends five weeks in hospital; •          April 27, 2009: 14-year old son goes missing and is later admitted to pediatric psychiatric ward after a suicide note was found in the Applicant’s home by police; •          October 2009: Father dies of Parkinson’s disease; •          2010: Mother-in-law is diagnosed with lung cancer and shows signs of dementia; •          2011: Applicant has high cholesterol and irregular heartbeat; •          2012: Applicant undergoes double hernia operation; •          April 2013: Sister-in-law, and business partner, dies of terminal cancer. [5]                The Applicant was granted partial relief by the Canada Revenue Agency [CRA] in respect of events (namely, his son’s troubles) that could reasonably have impacted his ability to comply with his tax obligations. ... ISSUES [9]                The Applicant submits the following is at issue in this proceeding: •          Whether the Minister erred in refusing to fully exercise the discretion conferred on him by s 220(3.1) of the ITA and s 281.1 of the ETA and cancel interest and penalties assessed on the Applicant’s personal and GST/HST accounts for the years/periods 2005 to 2013. ... He also submitted hospital visit records in support of his wife’s appendectomy in 2005 and his own surgery for a double hernia in 2011. ...