Search - 2005年 抽纸品牌 质量排名

NRT was a “tier 2” or “accelerated” remitter and had been notified by CRA in writing of its tier 2 remitter status in November of 2005. ... Dominelli accepted the advice and purchased the flow-through shares beginning in December, 2005. ... The Director notes that the CRA issued written notification to the company in November 2005 and November 2006 indicating the company’s payroll remitter status ...

  (3588718 Canada Inc. v. Canada (Minister of National Revenue – M.N.R.), 2005 TCC 628, [2005] T.C.J. ...   (9041-6868 Québec Inc. v. Canada (Minister of National Revenue – M.N.R.), 2005 FCA 334, [2005] F.C.J. ... Dessureault was also ruled inadmissible in the hearings held before Adjudicator Lise Deschênes because a final judgment had not as yet been rendered…   (iv)    The Respondent appealed the above decision to the Tax Court of Canada whereupon a hearing was held on October 11 th, 2005 before the Honorable Mr. ...

  [3]                By letter dated the 17 th of June, 2005, the Canada Revenue Agency (the “CRA”) responded to the request on behalf of the Applicant and concluded: …we are not able to proceed with your request.  ... [je souligne]     The CRA’s letter of the 17 th of June, 2005 constituted a clear and unequivocal communication of a decision of the CRA responding to the request contained in counsel’s letter of the 23 rd of February, 2005.  ...   …                                                                 ANNEX B (paragraph [3])   …   We are writing in response to you letter of February 23, 2005, in which you requested competent authority assistance with respect to the determination of the residency of the Trust under Article IV(4) of the Canada-United States Income Tax Convention, 1980 (the “Convention”).  ...

  [27]            On January 31, 2005, the Studios representative met with Brigitte Monneau and Kenny Duggan from Telefilm. ... ”   [29]            On February 3, 2005, Telefilm received a letter from Laurent Cormier of the CNC. ... ”   [34]            On April 4, 2005, Brigitte Monneau sent an internal e-mail to Mr. ...

Background [2]         In July 2005, Ms. Nguyen, her spouse Van The Tran, and their five children were planning a trip to Vietnam. [2]. ...      [13]     On August 30, 2005, the applicant's lawyer (who says he represents Ms. ...   [15]     On September 9, 2005, the Seizures Unit of the Canada Border Services Agency informed Ms. ...

Kostokopoulos), Rodel prepared a “ Specification of Repairs ” on or around May 28, 2005, and later in early June 2005, and met with the senior representative of Navamar, Mr.  ... b)    More particularly, did Navamar agree to reduce its initial offer made on June 13, 2005 to carry out the steel renewals from €2,90 per kilogram of “fitted steel” to €2,75 per kilogram of “fitted steel”? ... e)     As regards the portion of the work performed by Navamar that fell outside the parameters of the bid of June 13, 2005, how is the price of these “extras” to be determined and is there a balance outstanding to Navamar? ...

  [16]            In June 2005, the Applicant sent another submission to the CRA, apologizing for the delay and submitting further documents that the CRA had previously requested ... ”   [18]            On July 12, 2005, in a telephone conversation between Ms. ...   [19]            In August 2005, the Applicant submitted his books and records relating to his T1 returns. ...

Nixon failed to report $4,000 of income, and for the 2005 taxation year he again failed to report dividend income totaling $183,988 paid to him by his company. ... Canada (Customs and Revenue Agency) 2005 FCA 153, 2005 D.T.C. 5245). Counsel for the Respondent argues that, in order for the Decision to be found to be unreasonable, the decision must be found to be in error pursuant to s.18.1(4) of the Federal Courts Act. ... The taxpayer clearly had the ability to pay his 2005 tax debt including the ss. 163(1) omissions penalty without causing undue financial hardship; his after-tax income for 2005 and 2006 was $579,302 and $267,995, respectively; he was able to contribute a total of $41, 760 to his RRSPs in those years; and, he has paid a total of $72,107 towards his 2005 T1 debt.   […]   I recommend that the taxpayer’s request to cancel the ss. 163(1) omissions penalties assessed to his 2005 T1 return be denied on the basis that losing his T5 slip and forgetting to report his dividend income is not an extraordinary circumstance to which the Taxpayer Relief provisions would apply.   ...

The Decision – Second-Level Review [7] The Applicant requested a second-level review of its application for taxpayer relief on the sole basis that the first-level review Officer did not consider the failure of its accountant to file the tax return on time due to the relocation of his practice. [8] After an independent review, the Officer denied the Applicant’s second-level request for reconsideration. ... In my view, in accordance with Rule 3 of the Rules, this is the most just, expeditious and least expensive outcome in the circumstances. [16] Pursuant to Rule 120, a corporation is to be represented by a solicitor in all proceedings, unless the Court grants leave in special circumstances for it to be represented by an officer, partner or member. [17] The jurisprudence is clear that in order to establish special circumstances, a corporation must generally demonstrate that: (i) it cannot afford a lawyer; (ii) the proposed representative will not be required to be both advocate and witness; (iii) the issues are not so complex as to be beyond the proposed representative’s capabilities; and (iv) the action can proceed in an expeditious manner: El Mocambo Rocks Inc v Society of Composers, Authors and Music Publishers of Canada (SOCAN), 2012 FCA 98, at paras 3-5; Alpha Marathon Technologies Inc v Dual Spiral Systems Inc, 2005 FC 1582 at para 3; UBS Group AG v Yones, 2022 FC 487, at para 7 [UBS Group]. [18] As determined by Justice McHaffie in UBS Group, these “factors are not determinative or exhaustive, they must generally be met to establish special circumstances to justify an order permitting representation of a company by an officer” (at para 7). ... DATED: JULY 12, 2023 APPEARANCES: Sam Hajar FOR THE APPLICANT (ON HIS OWN BEHALF) Gabriel Caron For The Respondent SOLICITORS OF RECORD: Attorney General of Canada Ottawa, Ontario For The Respondent   ...

He began an audit of 108 Ltd.’s 2005 taxation year and later expanded his audit to include the 2003 and 2004 taxation years ... In Copthorne Holdings Ltd v Canada, 2005 TCC 491 (Copthorne Holdings), a Tax Court case, Mr. ... The document only includes a Deed of Settlement made June 1, 2005 between SIL and CTC with attachments. ...