Search - 2005年 抽纸品牌 质量排名

Justice Martineau     BETWEEN:   JAMES PETER TAYLOR       Applicant   and       MINISTER OF NATIONAL REVENUE       Respondent                      REASONS FOR JUDGMENT AND JUDGMENT   [1]                The applicant, who is self-represented, challenges the legality of a decision dated March 21, 2011, taken on behalf of the respondent by an official of the Canada Revenue Agency [CRA] and denying his request for relief pursuant to subsection 220(3.1) of the Income Tax Act, RSC 1985, c 1 (5 th Supp.), as amended [ITA] in respect of the reassessment of the applicant’s 2005 Income Tax Return ...     [3]                The principal issue before this Court is whether the refusal to waive or cancel the arrears interest ($4,000.36) and penalty ($3,517.29) assessed to the applicant with respect to his 2005 taxation year falls within the range of possible, acceptable outcomes that are defensible in respect of the facts and the law. ... Indeed, the refusal to cancel the interest and penalty is based on a number of valid reasons which are not unreasonable under the circumstances: •   According to the evidence on record, the CRA acted in a timely and efficient manner on the applicant’s request to adjust his 2005 T1 Income Tax Return; •   The interest and penalties that were imposed with respect to the applicant’s 2005 taxation year were correctly assessed and were the result of the applicant’s actions only; •   By the time the applicant’s 2005 T1 Income Tax Return was due (i.e. ...

  [12]            Specifically, Mr. Crocione filed no income tax or GST returns with the Agency until mid 2005, more than three years following the date of his voluntary disclosure.  On June 20, 2005, he filed his 2002 and 2003 returns and on August 23, 2005, he filed his returns for 1997 through 2001, inclusive ...   [17]            Mr. Crocione submits that had the officer recorded the disclosure properly the enforcement actions taken in 2004 would not have occurred and the filing of his returns in 2005   would have been accepted as falling under the VDP.  ...

Canada (Customs and Revenue Agency), 2005 FCA 153, [2005] F.C.J. No. 714 (F.C.) ... “Sean Harrington” Judge   FEDERAL COURT   SOLICITORS OF RECORD       DOCKET:                                           T-1556-06   STYLE OF CAUSE:                          742190 Ontario Inc. ... Canada Customs and Revenue Agency       PLACE OF HEARING:                     Toronto, Ontario   DATE OF HEARING:                       September 18, 2006   REASONS FOR ORDER AND ORDER:         HARRINGTON J.   ...

  [30]            With respect to the hearing of May 31, 2005, it is true that a review of the transcript indicates that there was a confrontational atmosphere. ... Canada ((Minister of Citizenship and Immigration), 2005 FC 1065, [2005] F.C.J. ... Canada (Minister of Citizenship and Immigration), 2005 FC 1677, [2005] F.C.J. ...

  [2]         On August 22, 2005, the Court ordered the Respondent to appear before the Court to answer these allegations of contempt.  ... ”        [10]       In May 2005, the Respondent refused to pay interest for the period from August 28, 2000 (the date of the Applicant’s dismissal) to February 25, 2003 (the date of the ITPR’s decision) and continued to withhold $18,787.30 from the total payable.  ... The Applicant maintains that the February 3, 2005 Order is “crystal” clear.  ...

Canada (Canada Customs and Revenue Agency), 2005 FCA 153 and Vitellaro v. Canada Customs and Revenue Agency, 2005 FCA 166, and of this Court in Karia v. Minister of National Revenue, 2005 FC 639 and Brown v. Canada, 2005 FC 1639 ...

As the FCA stated in Roofmart (at paragraph 20): [20] […] Where Parliament has specified precisely which conditions must be satisfied to achieve a particular result, it is reasonable to assume that Parliament intended that taxpayers and the Minister would rely on those conditions (Canada Trustco Mortgage Co v Canada, 2005 SCC 54, [2005] 2 S.C.R. 601 at para 11). ... Artistic Ideas Inc., 2005 FCA 68, 330 N.R. 378 and eBay Canada Ltd. v. ... DATED: JULY 21, 2023   APPEARANCES: Peter Swanstrom Rita Araujo   For The Applicant   Domenic Marciano   For The Respondent   SOLICITORS OF RECORD: Attorney General of Canada Toronto, Ontario   For The Applicant   Marciano Beckenstein LLP Barristers and Solicitors Concord, Ontario   For The Respondent     ...

  [3]                With regard to the first position, the applicant was informed on March 16, 2005, that he had been eliminated from consideration for appointment. ... Canada (Attorney General), [2005] FCA 113, [2005] F.C.J. no 543 (QL), Gardner v. Canada (Attorney General), [2005] FCA 284, [2005] F.C.J. no 1442 (QL)), and the patently unreasonable standard in (St-Onge v. ...

  [19]            On September 20, 2005, the respondent executed five search warrants based on the information obtained ...   [20]            On November 28, 2005, the applicant asked the Director of the Tax Services Office to conduct a second impartial review of its file. ... O’Neill, [2005] O.J. No. 2130.)   [49]            The same would be true for interrupting the respondent’s criminal investigation or the laying of charges until a final decision is rendered in this case, as that would prevent the Minister from exercising his rights and duties under the ITA when there is no link between the action taken and the reasonableness for the Chief of Appeals of basing his decision solely on the elements in the file ...

An evaluation of that property dated February 23, 2005, gives it a market value of $611,000.00; ·         On March 29, 2005, the respondent obtained a hypothecary loan from the Caisse populaire Desjardins de Montcalm in the amount of $300,000.00. ...   [11]            According to the affidavit of Scynthia Plante, Resource and Complex Case Officer, Revenue Collections, at the Agency’s Tax Services Office: ·         The respondent filed income tax returns for all of the 1996 to 2006 taxation years; ·         For each of the 1996 to 2006 taxation years, the respondent received an income tax refund; ·         On February 20, 2008, notices of reassessment were sent to the respondent for the 2004 and 2005 taxation years totalling $2,196.65; ·         On January 15, 2008, the Fiducie familiale Lépine was created. ... Revenue Canada must exercise utmost good faith and insure full and frank disclosure. …   [17]            The respondent submits today that there are no reasonable grounds to believe that the collection of all or any part of the amounts set out in the assessments for the 2000 to 2005 taxation years would be jeopardized by a delay in the collection of the amounts. ...