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FCTD
Samson v. Canada (National Revenue), 2007 FC 975
(the Act), from a notice of decision issued by the defendant on September 14, 2005, pursuant to section 131 of the Act ... R.S., 1985, c. 1 (2nd Supp.), s. 130; 1993, c. 25, s. 83; 1999, c. 17, s. 127; 2001, c. 25, s. 71; 2005, c. 38, s. 85. ... L.R. (1985), ch. 1 (2 e suppl.), art. 130; 1993, ch. 25, art. 83; 1999, ch. 17, art. 127; 2001, ch. 25, art. 71; 2005, ch. 38, art. 85. ...
FCTD
Arias-Garcia v. Canada (Citizenship and Immigration), 2007 FC 750
Canada (Minister of Citizenship and Immigration), [2005] F.C.J. No. 366, 2005 FC 296) ... Canada (Minister of Citizenship and Immigration), 2005 FC 952, [2005] F.C.J. ...
FCTD
Coombs v. Canada (National Revenue), 2013 DTC 5023 [at at 5612], 2012 FC 1499
Justice Manson BETWEEN: HAROLD COOMBS AND JOAN COOMBS Applicants and CANADA REVENUE AGENCY Respondent REASONS FOR JUDGMENT AND JUDGMENT I. ... Analysis [15] Federal Court does not have jurisdiction to hear challenges of tax assessments which are solely within the jurisdiction of the Tax Court of Canada (Walker v Canada, 2005 FCA 393 at para 13). ... Moreover, collection actions taken in respect of a valid assessment are lawful (Krahn v Canada (Customs and Revenue Agency), 2005 FC 471 at paras 9 and 10) ...
FCTD
Mendoza Duran v. Canada (Public Safety and Emergency Preparedness), 2007 FC 737
Canada (Minister of Citizenship and Immigration), 2005 FC 940, [2005] FCJ N o. 1172 (QL).) ... (See the “Reasons” for the decision made on January 6, 2005, by the RPD exhibit “ E ” of the Affidavit of Francine Lauzé ... [30] The RPD rejected the applicant’s refugee claim on January 6, 2005, finding that it did not believe the applicant’s allegations. ...
FCTD
Perez Enriquez v. Canada (Citizenship and Immigration), 2012 FC 1091
The question with respect to Issue #2 is whether the Officer did or did not breach the duty of fairness; no deference is owed the decision maker (Canada (AG) v Sketchley, 2005 FCA 404 at para 53, [2006] 3 FCR 392) ... [10] In his initial application, the Applicant included the following relevant documents: · A copy of a visa issued under the Student Work Abroad Program, valid from April 2006 to April 2007; · Copies of three successive work visas issued commencing in January 2008 and terminating in January 2011, all of which refer to the employer as “Mysteriously Yours Mystery Theatre”; · A letter of recommendation dated March 31, 2006 from Chevrolet, apparently a Mexican subsidiary of General Motors, stating that the Applicant worked as an “Administrative Assistant” from 2002 to 2005, and listing his job duties; · A letter dated November 4, 2010 from Mysteriously Yours stating that he had worked at the company since January 21, 2008 as a Management Consultant and offering him a permanent position “on a full time basis”; and · Copies of unsigned Federal tax returns prepared by H&R Block for the 2008 and 2010 taxation years ... This letter states that the Applicant worked for this Mexican company from December 2002 to January 2005 as an “Administrative Assistant”. ...
FCTD
Productions Espace vert VIII inc. (Mission Gibbons à Bornéo) v. Canada (Canadian Heritage), 2011 FC 1522
[30] On January 17, 2005, Brigitte Monneau once again wrote to Laurent Cormier. ... [33] On January 26, 2005, Laurent Cormier replied to Brigitte Monneau. ... [43] On July 28, 2005, Brigitte Monneau sent an e-mail to Jean-Daniel Eigenmann, of Telefilm. ...
FCTD
Christie Estate v. Canada (Attorney General), 2007 FC 1014
A notice of reassessment reflecting the disposition of the RRIF was issued on May 5, 2005. ... Canada Customs and Revenue Agency (2005), 334 N.R. 348 (F.C.A.) (Lanno); Comeau v. ... Minister of National Revenue, [2005] 4 C.T.C. 233 (F.C.); Dobson Estate v. ...
FCTD
George v. Canada (Citizenship and Immigration), 2019 FC 1385
In that determination, a US asylum officer noted that “ On January 27, 2005, applicant was deported pursuant to an Order of Expedited Removal. ... BY THE COUNSEL: (inaudible) BY THE MEMBER: If I check at the fourth paragraph, your uncle said you are living in your, home — in his home sorry, the January 2005 until March 2005. ... DATED: November 5, 2019 APPEARANCES: Laura Setzer For The Applicant Adrian Johnston For The Respondent SOLICITORS OF RECORD: Laura Setzer Barrister and Solicitor Ottawa, Ontario For The Applicant Attorney General of Canada Ottawa, Ontario For The Respondent ...
FCTD
Canada (National Revenue) v. The Greater Montréal Real Estate Board, 2006 FC 1069
Canada (Customs and Revenue Agency), 2005 FCA 68, at paragraphs 2, 10, [2005] F.C.J. ... Canada (Minister of National Revenue), 2005 FC 1361, at paragraph 10, [2005] F.C.J. ... The order dated June 28, 2005 is therefore vacated with costs. ORDER THE COURT ORDERS that: The order dated June 28, 2005 is vacated with costs. ...
FCTD
Imperial Oil v. Canada, 2007 FC 464
The defendant is Her Majesty the Queen, as represented by the Minister of National Revenue (Canada Revenue Agency since December 12, 2005). ... Stinson & Son Ltd. v. Canada (Minister of National Revenue), (2005) 281 F.T.R. 307, 2005 FC 1427, Justice Beaudry stated that the two-step test (intended use and actual use) was not simultaneous, since manufacturers would almost always be unable to ensure that the fuel sold was actually used for the intended purpose of customers ... Canada [2005], 2 S.C.R. 601, 2005 SCC 54 at paragraph11). This approach is therefore applicable to the interpretation of the provisions of the Excise Tax Act. ...