Search - 2005年 抽纸品牌 质量排名

Canada (Canada Customs and Revenue Agency), [2005] F.C.J. No. 714, 2005 FCA 153 ... In all of the circumstances, and in the exercise of my discretion, I decline to make any order of costs.                               ... CANADA REVENUE AGENCY     PLACE OF HEARING:                     Regina, Saskatchewan     DATE OF HEARING:                       August 30, 2007     REASONS FOR JUDGMENT  AND JUDGMENT:                          Mactavish J.     ...

The applicant did not request a second level of review from the November 9, 2005 decision under review, even though expressly invited to do so by the respondent.   ... The Fairness Committee decision [23]            The Fairness Committee decision under review dated November 9, 2005 from Sandra Foy, Team Leader, Edmonton Tax Service office stated: 1.       ...   [24]            The November 9, 2005 decision concluded: “The documentation provided is insufficient to determine the exact balance of the Director’s loan account at any point in time.  ...

  [5]                Due to a computer error that over-counted the amount of GST it had collected, between 2000 and 2005, the Applicant overpaid approximately $12.5 million of GST to the CRA. The computer error was discovered and fixed by 2005.   [6]                In May 2005 the Applicant filed for a rebate of the GST under s 261 of the Excise Tax Act, RSC 1985, c E-15 [ETA] which legislation applies to GST. ...   [9]                In July 2005, the CRA paid the Applicant $11,424,627.86 out of the $11.5 million rebate claimed. ...

  [9]                On December 13, 2006, the CRA issued notices of assessment for the taxation years ending June 14, 2004 and June 14, 2005. ... For 2005, penalties of $10,073.13 were assessed as well as interest of $9,445.64 ... Canada (Customs & Revenue Agency), 2005 FC 972, at para. 19; Northview Apartments Ltd. v. ...

The Minister of National Revenue   PLACE OF HEARING:                     Estevan, S askatchewan   DATE OF HEARING:                       June 21, 2005   REASONS FOR ORDER AND ORDER:                                    LAFRENIÈRE P.   DATED:                                              September 5, 2006       APPEARANCES:   Arthur Mainil   THE PLAINTIFF on his own behalf Penny L. ... Sims, QC Deputy Attorney General of Canada Winnipeg, Manitoba     FOR THE DEFENDANT             ...

Canada (Minister of Citizenship and Immigration) 2005 FC 778, 45 Imm. ... Canada (Minister of Citizenship and Immigration), 2005 FC 1555, 284 F.T.R. 139, at paragraph 22) ... In analysing the documents filed, the Court notices that the respondent was only present in Canada for four days before the date of his application for citizenship, March 12, 2005 (page 27, Tribunal Record), following his absence from January 16, 2005, to March 8, 2005 (page 51, Tribunal Record), which certainly cannot be considered to be physical presence over an extended period ...

[my emphasis]               The Second Request   [21]            An administrative review of the previous decision was made September 20, 2005, which upheld the earlier denial. ...   [43]            The Applicant withdrew the entire Second Excess Contribution and $1,206.00 with respect to the First Excess Contribution on March 30, 2005. ...   [50]            The memorandum stated, in part: The taxpayer had a balance owing resulting from assessments relating to RRSP over-contributions from 1996 to 2005.   ...

Canada (Minister of Citizenship and Immigration), 2005 FC 1453, [2005] F.C.J. ... Canada (Minister of Citizenship and Immigration), 2005 FC 625, [2005] F.C.J. ...

The Minister also reassessed the Applicant for the 2005 taxation year by notice of assessment dated December 10, 2007.  ...   [8]                It appears that the notice of objection for the 2005 taxation year was within time and accepted by the Minister ... ORDER               THIS COURT ORDERS that:   1.                   The motion to strike the application is dismissed.   2.                   ...

Artistic Ideas Inc., 2005 FCA 68 (“ Artistic Ideas ”).   [15]            In Artistic Ideas, above, the Federal Court of Appeal again considered s. 231.2(2) of the Act.  ... Advantage Credit Union                                                                                                                   PLACE OF HEARING:                     Saskatoon, Saskatchewan     DATE OF HEARING:                       May 26, 2008     REASONS FOR ORDER & ORDER:                         Mandamin, J.     ... FOR THE APPLICANT Deputy Attorney General of Canada          OLIVE WALLER ZINKHAM            FOR THE RESPONDENT  & WALLER LLP Barristers & Solicitors Regina, Saskatchewan   ...