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FCTD
Slau Limited v. Canada (National Revenue), 2008 FC 1142
[15] The applicant received a letter from the CRA on March 11, 2005, advising that the full balance of the arrears was due and immediately payable as the appeal process had ended. ... [16] On March 22, 2005, the CRA ordered the applicant to pay the sum of $160,014.36 in penalties and interest that had accrued between 1988 and 1996 on the amount owed by the applicants for the 1988-1990 tax years. ... ” [25] In Nail Centre and Esthetics Salon v. Canada (Customs and Revenue Agency), 2005 FCA 166, 335 N.R. 178, the Federal Court of Appeal held that discretionary decisions under s. 220(3.1) of the Income Tax Act are subject to review on a standard of reasonableness. ...
FCTD
Canada (Revenu national) v. Camplin, 2007 FC 183
[7] On December 12, 2005 he personally served Mr. Camplin with Exhibit “A-1”, a Request for Information (RFI) addressed to Alistair Camplin identifying him by his SIN number ... ” [33] Moreover, I have also considered recent penalty assessments made by colleagues in the context of breaches of Compliance Orders under the ITA including: Justice Noël in Crischuck (2004 05 13, docket T-1424-03); Justice Pinard in Robertson (2005 FC 242); Justice Snider in Dwyer (docket T-1479-02, 2003 09 30) and most recent Justice Kelen in Marshall (2006 FC 788). ... “Francois Lemieux” Judge FEDERAL COURT Names of Counsel and Solicitors of Record DOCKET: T-1166-06 STYLE OF CAUSE: THE MINISTER OF NATIONAL REVENUE V. ...
FCTD
Vennat v. Canada (Attorney General), 2009 FC 71
[4] I disallowed the following fees: items 6 for case management hearings on June 2, 2004; August 18, 2004; June 17, 2005; September 21, 2005; February 15, 2006; and March 31, 2006, because the Court orders rendered on June 2, 2004; August 18, 2004; June 17, 2005; September 21, 2005; February 15, 2006; and March 31, 2006, were silent on costs. ... [7] The applicant is claiming disbursements for the motion record filed on December 23, 2005. ... A certificate of assessment will be issued for this amount. MONTRÉAL, QUEBEC January 23, 2009 DIANE PERRIER ASSESSMENT OFFICER FEDERAL COURT SOLICITORS OF RECORD COURT FILE NO.: T-611-04 Between: MICHEL VENNAT Applicant and ATTORNEY GENERAL OF CANADA Respondent ASSESSMENT OF COSTS IN WRITING PLACE OF ASSESSMENT: Montréal, Quebec REASONS OF DIANE PERRIER, ASSESSMENT OFFICER DATED: January 23, 2009 WRITTEN SUBMISSIONS: Louis P. ...
FCTD
Spike marks inc. v. Canada (Attorney General), 2008 FC 203
[6] On May 24 and June 2, 2005, the CBSA issued seven detailed adjustment statements (the DASs). ... On June 27, 2005, the applicant paid the outstanding amount of the seven DASs ... [7] On August 18, 2005, pursuant to subsection 60(1) of the Customs Act, the applicant appealed the DASs to the President of the CBSA. ...
FCTD
Quebec (Attorney General) v. Canada, 2007 FC 826
Daigneault and counsel for Quebec, which took place on January 5, 2005 (see transcript, pp. 223 to 242): 1. ... [148] In cross-examination (transcript of January 6, 2005, at pages 170-173), Ms. ... HER MAJESTY THE QUEEN PLACE OF HEARING: Montréal DATES OF HEARING: December 6, 7, 8, 9, 13, 14, 15, 16 and 17, 2004 January 5, 6 and 7, 2005 April 18, 2005 May 24, 2005 July 22, 2005 October 3, 4 and 5, 2005 December 19, 20, 21 and 22, 2005 REASONS FOR JUDGMENT AND JUDGMENT BY: DATED: August 10, 2007 APPEARANCES: Réal Forest Dominique Gibbens Stéphanie Lavalée Bertrand Roy FOR THE PLAINTIFF Raynald Langlois Chantal Chatelain Delbie Desharnais FOR THE DEFENDANT SOLICITORS OF RECORD: Réal Forest Dominique Gibbens FASKEN, MARTINEAU, DuMOULIN S.E.N.C.R.L., s.r.l. ...
FCTD
Wyse v. Canada (National Revenue), 2007 FC 535
(3) The third level review as a result of the consent judgment [35] Thus a third review of the request for reassessment was investigated by Anyta Neustaedter beginning on April 25, 2005. ... [37] On August 18, 2005, she formulated recommendations for each applicant by forwarding her reports to the Director of Surrey Tax Services, Mark McWhinney, the decision-maker, who reviewed and agreed with them ... [38] On September 15, 2005, the decision-maker wrote to each of the applicants denying their third fairness request. ...
FCTD
Angell v. Canada (Minister of National Revenue), 2006 FC 1097
Canada, [2005] F.C.J. No. 1957 (FCA) (QL), Addison & Leyen, above, at para 48). ... Canada (Attorney General) [8], 2005 FC 1445, [2005] F.C.J. 1764 (QL) and Addison & Leyen, above, at para 41). ... MINISTER OF NATIONAL REVENUE ET AL. PLACE OF HEARING: MONTRÉAL, QUEBEC DATE OF HEARING: NOVEMBER 14, 2005 REASONS FOR ORDER: GAUTHIER J. ...
FCTD
Prue v. Canada (Public Safety and Emergency Preparedness), 2010 FC 1234
Prue lived at the notification address sporadically from 2005 to 2007. ... In March, 2008 his counsel received copies of the correspondence mailed in 2005 and 2007 ... The plaintiff lived at the said address sporadically from 2005 to 2007. ...
FCTD
O’Hara v. Canada (National Revenue), 2013 FC 197
The TPR found that relief was warranted from July 9, 1997 to August 23, 2005. ... The TPR stated that the Applicant became aware the outstanding balance was still collectable in August of 2005 when he called about a refund hold on his T1 account ... [33] The Decision Letter acknowledges the delay on the part of the CRA in informing the Applicant of the accruing balance on the account, and as such, the accrual of interest charged on the assessment from July 9, 1997 to August 23, 2005 would be cancelled ...
FCTD
Democracy Watch v. Canada (Attorney General), 2023 FC 31
Harrington prefaces her explanation of these changes with a comment that there is a lesson in here for Canada. [116] I note that the Applicants’ written submissions also include references to the provisions of the Constitutional Reform Act 2005 (UK Public General Acts, 2005, c 4) that implemented the changes described in the Harrington Article. ... & O.), undermines the institutional independence of the General Court Martial. ... DATED: January 9, 2023 APPEARANCES: Ashley Wilson and Jennifer Zdriluk For The Applicants Andrea Burke, Christine Mohr and James Schneider FOR THE RESPONDENT SOLICITORS OF RECORD: Ross & McBride LLP Toronto, Ontario FoR THE APPLICANTS Attorney General of Canada Toronto, Ontario FOR THE RESPONDENT ...