Search - 2005年 抽纸品牌 质量排名

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FCTD

Papa (Re), 2009 FC 49

  [4]                On May 1, 2005, the CRA filed an ex parte application with the Court pursuant to section 225.2(2) of the Act seeking authorization to take steps under sections 225.1(1)(a) to (g) against the Applicants. ...   [8]                The affidavit of Jean-François Fournier details difficulties encountered by CRA in 2005 with respect to collecting taxes owed by Mr. ...     [14]            In Canada (Minister of National Revenue M.N.R.) v. ...
FCTD

9101-9380 Québec Inc. (Les tabacs galaxy) v. Canada (Canada Customs and Revenue Agency), 2006 FC 923

(LES TABACS GALAXY)   Applicant   AND   CANADA CUSTOMS AND REVENUE AGENCY   Respondent   AND   THE ATTORNEY GENERAL OF CANADA   Intervener   AND   THE ATTORNEY GENERAL OF QUEBEC   Intervener     ASSESSMENT OF COSTS REASONS     MICHELLE LAMY, ASSESSMENT OFFICER     [1]                This is the assessment of costs owed to the applicant following the decision dated June 23, 2005 dismissing the application for judicial review made by the applicant. [2]                As requested, the assessment was conducted without personal appearance of the parties. ... DATED AT MONTRÉAL, ON THE 26TH DAY OF JULY 2006     Signed: “Michelle Lamy” MICHELLE LAMY ASSESSMENT OFFICER           Certified true translation Michael Palles                                                              FEDERAL COURT                                                                                                                                     SOLICITORS OF RECORD   DOCKET NUMBER:                       T-253-05     Between: 9101-9380 QUÉBEC INC. (LES TABACS GALAXY)   Applicant   AND   CANADA CUSTOMS AND REVENUE AGENCY   Respondent   AND   THE ATTORNEY GENERAL OF CANADA   Intervener   AND   THE ATTORNEY GENERAL OF QUEBEC   Intervener   ASSESSMENT OF COSTS IN WRITING   PLACE OF ASSESSMENT: Montréal, Quebec   REASONS BY: MICHELLE LAMY, ASSESSMENT OFFICER   DATED:                                  JULY 26, 2006                 SOLICITORS OF RECORD:   Jolicoeur, Lacasse, Geoffrion, Jetté, St-Pierre Sillery, Quebec                                                                         for the applicant   John Sims Deputy Attorney General of Canada Ottawa, Ontario                                                                        for the respondent   ...
FCTD

Canada (National Revenue) v. Clark, 2012 DTC 5143 [at at 7324], 2012 FC 950

INC.       Respondents                     REASONS FOR ORDER SNIDER J.   ... Clark is a lawyer whose practice, since 2005, has been restricted to “acting as in-house legal counsel to IBI” ... Reddy, above at para 14; Canada (Minister of National Revenue- MNR) v Singh Lyn Ragonetti Bindal LLP, 2005 FC 1538 at para 18, [2006] 1 CTC 113 [Singh]; and Canada (Minister of National Revenue- MNR) v Cornfield, 2007 FC 436 at paras 19-20, 312 FTR 81). ...
FCTD

Newcombe v. Canada, 2013 DTC 5160 [at at 6393], 2013 FC 955

Justice Harrington   SIMPLIFIED ACTION     BETWEEN: MARTHA NEWCOMBE   Plaintiff and HER MAJESTY THE QUEEN   Defendant   REASONS FOR JUDGMENT AND JUDGMENT [1]                There are two issues in this case. ... See Canada (Minister of National Revenue) v MacIver, 172 FTR 273, 99 DTC 5524, [1999] FCJ No 1182 (QL) and Canada (Minister of National Revenue-MNR) v Arab, 2005 FC 264, 2005 DTC 5134, [2005] FCJ No 333 (QL) ...   [36]            In my discretion, I am not prepared to award the defendant costs.   ...
FCTD

Canada (Minister of National Revenue) v. Hrappstead, docket T-2275-04

.: T- 2275-04 Vancouver, British Columbia, Thursday, the 26 th day of May, 2005 Present:           THE HONOURABLE MR. ... Justice Beaudry, dated January 24, 2005; AND UPON FINDING THAT: (a)           Mr. ... Justice Beaudry, dated January 24, 2005. (b)           Mr. Hrappstead is capable of complying with the Order. ...
FCTD

Ferme avicole Kiamika Inc. v. Canada, 2010 FC 789

Canada, 2010 FC 789   Federal Court   SHAPE   \* MERGEFORMAT   Cour fédérale   Date: 20100728 Docket: T-1599-99 Citation: 2010 FC 789 BETWEEN: FERME AVICOLE KIAMIKA INC. ...   [3]   In this case, the Defendant is claiming the following counsel fees: item 2 preparation and filing of a defence (7 units), item 5 preparation of a contested motion (7 units), item 6 appearance on a motion on June 28, 2006 (3 units x 4.17 hours), item 10 preparation for a pre-trial conference including the memorandum (3 units), item 11 attendance at the pre-trial conference held December 13, 2000 (25 minutes), March 23, 2001 (25   minutes), June 15, 2001 (10 minutes), July 4, 2001 (7 minutes), September 20, 2001 (10 minutes), January 9, 2002 (20 minutes), April 3, 2002 (10 minutes), September 11, 2002 (10 minutes), January 15, 2003 (15 minutes),   June 18, 2003 (16 minutes), December 17, 2003 (20 minutes), September 15, 2004 (10 minutes), March 16, 2005 (15 minutes), April 15, 2005 (10 minutes), December 16, 2005 (10 minutes) and April 13, 2006 (20 minutes) for a total duration of 233 minutes, item 25 services judgement not otherwise specified (1 unit) and item 26 assessment of costs (6 units) ... HER MAJESTY THE QUEEN     ASSESSMENT OF COSTS IN WRITING     PLACE OF ASSESSMENT:   Montreal, Quebec     REASONS OF DIANE PERRIER, ASSESSMENT OFFICER     DATE OF REASONS:   July 28, 2010     SOLICITORS OF RECORD:     Marc-André Simard Mont-Laurier, QuEbec   FOR THE PLAINTIFF BY COUNTERCLAIM Myles J. ...
FCTD

United Parcel Service Canada Ltd. v. Canada (Public Safety and Emergency Preparedness), 2011 FC 204

  [6]                On April 4, 2005, the CBSA’s Targeting and Risk Analysis Unit conducted a risk analysis of the cargo described on the UPS cargo release lists stored on these CDs.  ... The CBSA decided to focus on 20 CDs for the months of February, March and April 2005 which identified 604 SNKs ...   [14]            Nevertheless, on April 25, 2005 CBSA issued a written request for explanations regarding the SNKs and evidence of legal disposition of these packages.  ...
FCTD

Bélanger v. Canada, 2010 FC 689

Canada (Minister of National Revenue M.N.R.) 2005 FC 265, 2005 D.T.C. 5157, that assessment officers typically allow the single unit without the need for supporting evidence because this item serves to cover services provided after judgment ... A certificate of assessment will be issued for this amount.     MONTRÉAL, QUEBEC June 23, 2010         “Diane Perrier” DIANE PERRIER ASSESSMENT OFFICER   FEDERAL COURT   SOLICITORS OF RECORD       DOCKET:   T-1720-09     STYLE OF CAUSE:     MICHEL BÉLANGER   v. HER MAJESTY THE QUEEN     ASSESSMENT OF COSTS IN WRITING   PLACE OF ASSESSMENT:   Montréal, Quebec     ASSESSMENT OF COSTS REASONS:   DIANE PERRIER,       ASSESSMENT OFFICER     DATED:       June 23, 2010     WRITTEN SUBMISSIONS:   Michel Bélanger   FOR THE PLAINTIFF Michel Miller     FOR THE DEFENDANT   SOLICITORS OF RECORD:   Myles J. ...
FCTD

Wilson v. Canada Revenue Agency, 2013 FC 39

The applicant brought two motions for reconsideration of Justice Hugessen’s order that were dismissed by Justice Anne Mactavish (by orders dated November 25, 2004 and September 29, 2005). ... On December 8, 2005, Justice Gilles Létourneau dismissed the applicant’s motion. ... In November 2005, the applicant instituted a second action against the respondents (Docket T-2149-05). ...
FCTD

Ugro v. Canada (National Revenue), 2009 FC 826

  [24]            The Applicant’s 2001 to 2005 tax returns were reassessed and the reassessments were issued on April 21, 2008. ... Canada (Customs and Revenue Agency) 2005 FCA 166 at paragraph 5.   [31]            In Dunsmuir v. ... The Applicant’s 2005 return was due on June 15, 2006, but it was not filed until on or about March 8, 2007.   ...

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