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FCTD
Des Roches v. Wasauksing First Nation, 2014 FC 1126
The respondent notes several examples of cases where the Federal Court and the Federal Court of Appeal have refused to review actions and decisions made by Band Councils acting under their private power to contract (Peace Hills Trust Co v Moccasin, 2005 FC 1364 at paras 60-62, 281 FTR 201 (Eng); Cottrell v Chippewas of Rama Mnjikaning First Nation, 2009 FC 261 at paras 82 and 95, 342 FTR 295 (Eng); and Devil’s Gap, above). [39] The agreement between the retailers and the First Nation is a contract. ... DATED: NOVEMBER 25, 2014 APPEARANCES: Christopher James Sparling For The Applicant T. Michael Strickland For The Respondent SOLICITORS OF RECORD: Christopher James Sparling Barrister at Law Toronto, Ontario For The Applicant Buset & Partners Barristers & Solicitors Thunder Bay, Ontario For The Respondent ...
FCTD
Fono v. Canada Mortgage and Housing Corporation, 2019 FC 1190
III. RELIEF SOUGHT – PARAGRAPHS 2(c) AND (d), 5, AND 6 OF THE APPLICATION [19] Mr. ... He believes that the appropriate procedure was to leave the affidavit for evaluation by the judge who hears the application on the merit as in Armstrong v Canada (Attorney General), 2005 FC 1013. [39] Mr. ... VI. COSTS [58] Mr. Fono seeks costs of the motions before Madam Prothonotary Aylen, and of the appeal. ...
FCTD
Ahmed v. Canada (Revenue Agency), 2023 FC 1107
Canada (Attorney General), 2005 FC 1027 at paras 25-29. [13] In this case, with the Respondent’s proposal, there is no longer any live or concrete issue that remains in dispute between the parties. ... "Angela Furlanetto" Judge FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-2019-22 STYLE OF CAUSE: ADEEB AHMED v CANADA REVENUE AGENCY MOTION IN WRITING CONSIDERED AT OTTAWA, ONTARIO PURSUANT TO RULE 369 OF THE FEDERAL COURTS RULES ORDER AND REASONS: FURLANETTO J. DATED: AUGUST 14, 2023 WRITTEN REPRESENTATIONS BY: Adeeb Ahmed For The Applicant (RESPONDING PARTY) (ON HIS OWN BEHALF) Adam Feldman For The Respondent (MOVING PARTY) SOLICITORS OF RECORD: Attorney General of Canada Ottawa, Ontario For The Respondent (MOVING PARTY) ...
FCTD
Deegan v. Canada (Attorney General), 2019 FC 960, aff'd 2022 FCA 158
She says that she then incurred $10,683.75 in professional fees to bring herself into good standing for the 2005, 2006 and 2007 taxation years, and approximately another $10,000 in fees for the filings for the next three taxation years. [140] Upon learning about FATCA, Ms. ... Quebec (Attorney General), 2005 SCC 35 at para. 95, [2005] 1 S.C.R. 791. ... (Markham, Ontario: LexisNexis, 2005), the term ‘substantive equality’ “indicates that one must take account of the outcomes of a challenged law or activity and of the social and economic context in which a claim of inequality arises”: at 969. ...
FCTD
Canada (National Revenue) v. 684761 B.C. Ltd., 2016 FC 791
Arab, 2005 FC 264, [2005] 2 C.T.C. 107 at para. 20); (c) Keeping double accounts for a restaurant, with one being for entries in the sales journal, the general ledger and income tax returns, and the other being for additional sales not reported by the holding company of the restaurant (Delaunière, re, 2007 FC 636, 2008 D.T.C. 6274 (Eng.) at para. 4); (d) Keeping large amounts of cash in a safety deposit box, a filing cabinet in one’s house and in the pocket of a housecoat (Mann v. ... LTD. PLACE OF HEARING: Vancouver, British Columbia DATE OF HEARING: February 22, 2016 order AND REASONS: PHELAN J. ... Pentney Deputy Attorney General of Canada Vancouver, British Columbia For The Applicant Laird & Company Barristers and Solicitors Pitt Meadows, British Columbia For The Respondent ...
FCTD
Sherman v. Canada (Canada Customs and Revenue Agency), 2006 FC 715
Canada (Customs and Revenue Agency), [2005] F.C. J. No. 209, 2005 FC 173). [14] Currently under reserve are decisions relating to Ms. ... [36] In return, the Agency agreed not to argue that Ms. ... No. 207, at ¶ 37-40. [49] Finally, I am not satisfied that the decision in Logeswaren v. ...
FCTD
Canadian Pacific Railway Company v. Canada, 2019 FC 1531
The fuel tax dispute concerns the years 2003 through 2007; the large corporations tax concerns only the years 2000 and 2005. [10] The fuel tax is an indirect tax, meaning that it is included in the prices that manufacturers and suppliers charge to CPR. ... While having received refunds for its 2001 to 2004 taxation years, CPR claims an overpayment for its 2000 and 2005 taxation years. ... DATED: November 29, 2019 APPEARANCES: Michael Barrack Justin Manoryk For The Plaintiff Joanna Hill Michael Ezri William Softly Linsey Rains For The Defendant SOLICITORS OF RECORD: Blake, Cassels & Graydon LLP Barristers and Solicitors Toronto, Ontario For The Plaintiff Attorney General of Canada Toronto, Ontario For The Defendant ...
FCTD
Canada (National Revenue) v. Atlas Tube Canada ULC, 2018 FC 1086
[Emphasis added] [18] In Saipem Luxembourg S.A. v Canada (Customs and Revenue Agency), 2005 FCA 218 [Saipem], the Federal Court of Appeal considered the application of s 231.6 of the Act, which applies to information or documentation that is available or located outside Canada and that “may be relevant” to the administration or enforcement of the Act. ... A. Correct. Q. And I think later on you call it … A. It could be a liability, right, but, yes, you look at the collective of the business, the assets and the liabilities. Q. And later on you call it tax attributes. A. That’s fair, because attributes denotes both assets and liabilities. [49] Mr. ...
FCTD
Kouridakis v. Canadian Imperial Bank of Commerce, 2019 FC 1226
VII. Analysis A. Overview of unjust dismissal under the Code [26] The Code addresses unjust dismissal in sections 240 to 246. ... The FCA has clearly held that reinstatement is not a right; it is simply one of the remedies available to an arbitrator (Sheikholeslami at paras 11 and 12; Bank of Montreal v Sherman, 2012 FC 1513 at para 17 [Sherman]; Defence Construction Canada Ltd v Girard, 2005 FC 1177 at para 66). ... Montréal, Quebec For The RESPONDENT ...
FCTD
Alameddine v. Canada (Citizenship and Immigration), 2019 FC 1285
Salhab became a Canadian citizen on November 1, 2005. The family left Canada in April 2006. [6] On June 2, 2017, Ms. ... III. Preliminary issues 1. Jurisdiction of the Court [17] Ms. Alameddine does not contest her and Karim’s exclusion from sponsorship by Mr. ... DATED: OCTOBER 10, 2019 APPEARANCES: Tamara Thomas For The Applicant Ada Mok For The Respondent SOLICITORS OF RECORD: Bellissimo Law Group PC Barristers and Solicitors Toronto, Ontario For The Applicant Attorney General of Canada Toronto, Ontario For The Respondent ...