Search - 2005年 抽纸品牌 质量排名

., 2011 TCC 19         Citation: 2011 TCC 19 Date: January 24, 2011 Dockets: 2010-659(CPP) 2010-660(CPP BETWEEN: 1663254 ONTARIO INC., Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.   ... Skelton and this witness collaborating on a business arrangement in March of 2005. ... AND MINISTER OF NATIONAL REVENUE   PLACE OF HEARING:                     Ottawa, Canada   DATE OF HEARING:                       December 2, 2010   REASONS FOR JUDGMENT BY:    The Honourable Justice Diane Campbell   DATE OF ORAL JUDGMENT:         December 3, 2010   APPEARANCES:   Agent for the Appellant: Susan Tataryn Counsel for the Respondent: Serena Sial Andrew Miller   COUNSEL OF RECORD:          For the Appellant:                             Name:                                                    Firm:          For the Respondent:                    Myles J. ...

Miller J.           Citation: 2010TCC279 Date: 20100521 Docket: 2005-1974(IT)G BETWEEN: KATHRYN KOSSOW, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ... Kossow filed her Appeal with the Tax Court of Canada in June 2005. There are well over a thousand taxpayers who made donations to the Ideas Canada Foundation in similar circumstances to Ms. ...   [4]           1983 CarswellNat 362.   [5]           2010 TCC 109.   [6]           2007 TCC 703.   ...

Rip" Rip A.C.J.         Citation: 2008TCC231 Date: 20080422 Dockets: 2004-2006(IT)G 2004-4226(IT)G BETWEEN: PRÉVOST CAR INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ...   [86]     As a result of abuse of the treaty by conduit companies, Indonesia terminated its tax treaty with Mauritius effective January 1, 2005, thus increasing to 20 percent the withholding on the interest payments between the Parent and the Issuer. ... I also note that the Court of Appeal had regard to substance over form, as required by the law of Indonesia (paras. 18 and 24). [34]          [2005] EWHC 2103 (Ch). [35]          Ibid., para. 46. [36]          Ibid., para. 49. [37]          Supra, note 20, para. 42. [38]          Para. 43. [39]          In his report Professor van Weeghel quotes from comments by the Dutch Underminister of Finance in a Ministry of Finance memorandum to the Finance Committee of the Dutch Parliament in the 1987-1988 Parliamentary year. [40]          The Civil Code of Quebec recognizes a trust: articles 1260 to 1298. [41]          For example, s.s. 82(3), subpara. 82(1)(a)(1.1). ...

Translation certified true on this 9th day of May 2011         François Brunet, Revisor           Citation: 2011 TCC 155 Date: 20110310 Docket: 2008-3145(IT)G BETWEEN: JEAN-PIERRE GILBERT, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... (j)      Under a deed of release dated November 10, 2005, the Garantie des Bâtiments Résidentiels Neufs de l’APCHQ Inc. struck from the registration of hypothecary rights, the notice of legal hypothec resulting from a judgment dated July 13, 2005, concerning the Beaubien building.   ...   [23]          For these reasons, the appeal is dismissed, with costs.           ...

“Patrick Boyle” Boyle J.   Citation: 2014 TCC 357      Date: 20141128    Docket: 2012-2500(IT)G BETWEEN: McGILLIVRAY RESTAURANT LTD., Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... Howard that the McGillivray location be operated by another new corporation, the Appellant McGillivray Restaurant Ltd. [12]         McGillivray Restaurant Ltd. was incorporated in 2005 by Mr.  ... Thereafter the terms of the Franchise Agreement described above applied equally to, and in respect of, McGillivray Restaurant Ltd. [16]         The Pembina Highway location closed on December 2 nd, 2005. ...

Signed at Montreal, Quebec, this 15 th day of October 2009.     " Lucie Lamarre " Lamarre J.             ... Canada, 2005 FCA 425, paragraph 20). This Court stated that the taxpayer “knows how and why it is run in a particular fashion rather than in some other ways. ...

[OFFICIAL ENGLISH TRANSLATION]       REASONS FOR JUDGMENT     Angers J ... The appellant himself signed his 2004, 2005 and 2006 tax returns and they were all filed at the same time. ...   [31]          The appeals are dismissed.     Signed at Ottawa, Canada, this 7th day of October 2009.     ...

La Reine, 2007 TCC 195 (Informal Procedure)       Docket: 2006-2149(IT)I BETWEEN: MANON LABRECQUE, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ...   [13] In Bailey v. The Queen, 2005 DTC 673, Rip J. of this Court made the following comment about section 63 of the Act:     Section 63 provides a limited tax deduction for parents who require their children to be supervised because they are employed outside the home. ... Sims, Q.C.                                                           Deputy Attorney General of Canada                                                           Ottawa, Canada               ...

McArthur   Appearances:   Counsel for the Appellant: Charles Leibovich and Kim Nelson Counsel for the Respondent: Michael Ezri____________________________________________________________________   JUDGMENT             The appeal from the reassessment made under the Excise Tax Act, notice of which is dated May 8, 2005, and bears number 01EE0102577, is allowed and referred back to the Minister of National Revenue for reconsideration and reassessment only on the basis that the penalties are waived.   Signed at Ottawa, Canada, this 4th day of May, 2007.   "C.H. McArthur McArthur J.             ... McArthur   DATE OF JUDGMENT:                    May 4, 2007   APPEARANCES:   Counsel for the Appellant: Charles Leibovich and Kim Nelson Counsel for the Respondent: Michael Ezri   COUNSEL OF RECORD:          For the Appellant:                             Name:                      Charles Leibovich and Kim Nelson                               Firm:                     Wasserman, Stotland, Bratt, Grossbaum          For the Respondent:                    John H. ...

Signed at Montréal, Quebec, this 21st day of January 2009.         "Réal Favreau" Favreau J.         ...   [2]               Subsection 5(2) of the Act provides, inter alia, as follows:   5.  ...   ... According to a Quebec government publication, the median hourly wage of a server on the North Shore was $10 between 2003 and 2005, while according to Service Canada (Wage Report, published October 24, 2008), the average wage of a server on the North Shore was $8.10 per hour ...