Search - 2005年 抽纸品牌 质量排名

arranging for charities; 2.   appraisal; 3.   shipping; 4.   quality inspection; and 5.   ... In Canada (Attorney General) v Nash, 2005 FCA 386, 2005 DTC 5696, the Federal Court of Appeal stated the following in relation to the applicable fair market value test when it quoted the Henderson Estate appeal: 8.   ... That describes precisely the mode of valuation made by Tropper. … [64]   The above-noted definition has been the definition which was applied by the Federal Court of Appeal in the above-noted case, as well in Klotz v The Queen, 2005 FCA 158, 2005 DTC 5279. [65]   The analysis conducted below applies the Henderson test, as it relates to the fair market value of the donated art in question on the date on which the art was donated. ...

REASONS FOR ORDER Owen J. [1]   Cameco Corporation (the “ Appellant ”) appealed reassessments (the “ Reassessments ”) of its taxation years ending December 31, 2003, December 31, 2005 and December 31, 2006 (collectively, the “Appeals”). ... The Respondent suggests that the Appellant has included in its total fees dockets for years other than 2003, 2005 and 2006. ... Analysis [5]   Subsections 147(1) to (3) and (4) to (5) of the Tax Court of Canada Rules (General Procedure) (the “ Rules ”) state: 147. ...

Wellsch Counsel for the Respondent: Jon Gilbert COUNSEL OF RECORD:        For the Appellant:                    Name:                              Hal B. Wellsch                    Firm:                                McCrank and Stewart Johnson                                                           Regina, Saskatchewan        For the Respondent:                     John H. ... Carr, ed., Canadian Resource Taxation, (Toronto: Carswell, 1999, 2005), at 8-7 to 8-8, and 8-31 to 8-32. [8] Paragraphs 8 and 9 of the Subscription and Renunciation Agreement; Schedule "A" to the Partial Statement of Agreed Facts. ...

From there he went to CIBC World Markets in about 2005. He described that when he left CIBC World Markets in 2007, he was its Head of Institutional Trading. ... The Queen, 2004 DTC 3090 (TCC) aff’d, 2005 DTC 5607 (FCA); McGroarty v. ... THE QUEEN   PLACE OF HEARING: Toronto, Ontario   DATES OF HEARING: August 25 and 26, 2016   REASONS FOR JUDGMENT BY: The Honourable Justice Patrick Boyle   DATE OF JUDGMENT: April 21, 2017   APPEARANCES:   Counsel for the Appellant: Peter Aprile Yoni Moussadji Counsel for the Respondent: Amit Ummat COUNSEL OF RECORD:     For the Appellant: Peter Aprile Yoni Moussadji   Firm: Counter Tax Lawyers Toronto, Ontario   For the Respondent: William F. ...

“Gaston Jorré” Jorré J.         Citation: 2020TCC57 Date: 20200716 Docket: 2015-3870(IT)G BETWEEN: RIKA LAVIGNE, Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... In the circumstances, a few minutes into the hearing, I allowed the Appellant to make the late election- see subsection 18(1) of the Income Tax Act and Rule 16(1) of the Tax Court of Canada Rules (Informal Procedure). [2]   In the years 2004 to 2009 the Appellant reported on lines 162 and 135 of her tax returns gross and net business income of approximately: $185,000 and $74,000 in 2004; $140,000 and $41,000 in 2005, $115,000 and $24,000 in 2006, $124,000 and $11,000 in 2007, $180,000 and $17,000 in 2008 and $122,000 and $5,000 in 2009 – see pages 11 to 17 at Tab 41 of Exhibit R-2. [3]   The Income Tax Act empowers the Minister of National Revenue to carry out her functions through her agents. ...   [10]   See page 15 of Exhibit R-4. [11]   Exhibit R-4, page 18. [12]   One would expect her to have received a bill giving some indication as to what was being paid for. ...

Signed at Ottawa, Canada, this 12th day of January 2015.   “Lucie Lamarre” Lamarre J.     ... M.N.R., 2005 FCA 165). [55]         For these reasons, I am would allow the appeals. ...

Rossiter, Chief Justice   Appearances:   Counsel for the Appellant: Jeff D. ... The law is clear that the onus was on the Appellant to show she was unduly influenced for the waiver to be unenforceable: Nguyen c R, 2005 TCC 697, 2008 DTC 2880 at para 33; Radelet v the Queen, 2017 TCC 159, 282 ACWS (3d) 443 at para 14. [26]          I simply do not find such undue influence based upon the evidence before the Court. ... Drouin Deputy Attorney General of Canada Ottawa, Canada     ...

Russell” Russell J.   Citation: 2023 TCC 165 Date: December 7, 2023 Docket: 2019-3295(GST)G BETWEEN: 2437299 ONTARIO INC., Appellant, and HIS MAJESTY THE KING, Respondent.   ... CRA Bulletin: [9] In January 2005, the Canada Revenue Agency (CRA) issued a GST/HST Technical Information Bulletin identified as B-092, entitled, “Substantial Renovations and the GST/HST New Housing Rebate”. ... Evidence: [11] At the hearing three witnesses testified – Messrs. S. Ahmad and S. ...

“Réal Favreau” Favreau J.   Citation: 2017 TCC 204 Date: 20171005 Docket: 2016-5094(IT)I BETWEEN: TYLA-LEE VRANTSIDIS, Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... The Confirmation of Disability Form filled by the appellant on May 19, 2017 contains the following information: (a)     under section 2 – Type of Disability and/or Diagnosis: the diagnosis is ADHD (attention/concentration disability); (b)    under section 3a – Functional Limitations: Effects on Physical Functioning: no effect; (c)     under section 3b – Functional Limitations: Effects on Cognitive and/or Behavioural Functioning: the following boxes were checked:-    attention and concentration;-    stress management;-    information processing (verbal/written);-    communication;-    memory (short term);-    social interactions;-    organization and time management; and-    emotional regulation; and the description of effects were as follows:-    difficultly with sustained attention and concentration;-    difficulty in learning, reading and writing;-    can get easily frustrated, fidgets a lot; and-    easily distracted in group settings. ... “Réal Favreau” Favreau J.   CITATION: 2017 TCC 204 COURT FILE NO.: 2016-5094(IT)I STYLE OF CAUSE: Tyla-Lee Vrantsidis and HMQ PLACE OF HEARING: Belleville, Ontario DATE OF HEARING: June 19, 2017 REASONS FOR JUDGMENT BY: The Honourable Justice Réal Favreau DATE OF JUDGMENT: October 5, 2017 APPEARANCES:   Agent for the Appellant: William McDiarmid Counsel for the Respondent: Cédric Renaud Lafrance COUNSEL OF RECORD: For the Appellant: Name:     Firm:   For the Respondent: Nathalie G. ...

McDonald   JUDGMENT   In accordance with the attached Reasons for Judgment: 1.   ... Between 2005 and 2008, the shares of PES were held equally by HLB and the Scott Family Trust. 12.   ...