Search - 2005年 抽纸品牌 质量排名

[OFFICIAL ENGLISH TRANSLATION]   Appeal heard on April 28, 2015, at Montréal, Quebec. ... Canada, 2005 FCA 425, the burden of proof that rests on the taxpayer to rebut the Minister’s assumptions of fact is not to be lightly, capriciously or casually shifted. ... Pentney Deputy Attorney General of Canada Ottawa, Canada     ...

The Queen, 2004 FCA 158, para 33 (informal proceeding) (“ 9103-9438 Quebec Inc. ”). [21]   I will therefore consider the comparison method for the purposes of this analysis. [22]   First, note that the Court is free to accept, in whole or in part, any expert opinion about the building’s FMV or to estimate its value itself, given the acceptable evidence: Petro Canada v. ... The Queen, 2005 TCC 622, paras 45, 46 and 65. This proposition seems essential enough, since the ultimate outcome of the comparison method is to find sales that approximate the property under review as much as possible. ... Drouin Deputy Attorney General of Canada Ottawa, Canada     ...

He was the sole officer, director and shareholder. [19] In 2005, the Appellant purchased a parcel of land to build a custom home that became the family residence. ... The Queen, 2004 TCC 355 (“ Weyand ”), Justice Mogan explained it as follows: 11. ... Feder   Firm: Brazeau Seller Law Ottawa, Ontario   For the Respondent: Shalene Curtis-Micallef Deputy Attorney General of Canada Ottawa, Ontario     ...

The Minister calculated the benefit endowed to the appellant (and her two brothers) as follows: Benefits to the beneficiaries (1/4) $32,500 Payment to Revenu Québec ($19,200) Adjusted benefit $13,300 Appellant’s benefit (1/3) $4,433 [13]         At the time the assessment was issued on January 27, 2014, Robert owed the Minister a tax debt for the 2004, 2005, 2006 and 2007 taxation years, totalling $28,938.46. ... Pentney Deputy Attorney General of Canada Ottawa, Canada     APPENDIX Civil Code of Québec SQ, c C-12 613. ... No. 194, at paragraph 40. [7]               See note 4, above, at paragraph 19. [8]               Riverin v. ...

(hereinafter “9158”) was incorporated on July 15, 2005, as a subsidiary of 9102, which holds 100% of the issued shares; On February 1, 2006, 9102 took out a joint universal life insurance policy on the lives of the appellant and Conrad Morissette, the appellant’s father. ... Section 171 states: 171(1) Disposal of appeal – The Tax Court of Canada may dispose of an appeal by (a) dismissing it; or (b) allowing it and (i)   vacating the assessment, (ii)   varying the assessment, or (iii)   referring the assessment back to the Minister for reconsideration and reassessment. [31]   The respondent also cited Telus Communications (Edmonton) Inc. v. ... Drouin Deputy Attorney General of Canada Ottawa, Canada   ...

The Queen, 2005 TCC 96. After reviewing the relevant portions of Symes, Justice Lamarre summarizes key considerations in applying paragraph 18(1)(a) as follows: 16 Thus, in order to be deductible as business expenses, the expenses in question must have been incurred “for the purpose of gaining or producing income from the business” within the meaning of paragraph 18(1)(a) of the ITA. ... CITATION: 2017 TCC 114   COURT FILE NO.: 2016-2360(IT)I   STYLE OF CAUSE: PAVEL DANILOV v. THE QUEEN   PLACE OF HEARING: Hamilton, Ontario   DATE OF HEARING: February 22, 2017   DATE OF RECEIPT OF TRANSCRIPT OF HEARING: March 22, 2017   REASONS FOR JUDGMENT BY: The Honourable Justice Gaston Jorré   DATE OF JUDGMENT: June 20, 2017   APPEARANCES:   For the Appellant: The Appellant himself Counsel for the Respondent: John Maskine COUNSEL OF RECORD:     For the Appellant:     Firm:     For the Respondent: William F. ...

“Guy Smith” Smith J.   Citation: 2018 TCC 126 Date: 20180629 Docket: 2017-762(IT)I BETWEEN: LINDSAY FORTNUM, Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... Canada, [2005] 2 S.C.R. 601: [10]   It has been long established as a matter of statutory interpretation that "the words of an Act are to be read in their entire context and in their grammatical and ordinary sense harmoniously with the scheme of the Act, the object of the Act, and the intention of Parliament": see 65302 British Columbia Ltd. v. ... Drouin Deputy Attorney General of Canada Ottawa, Canada     ...

REASONS FOR JUDGMENT Masse D.J. [1]   The Appellant, Mr. Burley, appeals an assessment made under the Income Tax Act, RSC 1985, c 1 (5th Supp) (the “ Act ”), for his 2016 taxation year. [2]   Mr. ...   (3) … [19]     Under s. 9 of the Act, a taxpayer can deduct expenses that are incurred to earn that profit, subject to limitations set out in the Act. ... Leduc, 2005 TCC 96, a lawyer was charged with criminal offences of a sexual nature. ...

" The Pasture " [10]     In the taxation years in question, Mrs. ... " The Hayfield " [13]     Mrs. Wadley had an agreement with her neighbour to crop-share the Hayfield. ... In 2001 she harvested twenty-three 1200-pound bales and twenty in 2002; in 2005, when the rains returned, the same field produced some 242 bales. [16]     Because she shared the crop on a 50-50 basis with her neighbour, it follows that she was not as actively involved as she would have been if it had been exclusively her venture. ...

Ryan at 123, lines 7 – 28; at 124, lines 1 – 14; at 127, lines 9 – 28; at 128, lines 1 – 7. [8] Transcript, cross-examination of Mr. ... Ryan at 87, lines 19 – 28; at 88, lines 1 – 8; at 125, lines 20 – 28; at 126, lines 1 – 13. [11] Transcript, cross-examination of Mr. Ryan at 85, lines 15 – 19; at 87, lines 19 – 28; at 88, lines 1 – 8; at 125, lines 20 – 28; at 126, lines 1 – 13. [12] Transcript, examination of Ms. ...