Search - 2005年 抽纸品牌 质量排名

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TCC

Bailey v. The Queen, 2011 TCC 233

The Queen, 2011 TCC 233         Docket: 2009-2324 (GST)G BETWEEN: RONALD BAILEY, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... Signed at Toronto, Ontario, this 28 th day of April 2011.       "Patrick Boyle" Boyle J.       ... Bailey and his son Sylvain were assessed on the basis that together they sold cocaine from 2005 to 2007. ...
TCC

Quadra Planning Consultants Ltd v. M.N.R., 2009 TCC 144

., 2009 TCC 144 Citation:  2009 TCC 144   Docket: 2008-891(CPP)   BETWEEN:   QUADRA PLANNING CONSULTANTS LTD.,   Appellant, and   THE MINISTER OF NATIONAL REVENUE,   Respondent.     CERTIFICATION OF TRANSCRIPT OF REASONS FOR JUDGMENT     Let the attached certified transcript of my Reasons for Judgment delivered orally from the Bench at Vancouver, British Columbia on February 12, 2009, be filed.         ... Leeburn,       COURT REPORTER       CITATION: 2009 TCC 144   COURT FILE NO.: 2008-891(CPP)   STYLE OF CAUSE:  Quadra Planning Consultants Ltd. and The Minister of National Revenue   PLACE OF HEARING: Vancouver, British Columbia   DATE OF HEARING: February 11, 2009   REASONS FOR JUDGMENT BY: The Honourable Justice Diane Campbell   DATE OF ORAL JUDGMENT: February 12, 2009   APPEARANCES:   Counsel for the Appellant: Michelle Moriartey   Counsel for the Respondent: Matthew Turnell   COUNSEL OF RECORD:   For the Appellant:   Name: Michelle Moriartey   Firm: Fraser Milner Casgrain Barristers and Solicitors   For the Respondent: John H. ...
TCC

Wallster v. The King, 2022 TCC 124

The King, 2022 TCC 124 Docket: 2018-646(IT)G BETWEEN: DALE WALLSTER, Appellant, and HIS MAJESTY THE KING, Respondent.   ... Russell” Russell J.   Citation: 2022 TCC 124 Date: October 31, 2022 Docket: 2018-646(IT)G BETWEEN: DALE WALLSTER, Appellant, and HIS MAJESTY THE KING, Respondent.   ... The Queen, 2005 SCC 54, para. 10, the Supreme Court of Canada introduced the required “textual, contextual and purposive analysis” required for statutory interpretation, as follows: 10. ...
TCC

Adboss, Ltd. v. The King, 2022 TCC 125, aff'd 2023 FCA 201

“Dominique Lafleur” Lafleur J.       Citation: 2022 TCC 125 Date: 20221101 Docket: 2021-586(GST)G BETWEEN: ADBOSS, LTD., Appellant, and HIS MAJESTY THE KING, Respondent. ... The Queen, 2005 TCC 556 at para 23). [35] Furthermore, according to the Respondent, there is no prejudice to the Appellant in having subparagraph 13.dd) in the Reply. ... Cheung COUNSEL OF RECORD: For the: Name: Mark Tonkovich Alexe Corbeil-Courchesne Firm: Blake, Cassels & Graydon LLP Toronto, Ontario For the Respondent: François Daigle Deputy Attorney General of Canada Ottawa, Canada   ...
TCC

Liberty Street Management Inc. v. The King, 2022 TCC 127

“Dominique Lafleur” Lafleur J.       Citation: 2022 TCC 127 Date: 20221101 Docket: 2021-588(GST)G BETWEEN: LIBERTY STREET MANAGEMENT INC., Appellant, and HIS MAJESTY THE KING, Respondent. ... The Queen, 2005 TCC 556 at para 23). [35] Furthermore, according to the Respondent, there is no prejudice to the Appellant in having subparagraphs 12.w) and x) in the Reply. ... Cheung COUNSEL OF RECORD: For the: Name: Mark Tonkovich Alexe Corbeil-Courchesne Firm: Blake, Cassels & Graydon LLP Toronto, Ontario For the Respondent: François Daigle Deputy Attorney General of Canada Ottawa, Canada   ...
TCC

Bluecove Management Ltd. v. The King, 2022 TCC 126

“Dominique Lafleur” Lafleur J.     Citation: 2022 TCC 126 Date: 20221101 Docket: 2021-587(GST)G BETWEEN: BLUECOVE MANAGEMENT LTD., Appellant, and HIS MAJESTY THE KING, Respondent. ... The Queen, 2005 TCC 556 at para 23). [35] Furthermore, according to the Respondent, there is no prejudice to the Appellant in having subparagraph 12.u) in the Reply. ... Cheung COUNSEL OF RECORD: For the: Name: Mark Tonkovich Alexe Corbeil-Courchesne Firm: Blake, Cassels & Graydon LLP Toronto, Ontario For the Respondent: François Daigle Deputy Attorney General of Canada Ottawa, Canada   ...
TCC

McLarty v. The Queen, 2010 TCC 141

The Queen, 2010 TCC 141     Docket: 97-3628(IT)G BETWEEN: ALLAN MCLARTY, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Signed at Toronto, Ontario, this 8th day of March 2010.       “B.G. Tanasychuk” Taxing Officer   Citation: 2010 TCC 141 Date: 20100308 Docket: 97-3628(IT)G BETWEEN: ALLAN MCLARTY, Appellant, and   HER MAJESTY THE QUEEN,   Respondent.   ... Little dated January 26, 2005, wherein appeals from assessments made under the Income Tax Act for the 1992 and 1994 taxation years were allowed, with costs. ...
TCC

Chiasson v. The Queen, 2016 TCC 95 (Informal Procedure)

(Barbados) March 21, 2001 $    191,999.99 Bank transfer to Omnicorp $    191,514.75 June 5, 2001 $ 1,000,000.00 Cheque 0067 to Brodie Morris Barrister Solicitor $ 1,000,000.00 June 27, 2001 $    137,500.00 Yorkton Securities $    137,500.00 July 4, 2001 $    137,500.00 Yorkton Securities Account 5A 3519A $    137,500.00 July 16, 2001 $    500,000.00 Cheque 0096 to Brodie Morris $    500,000.00 Sept. 27, 2001 $    500,000.00 Bank draft to Brodie Morris $    500,000.00 October 3, 2001 $    200,000.00 Yorkton Securities, Special Warrants KT 5A3527-A   200,000.00 October 3, 2001 $    300,000.00 Charismatic Industries Inc. $    300,000.00 November 26, 2001 $    375,042.00 Funds transferred to “Landmark Capital” $    375,000.00 December 14, 2001 $    300,000.00 Gary Moore, Lawyer, In trust “SITSA” Agreement $    300,000.00 Totals $3,642,041.99   $3,641,514.75       Agreed to balance sheet [19]         In 2001 and 2002, Landmark did not have a payroll account with CRA and did not claim an expense for salaries or wages. ... The application for the licence provides the following information:         the business the company proposes to carry on: “to engage in equity investments in venture capital opportunities in the energy industry”. [23]         The documentation, dated August 9, 2001, provided to the Royal Bank of Canada for the purpose of setting up a bank account in Barbados for Landmark Barbados indicates the following:         the shareholders of the Company are Landmark Capital Partners Ltd., Rob Keenan & Bill Adams (51%) and Swiss Imperial Trust & Nelson Bayford (49%);         the nature of business: venture capital energy firm. [24]         The affidavits provided by Robert Keenan, William Adams and Nelson Bayford to the Royal Bank of Canada to open the bank account for Landmark Barbados indicates that:         Robert Keenan and William Adams were directors of the company; and         Nelson Bayford was not a director of the company. [25]         The company’s list of officers and directors, addressed to the Royal Bank of Canada, indicates that Nelson Bayford, William Adams and Robert Keenan were directors and officers of the company. [26]         The corporate tax returns submitted for Landmark Barbados on February 4, 2005 for the years ending December 31, 2001 and 2002, reported that the company was a resident of Barbados and that there was no income nor claim for expenses in either year. [27]         The balance sheet of Landmark Barbados for the period ending December 31, 2001 reported $360,000 in cash, $15,000 in incorporation costs and $375,000 in share capital. ... Pentney Deputy Attorney General of Canada Ottawa, Canada     ...
TCC

University of New Brunswick v. M.N.R., 2023 TCC 72

Signed at Ottawa, Canada, this 25 th day of May, 2023.   “R.S. Bocock” Bocock J. ... HMQ, 2012 TCC 212 (“ Caropreso ”). At paragraph 20 in that appeal, specifically involving PDFs, Justice Woods states: The root of the difficulty is that payments to postdoctoral research fellows often have dual elements. ... MNR, 2005 TCC 443 (“Bekhor”); or, b) in the nature of income for work and services provided to the educational institution, as was determined in Chabaud v. ...
TCC

McKenzie v. The Queen, 2011 DTC 1216 [at at 1274], 2011 TCC 289

Signed at Ottawa, Canada, this 9 th day of June 2011.         "Patrick Boyle" Boyle J.       ... APPENDIX   Court File No. 2009-2898(IT)G   TAX COURT OF CANADA   BETWEEN:   SHIRLEY PATRICIA MCKENZIE   Appellant,  - and-     HER MAJESTY THE QUEEN,   Respondent.   ... The Action was settled by a settlement agreement made in December of 2005 but misdated December 16, 2006. ...

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