Search - 2005年 抽纸品牌 质量排名

A [Translation] “ natural ” product is desired so that no artificial ingredients are added. ... During its 2005 fiscal year, Jentel set out to overhaul its Multi-Bins concept. ... Pentney Deputy Attorney General of Canada Ottawa, Canada   ...

Barrett Tax law Jack Wang 44- 665 Millway Avenue Vaughan, Ontario L4K 3T8   Tel-Pal Comm Inc.   ... Bordon Ladner Gervais Bobby Solhi 22 Adelaide Street West Toronto, Ontario M5H 4E3   Echelon Global Inc.   ... Canadian Human Rights Commission, 2004 FC 817, affirmed 2005 FCA 389; CBS Canada Holdings Co. v. ...

In coming to this conclusion, respecting the term “reside”, Webb J. relied on the decisions and comments contained in Thomson v MNR, [1946] S.C.R. 209, 2 DTC 812; S.R. v The Queen, 2003 TCC 649 and Lapierre v The Queen, 2005 TCC 720, 2008 DTC 4248. ... “Diane Campbell” Campbell J.   CITATION: 2018 TCC 121 COURT FILE NO.: 2016-2786(IT)I STYLE OF CAUSE: FRANCES FROBB AND HER MAJESTY THE QUEEN PLACE OF HEARING: Nelson, British Columbia DATE OF HEARING: May 15, 2018 REASONS FOR JUDGMENT BY: The Honourable Justice Diane Campbell DATE OF JUDGMENT: June 27, 2018   APPEARANCES:   For the Appellant: The Appellant herself Counsel for the Respondent: Spencer Landsiedel   COUNSEL OF RECORD: For the Appellant: Name: n/a   Firm:   For the Respondent: Nathalie G. Drouin Deputy Attorney General of Canada Ottawa, Canada     ...

Milot Igor Kastelyanets Counsel for the Respondent: Dominique Gallant Meaghan Mahadeo   JUDGMENT           The appeal from the assessment made under the Income Tax Act for the 2009 taxation year is allowed with costs.   ... Drouin Deputy Attorney General of Canada Ottawa, Canada     [1]               Income Tax Act, RSC, 1985, c 1 (5th Supp). [2]               Transcript, Brian Bolduc: Direct Examination at 9-10. [3]           Transcript, Brian Bolduc: Direct Examination at 12-13. [4]           Transcript, Brian Bolduc: Direct Examination at 13. [5]           Transcript, Brian Bolduc: Direct Examination at 16. [6]           Transcript, Brian Bolduc: Direct Examination at 16. [7]           Transcript, Brian Bolduc: Cross-Examination at 90. [8]           Transcript, Linda Lockhart: Direct Examination at 160. [9]           Transcript, Linda Lockhart: Direct Examination at 140. [10]          Transcript, Linda Lockhart: Direct Examination at 140. [11]          Transcript, Brian Bolduc: Direct Examination at 26. [12]          Transcript, Linda Lockhart: Direct Examination at 153. [13]          Transcript, Linda Lockhart: Direct Examination at 150. [14]          Transcript, Linda Lockhart: Direct Examination at 154. [15]          Transcript, Brian Bolduc: Direct Examination at 21. [16]          Transcript, Linda Lockhart: Direct Examination at 142. [17]          Transcript, Linda Lockhart: Direct Examination at 149. [18]          Transcript, Linda Lockhart: Direct Examination at 143. [19]          Transcript, Linda Lockhart: Direct Examination at 166-167. [20]          Transcript, Brian Bolduc: Direct Examination at 24; See also Transcript, Linda Lockhart: Direct Examination at 154. [21]          Transcript, Linda Lockhart: Direct Examination at 155. [22]          Transcript, Linda Lockhart: Direct Examination at 155. [23]          Transcript, Brian Bolduc: Direct Examination at 26. [24]          Transcript, Brian Bolduc: Direct Examination at 27. [25]          Transcript, Brian Bolduc: Direct Examination at 29. [26]          Transcript, Brian Bolduc: Direct Examination at 28. [27]          Transcript, Brian Bolduc: Direct Examination at 29-30. [28]          Transcript, Brian Bolduc: Direct Examination at 46. [29]          Transcript, Brian Bolduc: Direct Examination at 41. [30]          Transcript, Brian Bolduc: Direct Examination at 42-43. [31]          Transcript, Brian Bolduc: Direct Examination at 45. [32]          Transcript, Brian Bolduc: Direct Examination at 46. [33]          Transcript, Brian Bolduc: Direct Examination at 28. [34]          Transcript, Brian Bolduc: Direct Examination at 20. [35]          Transcript, Brian Bolduc: Direct Examination at 58; Exhibit AR-1, Donation cheque, Tab 1. [36]          Transcript, Brian Bolduc: Direct Examination at 58. [37]          Transcript, Brian Bolduc: Cross-Examination at 101. [38]          Transcript, Brian Bolduc: Direct Examination at 60. [39]          Exhibit AR-1, Donation receipt, Tab 2. [40]          Transcript, Brian Bolduc: Cross-Examination at 103. [41]          Exhibit AR-1, Whitby land development plan, Tab 17; Transcript, Brian Bolduc: Direct Examination at 49. [42]          Transcript, Linda Lockhart: Direct Examination at 170. [43]          Transcript, Brian Bolduc: Direct Examination at 39. [44]          Transcript, Brian Bolduc: Direct Examination at 38; the appellant also met with Solutions 21 once in 2009 at their new office in Markham, which he found to be even more impressive. [45]          Transcript, Brian Bolduc: Direct Examination at 39. [46]          Transcript, Linda Lockhart: Direct Examination at 149. [47]          Transcript, Brian Bolduc: Direct Examination at 18. [48]          Transcript, Brian Bolduc: Direct Examination at 56. [49]          Transcript, Brian Bolduc: Direct Examination at 50. [50]          Transcript, Brian Bolduc: Direct Examination at 51. [51]          Transcript, Brian Bolduc: Cross Examination at 106. [52]          Transcript, Brian Bolduc: Direct Examination at 60. [53]          Transcript, Brian Bolduc: Direct Examination at 61. [54]          Transcript, Brian Bolduc: Direct Examination at 61. [55]          Transcript, Brian Bolduc: Direct Examination at 61. [56]          Transcript, Brian Bolduc: Direct Examination at 61. [57]          Transcript, Brian Bolduc: Direct Examination at 62. [58]          Exhibit AR-1, Reassessment December 29, 2011, Tab 14. [59]          Transcript, Brian Bolduc: Direct Examination at 63. [60]          Transcript, Brian Bolduc: Direct Examination at 66. [61]          Transcript, Brian Bolduc: Direct Examination at 64. [62]          Transcript, Brian Bolduc: Direct Examination at 66. [63]          Transcript, Brian Bolduc: Direct Examination at 66. [64]          Transcript, Brian Bolduc: Direct Examination at 76. [65]          Transcript, Brian Bolduc: Direct Examination at 68. [66]          Transcript, Brian Bolduc: Direct Examination at 71. [67]          Exhibit AR-1, 2009 tax return, Tab 6. [68]          Transcript, Brian Bolduc: Direct Examination at 71. [69]          Transcript, Brian Bolduc: Cross-Examination at 120. [70]          Transcript, Brian Bolduc: Cross-Examination at 120. [71]          Transcript, Brian Bolduc: Direct Examination at 71. [72]          Exhibit AR-1, 2009 tax return, Tab 6. [73]          Transcript, Brian Bolduc: Direct Examination at 75. [74]          Transcript, Brian Bolduc: Direct Examination at 75. [75]          Transcript, Brian Bolduc: Direct Examination at 74. [76]          Transcript, Brian Bolduc: Direct Examination at 33. [77]          Transcript, Brian Bolduc: Direct Examination at 33. [78]          Exhibit AR-1, CRA inquiry, Tab 8. [79]          Transcript, Brian Bolduc: Direct Examination at 79. [80]          Transcript, Brian Bolduc: Direct Examination at 80; Exhibit AR-1, CRA inquiry, Tab 8. [81]          Transcript, Brian Bolduc: Direct Examination at 80; Exhibit AR-1, Solutions 21 letter, Tab 9. [82]          Exhibit AR-1, Solutions 21 letter, Tab 9. [83]          Transcript, Brian Bolduc: Direct Examination at 81. [84]          Transcript, Brian Bolduc: Direct Examination at 81. [85]          Transcript, Brian Bolduc: Direct Examination at 83. [86]          Transcript, Brian Bolduc: Direct Examination at 83. [87]          Torres v The Queen, 2013 TCC 380, which was upheld in Strachan v Canada, 2015 FCA 60. [88]          R v Sansregret, [1985] 1 S.C.R. 570. [89]          R v Hinchey, [1996] 3 S.C.R. 1128. [90]          Supra, at note 87. [91]          Supra, at note 88. [92]          Supra, at note 89. [93]          Supra, at note 87. [94]          Supra, at note 87. [95]          Income Tax Act, supra note 1 at s 163(2). [96]          Income Tax Act, supra note 1 at s 163(3). [97]          Torres, supra at note 87. [98]          Supra, at note 89. [99]          Supra, at note 88. [100]         Wynter v Canada, 2017 FCA 195. [101]         In this appeal, counsel for the appellant was the counsel for Ms. ... The same argument was made in Wynter, namely, that Torres and Strachan had not correctly applied the test formulated for “wilful blindness” by the Supreme Court of Canada. [102]         Supra at note 87. [103]         Bhatti v R, 2013 TCC 143. [104]         Brochu v R, 2011 TCC 75 at para 22; See also Janovsky v R, 2013 TCC 140 and Atutornu v R, 2014 TCC 174. [105]         De Gennaro v R, 2016 TCC 108, at para 70; Anderson v R, 2016 TCC 93 at para 65. [106]         Supra, at note 87. [107]         Venne v Canada (Minister of National Revenue), [1984] CTC 223 at para 37. [108]         Lauzon v R, 2016 TCC 71 at para 25, confirmed by the Federal Court of Appeal on 2016 FCA 298. [109]         DeCosta v R, 2005 TCC 545, at para 11. [110]         Farm Business Consultants Inc v Canada, [1994] 2 CTC 2450 at para 26. [111]       Villeneuve v Canada, 2004 FCA 20;  Panini v The Queen, 2006 FCA 224. [112]         Supra, at note 100. [113]         Supra, at note 111 and 87. ...

Russell” Russell J.   Citation: 2022 TCC 87 Date: July 29, 2022 Docket: 2020-582(IT)I BETWEEN: JEFFREY C. CHAN, Appellant, and HER MAJESTY THE QUEEN, Respondent.   REASONS FOR JUDGMENT Russell J. ... Russell DATE OF JUDGMENT: July 29, 2022 APPEARANCES:   Counsel for the Appellant: Jesse Waslowski Counsel for the Respondent: Christopher Ware   COUNSEL OF RECORD: For the Appellant: Name: Jesse Waslowski   Firm: McCarthy Tétrault LLP For the Respondent: François Daigle Deputy Attorney General of Canada Ottawa, Canada     ...

Signed at Ottawa, Canada, this 19 th day of November, 2015.   “David Graham” Graham J.   ... Pentney Deputy Attorney General of Canada Ottawa, Canada     [1]           2008 FCA 89 at para 17 [2]             2013 TCC 60 [3]           2009 TCC 219 [4]           I also note in passing that the phrase “at the time of transfer” was not included in the third branch of the third test in Livingston. ... If he held all $75,000 in cash, she would receive no relief. [15]          2005 SCC 54 at para 47 [16]          Placer Dome Canada Ltd, v. ...

These false statements are of such a magnitude that, if allowed, would result in the refund of all taxes withheld or paid from 2005 through to 2009. ... The Queen, 2005 TCC 545; Panini v. Canada, 2006 FCA 224; Laplante v. The Queen, 2008 TCC 335; Gélinas v. ... Pentney Deputy Attorney General of Canada Ottawa, Canada   ...

The Queen, 2007 DTC 1593, 2007 TCC 548 (Informal Procedure)         Docket: 2006-2458(IT)I BETWEEN: HERVE L. ... Signed at Ottawa, Canada, this 28th day of September 2007.       "Lucie Lamarre" Lamarre J.         ...   [12]     In so deciding, I rely on the commentary by the OECD (Organisation for Economic Co-operation and Development) Committee on Fiscal Affairs on Article 4 (regarding the definition of resident) of the Model Tax Convention on Income and on Capital, in Model Tax Convention on Income and on Capital, condensed version, dated July 15, 2005, at page 80, paragraphs 11, 12 and 13 (see Respondent’s Book of Authorities Legislation, Tab B):   11. ...

Costs are awarded to the Appellant.   Signed at Ottawa, Canada, this 13th day of September 2010.       ... Pizzitelli” Pizzitelli J.       Citation: 2010 TCC 388 Date: 20100719 Docket: 2008-3556(IT)G   BETWEEN:   BARRINGTON LANE DEVELOPMENTS LIMITED, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... Canada, 2004 TCC 727, 2005 DTC 62, 170635 Canada Ltée v. Canada (Minister of National Revenue- M.N.R.), 93 DTC 1120 and Coastal Construction above. ...

Signed at Ottawa, Ontario, this 24 th day of May 2019.   “B. Paris”   Paris J.       ... Signed at Ottawa, Ontario, this 24 th day of May 2019.   “B. Paris”     Paris J.     ... Canada, 2005 TCC 95 at paragraph 27. Also, this Court does not have the power to order the Minister to increase Ms. ...