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Appendix D – Daily Meal Rates at Locations Abroad

Appendix D Daily Meal Rates at Locations Abroad Daily Meal Rates at Locations Abroad Private non-commercial accommodation Meals Incidental expenses Effective Date: October 1, 2005 * Reasonable and justifiable expenses. ... NOTE: One rate for country Stanley * * * * 40.00% * Fiji- Currency: dollar (Fiji). ... NOTE: One rate for country Basse-Terre * * * * 40.00% * Guam- Currency: dollar (US). ...
FCA

Newmont Canada Ltd. v. Canada, 2005 FCA 431

Canada, 2005 FCA 431 Date: 20051214 Docket: A-154-05 Citation: 2005 FCA 431 CORAM:        DÉCARY J.A.                         ... Judgment delivered from the Bench at Toronto, Ontario, on December 14, 2005. ... Date: 20051214 Docket: A-154-05 Citation: 2005 FCA 431 CORAM:        DÉCARY J.A.                         ...
TCC

Chafetz v. The Queen, 2006 DTC 2119, 2005 TCC 803

Signed at Ottawa, Canada, this 20th day of December, 2005.     " Campbell J. ...
TCC

McDonell v. The Queen, 2005 TCC 301 (Informal Procedure)

The Queen, 2005 TCC 301 (Informal Procedure)         Docket: 2004-4698(GST)I BETWEEN: LORRAINE M c DONELL, A ppellant,   and     HER MAJESTY THE QUEEN, Respondent.  ____________________________________________________________________ Appeal heard on April 19, 2005, at Ottawa, Ontario   Before:   The Honourable D.G.H. ... Signed at Ottawa, Canada, this 28 th day of April 2005.       “D.G.H. ...   [39]     The appeal is dismissed.   Signed at Ottawa, Canada, this 28 th day of April 2005.       ...
TCC

On-Line Finance & Leasing Corporation v. Canada, 2010 DTC 1325 [at at 4243], 2010 TCC 475

Signed at Ottawa, Canada, this 21st day of September 2010.     “Diane Campbell” Campbell J.         ...   [28]          In respect to the Appellant’s third point, that it would be prejudicial to the Appellant to allow the Respondent to rely on extrinsic evidence, while the  Appellant could not, the scope of the parol evidence rule in Canada has been described as producing harsh results [John McCamus, The Law of Contracts, (Irwin Law: Toronto, 2005) at 198]. ... The Authority hereby extends a line of credit guaranteed by Canadian municipalities and eligible institutions for a term from the above date until April 1, 2005.   (Leasing Program Agreement, paragraph 1)   2.         ...
TCC

Defina v. The Queen, 2005 TCC 404 (Informal Procedure)

Signed at Ottawa, Canada, this 22nd day of June, 2005.       "A.A. ... Signed at Ottawa, Canada, this 22nd day of June, 2005.       “A.A. Sarchuk” Sarchuk J.     ... Sarchuk   DATE OF JUDGMENT: June 22, 2005   APPEARANCES:   Counsel for the  Appellant: Kim B. ...
TCC

Rancourt c. La Reine, 2005 TCC 709 (Informal Procedure)

La Reine, 2005 TCC 709 (Informal Procedure)         Citation: 2005TCC709 Date: 20051103 Docket: 2004-3604(IT)I BETWEEN: RENALD RANCOURT, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ...   [11]     Accordingly, the appeals are dismissed.   Signed at Ottawa, Canada, this  3rd day of November 2005. ... HER MAJESTY THE QUEEN   DATES OF HEARINGS:                   May 12, 2005, at Sherbrooke, Québec                                                           September 16, 2005, at Montréal, Québec   REASONS FOR JUDGMENT BY:    The Honourable Justice Pierre R. ...
TCC

Glaxo Smith kline Inc. v. The Queen, 2005 TCC 120

The Queen, 2005 TCC 120       Docket: 98-712(IT)G BETWEEN: GLAXOSMITHKLINE INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent.  ____________________________________________________________________   Motion heard on August 26, 2004, at Toronto, Ontario   By: The Honourable Justice E.A. ... Signed at Ottawa, Canada, this 1st day of March, 2005.     "E.A. ...   [14]     Costs of this motion will be in the cause.   Signed at Ottawa, Canada, this 1st day of March, 2005.         ...
TCC

1486781 Ontario Limited v. M.N.R., 2005 TCC 600

., 2005 TCC 600     Docket: 2004-785(EI) 2004-786(CPP) BETWEEN:   1486781 ONTARIO LIMITED c.o.b. ... Signed at Ottawa, Canada, this 8th day of September, 2005.   " Campbell J. ... Signed at Ottawa, Canada, this 8th day of September, 2005.       " Campbell J. ...

24 November 2015 Annual CTF Roundtable - Official Response

Miscellaneous correspondence
Howe, [1906] A.C. 455 (H.L.), at para. 458 12 This description was used in a UK decision, Laerstate BV v HM Revenue & Customs [UKFTT 09 (TC). Question 4: GAAR Committee Decision Planning Involving the Intentional Use of Subsection 55(2) to Generate Capital Gains Consider the following scenario: Mr. ... Depuis le 1er janvier 2015, un régime est considéré comme un RPAM dans la mesure où « la totalité ou presque » des primes versées aux termes du régime se rapportent à des frais médicaux qui seraient par ailleurs admissibles au CIFM (en supposant que soient remplies toutes les autres conditions d’admissibilité pour un RPAM). ...

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