Search - 2005年 抽纸品牌 质量排名
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TCC
853998 Ontario Inc. op B & B Express v. M.N.R, 2008 TCC 196
Until mid to late 2005, time was simply kept by the drivers without a formal time reporting system although time sheets seemed to have been available. By fall of 2005 or perhaps in the early summer of 2005, a time clock punch card system was apparently introduced but it was not used by all drivers. ... Canada (M.N.R.), 2005 T.C.C. 178, decision of the Federal Court of Appeal dealing with a case involving a delivery driver who owed his own vehicle, the Court stated the following at paragraph 25: … There is more to financial risk than just providing the worker a guaranteed minimum. ...
FCTD
Rahey v. Canada (Minister of National Revenue), 2005 FC 86
Canada (Minister of National Revenue), 2005 FC 86 Date: 20050120 Docket: T-2208-03 Citation: 2005 FC 86 BETWEEN: BRADLEY RAHEY and JOANNE RAHEY Applicants and MINISTER OF NATIONAL REVENUE Respondent REASONS FOR ORDER PHELAN J. [1] In a variation of the adage of "paying your money and taking your chances", the Raheys chose not to pay their taxes and took their chances. ... Minister of National Revenue PLACE OF HEARING: Sydney, Nova Scotia DATE OF HEARING: December 16, 2004 REASONS FOR ORDER: Phelan J. DATED: January 20, 2005 APPEARANCES: Michael Tobin FOR THE APPLICANTS John Ashley Christa MacKinnon FOR THE RESPONDENT SOLICITORS OF RECORD: Michael Tobin North Sydney, Nova Scotia FOR THE APPLICANTS Mr. ...
Technical Interpretation - Internal summary
3 May 2005 Internal T.I. 2005-0120021I7 F - Pension de retraite provenant de la France -- summary under Article 18
3 May 2005 Internal T.I. 2005-0120021I7 F- Pension de retraite provenant de la France-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 pension exemption under French Treaty continues to apply in the hands of surviving spouse The Directorate indicated that the exemption under Art. XVIII(1) of the Canada-France Convention for “[p]eriodic or non-periodic pensions … arising in [France] and paid in respect of past employment to a resident of [Canada]” applied to the surviving spouse of an individual (also, a Canadian resident) who had become entitled to the pension by virtue of previous employment in France. ...
Technical Interpretation - Internal summary
26 August 2005 Internal T.I. 2005-0131171I7 F - Alinéa 18(1) e) de la LIR -- summary under Incurring of Expense
26 August 2005 Internal T.I. 2005-0131171I7 F- Alinéa 18(1) e) de la LIR-- summary under Incurring of Expense Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Incurring of Expense no expense incurred for maintenance obligation until contractual obligation to someone A maintenance obligation to landlords did not give rise to a current deduction since no contractual obligation with specific counterparties had been entered into. The Directorate stated: Burnco states that "an expense within the meaning of paragraph 18(1)(a) … is an obligation to pay a sum of money. ...
TCC
Brown v. The Queen, 2005 TCC 251 (Informal Procedure)
The Queen, 2005 TCC 251 (Informal Procedure) Citation: 2005TCC251 Date: 20050506 Docket: 2002-1799(IT)I BETWEEN: TERRY C. ... Signed at Saskatoon, Saskatchewan, this 6 th day of May 2005. ... CITATION: 2005 TCC 251 COURT FILE NO.: 2002-1799(IT)I STYLE OF CAUSE: Terry C. ...
TCC
Lasalandra v. The Queen, 2005 TCC 454 (Informal Procedure)
The Queen, 2005 TCC 454 (Informal Procedure) Citation: 2005TCC454 Date: 20050825 Docket: 2003-3304(IT)I BETWEEN: DOMENICO LASALANDRA, Appellant, And HER MAJESTY THE QUEEN, Respondent. Agent for the Appellant: Linda Fragola Counsel for the Respondent: Jeremy Streeter___________________________________________________________________ REASONS FOR JUDGMENT (Delivered orally from the Bench at Toronto, Ontario, on October 8, 2004, and subsequently revised on August 25, 2005) Sarchuk J ... Thus, the appeal will have to be dismissed. Signed at Ottawa, Canada, this 25 th day of August, 2005. ...
FCA
Kumar v. Canada, 2005 FCA 222
Canada, 2005 FCA 222 Date: 20050614 Docket: A-482-04 Citation: 2005 FCA 222 CORAM: DÉCARY J.A. ... Date: 20050614 Docket: A-482-04 Citation: 2005 FCA 222 CORAM: DÉCARY J.A. ... DATED: June 14, 2005 APPEARANCES: Satish Kumar FOR THE APPELLANT Peter Leslie FOR THE RESPONDENT SOLICITORS OF RECORD: John H. ...
Conference summary
7 October 2005 Roundtable, 2005-0140891C6 F - Disposition d'une immobilisation -- summary under Paragraph 14(1)(b)
7 October 2005 Roundtable, 2005-0140891C6 F- Disposition d'une immobilisation-- summary under Paragraph 14(1)(b) Summary Under Tax Topics- Income Tax Act- Section 14- Subsection 14(1)- Paragraph 14(1)(b) illustration of application of formula where the vendor of goodwill previously acquired it in a NAL transfer at a gain to the transferor Opco transferred business assets, including goodwill with a nil CEC and a $1 million FMV to a new subsidiary ("Newco"). ... Under element A of the formula in the CEC definition of CEC, the balance in Newco's CEC account as at December 31, 2003 was $500,000, reflecting a reduction for ½ of such s. 14(1)(b) inclusion. ...
Technical Interpretation - Internal summary
21 March 2005 Internal T.I. 2005-0119961I7 F - CCPC STATUS -- summary under Effective Date
21 March 2005 Internal T.I. 2005-0119961I7 F- CCPC STATUS-- summary under Effective Date Summary Under Tax Topics- General Concepts- Effective Date effective date of transfer of shares (entailing acquisition of control) cannot precede determination of essential contract elements USco disposed of 50% of the shares of Canco to another corporation ("Holdco" – that was a Canadian-owned Canadian corporation), "retroactive" to a particular date. ...