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Public Transaction Summary

Alignvest/Trilogy -- summary under Subscription

Alignvest/Trilogy-- summary under Subscription Summary Under Tax Topics- Public Transactions- Mergers & Acquisitions- Cross-Border Acquisitions- Outbound- Subscription subscription by Alignvest (a Cdn SPAC) for a majority interest in Trilogy (a holding LLC for New Zealand and Bolivian Opcos) resulting in dual residence Overview Alignvest, which is a Canadian special purpose acquisition corporation listed on the TSX, is subject to a deadline of June 2017 to apply its 2015 IPO proceeds (mostly still held in escrow) to a qualifying acquisition. ... Each subscriber for a Class A Unit of the Corporation received 1 Class A Restricted Voting Share and ½ of a warrant (an “Alignvest Warrant”) with a C$11.50 exercise price and a five-year term. ... Trilogy Trilogy, which is a holding company formed under the laws of the State of Washington on November 21, 2005, currently provides communications services through its New Zealand and Bolivian operating subsidiaries, Two Degrees Mobile Limited (“2degrees”) and NuevaTel (PCS de Bolivia) S.A. ...
TCC

Webster v. The Queen, 2005 TCC 804

The Queen, 2005 TCC 804                                                                                  Citation: 2005TCC804 Date: 20051221 Docket: 2001-2060(IT)G BETWEEN: ARTHUR WEBSTER, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... Beaubier [1]      These motions were heard by telephone conference call on December 19, 2005. ... Beaubier DATE OF REASONS:                        December 21, 2005 APPEARANCES: Counsel for the Appellant: D. ...
TCC

Cimolai v. The Queen, 2005 DTC 1800, 2005 TCC 767

Hall (2005) BCSC 31, (2005) BCJ No. 81. [12]     The issue before me is only whether Dr. ... Rip DATE OF JUDGMENT:                     November 25, 2005 APPEARANCES: For the Appellant: The Appellant himself Counsel for the Respondent: Susan Wong COUNSEL OF RECORD:        For the Appellant:                    Name:                                                 Firm:        For the Respondent:                     John H. ... [Informal Procedure]). [8] (2004), [2005] 1 CTC 2858, 2005 DTC 250 (Eng. ...
SCC

Deloitte & Touche v. Livent Inc. (Receiver of), 2017 SCC 63, [2017] 2 SCR 855

Deloitte & Touche v. Livent Inc. (Receiver of), 2017 SCC 63, [2017] 2 S.C.R. 855       SUPREME COURT OF CANADA   Citation: Deloitte & Touche v. ... Deloitte & Touche (2005), 41 Can. Bus. L.J. 471. Tushnet, Mark V. ... Deloitte & Touche (2005), 41 Can. Bus. L.J. 471). As Livent submitted, it would be perverse to deny auditor’s liability for negligently failing to detect fraud “where the harm [to the corporation] is likely to occur and likely to be most serious” (R.F., at para. 94). [104]                       While, therefore, this Court’s decision in Canadian Dredge remains the authoritative test for the application of the corporate identification doctrine, we would reaffirm one qualification. ...
TCC

McNeil v. The Queen, 2005 TCC 124 (Informal Procedure)

The Queen, 2005 TCC 124 (Informal Procedure)       Docket: 2003-4236(IT)I BETWEEN: NANCY MCNEIL, Appellant, and   HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________   Appeals heard on August 16, 2004 and January 24, 2005 at Vancouver, British Columbia   Before: The Honourable Justice J.E. ... Signed at Ottawa, Canada, this 10th day of February 2005.       "J.E. ...
FCTD

Saber & Sone Group v. Canada (National Revenue), 2014 FC 1119

(Sketchley v Canada (Attorney General), 2005 FCA 404 at paras 37-38, [2006] 3 FCR 392). ... Kane" Judge   FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-608-14   STYLE OF CAUSE: SABER & SONE GROUP v THE MINISTER OF NATIONAL REVENUE   PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: November 5, 2014   JUDGMENT AND REASONS: KANE J.   ... Pentney Deputy Attorney General of Canada Toronto, Ontario   For The Respondent       ...
FCTD

R & S Industries Inc. v. Canada (National Revenue), 2016 FC 275

On September 1, 2005, the Applicant transferred its assets, including goodwill, to Big Eagle Limited Partnership [BELP] through an Acquisition and Investment Agreement [the Transfer Agreement]. ... DATED: MARCH 2, 2016   APPEARANCES: Darryl Antel   For The Applicant   Donna Tomljanovic   FOR THE RESPONDENT SOLICITORS OF RECORD: Moodys Gartner Tax Law LLP Edmonton, Alberta   For The Applicant   William F. Pentney Deputy Attorney General of Canada Edmonton, Alberta   For The RESPONDENT     ...
FCA

National Foundation for Christian Leadership v. Canada (Minister of National Revenue), 2005 FCA 246

Canada (Minister of National Revenue), 2005 FCA 246 Date: 20050623 Docket: A-708-04 Citation: 2005 FCA 246 CORAM:        LÉTOURNEAU J.A. ... Date: 20050623 Docket: A-708-04 Citation: 2005 FCA 246 CORAM:        LÉTOURNEAU J.A. ... National Foundation for Christian Leadership, [2005] 1 C.T.C. 185, 2005 D.T.C. 5034 (F.C.). ...
TCC

Toews v. The Queen, 2005 DTC 1359, 2005 TCC 597

The Queen, 2005 DTC 1359, 2005 TCC 597 2001-4406(IT)G BETWEEN: EDWARD TOEWS, Appellant, And HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________ Appeals heard on May 2, 2005, at Vancouver, British Columbia, By: The Honourable Justice E.A. ... Signed at Ottawa, Canada, this 6th day of September, 2005. "E.A. ... This appears to be a typographic error, but nothing turns on which number is correct. [3]           See section 39 of the Act. [4]           See subsection 50(1) of the Act. [5]           [1999] 2 C.T.C. 149. [6]           2004 DTC 3317; affirmed 2005 FCA 163 (CanLII). ...
FCA

Canada v. Miller, 2005 FCA 394

Miller, 2005 FCA 394 Date: 20051124 Docket: A-83-05 Citation: 2005 FCA 394 CORAM:        DÉCARY J.A.                         ... Date: 20051124 Docket: A-83-05 Citation: 2005 FCA 394 CORAM:        DÉCARY J.A.                         ... DATED:                                               NOVEMBER 24, 2005 APPEARANCES BY: John Shipley                                                                   FOR THE APPELLANT                       No appearance                                                               FOR THE RESPONDENT (Edward Miller) Richard H. ...

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