Search - 包建铎违纪违法案件以案促改以案促治专题组织生活会 个人对照检查
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FCTD
CIBC v. The Queen, 95 DTC 5367, [1995] 2 CTC 51 (FCTD)
Avagliano, 457 U.S. 176 (1982). 1 ’Joint Book of Documents, (the "Book") Exhibit 1, Tab 18 at sheet 9 of the document and page 208 of the Book (February 2, 1982). 2 1982)^ k 26 ^ 4 of the d° and page 219 of the Book (March 9, 3 Ibid., tab 30 at page 8 of the document and page 236 of the Book (May 12, 1982). 4 Ibid., tab 33 at sheet 4 of the document and page 250 of the Book (June 8, 1982). 5 1982)^ b 35 at ^ 5 of the d° and page 259 of the Book (August 4, 6 198 tab 35 at sheet 5 of the document and page 259 of the Book (August 4, 7 Ibid., tab 35 at sheet 8 of the document and page 262 of the Book (August 4, 1982). 8 Joint Book of Documents, Exhibit 2 at page 1279. 9 M.C.A. ...
FCTD
Ward v. The Queen, 88 DTC 6212, [1988] 1 CTC 336 (FCTD)
The defendant argues (refer paragraph 18 of the statement of defence) that the golf course operation should be characterized as "an adventure in the nature of a trade” and that once that is done, then, generally accepted accounting principles should be applied to require the plaintiff to deduct all expenses incurred with respect to the venture as expenses for the year in which the property was disposed of ("the year in which the adventure was completed") — in this case 1979. ...