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

Rosenhek & Machlovitch, Suite 1700 — One Westmount Square, in the City of Westmount, Province of Quebec, on March 17th, 1977, or on such earlier or later date as may be agreed upon by the Purchaser and the Vendor. ... Findings The position of counsel for Mr Senecal is a rational one — that Senecal simply would not have accepted $50 for stock worth some $28,850 — and counsel made a convincing case for the acceptance of his position. ... Whatever else may arise from an examination of this matter, his claim to a capital gain is unfounded — the $26,450 at issue was not for the sale of his stock — it is salary income to Senecal in the year 1977. ...

For the various financial years of the company ending on January 31 and for the financial years of the appellant shareholder, the expenses in dispute are given below: Appellant company Appellant shareholder 1966 $ 1,210.00 1966 $ 7,565.05 1967 $ 6,965.05 1967 $11,200.55 1968 $13,758.17 1968 $10,869.66 1969 $11,361.51 1969 $10,231.30 1970 $10,231.30 1970 $ 9,346.01 1971 $14,119.92 1971 $ 4,050.18 1972 $ 6,087.00 $57,645.95 $59,349.75 less 8,125.85 less 11,387.82 (see par 3.02.2) (see par 3.02.1 (a) and (b)) $49,520.10 $47,961.93 4.04 This table, which was compiled from the ledgers and vouchers of the appellant company, contains sixty-three items in amounts varying from $65 to $3,960.53, which vary in kind from the keeping of horses to the purchase of an organ and include the purchase of a fur coat, purchase of a tractor and construction of a clubhouse on a farm. ... The appellant shareholder admitted this fact (TS 1 p 51). 4.05.5 The expenses paid by the appellant company for the farm consist of the labour of carpenters, labour of a regular employee, construction wood and the purchase of machinery: Total expenses including purchase of machinery 1966 $ 610.00 1967 $1,783.89 $ 590.00 1968 $2,263.27 “Nil” 1969 $5,518.41 $1,160.00 1970 $3,088.78 $2,804.46 1971 $6,761.80 $1,300.00 1972 $3,927.00 $3,927.00 $9,781.46 4.05.6 The expenses for wood, labour and repairs on the farm may be broken down as follows: 1967 Plumbing $ 124.38 Wood and repairs 355.39 Wood 94.45 Wood 1,177.46 Repairs 176.25 Repairs 443.42 $2,371.35 1968 Labour $ 624.38 Wood 137.67 Labour 467.68 Wood 65.00 Wood 550.89 Labour 1,075.50 $2,921.12 1969 Wood (/ of $907.15) $ 403.58 1970 Labour $ 284.32 1971 Labour $ 640.00 Wood (/ of $829.95) 415.00 Labour 1,078.25 Labour 2,401.47 $ 5,222.62 $10,515,09 4.05.7 The other expenses claimed with respect to the farm are the following: (a) labour of the groom, Mr Ricard, who was paid $3,960.53 in 1968 and $3,334.26 in 1969; (b) medical expenses of the daughter of a farmhand, $117.00 in 1969; (c) repair of electric cables broken by visitors, $624 in 1968 and $969 in 1969; (d) boarding of farm horses (the Legardeur firm), $610 in 1966. 4.06 Expenditure on residence It was also admitted that in 1967 a sum of $1,261.97 was paid by the appellant company for wood used to repair the appellant shareholder’s residence (TS 1 pp 74 and 75). 4.07 Cocktail party and meal expenditures 4.07.1 The appellant explained (TS 1 p 53) that in 1966, following an important political appointment of a friend who had, moreover, introduced him to many customers, he gave a cocktail party (with snacks). ... Year Penalties Tax payable 1966 $ 311.84 $ 1,247.35 1967 516.06 2,064.22 1968 582.19 2,328.77 1969 600.52 2,402.07 1970 546.07 2,184.28 1971 190.56 762.25 1972 412.40 1,649.60 $3,159.64 $12,638.54 B. ...

Veuve Clément Bouchard & Euclide Bouchard es qualité v Diane Lepire, [1974] CA 616; 17. ... Union Insurance Society of Canton Limited & André Arsenault, [1961] S.C.R. 766; 22. ... Eugène Lagacé <& George Lagacé v MNR, [1968] CTC 98; 68 DIC 5143; 41. ...

Station Canada & Gulf Terminal Inc v. Minister of National Revenue, [1981] CTC 2044 Roland St-Onge [TRANSLATION]:—The appeal of Station Canada & Gulf Terminal Inc came before me on May 22, 1980 in Quebec City, Quebec. ... Representing the firm of Ménard, Marsan & Associés of Rimouski, Mr Ménard determined a valuation day or “V-Day” value of $0.32 per square foot. The witness Jacques Sauriol, of the firm of Leroux, Beaudry, Picard & Associés Inc, set the value at $0.265 per square foot, without taking improvements into account. ...

A large insurance broker, Thomason & Saunders, approached Clarkson, Gordon & Co, Trustees in Bankruptcy, with respect to the purchase of the list of customers and negotiated with one Donald Gardner, CA, of the bankruptcy division of Clarkson & Gordon, who was appointed official Trustee in Bankruptcy as a result of a Proposal filed on February 4, 1975. ... There was a subsequent letter, however, written on April 22, 1975, on Hugh & McKinnon Ltd letterhead, with the knowledge and approval of Mr Davidson, whereby the people on the customer list were again contacted and requested to direct their inquiries to Mike and Brian “now located at Hugh & McKinnon Ltd, 5678 — 176th Street, Surrey, BC”. ... At 730 and 6447 respectively, Collier, J states: In my opinion, when one views the “practical and commercial aspects”* [1] of this purchase, the plaintiffs were in reality acquiring, or endeavouring to acquire, an opportunity for potential future customers or business — the trade of the clients of C F Graves & Co. ...

Station Canada & Gulf Terminal Inc v. Minister of National Revenue, [1980] CTC 2805 Roland St-Onge:—L’appel de la compagnie Station Canada & Gulf Terminal Inc est venu devant moi le 22 mai 1980 dans la ville de Quebec (Quebec). ll s’agit de déterminer la valeur d’un terrain au 31 décembre 1971 afin de connaître le montant du gain en capital pour l’année d’imposition 1975. ... Représentant la firme Ménard, Marsan & Associés de Rimouski, monsieur Ménard a déterminé une valeur au jour d’évaluation, ou “V-Day” de $0.32 le pied carré. Le témoin Jacques Sauriol de la firme Leroux, Beaudry, Picard & Associés Inc, sans tenir compte des améliorations, a fixé une valeur de $0.265 le pied carré. ...

Morasch Builders & Supplies LTD v. Minister of National Revenue, [1972] CTC 2386, 72 DTC 1333 Roland St-Onge:—This appeal was heard in the City of Calgary in the Province of Alberta by the Tax Review Board on March 16, 1972 and involves the 1965 and 1967 taxation years. ... In 1965 the company advertised and sold this remainder in three different parcels: 25 acres to a Mr Wathen for $11,000; 25 acres to a Mr Rurar for $24,900; and 35 acres to Kouitz & Golden for $39,000 — realizing a gain of $49,674. ... Mr Morasch had been personally buying and selling land and houses for himself as well as for others, and the transferring of the land to his company to be sold at a profit — a company, part of whose business had also been the buying and selling of properties — does not constitute a means of preventing taxation of the gains. ...

L’appelante en effet a acquis de nouveaux clients importants dont la nature et le montant des primes sont tels que ci-après décrits: Noms de nouveaux clients Primes Une compagnie de construction $ 52,000 Une compagnie de matériaux de construction $ 35,000 Une compagnie de bois $ 88,000 Une compagnie d’acier $ 70,000 Un commerce de moulin à scie $ 14,000 $259,000 Le revenu additionnel qui en est découlé constitue environ $40,000 à $45,000 de commissions. 3.13 Un autre élément d’augmentation de revenus, selon M Castelli, fut l’augmentation des primes d’assurance-automobile. ... Sa Majesté la Reine c Baine, Johnston & Co Ltd, [1977] CTC 556; 77 DTC 5394; 8. Crosbie & Co Ltd c MNR, [1978] CTC 2091; 78 DTC 1083; 9. Walter J Burian c Sa Majesté la Reine, [1976] CTC 725; 76 DTC 6444; 10. ...

North West Tent & Awning Co LTD v. Minister of National Revenue, [1976] CTC 2332, 76 DTC 1227 Delmer E T aylor:—-—This is an appeal from an income tax assessment for the year 1970. ... Exhibit A-1 is reproduced to provide the details: North West Tent & Awning Co Ltd Due from Norseman Products Ltd November 30, 1970 Trade Loan Total Sept. 30, 1968 Norseman Products Ch# 4706 $ 5,000.00 $ 5,000.00 30, Lamond Dewherst 400.00 400.00 30, Langstin et al rent 1,850.00 1,850.00 Oct. 31 Norseman Products 14,000.00 14,000.00 31 Merchandise $16,500.00 16,500.00 November 30, 1968 Cash re postage 11.00 11.00 1966 balance 223.15 223.15 November 30, 1969 Group insurance paid by NWT & A 30.02 30.02 16,500.00 21,514.17 38,014.17 Cash received 4,000.00 4,000.00 16,500.00 17,514.00 34,014.17 Amount written off as uncollectable 16,500.00 17,514.17 34,014.17 At the date of bankruptcy, approximately November 1970, Norseman was no longer owned by the three shareholders, Bryant, Fuller and McFadden, since, due to both financial and operational difficulties encountered by the company early in the year 1969 and in 1970, these three had disposed of their shares in Norseman in July 1970 to Triangle Industries Ltd, a company not associated in any way with the appellant. ... It is not shown either in 1968 or in 1969 as a “current asset”, the references indicate a longer term investment. (2) Conversely, in the financial statements of Norseman, also submitted as evidence by the respondent, at November 30, 1968, the amount is shown as part of “Loan Payable” and described as “North West Tent & Awning Co Ltd—$37,984.00”; and at November 30, 1969, under “Long-Term Debt” as “Loan Payable to North West Tent & Awning Co Ltd—$38,014.00”. (3) In both situations described in point (2) above, ihe amounts are included in the same grouping and content as the “Shareholders’ Loans totalling $55,000.00”. (4) In response to questioning, Mr Bryant gave evidence that the reason he did not simply expand the existing operation of the appellant company to undertake the new role of manufacturing tent trailers commenced by Norseman in 1968, was that there was a substantial liquidity problem in the appellant company at that time. ...

During the 1966 to 1972 taxation years Marquis Ltée and Beaudet & Fils Inc (hereinafter “Beaudet Inc”) founded and operated a company known as Beaudet & Marquis Enrg, which became Beaudet & Marquis Inc on January 1, 1973; 4. ... Re Beaudet & Fils Inc (“Beaudet Inc”) 2. During the 1969 to 1972 taxation years the applicant was involved in the construction field; 3. During the 1966 to 1972 taxation years Marquis Ltée and Beaudet Inc founded and operated a company known as Beaudet & Marquis Enrg, which became Beaudet & Marquis Inc on January 1, 1973; 4. ...