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

In subparagraph (e) he added after the word “delivered” the following words “and on quantity of fertilizers and supplies purchased... ”. 3.03 It was also admitted by both representatives of the parties that Mr Peter Kinnee had included in his income for the 1977 taxation year the amount of $1,227.61, and his son Mr Dennis Kinnee included the amount of $2,455.23, which are / and /3 of the amount received in cash as patronage dividends, the total is $3,682.84. 3.04 The T4-A forms issued by the Pool to the appellants are as follows: Peter Kinnee: $1,830.00 Dennis Kinnee: $7,333.49 Total $9,163.49 3.05 The amount of $5,480.65 ($9.163.49 of paragraph 3.04 less $3,682.84 of paragraph 3.03) is the sum that the appellants have not actually received and that the respondent has included in their income on the basis of the partnership / and %. 4. Law — Cases of Law — Analysis 4.01 Law The main legal provisions involved in the present case are section 135 and subsection 56(2) of the Income Tax Act and section 32 of the Alberta Wheat Pool Act 1970. ... Therefore they were illegally included in the appellants’ income by the respondent. 4.03.2 On the one hand, subparagraph 135(4)(g)(ii) of the Act quoted above, says that the word “payment” includes the “application by the taxpayer of an amount to a member’s liability to the taxpayer... pursuant to a by-law of the taxpayer, pursuant to statutory authority... ”. ...

Labour costs incurred for improvements to the hotel $ 1,489.50 For 1973 1. ... Bonus to Bernard Gauthier $ 9,000.00 3. Wages for two part-time employees $10,000.00 4. ... If the Board takes this as a base, the total cost of the materials would be $27,250 ($14,900 — 55 x 100), that is, a difference of $9,500 ($36.750 —. $27,250) with respect to the. total. ...

If I were to race the — and his younger brother might be worth half that. ... Income tax — Federal — Bonus received for pre-payouts of mortgages — Whether The taxpayer purchased mortgages from several brokers. ... Income tax — Federal — Income Tax Act, RSC 1952, c 148 (am SC 1970-71-72, c 63) — The taxpayer, a self-employed plumbing contractor, did not file income tax returns for 1973 to 1976. ...

The following information may be summarized from the notices of appeal: — The appellant is a farmer, involved in cattle raising and cattle buying, residing near Boissevain, Manitoba. — The appellant and his wife Barbara Ransom (“Barbara”) are the sole beneficial owners of the common stock of Don Ransom Livestock Ltd (“Livestock”) and Don Ransom Holdings Ltd (“Holdings”) with Barbara owning 25% of the common stock of each corporation. — The Tennessee Game Farm (“TGF”) is a commercial version of a city zoo, located on 150 acres of land in close proximity to Nashville, Tennessee, in the United States of America. — Lloyd Tytlandsvik (“Lloyd”), the appellant’s father-in-law, and Leonard Peterson (“Len”), the appellant’s brother-in-law, along with their spouses, have since late 1971 been active in the management and operation of the TGF. — For financial reasons, in 1972, the appellant was asked to invest some funds in the TGF. — The TGF operates with a fiscal year terminating on December 31st of each year. — In its 1972 to 1976 fiscal years the TGF incurred operating losses after depreciation as follows: 1972 $37,985.64 1973 49,778.83 1974 38,151.47 1975 38,124.50 1976 25,904.59 — The portion of the operating losses of the TGF deductible by the appellant in each of the 1972 to 1976 taxation years of the appellant, in accordance with paragraph 96(1)(g) of the Income Tax Act, RSC 1952, c 148, as amended by SC 1970-71-72 c 63 (the “Act”) is: 1972 $ 7,597.13 1973 9,955.77 1974 11,445.44 1975 11,437.35 1976 7,771.38 — A substantial portion of the capital contributions made by the appellant to the TGF between November 1st, 1972 and December 31, 1976 were obtained by the appellant by borrowing the funds from Livestock. — The fiscal year of Livestock, at all material times, terminated at the end of February in each year. — Not having cash to repay Livestock, the appellant in February of 1977 decided to and did dispose of his interest in the TGF to Livestock for the amount of $103,000. — The financial statements of Livestock indicated a “Purchase of loans receivable — $103,000” and under the notes to the financial statement “Note #2 LOANS RECEIVABLE. ... By a resolution of its directors of even date, Holdings evidenced the aforementioned purchase. — The drawing account of the appellant with Livestock, at the material times, had balances as follows: Dec 31, 1974 $ 8,778.77 Cr. ... Based upon the above, the appellant’s position was outlined: — The unprofitable start up period for the TGF was extended due to the delay in the completion of the four lane access route and the requisite interchange, but satisfied that TGF would become profitable and also that its property would become more valuable, the appellant agreed to become a partner with a 20% interest in TGF. — The appellant, Lloyd and Len recognized that the appellant might be expected to contribute more capital as time went on and it was agreed that when and if the appellant’s capital contribution got around $100,000 his interest in the partnership would be increased to 30%. — Between November 1, 1972 and December 31, 1976, the appellant advanced a total of $104,660 US ($104,660 Cdn plus exchanges of $210.55) to the TGF, of which $96,660 US ($96,660 Cdn plus exchange of $194.46; $96,854.46 Cdn in total) was considered by the partners as the capital contribution of the appellant for his partnership interest which in 1974 was increased to 30% in accordance with the preceding paragraph. — The appellant with Lloyd and Len did form a partnership pursuant to the oral agreement between themselves. — The appellant did pay a total sum of $96,854.46 Cdn as a capital contribution to the TGF partnership. — The appellant did transfer his TGF partnership to Livestock in February of 1977 for the amount of $103,000 Cdn, thus incurring a taxable capital gain for his 1977 taxation year in the amount of $24,103.94; — The appellant did incur losses properly deductible, in accordance with paragraph 96(1)(g) and subsection 3(d) of the Act, in his 1972 to 1976 taxation years as follows: 1972 $ 7,597.13 1973 9,955.77 1974 11,445.44 1975 11,437.35 1976 7,771.38 In reply, the Minister assumed: — Livestock and the appellant were not persons dealing with each other at arm’s length; — Livestock and Holdings were not persons dealing with each other at arm’s length; — Bona fide arrangements were not made at the time the loans were made for repayment thereof; — The appellant was not in partnership with his father-in-law or brother-in-law in the operation of TGF during the 1972- 1976 taxation years; — The appellant did not share in the losses or profits generated by TGF during the period 1972- 1976; — During all material times the appellant was not actively engaged in the operation of TGF And the Minister contended: — There was no assignment by the appellant of a partnership interest in TGF to Livestock on February 27, 1977; — The appellant is not entitled to deduct a share of the losses incurred by TGF during the years 1972- 1976 (if such losses were incurred, which is specifically denied). — In the alternative the respondent submits that if the appellant did assign his interest in the partnership of TGF (which is specifically denied), the value of the said interest was not $103,000. ...

In arriving at these assessments the Minister of National Revenue included the following amounts in his calculation of the appellant’s income: 1972 — $28,488 1973 — $35,569 1974 — $40,667 1975 — $57,051 During the taxation years 1972 to 1975 inclusive the appellant was a shareholder in “Placements J M Chaput Ltée”, a company which held the majority of the shares of “Permanse Ltéé” (“Permanse”), which, in turn, had acquired all of the shares of “Stafex Ltée” (“Stafex”). ... The products or services — training courses, motivational lectures and so on — are the property of the companies and are given by Jean-Marc Chaput, Art Woodhouse, Donald Sproule and the other employees or shareholders. ...

Mr Fernand Fournier Salary Total (Hilton Tips Tips Tips Tips tips 163(2) Hotel) reported added assessed penalty 1976 — 6,367.95 nil 11,749.00 11,749.00 423.17 1977 — 6,246.50 nil 11,749.00 11,749.00 407.87 2. Mr Carl Corbeil Salary Total (Hilton Tips Tips Tips Tips tips 163(2) Hotel) reported added assessed penalty 1976 — 5,697.91 300.00 7,105.00 7,405.00 282.62 1977 — 5,880.20 450.00 6,955.00 7,405.00 286.10 3. Mr Jean-Paul Sarradet Salary Total Total (Hilton Tips Tips Tips Tips tips tips 163(2) 2) Hotel) reported added assessed penalty 1976 — 7,164.05 nil 6,524.13 6,524.13 275.82 1977 — 5,848.36 500.00 6,024.13 6,524.13 241.50 4. ...

The appellant sold no horses since 1974 and the following is a picture of his profit and loss for the years 1974, 1976, 1977 and 1978: 1974—$11,181.20 (loss) 1976— $ 5,514.00 (loss) 1977— $ 5,019.37 (loss) 1978— $ 1,135.00 (profit) I refer specifically to the case of William Moldowan v Her Majesty The Queen, [1977] CTC 310; 77 DTC 5213. ...

(Sgd) A F Rodger Cancelled cheques were identified also and filed with the Board by the appellant as follows: Date Payee Purpose (According to Appellant) Interim Home 1973 Alimony Mortgage Error July 20 Barbara A Brooks $ 500.00(xx) $ 500.00 July 20 Crown Life Insurance $ 223.00 $ 223.00 August 24 Barbara A Brooks 1,000.00 446.00 $1,446.00 September 25 500.00 223.00 $ 50.00 $ 773.00 October 23 500.00 223.00 50.00 $ 773.00 November 23 500.00 223.00 $ 723.00 December 18 500.00 223.00 $ 723.00 $5,161.00 $3,500.00 $1,561.00 $100.00 (xxx) (x) The appellant explained that the excess amount of $100 (marked x) had been adjusted in later payments and therefore the total amount involved ($5,061) did not include this $100. ...

In October of 1966, the Appellant, together with others agreed to invest certain monies in a private company called Columbia Auto Rentals & Services Limited (“Columbia”). ... Income Tax Act, RSC 1952, c 148 — 4, 5(1)(a), 16(1) — Indirect payments — The appeal concerned amounts of $2 and $26.80 added to appellant’s income as contributions made on his behalf to an insurance plan. ... After examining the return, respondent raised the net income for the year to $6,380.76, as shown by Form T7W-8, set out below: Net income reported $5,411.45 Add: Contribution to ACTRA Insurance Plan on your behalf by Canadian Marconi Company $ 2.00 Contribution to Actra Pension & Insurance plans on your behalf by The National Film Board 26.80 28.80 Expenses disallowed: Telephone & Telegrams $ 65.00 Rental-office 250.00 Selling expenses 240.00 Transportation 390.00 945.50 $6,385.76 Deduct: Error in expense claimed 5.00 Net income assessed $6,380.76 section 12(1) of the Income Tax Act, RSC 1952, c 148). ...

The appeal was based on the following contentions by the taxpayer: — The appellant now resides at R R #7, Chatham, Ontario. — Cambrian approved consulting fees during its 1979 fiscal year. It also declared and paid dividends during that same year. — Crawford Ltd has an ongoing agreement to perform and receive payment for its consulting services to Cambrian. — The appellant personally owns shares of Cambrian. ... In a subsequent interview with the accountants for Cambrian — Martin, Tilley & Co, chartered accountants of Chatham and London, Ontario — Mr Powell was informed that there had been an unaccounted for $10,000 deposit certificate which showed up in the bank confirmtion of Crawford Ltd at the fiscal year end, and the accountants, lacking any information on it, credited that amount to income of Crawford Ltd. ...