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

That exhibit is reproduced herein: We are here as your friends & we know that the agency is in terrible strain and this has been very hard on you & your family. ... I’m going to quit—which may be of great relief to her, and at that time you can give us your resignation & retain your dignity. ... I want you to know how much I & the board admire you & your capabilities, but it was the rule of the board that I have to ask for your resignation. ...

(Signed) CYRILLE A LAFERRIERE — seller (Signed) CLAUDE DESJARDINS — buyer (Signed) PAUL-AIMÉ SAURIOL — buyer 4.06 The amount paid for the appellant’s rights in the partnership came to $183,563, payment of which was made over a four-year period in accordance with contract A-2. ... It came to about $30,000 and is not relevant to the case at bar. 4.07 The amount of $183,563 was determined by the partnership auditors, the firm of accountants Samson, Belair & Associés. ... Act — case law — comments 5.1 Act The chief sections concerned in the case at bar are section 34, subparagraphs 53(1)(e)(i), 53(2)(c)(i), (ii) and (v), paragraph 54(b), 96(1)(f), subsections 96(1.1), 96(1.2), and 96(1.4). ...

One is thus left with the strange situation that the Collection Department appears more concerned about collecting $12,000 (the amount of the personal assessments — six (6) demands for payment), than $335,000 (the amount of the total of the Skirt Togs assessments — No demand for payment over a period of eight (8) months). 5. ... (SN p 47) Mr Klein however said that the $1,079,000 became $638,000 in August 1980. 3.14 Pursuant to the reassessments (Exhibit A-1), the additional income and penalties for the years involved are as follows: Additional income Penalty 1969 $ 99,758 $ 9,961.89 1970 77,110 6,247.37 1971 82,999 4,567.91 1972 33,379? ... Law — Cases at Law — Analysis 4.01 Law Subsections 167(1), (2), (3) and (5), and 244(14) of the Income Tax Act are the main provisions involved in the present case. ...

Interest and Bank charges: $10,707 Travel and Entertainment: $ 2,274 Depreciation Expense: $17,922 The net income, before tax, was used in the application of the rate of return. 3.11 The respondent’s appraiser, Mr Koivane Yuh, computed the value of the farm on the basis of seven sales, not of cranberry lands, but on blueberry lands, shallow peat lands, and bared lands acquired in 1971 and 1972. ... It was his mandate — the business portion being calculated by another appraiser. 3.12 Another appraisal report (Exhibit A-7) was made by Mr E W Palmer of Bell-Irving Realty Limited in February 1969. ... Therefore, the best way to establish the value of the farm is the income approach, unless it could be proved that the liquidation value or the real estate value were higher. 4.02 The points in dispute between the two appraisals made pursuant to the income approach method are first, the amount of $30,903 of expenses (interest and bank charges — $10,707; travel and entertainment — $2,274; depreciation expense — $17,922) which, according to Mr Anderson, are not directly attributable to the real estate operation of the subject, and secondly, the amount of $40,000 computed under the 1972 Income Tax Act. 4.03 The Board does not see why interest and bank charges would not be taken into account, even if it could be said that this expense is “not directly attributable to the real estate operation of the subject”, ie, of a cranberry farm. ...

The basic facts as outlined by the appellant were: — the taxpayer was invited to Japan by the Nisson Automobile Company (Canada) Ltd (Nisson) to view the manufacturing facilities of that company. The trip in respect of costs and time spent in Japan was entirely of a business nature. — the taxpayer acknowledged that some portion of the expenses ($550) is of a personal nature. — The benefit deemed by the Minister to be taxable is excessive. The contentions of the respondent were: — that the appellant was the (part) owner of a Datsun Dealership (Southside Datsun Ltd of Vancouver, British Columbia); — that Nisson Automobile Company (Canada) Ltd was the appellant’s supplier and that in 1977 Nisson gave the appellant a trip to Japan; — that the trip to Japan was a personal benefit to the appellant, and that no part of the trip involved business activities. ...

Rempel was in the construction business and in 1967 incorporated H & D Investment Limited. ... The sequence of events was as follows: December 22, 1972— — Bank loan to taxpayer, H J Rempel $60,000 —Savings account opened in name of taxpayer, H J Rempel with deposits of $60,100 —Withdrawal from savings account $60,000 January 5, 1973— — Deposit in savings account $60,000 — Withdrawal from savings account $60,000 — Repayment of bank loan $60,000 (i) The securities on which the taxable capital gain was realized in 1972 were registered in the name of the Appellant, were purchased by the Appellant, were sold by the Appellant, and were beneficially owned by the Appellant. ... Journal entry # 43 represented transactions by Rempel in December 1973. ...

The amounts for the years in question are as follows: (a) in the case of Placements LTG Inc: 1973 $15,000; 1974 $41,000; 1975 $ 8,000 and again in 1975 $ 6,500, of which operating profits were $ 6,500, which was also reported. (b) in the case of Placements EQ Inc: 1972 $15,000; 1973 $16,000; 1974 $19,000; 1975 $ 9,000. ...

—The appellant, in computing its taxable income for the 1969, 1970 and 1971 taxation years, sought to deduct expenses for business travel as set out below: 1969 $3,609 1970 $6,490 1971 $8,702 —The respondent, in calculating the appellant’s taxable income for the 1969, 1970 and 1971 taxation years, allowed expenses for business travel as set out below: 1969 $ 659.82 1970 $ 456.96 1971 $1,537.39 and the respondent applied penalties for the taxation years 1969 and 1971. ... BETWEEN: JET METAL PRODUCTS LIMITED, hereinafter referred to as the Party of the FIRST PART — and — H A ASTLETT & CO (CANADA) LTD, hereinafter referred to as the Party of the SECOND PART Whereas the Party of the Second Part has sold and delivered to Norsofco Group Limited, certain merchandise more particularly described in invoices addressed to the said Norsofco Group Limited. ... SIGNED, SEALED AND DELIVERED JET METAL PRODUCTS LIMITED — in the presence of— Witnessed by (Signature) (Signed) Keith Alexander H A ASTLETT & CO (CANADA) LTD. ...

Mr Mottershead said that the appellant owned 50% of the shares of Francis M & A Holdings Limited (“Holdings”), which shares were valued at approximately $82,000 at book value. ... It would seem that where powers are granted to some authority, as in Bawtinheimer v Niagara Falls Bridge Commission and Thames (River) Conservators v Smeed, Dean & Co., the courts are likely to hold that the special provision is additional. But where a special procedure or modus operandi is prescribed for a special case, as in Blackburn v Flavelle, the courts are likely to regard it as exclusive, on the same principle that a codifying statute is regarded as exhaustive, 51 namely, that the legislature has manifested an intention to create a complete legislative code governing the subject-matter. 50 See R v Eastern Archipelago Co (1853), 1E & B 310; 2 E & B 856. 51 Bank of England v Vagliano Bros, [1891] AC 107. ...

. — In the alternative, the amount assessed was properly included in income as benefits conferred upon the appellant qua shareholder by the company within the meaning of subsection 15(1) of the Income Tax Act. Evidence and Argument The pertinent facts established, as I see them, were: —Springwood did advance to the appellant the amount of $50,645. in 1975; —the advance which was in the form of construction material and labour went into the building of a personal residence for the appellant (the house); —even before it was completed, the house was encumbered by further obligations—at least a first mortgage of $60,000 and a second mortgage of $35,000; — no amounts were repaid to Springwood in 1976; — no arrangements were made with Springwood to repay the advances; — in 1977 the house was sold, and the $16,522.02 noted above was all that remainded available to pay off any part of the obligation to Springwood. ...