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

The appellant had operated a farm for several years raising oats, hay and grain and in addition swine and cattle with the following result: Type of income Year Hay/Straw Oats Grain Other Swine Cattle Total 1965 $ 27 $ $ $ 22 $ 577 $ 2,407 $ 3,033 1966 660 6,457 7,110 1967 251 199 25 2,715 3,190 1968 580 1,215 1,795 After some 15 years’ farm experience, the appellant in 1967 decided to switch to horse-raising and breeding. ...

The partners’ shares were as follows: Charles Laurin $ 3,385.18 Jacques $ 6,358.88 Jean-Guy $10,907.00 Laurent ”’ $10,429.25 Hubert ”’ $10,561.80 Jean-Pierre ”’ $10,447.65 These amounts, derived from the partnership distribution, were included by the respondent in the income of the appellant and his brothers respectively. 3.9 The respondent included in each partner’s income an amount of $1,843.10, one-sixth of $11,058.77, which the partnership had earned and not reported. ... The changes are underlined: Salary Share: Charles Laurin $ 3,385.18 $ 3,385.18 Jacques ”’ $ 6,358.18 $ 6,358.18 Jean-Guy $ 5,407.00 $10,907.00 Laurent $ 4,929.25 $10,429.25 Hubert ”’ $ 5,061.80 $10,561.80 Jean-Pierre ”’ $ 4,947.65 $10,447.65 $30,089.06 $52,089.76 The salaries totalling $30,089.06 were deducted from the total income of $52,089.76, leaving assets of $22,000.70 in the partnership. ... This notice shows that the appellant was assessed as follows: Salary: $ 4,947.65 Share: $ 5,500.00 Unreported income: $ 1,843.10 $12,290.75 The Board’s decision is that the appellant’s income should be computed thus: Salary: $ 4,947.65 Profit share: $ 5,509.76 $10,457.41 5. ...

Sale No 2 — Martin to Woodlands — sold in April 1969 for $340,000 — 105 acres; 2. Sale No 4 — Campagnaro — sold in November 1969 for $350,000 — 99 acres; 3. Sale No 6 — Rutherford — sold in December 1973 for $310,000 — 43 acres. ...

It was on the basis of these that the appellant and the respondent were able to establish the following income: 1976 — $ 5,307.34 1977 — $ 9,015.39 1978 — $11,858.33 The returns were then completed for the years in question (Exhibits 1-1, 1-2 and I-3). ...

In cross- examination, the respondent established the following: EQUIPMENT AND SALES CHART 1975 1976 1977 EQUIPMENT $ 35,639 $ 45,459 $ 50,698 SALES $1,217,651 $2,129,655 $2,927,689 BREAKDOWN OF SALARIES (1977) A total of $812,455.00 is distributed as follows: GRAPHICS $349,134 (for 20 employees) OUTSIDE LABOUR $ 31,616 (work performed by artists, layout artists and for extra work) PHOTOGRAPHY SECTION $ 17,364 (for 1 photographer) CAMERAS $ 24,971 (for 1 senior, 1 junior, in photo-engraving) SUPERVISORY DEPARTMENT $ 85,096 (for 5 employees whose role (purchasing and services and responsibility consist in internal and external co ordination, supervising the making of layouts) OTHER SALARIES $304,274 (administration, support, sales and for 6 secretaries) Mr Séguin then explained that the information-gathering process consisted in obtaining as much information as possible, enabling the client to reach a wider public in order to sell his product. ... Mr Albert L’Ecuyer, who has been the appellant company’s chartered accountant since 1963, filed a statement of sales as Exhibit A-14: CABANA, SEGUIN INC Statement of Sales 1974 to 1977 1974 1975 1976 1977 Sales Graphics $775,065 $1,217,650 $1,746,425 $2,195,781 (100%) (100%) (82%) (75%) Media —. — $ 383,229 $ 559,345 (18%) (19.1%) Fees — — — $ 172,561 (5.9%) Sales $775,065 $1,217,650 $2,129,654 $2,927,687 (100%) (100%) (100%) (100%) He explained that the appellant first of all paid the excise tax on the invoice sent to it by the printer. ... “Nemo dat quod non habet” — one cannot give what one does not have. The appellant did not have raw materials to be processed and therefore could not produce a manufactured product. ...

He filed a schedule of farm losses for the years 1969 to 1976 inclusive which reads as follows: 1A ARTHUR BELL HOLDINGS LTD SCHEDULE OF FARM LOSSES 1969 — 1976 Year Available Date loss Ending Farm Carried 30 June Loss Available 30 June Loss Claimed Forward 1976 Expired To 1969 $ 7,500.00 $ 5,000.00 $ 2,500.00 $- $2,500.00 1970 15,848.67 5,000.00 10,848.67 — 10,848.67 1971 21,299.12 5,000.00 16,299.12 — 16,299.12 1972 38,363.04 5,000.00 33,363.04 33,363.04 — 30 June 1977 1973 37,828.26 5,000.00 32,828.26 32,828.26 — 30 June 1978 1974 28,115.00 28,115.00) — — — 1975 15,309.33 15,309.33) (1)- — — 1976 74,650.42 74,650.42) — — $238,913.84 $143,074.75 $95,839.09 $66,191.30 $29,647.79 (1) Treated as a business loss, but Revenue Canada has already served notice that 1974 loss is being disallowed and treated as restricted farm loss. ... I quote from a decision of my colleague, Mr D E Taylor, in James R Leslie v MNR, [1982] CTC 2233; 82 DTC 1216, at 2244 and 1225 respectively: It would appear from Moldowan (supra) that “start-up costs” as a deduction may not be limited to just the restricted farm loss — the Court speaks of.. deduct the full impact.. ... The “start-up costs” for farming which this taxpayer is entitled to deduct as operating “losses” are founded in the appropriate classification into which he falls, as outlined in Moldowan (supra) — Class (2), restricted to $5,000 per annum. ...

ILLUSTRATION OF THE INCOME OF A POLICE OFFICER ABSENT DUE TO OCCUPATIONAL DISABILITY Officer injured 52 weeks (col 1) (col 2) (col 3) (col 4) (col 5) Situation — 1974-1977 Suggestion Situation 1978 Officer on Agreement of Department Reductions Reductions duty — 1976 Situation of Revenue — Article XX T-4 — TP-4 52 weeks Deductions on Quebec $22,445 Situation — Deductions on $8,945 $ $ $ $ $ Salary 22 445,00 8 945,00 8 945,00 2 834,75 19 610,25 (22 445- (996,63- 13 500) 1 838,12) Source deductions Quebec Pension Plan 169,20 169,20 143,01 33,03 136,17 MUC pension plan 1 626,40 1 169,20 1 652,59 1 762,57 (136,17) UIC 187,20 187,20 134,17 42,52 144,68 Health program contributions 235,00 235,00 101,20 — 235,00 Provincial tax 3 017,68 3 017,68 487,50 — 3 017,68 Federal tax 2 712,89 2 712,89 324,97 — 2 712,89 Total: 7 948,37 7 948,37 2 843,44 1 838,12 Net salary received from employer 14 496,63 996,63 6 101,56 996,63 (8 945- (14 496,63- 7 948,37) 13 500) Benefits payable under the Workmen’s Com pensation Act — 13 500,00 13 500,00 13 500,00 Tax repayments — 5 104,93 — — Total net income 14 496,63 19 601,56 19 601,56 14 496,63 Source: Table of source deductions for 1978 1981.11.16 3.11 In paragraphs 5, 6, 7, 8, 9, 10 and 11 of his pleading, counsel for the respondent provided a good summary of the facts explained by witnesses regarding the 1978 amendments. ... IV — STATEMENT OF EARNINGS AND DEDUCTIONS (I-4, p 5) FOR 1978 A B C ($) ($) ($) Income — Salary 20 488,30 3 097,43 17 390,87 — Overtime 473,98 — 473,98 Total: 20 962,28 3 097,43 17 864,85 Deductions — Federal tax 2 272,86 588,92 1 683,94 — Quebec tax 2 785,23 686,24 2 098,99 — MUC pension plan 1 458,92 — 1 458,92 — QPP 169,20 — 169,20 — Unemployment insurance 187,20 — 187,20 — Health program contributions 145,80 4,94 140,86 Total: 7 019,21 1 280,04 5 739,11 A: Provisional totals as of December 29, 1978 B: Adjustments to totals reflecting the application of article XX C: Totals according to the pay record for 1978 entered on 1978-T-4 and TP-4 slips and not including the benefits payable under the Workmen’s Compensation Act 1981.11.16 16. ... Is it then $19,041.09, or $20,962.28 — $1,921.19, as the appellant claims? ...

Chairman of the pediatrician’s Reunification Committee in Quebec City. 3.03 For the years concerned the appellant claimed the following expenses in computing his net income, part of which were allowed by the respondent and part disallowed: Claimed Allowed Disallowed 1972 $6,430.79 $4,367.92 $2,062.87 1973 $7,735.99 $5,171.86 $2,564.13 1974 $9,672.73 $4,484.64 $5,188.09 The following is a breakdown of these amounts for 1974: 1974 Claimed Allowed Difference General expenses Association $ 913.50 $1,003.00 $ (89.50) Travel, conferences, entertainment and subscriptions $4,089.59 293.51 $3,696.08 Legal fees and collection Telephone $ 379.33 $ 279.30 $ 100.03 Medicaments and instruments $ 400.75 205 97 $ 194.78 $5,783.17 $1,881.78 $3,901.39 Automobile expenses Gas and maintenance $3,170.73 $2,746.15 $ 424.58 Insurance $ 392.00 $ 392.00 Garage rental and snow removal $ 319.23 — $ 319.23 Parking $ 46.30 — 47.30 Depreciation-Automobile $1,114.02 $1,199.94 $ (85.92)-Snowblower $ 142.80 — $ 142.80 $5,186.08 $4,338.09 $ 847.99 Less Personal use $,296.52 $,735.23 $ 438.71 $3,889.56 $2,602.86 $1,286.70 $9,672.73 $4,484.64 $5,188.09 3.04 The appellant produced an impressive number of receipts to prove these expenses. ... There are — I’m sorry — there aren’t just presents! When I receive a colleague at our home, if I decide to buy him a drink, I think that out of regard or gratitude for what he’s done, or if he comes to see me or consult me, then I’m entitled to deduct it. ... Act — case law — comments 4.1 Act The statutory provisions relevant to this case are paragraph 18(1)(a) and section 67 of the Income Tax Act. ...

Argument The relevant points highlighted by counsel for the appellants, which had been brought out in evidence, were: (For Finch) — Phillip Moubray knew the orchard business; — He had some indication that the land would be suitable; — He acquired some equipment; — He cleared about 25 to 30 acres; — Soil tests were done; — The climate was good; — The irrigation costs discouraged him from continuing in the grape business; — He planted some 4,000 Scotch pine trees; — He fenced the property; — He ran some cattle on it; — There was little speculation on land going on in the area at the time of acquisition; — He wanted to try something different that selling real estate, and going back into the vineyard business was natural; — The land still remains undeveloped. (For McKinley) — Purchased a farm and potential orchard; — It had substantial timber on it; — Some limited logging was done; — Property was fenced; — Some cherries were planted as an experiment; — Irrigation was improved; — Ran some cattle; — Property held for some 14 years; — The land still remains to this day in its same undeveloped condition. (For Peachland) — Thirty-eight (38) acre operating farm; — Two thousand fruit trees; — Of three (3) managers, only one had been satisfactory; — Trees were being destroyed by animals; — The land and farm remain relatively unchanged since the sale. ...

Track and $ 6,000 $ 4,500 100 100 $ 6,000 $ 4,500 judge’s quarters 1,200 1,200 100 100 1,200 1,200 2. ... Inside track 40,000 (0.05) $ 2,000.00 (0.05) $ 2,000 5. Access road 21,000 (0.10) $ 2,100.00 (0.05) $ 1,050 6. Parking 100,000 (0.08) $ 8,000.00 (0.10) $10,000 7. 6” pipe aqueduct 1,100 (long) (5.50) $ 5,500.00 (2.08) $ 2,288 8. 4” inch pipe aqueduct 1,200 (long) (4.50) $ 5,400.00 (2.44) $ 2,684 9. 6’ high wood fence 4,000 (lin)(50%) (2.00) $ 4,000.00 (2.00) $ 4,000 10. 4’ high fence—sletcoh 336 (lin) (4.00 x 90%) $ 12.10 (2.71) $ 910 11. ...