Search - 司法拍卖网 人民法院

His income tax returns as filed reflect the following income and expenses related to his writings for: Income Expenses Profit (Loss) 1980 $ 797.25 $4,635.00 ($3,837.75) 1981 1,161,11 6,886.25 (5.725.14) 1982 2,756.00 (5,625.00) 1983 2,874.74 2,586.51 288.23 1984 7,744.39 4,934.95 2,809.44 Additional mortgage interest and an increase in the allowance for capital cost seem to account for the increase in expenses between 1980 and 1981, but no specific explanation was offered to the Court regarding the reasons for these increases. ...

., then continues as follows: The Appellant's argument improperly ignores the words “... by virtue of subsection 18(2)...” which operate to exclude from the addition to adjusted cost base called for by paragraph 53(1)(h) any property taxes which were previously paid, but were not deductible for some reason other than subsection 18(2). ...

The statutory definition looks to “... the amount received in the year....” ...

The Queen, [1986] 1 C.T.C. 484; 86 D.T.C. 6244, a decision of the Federal Court — Trial Division, and (2) The Queen v. ...

Rudy Jens stated that because of the extensive borrowing by him from the Bank with respect to the financing of his three aircraft companies, it was suggested to him by the Royal Bank in November 1975 that “... we would now appreciate if you would arrange to obtain term insurance on your life in the amount of $750,000 with either your estate or Mrs. ...

Finally in his propositions of a negative nature, Thorson, P. said, “... a transaction may be an adventure in the nature of trade although the person entering upon it did so without any intention to sell its subject matter at a profit? ...

Justice Collier of the Federal Court — Trial Division, recently reminded us that: But all these cases involving capital gain versus income, or adventure in the nature of trade, must depend on their own particular facts. ...

As suggested by counsel for the respondent, the $26,000 commission income is taxable in the hands of the taxpayer who earned it — the taxpayer who earned it can only be the one who had a binding contractual relationship with Midwest. ...

In response to a request by counsel for the respondent during the proof for information on the profitability of the appellant’s farm, Mr Pierre Leroux, CA, submitted the following table illustrating farm income and expenditures for 1977 to 1983 inclusive (Exhibits 1-1 and I-3): JEAN LEROUX 1977 1978 1979 1980 1981 1982 1983 Operating income 1,220 1,387 2,781 2,070 4,053 4,642 5,461 Operating expenses 480 4,219 6,020 1,237 1,975 2,355 2,907 Net 740 (2,832) (3,239) 833 2,078 2,287 2,554 Depreciation 100 865 1,492 1,875 1,875 1,875 1,875 After depreciation 640 (3,697) (4,731) (1,042) 203 412 679 Interest 1,575 2,252 1,549 1,459 2,984 361 — Profit (935) (6,249) (6,280) (2,501) (2,781) 51 679 These figures, which were not disputed by counsel for the respondent, show a gradual increase in farm income and a gradual decrease in operating expenses. ...

On July 26, 1976, Dr Rosenfeld and Mr Palnick sold both parcels of Pt 199 to Michel Langelier Inc and Morin & Associates Inc for $6,000 per arpent, whence the $108,321.97 profit earned by Dr Rosenfeld and the $83,450 profit earned by Mr Palnick. ...