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TCC

Kervel v. R., [1996] 2 CTC 2526 (Informal Procedure)

.: The Appellant is appealing under the Informal Procedure from an income tax assessment by the Minister of National Revenue (Minister) for the 1993 taxation year. ...
TCC

Furukawa v. R., [1996] 2 CTC 2641

.: The Appellant appeals from the assessment by the Minister of National Revenue (the “Minister”), whereby the Minister disallowed the deduction in the amount of $7,500.00 for the Appellant’s 1992 taxation year in respect of Canadian Exploration Expense (CEE). ...
TCC

Johnston v. R., [1996] 1 CTC 2001, 96 DTC 1888

& Mrs. Lloyd Johnston Deloyd Management U.S. Ltd.” in Regina for an additional assessment of $135,869 as a share of $1,000,000 assessed, to be due December 1, 1989 (Exhibit R-5). ...
TCC

Harvey v. R., [1996] 1 CTC 2577, 96 DTC 3252 (Informal Procedure)

.: This is an application for an order extending time to institute an appeal from an assessment in respect of the applicant’s 1989 taxation year. ...
TCC

Riepl v. R., [1996] 1 CTC 2611, 96 DTC 1882

.: The appellant appeals from assessments by the Minister of National Revenue (the “Minister”), for his 1988, 1989 and 1990 taxation years. ...
TCC

Widmer v. R., [1996] 1 CTC 2647, 96 DTC 3231 (Informal Procedure)

.: In this appeal for the 1992 taxation year, the only issue is whether a certain amount of $15,000 is required to be included in computing the appellant’s income. ...
TCC

Huard v. Minister of National Revenue, [1996] 1 CTC 2682

.: Mr. Robert Huard, an attorney, did not file income tax returns for the years 1972 to 1982. ...
TCC

Armstrong v. R., [1996] 1 CTC 2745 (Informal Procedure)

.: The issue in this appeal is whether the Appellant is entitled to what is commonly known as the Goods and Services Tax credit granted under section 122.5 of the Income Tax Act with respect to his 1992 and 1993 taxation years. ...
TCC

Bertrand v. R., [1996] 1 CTC 2992, 95 DTC 479

.: In 1990, Mr. Bertrand lived in a two- bedroom apartment situated in the Byward Market neighbourhood in Ottawa. ...
TCC

Michael Bendall v. Her Majesty the Queen, [1995] 2 CTC 2172, 96 DTC 1626

Thill & Associates Inc. (hereinafter "Thill"). She drew the appellant’s attention to a speed reading scheme available to clients of Thill. ...

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