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TCC
Madeleine Dubé Charrier v. Minister of National Revenue, [1989] 1 CTC 2214
Applying this reasoning to the facts of the instant case, it would seem that the transfer of property to the appellant was a transfer made “ virtue of” the interim relief order within the meaning of subsection 160(4) of the Act, up to the amount of the arrears owed the appellant by Mr. ...
TCC
Gerd P. Weih v. Minister of National Revenue, [1988] 2 CTC 2013, 88 DTC 1379
., [1961] CR 85 at 98 where he said that these words "have the same meaning as ‘with all due diligence’ or ‘within a reasonable time' ”. ...
TCC
Granville K. Sheldon v. Minister of National Revenue, [1988] 2 CTC 2039, 88 DTC 1392
These provisions are incorporated as part of this Memorandum of Agreement as Appendix A — Employee Assistance Agreement, attached to this document. ...
TCC
Christos Antoniou v. Minister of National Revenue, [1988] 2 CTC 2055, 88 DTC 1415
No order shall be made under subsection (1) (a) unless the application to extend the time for objecting or appealing is made within one year after the expiration of the time otherwise limited by this Act for objecting to or appealing from the assessment in respect of which the application is made; The present case must, at the outset, be distinguished from the line of cases where the notice of assessment was sent addressed to the taxpayer / elsewhere than at his actual mailing address. ...
TCC
Estate of Lewis Ira Smith v. Minister of National Revenue, [1988] 1 CTC 2140, 88 DTC 1099
.: — These appeals are in respect of the appellant's 1980, 1981 and 1982 taxation years and raised two issues. ...
TCC
Sara Shlien v. Minister of National Revenue, [1988] 1 CTC 2244, 88 DTC 1152
Taking this amount into account leaves a deficit in her net worth of $73,655.87 — $22,300.00 $51,355.87. ...
TCC
John Thomas Ballard v. Minister of National Revenue, [1987] 1 CTC 2154, 87 DTC 157
He submitted that the letter "... is clearly a covenant which relates to what the employee is to do; he is to continue working for Canadian Fishing Company and on termination he will receive that amount.... ...
TCC
Donald B. Dodds v. Minister of National Revenue, [1987] 1 CTC 2265, 87 DTC 205
A schedule of gross income and expenses prepared and filed by the respondent shows: Net Profit Taxation Years Gross Income Gross Expenses (Loss) (Loss) 1978 $4,389.00 $ 7,983.29 ($3,594.29) 1979 2,494.64 2,554.96 (60.32) 1980 1,249.00 4,123.49 (2,874.49) 1981 205.00 6,011.27 (5,806.27) 1982 1,752.70 3,525.96 (1,773.26) 1983 937.60 6,638.68 (5,701.08) 1984 7,977.51 16,701.19 (8,723.68) The increase in expenses in 1984 over 1983 is accounted for mainly by an expense of $3,483.82 in respect of oil which was used as fuel for the production of maple syrup and additional capital cost allowance on what appears to be machinery and equipment purchased for the same purpose. ...
TCC
Hugh Lowery v. Minister of National Revenue, [1986] 2 CTC 2171, 86 DTC 1649
On September 6, 1978, Glenn and his wife Joanne filed the requisite registration under the Business Names Registration Act (Manitoba) declaring, inter alia, that they intended to carry on business under the firm name of Lowery's Treads & Threads (Threads) and that no other person or corporation was associated with them in this business. ...
TCC
Leon Broitman and Len’s Clothing and Furniture Ltd. v. Minister of National Revenue, [1986] 2 CTC 2283, 86 DTC 1711
On busy days she went to the store for longer periods — Friday, Saturday, holidays and fall fair days. ...