Search - 哈尔滨到北京 公里数

The Queen, 2016 TCC 260 (Informal Procedure)-- summary under Registrant Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Registrant registrant based on wind-up activities Favreau J found that, notwithstanding the revocation of its revocation, the taxpayer was still a “registrant” – whose definition includes a “person who is required to be registered”- given that it still held equipment which it was seeking to sell (some of which it sold eight months’ later). ...

The Queen, 2010 DTC 1206 [at at 3541], 2010 TCC 310-- summary under Subsection 163(2) Summary Under Tax Topics- Income Tax Act- Section 163- Subsection 163(2) sloppy bookkeeping ≠ gross negligence In finding that the portion of penalties assessed against the taxpayer that were based on related company expenses should be reversed, Woods, J. stated (at para. 42) that: It is quite possible that these errors were a matter of sloppy bookkeeping. ...

MNR, 91 DTC 1265, [1991] 2 CTC 2442 (TCC)-- summary under Subsection 152(1) Summary Under Tax Topics- Income Tax Act- Section 152- Subsection 152(1) In dealing with a submission that a Revenue Canada official had given the taxpayer some assurance that the taxpayer would not be assessed under s. 227.1, Mogan J. stated (p. 1270): "... ...

., 97 DTC 55, [1997] 2 CTC 2184 (TCC), briefly aff'd on procedural grounds 2000 DTC 6060 (FCA)-- summary under Subsection 163(2) Summary Under Tax Topics- Income Tax Act- Section 163- Subsection 163(2) In finding that even if (contrary to her actual finding) that amounts received for non-compete covenants by the taxpayer were taxable, penalties would not have been applicable, Lamarre TCJ. stated (at p. 72): "... considering all the different positions taken by the Minister to try to justify his own assessments, I do not see how we can attribute to the appellants a degree of negligence... when especially they have obtained professional advice that the NCA payments were not taxable. ...

The Queen, 2014 DTC 1108 [at at 3229], 2014 TCC 102 (Informal Procedure)-- summary under Pension Income Summary Under Tax Topics- Income Tax Act- Section 118- Subsection 118(7)- Pension Income periodic discretionary withdrawals ≠ periodic amount The taxpayer had discretion as to when and in what amount to withdraw from her RRSP. ...

The Queen, 2014 DTC 1108 [at at 3229], 2014 TCC 102 (Informal Procedure)-- summary under Annuity Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Annuity periodic discretionary withdrawals ≠ periodic amount The taxpayer had discretion as to when and in what amount to withdraw from her RRSP. ...

The Queen, 2012 TCC 105-- summary under Section 3 Summary Under Tax Topics- Income Tax Act- Section 3 The taxpayer, a lawyer, was bilked of $400,000 by scam artists, posing as clients, who induced him to incur "processing " fees in connection with the recovery of a supposed container in the Ivory Coast containing US$8.5 million of cash. ...

The Queen, 2012 TCC 105-- summary under Paragraph 4(1)(a) Summary Under Tax Topics- Income Tax Act- Section 4- Subsection 4(1)- Paragraph 4(1)(a) The taxpayer, a lawyer, was bilked of $400,000 by scam artists, posing as clients, who induced him to incur "processing " fees in connection with the recovery of a supposed container in the Ivory Coast containing US$8.5 million of cash. ...

The Queen, 2012 TCC 105-- summary under Section 67 Summary Under Tax Topics- Income Tax Act- Section 67 The taxpayer, a lawyer, was bilked of $400,000 by scam artists, posing as clients, who induced him to pay for "processing " fees in connection with the recovery of a supposed container in the Ivory Coast containing US$8.5 million of cash. ...

The amount paid to Deacur & Co. was a consequence of research and development which would already taken place. ...