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TCC
Melo v. The Queen, docket 97-3573(GST)I (Informal Procedure)
BAL AT 31 JUL 91 1991-92 ENTRIES: ... General-Journal: ... 7. ... SCHEDULE 1 LUSO CONSTRUCTION Period Ending July 31, 1993 NET WORTH STATEMENT 1990 1991 1992 1993 ASSETS Business Assets Cash on Hand $0.00 $0.00 $0.00 $0.00 Bank Account 0.00 0.00 0.00 0.00 Inventory 0.00 0.00 0.00 0.00 Accounts Receivable 0.00 0.00 0.00 0.00 Land 0.00 0.00 0.00 0.00 Building at UCC 0.00 0.00 0.00 0.00 Equipment at UCC 0.00 0.00 0.00 0.00 Business portion of auto at UCC 0.00 O~00 0.00 0.00 Goodwill 0.00 0.00 0.00 0.00 C.E.C. Account 0.00 0.00 0.00 0.00 Total Business Assets $0.00 $0.00 $0.00 $0.00 Personal Assets Cash on Hand $ 100.00 $ 100.00 $ 100.00 $ 100.00 Bank Account #I-TD Bank 0220688 573.08 4,243.85 1,707.70 1,989.36 TD Bank 108004 (Sonia-DTR) 484.93 396.27 410.66 418.05 Investments 0.00 0.00 0.00 0.00 Safety Deposit Box 0.00 0.00 0.00 0.00 RRSP's 0.00 0.00 3,400.00 6,800.00 Personal Automobile- Isuzu 0.00 0.00 14,643.76 14,643.76 Auto #2 0.00 0.00 0.00 0.00 Cookware 1.00 1,988.92 1,988.92 3,017.02 Household Furnishings 1.00 2,047.00 3,219.26 3,219.26 Residence 75,000.00 75,000.00 75,000.00 75,000.00 Shareholder Loan-Luso Construction (198.16) 4,753.23 0.00 24,099.00 Common Shares-Luso Construction Lt 10~00 10.00 10.00 10.00 Loan to Manuel Melo 0.00 0.00 15,922.80 15,922.80 Unidentified Assets 2,809.68 5,309.68 Hermes Investment Club 3,800.00 Personal Assets Assessed $75,971.85 $88,539.27 $119,212.78 S154,328.93 Appeals adjustment-unidentified asset (2,500.00) double counted as Hermes Total Personal Assets Reassessed $75,971.85 $88,539.27 $119,212.78 $151,828.93 Total Assets $75,971.85 $88,539.27 $119,212.78 $15I,828.93 LIABILITIES Business Liabilities Bank Overdraft $ 0.00 $ 0.00 $ 0.00 $ 0.00 Trade Accounts Payable 0.00 0.00 0.00 0.00 Sales Tax Payable 0.00 0.00 0.00 0.00 Loan Payable 0.00 0.00 0.00 0.00 Mortgage Payable 0.00 0.00 0.00 0.00 Total Business Liabilities 0.00 0.00 0.00 0.00 Personal Liabilities Bank Overdraft $ 0.00 $ 0.00 $ 0.00 $ 0.00 Credit Card Balance #1 0.00 0.00 0.00 0.00 Credit Card Balance #2 0.00 0.00 0.00 0.00 Mortgage Payable-personal res. 33,178.94 30,650.42 28,023.43 0.00 Personal Car Loan-Isuzu 0.00 0.00 11,673.94 7,714.18 Total Personal Liabilities $33,178.94 $30,650.42 $39,697.37 S 7,714.18 TOTAL LIABILITIES $33,178.94 $ 30,650.42 $39.697.37 $_71714.18 NET WORTH (total assets less total $42,792.91 $57,888.85 $79,545.41 $144,114~75 liabilities) NET WORTH of prior year $42,792.91 $57,888.85 $ 79,545.41 INCREASE (decrease) in Net Worth $15,095.94 $21,626.56 S 64~569.34 Schedule 1- Joao Joao Melo 12/31/97 REVISED NET WORTH STATEMENT 31-Jul-90 31-Dec-90 31-Dec-91 31-Dec-92 31-Jul-93 ASSETS Business assets - - - - - Personal Assets Personal Assets assessed 75,971.85 66,770.52 98,806.95 116,710.00 154,328.93 Adjustments: Unidentified asset is double counted as Hermes (2,500.00) TOTAL ASSETS 75,971.85 66,770.52 98,806.95 116,710.00 151,828.93 LIABILITIES Business liabilities - - - - - Personal liabilities 33,178.94 32,054.16 43,577.22 36,865.61 7,714.18 Net Worth 42,792.91 34,716.36 55,229.73 79,844.39 144,114.75 Net Worth of Prior Year 42,792.91 34,716.36 55,229.73 79,844.39 Increase or (Decrease) in Net Worth (8,076.55) 20,513.37 24,614.66 64,270.36 COURT FILE NO.: 97-3573(GST)I and 97-3593(IT)I STYLE OF CAUSE: Luso Construction Ltd. v. ...
TCC
Robertson v. The Queen, 2009 DTC 679, 2009 TCC 183
Miller, J. Citation: 2009TCC183 Date: 20090403 Docket: 2007-95(IT)G BETWEEN: RICK ROBERTSON, Appellant, and HER MAJESTY THE QUEEN, Respondent, Docket: 2007-271(IT)G AND BETWEEN: RICK ROBERTSON ENGINEERING LTD., Appellant, and HER MAJESTY THE QUEEN, Respondent. ... The issues in these appeals are numerous and are as follows: a) Whether RREL was a personal services business; b) Whether the following amounts were correctly included in Rick Robertson’s income: 2000 2001 2002 Unreported income $ 963.00 $ $ Interest benefit on shareholder loan 9,123.23 14,160.06 8,624.69 Shareholder benefit, promotions 8,206.00 4,546.00 Shareholder benefit, travel 26,068.00 P 32,232.00 P Shareholder benefit, personal memberships 3,580.00 P 1,163.00 P c) Whether RREL was properly reassessed as follows: 2001 2002 Promotion expenses disallowed $ 6,028.00 $ 2,820.00 Travel expenses disallowed 23,665.30 P 32,515,58 P Memberships and dues disallowed 1,163.00 P Horseracing revenue overstated -759.00 Small business deduction disallowed 6,396.00 6,814.00 d) Whether penalties pursuant to subsection 163(2) of the Income Tax Act (the “Act”) were properly imposed on the amounts marked with a P in the above charts ... [49] The appeals are allowed with costs. Signed at Ottawa, Canada this 3rd day of April 2009. ...
TCC
Salgado v. The Queen, 2008 TCC 603 (Informal Procedure)
The Queen, 2008 TCC 603 (Informal Procedure) Docket: 2008-1310(IT)I BETWEEN: PAULO M. ... Woods” Woods J. Citation: 2008TCC603 Date: 20081105 Dockets: 2008-1310(IT)I BETWEEN: PAULO M. ... [40] There will be no order as to costs. Signed at Toronto, Ontario this 5 th day of November 2008. ...
TCC
Vermilyea v. M.N.R., 2013 TCC 50
Sheridan” Sheridan J. Citation: 2013 TCC 50 Date: 20130214 Docket: 2012-3343(CPP) BETWEEN: WILLIAM A. VERMILYEA, Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent. ... Accordingly, the Appellant’s appeal is dismissed. Signed at Ottawa, Canada this 14 th day of February 2013. ...
TCC
NCJ Educational Services Limited v. M.N.R., 2008 TCC 300
Signed at Ottawa, Canada, this 15th day of May 2008. “Pierre Archambault” Archambault J. ... Gagnon: [TRANSLATION] 91 — Factual assessment — Subordination is verified by reference to the facts. ... [43] The appeals of NCJ are dismissed. Signed at Ottawa, Canada, this 15th day of May 2008. ...
TCC
Shaw-Almex Industries Limited v. The Queen, 2009 DTC 1377 [at at 2080], 2009 TCC 538
Signed at Ottawa, Canada, this 4th day of November 2009. "Lucie Lamarre" Lamarre J. ... SECTION 38: Taxable capital gain and allowable capital loss For the purposes of this Act, ... ... [15] I reproduce hereunder some relevant parts of that letter: April 6, 1999 Shaw-Almex Fusion Corp. ...
TCC
Agrimétal Inc. v. M.N.R., 2008 TCC 266
Signed at Ottawa, Ca nada, this 30th day of April 2008. "Réal Favreau" Favreau J. ... [27] For these reasons, the Appellant's appeal is dismissed. Signed at Ottawa, Canada, this 30th day of April 2008. "Réal Favreau" Favreau J. ...
TCC
Antle v. The Queen, 2009 DTC 1305, 2009 TCC 465, aff'd 2010 DTC 5172 [at 7304], 2010 FCA 280
“ Campbell J. Miller” C. Miller J. Citation: 2009 TCC 465 Date: 2009091 8 Docket: 2005-1619(IT)G 2005-1620(IT)G BETWEEN: PAUL ANTLE and RENEE MARQUIS-ANTLE SPOUSAL TRUST, Appellants, and HER MAJESTY THE QUEEN, Respondent. ... [20] (18 th ed., 2008). [21] 45 B.L.R. (4 th) 201 (Ont. ... [31] 2009 FCA 113. ...
TCC
Benoit v. M.N.R., 2009 TCC 455
., 2009 TCC 455 Docket: 2007-2621(EI) BETWEEN: PAMELA BENOIT, Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent, and LIONEL BENOIT, Intervener. ... Signed at Ottawa, Canada, this 14th day of September 2009. “Lucie Lamarre” Lamarre J. ... Signed at Ottawa, Canada, this 14th day of September 2009. “Lucie Lamarre” Lamarre J. ...
TCC
Peterborough Youth Services v. M.N.R., 2013 TCC 291
Signed at Ottawa, Canada, this 19 th day of September 2013. “Lucie Lamarre” Lamarre J. ... and Docket: 2012-4949(CPP) BETWEEN: Peterborough Youth Services, Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent. ...