Search - 哈尔滨到北京 公里数
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TCC
Lanctot v. R.|, [1999] 1 CTC 2463, 98 DTC 1475
Year Income Losses 1990 0 $57,283.29 199] $1 1,793.38 $71,103.00 1992 $12,275.22 $53,607.78 1993 $43,705.56 $58,319.64 1994 $ 7,347.47 $36,715.55 1995 $21,722.90 $27,067.95 1996 $1 1,594.24 $21,312.68 In 1995 Mr. ...
TCC
Johnston v. R., [1998] 4 CTC 2437
It was established that losses and relevant figures were as follows: Taxation Year Gross Income Expenses Net Income (Loss) 1988 nil $17,719 ($17,719) 1989 $15,144 $43,821 ($28,377) 1990 $22,973 $64,109 ($41,136) 1991 $ 7,227 $39,232 ($32,005) 1992 nil $60,927 ($60,927) 1993 nil $51,450 ($51,450) The Appellant was also asked questions, on cross-examination on two occasions, respecting why he did not get rid of the boat. ...
TCC
Markovzki v. R., [1998] 4 CTC 2481, 98 DTC 2040
Pursuant to paragraph 7 of the agreement, the appellant had no control over any amendment to the terms and conditions of the mortgage provided Clarfield agreed to any change sought by Gooden and participants representing at least 51 % interest in the loan to Gooden also agreed that such change, alteration, modification or variation be made. ...
TCC
Henning v. K., [1998] 4 CTC 2692
At the same time, Budney requested the appellant to participate in a business corporation known as Affordable Tire & Auto Repair Ltd. ...
TCC
Apte v. R., [1999] 4 CTC 2145 (Informal Procedure)
At 11 % interest, an increased expense of $6,600 is very close to the loss reported in each of the three years. ...
TCC
Macleod v. R., [1999] 4 CTC 2223 (Informal Procedure)
Appeals allowed. 1 At all relevant times, the Appellant was employed under contract by the province of On tario to assist in the production of various publications, etc. and appears to have worked at the offices of various Ministries. 2 A TD-1 form is generally provided to an employee by an employer to be completed for the purpose of providing the employee’s basic personal tax exemptions and other relevant infor mation to permit the employer to properly calculate the source deductions to be submitted to Revenue Canada. 3 Exhibit R-2. 4 ^he amounts referred to are those listed in the Appellant’s Exhibit A-4. 5 > Sheffield v. ...
TCC
Scamurra v. R., [1999] 4 CTC 2658 (Informal Procedure)
. /?., [1998] 2 C.T.C. 2832 (T.C.C.), a decision of my colleague Bowman, at paragraph 18, in the factual background, he said:...Ms. ...
TCC
Morency v. R., [1998] 2 C.T.C. 2024, 98 D.T.C. 2228
As regards the appellant's appeal, counsel for the appellant said he agreed there had been an appropriation of funds in the amount of $7,000 but argued that there was no appropriation of funds in the amount of $35,000 because the issue of capital stock to the appellant was a mistake. 19 Counsel for the appellant referred to Lord, Sasseville and Bruneau, Les principes de l'imposition au Canada, Wilson & Lafleur, 10th ed., and in particular to paragraph 4.3.1.5, pp. 81 and 82, titled [TRANSLATION] “False statement or omission made knowingly”: [TRANSLATION] Thus, in Thibault v. ...
TCC
Glenex Industries Inc. v. R., 97 D.T.C. 291, [1997] 3 C.T.C. 2217
Scott Davidson. 13 The Respondent called one witness, an evaluation expert — Mr. ...
TCC
Marcoux (D.) v. M.N.R., [1991] 1 CTC 2643, [1991] DTC 485
During the first day of the resumption of the hearing of these appeals, the appellant Pierre Daneau, who was not represented by counsel, as I noted earlier, indicated that he wished to withdraw the part of his appeals dealing with the " income tax” element of each of the four assessments but that he wanted to pursue his appeals with respect to the assessment of penalties. ...