Search - 哈尔滨到北京 公里数

In her income tax returns for the taxation years under appeal, the Appellant declared the following income:   2006 2007 2008 2009 T4 Earnings (from Valsol) − $6,500 $12,800 $19,600 Interest income − − $ 105 − Employment insurance benefits $ 413 − − − Other income $ 11,500 $ 7,850 − − Total income $11,913 $14,350 $12,905 $19,600 b.              ... Minister of Revenue Minister of Revenue Airplane ticket International C        573.18    405.07**    100.08**  1754.68**     41.54 TOTAL 1121.84 1252.48 2874.55 Table 4: “Car and truck expenses” entries – from the accountant’s ledgers Note: **- represent erroneous entry All previous explanations could be gathered in the following table: Taxation year ended 2006 2007 2008 2009 Vehicle expenses (CRA) $ 3,428 $ 5,443 $ 7,290 $ 9,354 Erroneous entry ($ 2,000) ($ 1,290) ($ 2,066) ($ 2,882) ($4,535) Car repair and maintenance   $ 1,121 $ 1,252 $ 614.72 Gas/Diesel $  138 $ 2,255 $ 3,155 $ 4,205 Table 5: Amount spent yearly on gas purchased by two Valsol’s salespersons Moreover, considering that about 2/3 of “Vehicle expenses” were encountered by Mr. ... Both the Appellant and his (sic) husband were actively involved in warehouse’s activities including: ▪   periodic products record and placement storage, ▪   20 ft containers arrival check-in and barrels downloading from containers, ▪   sampling and analyzing the chemical product properties, ▪   original stickers removal and Valsol’s stickers applied, ▪   different capacity barrels filing, ▪   loading and unloading the construction materials, transport and handling of the construction materials, ▪   loading the empty chemical barrels for depositing them in recycling sites, ▪   set-up/repair/calibration of tools, etc. ...

Costs of the motions shall be in the cause.   Signed at Magog, Québec, this 17th day of July 2013.     ... Hogan” Hogan J.           Citation: 2013 TCC 231 Date: 20130717 Docket: 2012-2683(IT)G BETWEEN: BURLINGTON RESOURCES FINANCE COMPANY, appellant, and   HER MAJESTY THE QUEEN, respondent.   ... Hogan   DATE OF JUDGMENT:                  July 17, 2013   APPEARANCES:   Counsel for the appellant: Martha MacDonald Al Meghji Brynne Harding (student at law) Counsel for the respondent: Naomi Goldstein Erin Strashin Thang Trieu   COUNSEL OF RECORD:          For the appellant:                             Name:                                                   Firm:          For the respondent:                   William F. ...

The Queen, 2011 TCC 279     Citation: 2011 TCC 279 Date: 201105 27 Docket: 2010-1587(IT)G   BETWEEN:   PATRICK E. NICHOLLS, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     AMENDED REASONS FOR ORDER   (Amended to change neutral citation)   Woods J ...   [32]          I will also make arrangements for a case management judge to be assigned in this matter.            ...

Signed at Ottawa, Canada, this 6th day of December 2006.     "Lucie Lamarre" Lamarre J.       Translation certified true on this 19th day of February 2008.         ... [OFFICIAL ENGLISH TRANSLATION]     REASONS FOR JUDGMENT   Lamarre J.   [1]      Mr. ...

The Queen, 2011 DTC 1168 [at at 928], 2011 TCC 211 (Informal Procedure)         Citation: 2011 TCC 211 Date: 20110415 Docket: 2010-1252(IT)I BETWEEN: RICHARD A. KANAN CORPORATION, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ... Engel, Q.C.                               Firm:                     Peacock Linder & Halt LLP          For the Respondent:                    Myles J. ...

The appeals were heard by way of common evidence. [2]            The Appellants submitted the following: 1.              ... The maximum December 31, 1995 income for 1996 and subsequent years is the lesser of (a) and (b). 34.2(7)... where paragraph (a)                                                                                                                                                 Partnership             Individual 34.1(7)(a)                Income for the period                                 ending 31st March 1995                                                       $31,489.00               $15,744.50 34.1(4)                     Deduct the maximum amount                                 in respect of reserve of any, allowance or other amount: Maximum CCA allowable                     $ 4,947.00 CCA deducted in computing income as filed                                       4,500.00 Difference                                                                  447.00     447.00    223.50                                                                                                                 31,042.00                15,521.00                 Prorated 275/365                                                                                    23,387.81                11,693.90                 Exceeds paragraph (b) 34.1(7)(b)                Income for the particular period                                 ending 31st March 1996                                                       28,199.00                14,099.50 34.2(2)                     Deduct the maximum amount in                                 respect of any reserve, allowance                                 or other amount:                                 Maximum CCA allowable                     16,254.00                                 CCA deducted in computing                                 Income as filed                                          0.00                                 Difference                                                               16,254.00                16,254.00                8,127.00                                                                                                                                                 11,945.00                5,972.5 (sic)                 Prorated 275/365                                                                                    8,999.66 4,499.83 For the purposes of subsection 34.2(4) the December 31, 1995 income for the individual is the amount determined under paragraph (b). The amount determined under paragraph (b) is $4,499.83. [9]            Exhibit "D" as annexed to the Respondent’s Reply to the Notice of Appeal is as follows: DONNA CHO AND JONG WOOK CHO Alternative Method Revised Net income for the fiscal period ending in 1998                                                               $31,019.00 M Additional business income                                                                                                               23,370.00 N Reserve deducted last year                                                                                                                 7,945.00 O                 Sub total (M + N + O)                                                                                           62,334.00 P Last year’s additional business income                                                                            18,789.00 Q                 Sub total (P – Q)                                                                                                    43,545.00 R Calculation of allowable reserve                 December 31st, 1995 income for the business 4,499.83 S                 * Amount at S x 65%                                                                            2,924.89 T                 * Reserve deducted last year                                                              7,945.00 U                 * Income for the year                                                                           34,923.78 V Reserve – amount not exceeding the least of T, U and V                                               2,924.89 Net income for the year – revised                                                                                      $40,620.11 [10]          The Appellants’ agent, Mr. ...

The Queen, docket 2002-488(IT)I (Informal Procedure)         [OFFICIAL ENGLISH TRANSLATION]   2002-488(IT)I BETWEEN: STEVEN MILLER, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   Appeal heard on September 20, 2002, at Trois-Rivières, Quebec, by   the Honourable Judge Alain Tardif   Appearances   Agent for the Appellant:            Jean Fournier   Counsel for the Respondent:     Alain Gareau     JUDGMENT             The appeal from the assessment made under the Income Tax Act for the 1997 taxation year is dismissed in accordance with the attached Reasons for Judgment.                   ... Translation certified true on this 9 th day of February 2004.       Sophie Debbané, Revisor         [OFFICIAL ENGLISH TRANSLATION]   Date: 20021218 Docket: 2002-488(IT)I   BETWEEN: STEVEN MILLER, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ...

Signed at Ottawa, Canada, this 29th day of May, 2009.     “E.A. Bowie” Bowie J.           ...   [4]           Ibid. @ para. 3.             [5]           Ibid. @ paras. 12 and 15 ...   [13]          [1994] 2 C.T.C. 2385 @ para. 20.   ...

The Appellant produced a schedule of shareholder balance repayment (Exhibit A-42) which reads as follow:    BEG               INT                   PRINC                         TOTAL             END DATE               BALANCE       EXP                  PYMT              PAYMENT      BALANCE 01 AUG 96                                                                                                          95,037.71 31 DEC 96           95,037.71          791.98          6,788.41             7,580.39           88,249.30 31 DEC 97           98,249.30       1,764.99          6,788.41             8,553.39           81,460.39 31 DEC 98           81,460.89       1,629.22          6,788.41             8,417.63           74,672.49 31 DEC 99           74,672.49       1,493.45          6,788.41             8,261.86           67,884.08 31 DEC 00           67,884.08       1,357.68          6,788.41             8,146.09           61,095.67 31 DEC 01           61,095.67       1,221.91          6,788.41             8,010.32           54,307.26 31 DEC 02           54,307.26       1,086.15          6,788.41             7,874.55           47,516.86 31 DEC 03           47,518.86          950.38          6,788.41             7,738.78           40,730.45 31 DEC 04           40,730.45          814.61          6,788.41             7,603.02           33,942.04 31 DEC 05           33.942.04          678.84          6,788.41             7,467.25           27,153.63 31 DEC 06           27,153.63          543.07          6,788.41             7,331.48           20,365.22 31 DEC 07           20,365.22          407.30          6,788.41             7,195.71           13,576.82 31 DEC 08           13,576.82          271.54          6,788.41             7,059.94             6,788.41 31 DEC 09             6,788.41          135.77          6,788.41             6,924.16                    0.00                                                 13,146.88        95,037.71         108,184.59 The balance sheet as at December 31, 1997 in regards to the $81,408 loan states: " payable to shareholder, interest bearing no set terms of repayment ". ... Cash payments were made as follow:                              DATE                                       AMOUNT                              June 12, 1998                                  51.40                              June 22, 1998                                  88.00                              September 3, 1998                        100.00                              September 18, 1998                        60.00                              November 6, 1998                        120.00 Only the first payment was satisfactorily explained. [33]     Troy Miller was never employed by the Payor in 1998. The cash payments to him are:                              DATE                                       AMOUNT                              July 16, 1998                                 120.00                              September 3, 1998                         100.00                              September 18, 1998                        60.00 It should be noted that these last two items have been placed in the wrong column of the cash journal by Nelder. ...

Signed at Ottawa, Canada, this 1st day of December 2008.         "Robert J. Hogan" Hogan J.       Translation certified true on this 19th day of January 2009.   ...   [68]          For these reasons, I dismiss the Appellant's appeal.   ...