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TCC

Sifto Canada Corp. v. The Queen, 2017 TCC 37

I will sometimes refer to these three witnesses as the CRA witnesses ”. [10]         Mr.  ... Voluntary Disclosure Program Submission Fiscal Years 2002 to 2006 (the VDP Document ”). ... Underdown and the title vice president & chief financial officer ”. [50]         On December 2, 2010 at 1:56 p.m., Mr.  ...
TCC

The Toronto-Dominion Bank v. The King, 2024 TCC 50

This meant that ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||| |||||||||||||||||| |||||||||||||||||| This was important as |||||||||||||||||||||||||||||||| |||||||||||||||||||||||||||||||| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||| |||||||||||||||||||||||||||||| |||||||||||||||||||||||||||||| Marketing [27] TD and Aeroplan agreed that they would each commit a specific amount of money to marketing each year. ... Thereafter, |||||||||||||||||||||||||||||| ||||||||||||||||||||||||||||||. ... Rasmussen testified TD spent on Aeroplan Miles each month was || || || || |||| |||| the amount that the Agreement required Aeroplan to spend on marketing for the entire year. ...
TCC

Sturtevant c. La Reine, 2005 TCC 367

The Respondent shall be entitled to 80% of her costs.              Signed at Edmundston, New Brunswick, this 16th day of August, 2005.     ... LLOYD STUTERVANT STATEMENT OF NET WORTH AS AT DECEMBER 31, 1995, 1996, 1997, 1998 AND 1999   Notes 1995 1996 1997 1998 1999 ASSETS             CURRENT             Cash 1 1,924.00 31,842.00 57,593.00 75,027.00 25,323.00 Inventory of animals   22,500.00 22,500.00 29,500.00 22,500.00       24,424.00 54,342.00 87,093.00 97,527.00 25,323.00 INVESTMENTS             Shares of private company controlled by Canadians 2 33,825.00 33,825.00 33,825.00 0.00 0.00 Advances 2 76,400.00 81,131.00 74,116.00 0.00 0.00     110,225.00 114,956.00 107,941.00 0.00 0.00 Mortgage receivable                 143,705.00   131,553.00 NON-CURRENT ASSETS             IMMOVABLES             Residence 3 69,000.00 69,000.00 69,000.00 69,000.00 78,000.00 Farm and land 3 204,014.00 204,014.00 204,014.00 204,014.00 300,000.00 MOVABLES             Equipment 3 10,520.00 8,416.00 22,183.00 22,547.00 0.00 Automotive equipment 3 15,000.00 22,000.00 22,000.00 18,500.00 16,000.00     298,534.00 303,430.00 317,197.00 314,061.00 394,000.00     433,183.00 472,728.00 512,231.00 555,293.00 550,876.00 LIABILITIES             NON-CURRENT   0.00 0.00 0.00 0.00 0.00               LONG-TERM DEBT             Mortgage payable   88,777.00 72,046.00 53,295.00 32,775.00 0.00     88,777.00 72,046.00 53,295.00 32,775.00 0.00               NET VALUE   344,406.00 400,682.00 458,936.00 522,518.00 550,876.00                   433,183.00 472,728.00 512,231.00 555,293.00 550,876.00   (The Reasons for Judgment continue on page 9.)     ... LLOYD STUTERVANT EQUIPMENT   DATE Description Serial # Number Unit Total 21-09-94 12 foot tambutone gates   2 225.00 450.00   Tempstone   5 85.00 425.00   Gate 12 foot   11 150.00 1,650.00   Gate 12 foot       185.00             05-02-90 1 case 880 excavation 6201166 1 13,000.00 13,000.00   1 case bull 450 3044491 1 5,000.00 5,000.00             17-10-89 Case pay loader 8208123 1 4,500.00 4,500.00   Belarus 218034 1 4,500.00 4,500.00             16-06-94 Zetor 711-0 Motor 29024 28175 1 15,000.00 15,000.00             16-06-94 Tandem wagon with bale back   1 3,000.00 3,000.00               Claas Unifarm 210 mower 4712202 1 4,300.00 4,300.00               New Holland   1 2,800.00 2,800.00               Claas Round Baler   1 2,900.00 2,900.00             15-03-90 1 Zetor 7245-20 44367 1 20,000.00 20,000.00           ¯¯¯¯¯¯¯¯¯           77,710.00             10-07-95       11,697.79               24-07-95       3,176.03 14,873.82                       92,583.82     [18]     It is indeed this amount that explains the difference between the Appellant's expert's calculations, and the Respondent's auditor's calculations, of the Appellant's net worth at the beginning of 1996. ...
TCC

Rennie v. The Queen, 2012 TCC 231 (Informal Procedure)

The Queen, 2012 TCC 231 (Informal Procedure)         Docket: 2012-414(IT)I   BETWEEN: TIMOTHY D. ... Signed at Toronto, Ontario this 27th day of June 2012.       “J. M. Woods” Woods J.         ...   [10]          The appeal will be dismissed.          Signed at Toronto, Ontario this 27th day of June 2012.       ...
TCC

Dimou v. The King, 2024 TCC 144

The King, 2024 TCC 144 Docket: 2018-2728(IT)G BETWEEN: THEODORA DIMOU, Appellant, and HIS MAJESTY THE KING, Respondent.   ... Dimou argued that her gross business income of $114,672, expressed in her 2011 tax income, included HST and thus should be lower. However, this was disproved through other returns of hers (such as for GST/HST) showing total 2011 business income net of HST as being $117,606 ($22,895.89 + $94,133.56 + $577). [26] Also, Ms. ...
TCC

Connolly v. M.N.R., 2005 TCC 194

REASONS FOR JUDGMENT Bowie J. [1]      Doris and Kevin Connolly are married to each other. ... Deputy Attorney General of Canada Ottawa, Canada [1]           Wiebe Door Services Ltd. v. ... Sagaz Industries Canada Inc., [2001] 2 S.C.R. 983. [3]           2003FCA50. [4]           S.N.L. 1998 c. ...
TCC

Hans v. The Queen, 2003 TCC 576

Applying that formula, and 31 ¢ per kilometre, produces the following estimate of kilometres per year for business use, and estimate of expense: 1991 20,953 $4,330    1992 19,153 $3,958    1993 10,903 $2,253    1994 10,661 $2,203    1995 4,884 $1,009    - to February 28 3,314       $    685    - after February 28 [15]     It is normal for a driving instructor to pick up the students and to take them home after the lesson. ... M.N.R., 70 DTC 6235. [5]           2002 DTC 1272. [6]           2001 DTC 915. [7]           Exhibit R-2, Tab 4. [8]           Exhibit R-2, Tab 6. [9]           Audit Report, supra, pages 20- 21. [10]          Report on Objection, supra, page 4. [11]          Harris v M.N.R., 64 DTC 5332 at 5337 per: Thurlow J. ... Cr.). [12]          supra, n. 4. [13]          I have not overlooked that Mr. ...
TCC

Vortex Energy Services Ltd. v. The King, 2025 TCC 63

So it was just the vibrations that blew out the welds. [47] it was too loud to hear individual welds popping and cracking. ... Bodner’s oral evidence and the contents of Tab 100 (Exhibit A-12) to which we shall return later demonstrate that the tests performed by the Appellant were conducted by trial and error. ... Bodner testified quite candidly so that “we were trying to just achieve an end goal of what would work. ...
TCC

Cooper v. R., [1999] 1 CTC 2312

Common shares 100.00 Paid to National Bank 213,904.00 Paid by Locke to Cooper re: shortfall 40,000.00 173,904.00 Service charge 235.00 Locke/Cooper equalization Paid by Cooper 173,904.00 Paid by Locke 156,977.00 16,927.00 2 (8,463.50) Legals 3,410.11 Disposal costs Real Estate 37,252.00 37,252.00 Temporary accommodation 786.00 786.00 Moving 6,542.00 6,542.00 Land Transfer 4,432.00 4,432.00 Hook ups & other costs 1.197.39 1,197.39 50,209.39 219,395.00 Mr. ... Assessment audit reassessment (L6/R2484/T0/BT0) test_marked_paragraph_end (606) 1.035 0492_4445_4579 The Appellant was assessed for the 1991 taxation year on the basis that he was entitled to a deduction for the ABIL as claimed in his return. ... The ABIL to which the Appellant is entitled, therefore, is properly computed as: 100 shares at $1.00 $ 100.00 each paid to the bank $213,949.18 less recovered from 48,463.50 165,485.68 Locke removal expenses 52,892.84 total 218,478.52 ABIL = 0.75 x $218,478.52 = $163,858.89 This is $689.1 I less than the amount claimed by the Appellant. ...
TCC

L.F. Management and Investment S.A.R.L. v. The King, 2024 TCC 75

Lau, 2004 FCA 10 (“ Lau ”) at paragraphs 3 and 5, R. v. Landry, 2010 FCA 135 (“ Landry ”) at paragraphs 22 and 54 and Guibord v. ... R., 2021 TCC 44 (“ Damis ”). [11] Ibid., paragraph 6. See, also, Bowker at paragraph 31 and Velcro Canada Inc. v. ... R., 2016 ONSC 6982 (“ Deluca ”). [13] Deluca at paragraph 7. [14] Ontario Federation of Anglers and Hunters v. ...

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