Search - 哈尔滨到北京 公里数

It is ordered that the filing fee of $100 be reimbursed to the appellant.                   ... The Minister also took into account the following data to establish the appellant’s undeclared business income:       2003 2004 2005           (a) total kilometrage 46,048 45,668 43,758           (b) less: personal kilometrage 18,419 18,267 17,503           (c) appellant’s kilometrage — business 27,629 27,401 26,255           (d) trips with clients (50 %) 13,814 13,700 13,127           (e) rate … per kilometre $1.20  $1.30  $1.30            (f) number of trips (5 km/client) 2,76[3] 2,740 2,625           (g) income — fare … per kilometre                   13,814 x $1.20  $16,577        13,700 x $1.30    $17,810      13,127 x $1.30      $17,065           (h) departure fare — client $2.50  $2.75  $2.75            (i) tips 10% 10% 10%   [10]          The analysis of the data above allowed the Minister to identify gaps between the gross business income declared and the net business income calculated using the projection method:       2003 2004 2005           (i) income [per] kilometres [traveled] $16,577  $17,810  $17,065           (ii) income — departure fee per client                   2,763 x $2.50  $6,907        2,740 x $2.75    $7,535      2,625 x $2.75      $7,220            (iii) tips                   ($16,577 + $6,907) x 10% $2,349        ($17,810 + $7,535) x 10%   $2,535      ($17,065 + $7,220) x 10%______________ $2,429           (iv) revised gross business income $25,833 $27,880 $26,714           (v) less: gross declared business income $13,660 $13,040 $17,387           (vi) gaps — gross business revenue $12,173 $14,840  $9,327   [11]          Following the appellant’s failure to declare the total income from his taxi company, the Minister established a gross negligence penalty, based on the undeclared net income ...   [12]          The Minister also disallowed, as a result of the business expenses related to the taxi for the years at issue, a part of the appellant’s expenses because his rate of personal vehicle use was 40%, rather than the 20% indicated on his income tax return:       2003 2004 2005           (i) revised personal use 40% 40% 40%           (ii) disallowed expenses (vehicle fees [automobile])                   (a)  $5,530 x 20%        $1,106                  (b) $12,713 x 20%   $2,543               (c)  $14,833 x 20%     $2,967   [13]          Following the calculations above, the Minster made the following changes when calculating the appellant’s income:       2003 2004 2005           (i) undeclared gross business income $12,173  $14,840  $9,327            (ii) disallowed business expenses $1,106 $2,543 $2,967               $13,279 $17,383 $12,294   ANALYSIS   [14]          It is a well-established fact that within the Canadian tax system, the Minister may establish arbitrary assessments, using any appropriate method, while considering specific circumstances. [1] Did the appellant earn undeclared income?   ...

    * * * * *   HEARD BEFORE MR. JUSTICE WEISMAN in the Courts Administration Service, Courtroom Number 6C, 180 Queen Street West, Toronto, Ontario on Friday, March 30, 2007 at 3:17 p.m ...   * * * * *   ORAL REASONS     APPEARANCES:   Mr. Frank Bertucci                                                                           on behalf of the Appellants     Mr. ... I appreciate your assistance, and I wish you a good day.--- Whereupon the hearing adjourned at 3:34 p.m.                       ...

The respondent is entitled to its costs.     Signed at Ottawa, Canada, this 22nd day of July 2010.       ... Article VII Business Profits Article VII Bénéfices des entreprises         1. ... Article XXX Miscellaneous Rules Article XXX Dispositions diverses         1. ...

Rip" Rip A.C.J.     Translation certified true on this 31st day of July 2007.       ... Rip" Rip A.C.J.       Translation certified true on this 31st day of July 2007.       ... Rip" Rip A.C.J.       Translation certified true on this 31st day of July 2007.         ...

The Queen, 2011 TCC 424         Docket: 2007-2051(IT)G   BETWEEN: JEAN-PIERRE PÉPIN, Appellant, and   HER MAJESTY THE QUEEN, Respon dent.   ... "Réal Favreau" Favreau J.           Translation certified true on this 23rd day of December 2011.         ... "Réal Favreau" Favreau J.             Translation certified true on this 23rd day of December 2011.         ...

The Queen, 2007 TCC 688 (Informal Procedure) Citation:  2007TCC688 Court File No. 2006-3560(IT)I     TAX COURT OF CANADA     BETWEEN:   GURUCHANDRANATH TEELUCK Appellant     ‑ and ‑       HER MAJESTY THE QUEEN Respondent     * * * * *   REASONS FOR JUDGMENT THE HONOURABLE JUSTICE LITTLE in the Courts Administration Service, 180 Queen Street West., Toronto, Ontario on Thursday, August 30, 2007, at 9:30 a.m ...   * * * * *       APPEARANCES:   Ms. Samantha Hurst (ph)                                                                             for the Respondent         A.S.A.P. ... The appeals are dismissed.--- Whereupon the Court concluded at 9:42 a.m.                 ...

GRAY                                                                                                                            Appellant                                                                   ‑ and ‑                                                 HER MAJESTY THE QUEEN                                                                                                                          Respondent                                                                    * * * * *   HEARD BEFORE MR. ...                                                                      * * * * *     APPEARANCES:   James Gray                                      Self-represented   Josh Hunter                                      For the Respondent     Also present:   William O'Brien                                                                                    Court registrar   Linda O'Brien                                                                                       Court reporter       A.S.A.P. ... THE REGISTRAR:  This court is now adjourned until 2:00. ‑‑‑ Whereupon the proceedings adjourned     at 12:46 p.m.                               ...

., 2007 TCC 670                                                                                                                                                         Citation:  2007TCC670   Docket: 2006-1034(EI)   BETWEEN:   OLIVER BAJOR,   Appellant, and   THE MINISTER OF NATIONAL REVENUE,   Respondent.     ... Citation: 2007TCC670   Court File No. 2006-1034(EI)                                                      TAX COURT OF CANADA   IN RE:   the Employment Insurance Act     BETWEEN:                                                             OLIVER BAJOR                                                                                                                                   Appellant                                                                        - and-                                         THE MINISTER OF NATIONAL REVENUE                                                                                                                               Respondent         * * * * * REASONS FOR JUDGEMENT BY THE HONOURABLE MR. ... I thank you both.--- Whereupon proceedings adjourned at 4:14 p.m.                   ...

Hogan" Hogan J.     Translation certified true on this 10th day of June 2014 Margarita Gorbounova, Translator             Docket: 2013-21(IT)I BETWEEN: DENISE L. ...   [5]              The appeals were heard on common evidence.   II.      ... Hogan” Hogan J.     Translation certified true on this 10th day of June 2014 Margarita Gorbounova, Translator APPENDIX A            L’immobilière d’Oka          Reorganization          The disposition of 3,178 shares on the death of Lionel Leroux   Proceeds of disposition             3,178 shares at $158.21   $502,791 Adjusted cost base           3,178 shares at $131.25 $417,113   CDC dividend   $33,766     SCEM dividend   $33,766     SCEM dividend   $113,729-$181,261-$235,852         $266,940 Rollover      -$200,000 Capital gain on death       $66,940   Step 1: Capital reorganization of L’immobilière d’Oka (with 85(1) option at FMV)   Exchanged shares         Proceeds of disposition       $617,466           Adjusted cost base 3,178 shares Note 1 $336,558     820 shares   25,000     2 shares   $100 $361,658-           Capital gain       $255,808 Loss on subsequent redemption of Nouco shares    -$258,658 Capital gain (loss)      -$2,850 Tax (24.1%)      - $           Shares received in consideration       B preferred shares Number of shares received 269,618     Fair market value $269,618     Adjusted cost base $269,618     Paid-up capital $10,960   C preferred shares Number of shares received 347,848     Fair market value $347,848     Adjusted cost base $347,848     Paid-up capital $14,140   Note 1 Adjusted cost base of 3,178 shares in accordance with subs. 26(3) and 26(5) ITAR   Cost under 26(3) ITAR: median value of       (a) actual cost    -$   (b) FMV- VD     $417,113   (c) Proceeds of disposition   $617,466     Amounts deducted from 83(1) ACB   $147,495 $764,961             Costs under 26(5)(c) ITAR         Median value   $417.113     Previous capital gains   $66,940     Amounts deducted from 83(1) ACB  -$147,495 $336,558   Steps 2 and 3: Creation of Nouco and transfer of shares to Nouco (84.1 and 84.1(2)(c)) Preferred shares Adjusted cost base   $269,618     84.1(2)(c) adjustment       FMV-VD $417,113       Actual cost-$       83(1) dividends-$147,495 $269,618     Amended adjusted cost base-$     Paid-up capital   $10,960             Common shares Adjusted cost base   $347,848     Paid-up capital   $347,848             Steps 3 and 4: Winding up of the corporation in Nouco and redemption of shares by Nouco     common shares Preferred shares Total Proceeds of redemption   $347,848 $196,506 $544,354 Paid-up capital  -$347,848-$7,988-$355,836 Deemed dividend  -$ $188,518 $188,518 Tax (32.8%)  -$-$61,834-$61,834           Proceeds of disposition   $347,848 $196,506 $544,354 Deemed dividend  -$-$188,518-$188,518 Adjusted proceeds of disposition   $347,848 $7,988 $355,836 Adjusted cost base  -$347,848-$196,506-$544,354 Capital gain (loss)  -$-$188,518-$188,518           Step 6: Disposition of remaining lots and redemption of shares Disposition of lots         Proceeds of disposition $80,000       Adjusted cost base-$48,692       Business income $31,308       Tax (22%)-$6,888                 Funds available after sale $73,112                     Preferred shares Redemption summary Deemed dividend at time of redemption   $73,112 $617,466 Paid-up capital  -$2,972-$358,808 Deemed dividend   $70,140 $258,658 Tax (32.8%)  -$23,006-$84,840         Proceeds of disposition   $73,112 $617,466 Deemed dividend  -$70,140-$258,658 Adjusted proceeds of disposition   $2,972 $358,808 Adjusted cost base  -$73,112-$617,466 Capital gain (loss)  -$70,140-$258,658         Funds received     $617,466 Total tax    -$84,840 Liquid assets available after tax     $532,626 APPENDIX B       Section 84.1 without internal rollover benefit Fair market value Paid-up capital Adjusted cost base $102,910 $15,340 $60,276 Amount received Paid-up capital Deemed dividend $102,910- $15,340 $87,570 Capital loss Proceeds of disposition 84(3) Adjusted cost base Capital loss   $102,910- $87,570- $60,276- $44,936 CITATION:                                         2014 TCC 75   COURT FILE NOs:                             2013-12(IT)I                                                             2013-13(IT)I                                                             2013-16(IT)I                                                             2013-18(IT)I                                                             2013-20(IT)I                                                             2013‑21(IT)I   STYLE OF CAUSE:                           LUCIE DESCARRIES,                                                             RENÉ LEROUX,                                                             SUZANNE GAUTHIER,                                                             NICOLE BEAUREGARD,                                                             JEAN LEROUX,                                                           DENISE BISSONNETTE v. ...

The Queen, 2007 TCC 761 (Informal Procedure)       Docket: 2006-715(IT)I BETWEEN:   ROBERT PRESTON, Appellant, and   HER MAJESTY THE QUEEN, Respondent.         ... Signed at Ottawa, Canada, this 20 th day of December 2007.       “D.G.H. ...   [3]      Mr. Preston submitted bill of costs as follows:   Cost for this matter by the Appellant.   ...