Search - 哈尔滨到北京 公里数

Rossiter   Appearances:   Counsel for the Appellant: David W. Hooley, Q.C.     ... REASONS FOR JUDGMENT   Rossiter, J.   Facts   [1]    Delmar Currie died August 10, 1996 ...   …   Issues   [15]   The issues in this appeal as agreed to by the parties are:   1.                  ...

  [2]      Paragraphs 2 to 8 inclusive of the Reply to the Notice of Appeal 2005-1158(EI) read:   2.       ... Respecting the remaining assumptions:             (c) –   MD Inc. was Dr. ... (o) and (g) – No one except Dr. and Mrs. Jackson ever worked for MD         Inc..             ...

The Queen, 2007 TCC 610 (Informal Procedure)   2005-2462(IT)I Citation: 2007TCC610   IN THE TAX COURT OF CANADA IN RE: THE INCOME TAX ACT       BETWEEN:       DEBBIE SCOTT   APPLICANT- and –   HER MAJESTY THE QUEEN   RESPONDENT__________________________________________________________ HEARD BEFORE:    The Honourable Justice Diane Campbell    PLACE HEARD:     Charlottetown, Prince Edward Island DATE HEARD:      Tuesday, June 26, 2007 COUNSEL:      Ms. Debbie Scott                Self-represented                  Ms. Deanna M. ... (ORAL REASONS)............................. 3                                                                                      CAMPBELL, J. ...

Signed at Ottawa, Canada, this 30th day of June 2005.       "Lucie Lamarre" Lamarre, J.         ...   [6]      Subsection 152(3.1) reads as follows:   Assessment   SECTION 152:  ... ... Signed at Ottawa, Canada, this 30th day of June 2005.         "Lucie Lamarre" Lamarre, J.     ...

Signed at Ottawa, Canada, this 16th day of May, 2007.     "C.H. McArthur" McArthur J.             ...   [17]     The appeals are dismissed.   Signed at Ottawa, Canada, this 16th day of May, 2007.       ...   [6]           [1999] TCJ No. 939.   [7]           [2000] TCJ No. 935. [8]           [2000] TCJ No. 844 ...

The cumulative excess amount of an individual in respect of registered retirement savings plans at any time in a taxation year is the amount, if any, by which                 (a) the amount of the individual's undeducted RRSP premiums at that time exceeds                 (b) the amount determined by the formula A + B + R + C + D + E                                 where                                 A              is the individual's unused RRSP deduction room at the end of the preceding taxation year,                 B              is the amount, if any, by which (i) the lesser of the RRSP dollar limit for the year and 18% of the individual's earned income (as defined in subsection 146(1)) for the preceding taxation year                                 exceeds the total of all amounts each of which is (ii) the individual's pension adjustment for the preceding taxation year in respect of an employer, or    (iii) a prescribed amount in respect of the individual for the year,                 C              is, where the individual attained 18 years of age in a preceding taxation year, $2,000, and in any other case, nil                 D              is the group RRSP amount in respect of the individual at that time,                 E               is, where the individual attained 18 years of age before 1995, the individual's transitional amount at that time, and in any other case, nil, and                 R              is the individual's total pension adjustment reversal for the year. [3]            In the tax returns for each of these years the appellant himself deducted amounts of $3,285 in 1997 and $2,767 in 1998 in respect of his RRSP. ... SERGE LAROSE CONRIBUTIONS PAID INTO AN RRSP T1-OVP:                                                                                1995 Unused contributions                                          1995-01-01                              $- Plus: Contributions                                                                                 March- December 1995      3,344                                 January- February 1996         -                                                            $ 3,344 Less: Deducted contributions               3,344 Unused contributions                          1995-12-31              $   - T1-OVP:                                                                                1996 Unused contributions                                          1996-01-01                              $- Plus: Contributions                                                                                 March- December 1996      5,289                                 January- February 1997      5,006                                                 $ 10,295 Less: Deducted contributions               3,289 Unused contributions                          1996-12-31              $ 7,006 T1-OVP:                                                                                1997 Unused contributions                                          1997-01-01                              $ 7,006 Plus: Contributions                                                                                 March- December 1997          280                                 January- February 1998         5,000                                                 $ 12,286 Less: Deducted contributions               3,285 Unused contributions                          1997-12-31              $ 9,001 T1-OVP:                                                                                1998 Unused contributions                                          1998-01-01                              $ 9,001 Plus: Contributions                                                                                 March- December 1998        -                                 January- February 1999         -                                                            $ 9,001 Less: Deducted contributions               2,767 Unused contributions                          1998-12-31              $ 6,234 [4]            According to subsection 146(5) of the Act, a taxpayer may deduct RRSP premiums up to a deduction limit. [5]            The RRSP deduction limit is defined in subsection 146(1) as follows: Registered Retirement Savings Plans SECTION 146: Definitions. In this section, " RRSP deduction limit "- "RRSP deduction limit" of a taxpayer for a taxation year means the amount determined by the formula A + B + R- C                                                 where                                                 A              is the taxpayer's unused RRSP deduction room at the end of the preceding taxation year,                                                 B              is the amount, if any, by which                                                                                                                 (a)            the lesser of the RRSP dollar limit for the year and 18% of the taxpayer's earned income for the preceding taxation year exceeds the total of all amounts each of which is                                                 (b)            the taxpayer's pension adjustment for the preceding taxation year in respect of an employer, or                                                 (c)            a prescribed amount in respect of the taxpayer for the year,                                                                                 C            is the taxpayer's net past service pension adjustment for the year, and                                 R            is the taxpayer's total pension adjustment reversal for the year.... [6]            The appellant maintains that the Minister should take all of his income into consideration in computing his "earned income", including a capital gain which he claims to have realized in the course of these years. ...

Each party shall bear their own costs.            Signed at Ottawa, Canada this 22 nd day of September 2010.   ... Woods” Woods J.     Citation: 2010 TCC 477 Date: 20100922 Docket: 2008-1109(IT)I   BETWEEN:   JAMES RAGLAN, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... Woods   DATE OF JUDGMENT:                    September 22, 2010   APPEARANCES:   For the Appellant: The Appellant himself   Counsel for the Respondent: Amir Ummat   COUNSEL OF RECORD:          For the Appellant:                             Name:                      N/A                               Firm:                                For the Respondent:                    Myles J. ...

The Queen, 2011 TCC 189         Docket: 2010-810(IT)APP BETWEEN:   ANGELINA SCHOENNE, Applicant, and   HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________   Application heard on September 28, 2010 at Yellowknife, Northwest Territories   Before: The Honourable Justice L.M. ... Little” Little J.         Citation: 2011 TCC 189 Date: 20110325 Docket: 2010-810(IT)APP BETWEEN: ANGELINA SCHOENNE, Applicant, and   HER MAJESTY THE QUEEN, Respondent.     ... Little   DATE OF ORDER:                           March 25, 2011   APPEARANCES:   For the Applicant: The Applicant Herself Counsel for the Respondent: Marla Teeling   COUNSEL OF RECORD:          For the Applicant:                             Name:                                                    Firm:          For the Respondent:                    Myles J. ...

Signed at Ottawa, Canada, this 14th day of December, 2009.     “E.A. Bowie” Bowie J.           ... Papp had no professional income or expenses in either year, and that his income was:     2003 2004   Employment income from Fan $32,000 $6,600 Employment income from Incentive Depot Inc.     1,307 Income from RRSP and dividends 371 4,153   Total $32,371 $12,060   [4]      Exhibit A-3 is a summary prepared by Mr. ... Bowie     DATE OF JUDGMENT:                    December 14, 2009   APPEARANCES:   For the Appellant: The Appellant himself Counsel for the Respondent: Natasha Reid   COUNSEL OF RECORD:          For the Appellant:                             Name:                      N/A                               Firm:                     N/A          For the Respondent:                    John H. ...

The Queen, 2009 DTC 1251, 2009 TCC 152 (Informal Procedure)         Docket: 2008-2161(IT)I BETWEEN: LOUIS MARTIN, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Signed at Ottawa, Canada, this 24th day of April 2009.         "Alain Tardif" Tardif J.       ... "Alain Tardif" Tardif J.         Translation certified true on this 9th day of June 2009.   ...