Search - 微信撤回和删除的区别 官方
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TCC (summary)
Rogers Enterprises (2015) Inc. v. The Queen, 2020 TCC 92 -- summary under Subparagraph (d)(iii)
After March 21, 2016, the object, spirit and purpose of the Reduction Provision, as amended, was to refer to the adjusted cost basis of a policyholder’s interest in the particular policy in order to determine the amount that could be added to the capital dividend account of a corporate beneficiary, even where that beneficiary was not the policyholder. ...
TCC (summary)
Hansen v. The Queen, 2020 TCC 102 -- summary under Subparagraph 152(4)(a)(i)
. … The respondent did not introduce any evidence to rebut the accountant’s account of the events. ...
TCC (summary)
Saunders v. The Queen, 2020 TCC 114 (Informal Procedure) -- summary under Paragraph 81(1)(g.1)
. … …The facts in Schwartz [for losses arising from the retraction of an employment offer] are too different for the decision to be meaningful to the present inquiry. ...
TCC (summary)
St. Benedict Catholic Secondary School Trust v. The Queen, 2020 TCC 109, aff'd 2022 FCA 125 -- summary under Revising Claims
. … This result would be extremely difficult for the Canada Revenue Agency to audit. ...
TCC (summary)
Eyckelhoff v. The Queen, 2020 TCC 130 (Informal Procedure) -- summary under Subparagraph 56(1)(a)(i)
. … ...
TCC (summary)
Landbouwbedrijf Backx B.V. v. The Queen, 2021 TCC 2 -- summary under Paragraph 128.1(1)(c)
In finding that ss. 128.1(1)(b) and (c) did not apply, Smith J stated (at para. 35): [T]he effective date upon which the Appellant became a resident of Canada … was when the Canadian dairy farm was acquired on June 15, 1998. ...
TCC (summary)
DiCaita v. The Queen, 2021 TCC 5 (Informal Procedure) -- summary under Subsection 18(12)
The CRA has already allowed home office expenses of $1,763 for 2012 and $2,333 for 2013 as well as office supplies in the amount of $361.00 pursuant to subsection 18(2) …. ...
TCC (summary)
Maskell v. The Queen, 2021 TCC 18 (Informal Procedure) -- summary under Subparagraph 256(3)(a)(iii)
On the basis of the construction invoices and photos and on the basis of giving the taxpayer the benefit of the doubt by treating “substantially all … as indicating no less than 90%” (para 11), Russell found that the rebate application was submitted more than two years after substantial completion of the renovation project, thus rendering per s. 256(3)(a)(iii) ETA the rebate as not available. ...
TCC (summary)
Jungen v. The Queen, 2021 TCC 16 (Informal Procedure) -- summary under Subparagraph 118.4(1)(c.1)(iiii)
The evidence has established that JA is seriously lacking in ability to engage in social interactions … substantially all of the time. ...
TCC (summary)
David Weisdorf v. Her Majesty the Queen, [1993] 2 CTC 2756 -- summary under Subsection 15(2.6)
. … I cannot find that the loan was repaid before the end of Steel's 1988 taxation year. ...