Search - 微信撤回和删除的区别 官方

On subscription each investor was required: a) to contribute $105,000 per unit by means of financing arranged for the investor (“Note A”) b) to make a cash payment of $10,925: c) to execute promissory notes (Notes “B” and “C” in the principal amounts, respectively of $35,000 and $31,000 — totalling $66,000) less the cash payment of $10,925. ...

In filing her income tax return for the 1994 taxation year, the Appellant reported total income before deductions in the amount of $183,840, calculated as follows: Employment Income $ 65,000 Interest and other investment income 28,840 Business Income 90,000 $183,840 The business income of $90,000 represented a management fee paid to the Appellant by Holdings. ...

Year Income Losses 1990 0 $57,283.29 199] $1 1,793.38 $71,103.00 1992 $12,275.22 $53,607.78 1993 $43,705.56 $58,319.64 1994 $ 7,347.47 $36,715.55 1995 $21,722.90 $27,067.95 1996 $1 1,594.24 $21,312.68 In 1995 Mr. ...

It was established that losses and relevant figures were as follows: Taxation Year Gross Income Expenses Net Income (Loss) 1988 nil $17,719 ($17,719) 1989 $15,144 $43,821 ($28,377) 1990 $22,973 $64,109 ($41,136) 1991 $ 7,227 $39,232 ($32,005) 1992 nil $60,927 ($60,927) 1993 nil $51,450 ($51,450) The Appellant was also asked questions, on cross-examination on two occasions, respecting why he did not get rid of the boat. ...

Pursuant to paragraph 7 of the agreement, the appellant had no control over any amendment to the terms and conditions of the mortgage provided Clarfield agreed to any change sought by Gooden and participants representing at least 51 % interest in the loan to Gooden also agreed that such change, alteration, modification or variation be made. ...

At the same time, Budney requested the appellant to participate in a business corporation known as Affordable Tire & Auto Repair Ltd. ...

At 11 % interest, an increased expense of $6,600 is very close to the loss reported in each of the three years. ...

Appeals allowed. 1 At all relevant times, the Appellant was employed under contract by the province of On tario to assist in the production of various publications, etc. and appears to have worked at the offices of various Ministries. 2 A TD-1 form is generally provided to an employee by an employer to be completed for the purpose of providing the employee’s basic personal tax exemptions and other relevant infor mation to permit the employer to properly calculate the source deductions to be submitted to Revenue Canada. 3 Exhibit R-2. 4 ^he amounts referred to are those listed in the Appellant’s Exhibit A-4. 5 > Sheffield v. ...

. /?., [1998] 2 C.T.C. 2832 (T.C.C.), a decision of my colleague Bowman, at paragraph 18, in the factual background, he said:...Ms. ...

As regards the appellant's appeal, counsel for the appellant said he agreed there had been an appropriation of funds in the amount of $7,000 but argued that there was no appropriation of funds in the amount of $35,000 because the issue of capital stock to the appellant was a mistake. 19 Counsel for the appellant referred to Lord, Sasseville and Bruneau, Les principes de l'imposition au Canada, Wilson & Lafleur, 10th ed., and in particular to paragraph 4.3.1.5, pp. 81 and 82, titled [TRANSLATION] “False statement or omission made knowingly”: [TRANSLATION] Thus, in Thibault v. ...