Search - 德国民法典第1993条

Her Majesty the Queen, [1993] 2 CTC 75, 93 DTC 5318 Mahoney, J.A.:—This application for judicial review seeks to set aside a decision of the Tax Court which, on the respondent's motion, quashed the applicant's appeal against his 1988 income tax assessment on finding that the notice of appeal disclosed no arguable ground of appeal. ...

Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2995 Beaubier, T.C.C.J.:— THE REGISTRAR: File 93-701 Winston Taljit, taxation years 1987, 1988, 1989 and 1990 and File 93-702(IT) Jocelyn Taljit, taxation years 1987, 1988, 1989 and 1990. ...

Minister of National Revenue, [1993] 2 CTC 3138, 93 DTC 1569 Bell, T.C.C.J.:— This is a motion for an order that the appellant is estopped from proceeding with his appeals in respect of reassessments of tax for his 1980, 1981 and 1982 taxation years. ...

Minister of National Revenue, [1993] 1 CTC 185, 93 DTC 5099 Pratte, J.A.:— We are all of the view that this motion to quash must succeed. ...

Her Majesty the Queen (Informal Procedure), [1993] 1 CTC 2645 Bonner, T.C.C.J. ...

The Queen, 95 DTC 288, [1993] 2 CTC 3141 (TCC) Christie, A.C.].T.C.C.:— This appeal is governed by the informal procedure prescribed by section 18 and following sections of the Tax Court of Canada Act. ... At the commencement of the hearing on October 6, 1993, counsel for the respondent, as a preliminary matter, questioned the jurisdiction of the Court to hear the appeal. [1] The background is that on October 16, 1989, the appellant was reassessed by the Minister of National Revenue ("the Minister”) regarding his 1988 taxation year. ... On April 2, 1993, the appellant filed a notice of appeal. It reads: I wish to challenge the above minister's decision to deny me the right to amend my 1988 taxes to reflect a later discovery of $11,808.18 in receipts that I have attempted to deduct from my income for that year under subsection 18(1) of the Income Tax Act. ...

Her Majesty the Queen, [1993] 2 CTC 2314, 94 DTC 1180 Watson, D.T.C.C.J.:— This appeal concerning the 1988, 1989 and 1990 taxation years was heard at Sherbrooke, Quebec, on January 15,1993. ... With the appellant's consent, the additional capital gain of $9,800 was spread over the last seven years and thus increased the annual capital gain to $2,520 for 1988 to 1994; (e) the taxable capital gain on the land was apportioned as follows for the last seven years: Year Reserve Taxable capital gain (on Dec. 31) 1987 $17,640 — 1988 $15,120 $2,520 x 2/3 = $1,680 1989 $12,600 $2,520 X 2/3 = $1,680 1990 $10,080 $2,520 x /4 $1,890 1991 $ 7,560 $2,520 x /4 = $1,890 1992 $ 5,040 $2,520 x /4 = $1,890 1993 $ 2,520 $2,520 x ’/. = $1,890 1994 $ 0 $2,520 x /4 $1,890 (f) the capital gain in respect of the milk quota was divided as follows for the last seven years: Year Reserve Taxable capital gain (on Dec. 31) 1987 $27,540 — 1988 $23,606 $3,934 x /4 $2,950 1989 $19,672 $3,934 x /4 = $2,950 1990 $15,738 $3,934 x /4 = $2,950 1991 $11,804 $3,934 x /4 = $2,950 1992 $ 7,870 $3,934 x /4 = $2,950 1993 $ 3,936 $3,934 x /4 $2,950 1994 $ 0 $3,936 X /4 = $2,952 [Translation.] ...

Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2474 Christie, A.C.T.C.C.J. ... Canada] Tax Court of Canada (Christie, A.C.T.C.C.J.), April 28, 1993 (Court File Nos. 92-2109/10). ... Canada, [1993] 2 C.T.C. 2480 (T.C.C.). Reasons for judgment in the appeal are attached. ...

Her Majesty the Queen, [1993] 2 CTC 169 Pinard, J.:—This is an appeal by the plaintiff from a decision by the Tax Court of Canada which upheld notices of reassessments from the Minister of National Revenue denying the plaintiff taxpayer the right to deduct farming losses amounting to $4,218.66, $4,338 and $3,659 for the 1977,1978 and 1979 taxation years respectively. After completion of the evidence at the hearing before me, on June 23, 1993, counsel for the plaintiff indicated he was not ready to argue orally and agreed rather to file written submissions by July 14, 1993. ... Timpson, [1993] 2 C.T.C. 55, 93 D.T.C. 5281 (F.C.A.) ...

Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2489 Taylor, T.C.C.J.:— This is an appeal heard in Vancouver, B.C., on June 1, 1993 under informal procedure of the Tax Court of Canada, against an income tax assessment for the year 1988, in which the respondent increased the taxable income of the taxpayer by an amount of $5,890, classed as a "benefit" under paragraph 6(1)(a) of the Income Tax Act, R.S.C. 1952, c. 148 (am. ... M.N.R., [1993] 1 C.T.C. 2429, 93 D.T.C. 291, at page 2432 (D.T.C. 293): I do not doubt that Adventure Tours did in fact benefit in the manner just described from having its employees take these complimentary trips but such benefit to Adventure Tours is not inconsistent with an employee like the appellant receiving her own kind of benefit from the free vacation. ... M.N.R., [1993] 2 C. T.C. 27, 93 D.T.C. 5247 (F.C.A.) in which Jerome, A.C.J. allowed the appeal and thereby upheld the earlier decision of this Court ([1990] 1 C.T.C. 2372, 90 D.T.C. 1274) dealing with an amount of $10,000 by which the appellant Phillips was reimbursed for the additional costs of transferring from Moncton, New Brunswick to Winnipeg, Manitoba. ...