Search - 德国民法典第1993条

Her Majesty the Queen, [1993] 2 CTC 2973, 93 DTC 1254 Bonner, T.C.C J. ... Ritchie, [1993] 2 C.T.C. 24, 93 D.T.C. 5160 (F.C.A.). Section 163.1 which imposes the penalty to which the appellant objects reads: 163.1 Every person who fails to pay all or any part of an instalment of tax for a taxation year on or before the day on or before which the instalment is required by this Part to be paid is liable to a penalty equal to 50 per cent of the amount, if any, by which (a) the interest payable by him under section 161 in respect of all instalments for the year exceeds the greater of (b) $1,000, and (c) 25 per cent of the interest that would have been payable by him under section 161 in respect of all instalments for the year if no instalment had been made for that year. ...

The Minister of National Revenue (Informal Procedure), [1993] 2 CTC 3041 D.W. ... (orally):—This matter was heard in Winnipeg, Manitoba on July 16, 1993. ...

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. ...

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 (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. ...

On January 22, 1993, the appeal was abandoned as it related to claiming a deduction in computing taxable income. ... Canada] Tax Court of Canada (Christie, A.C.T.C.C.J.), April 28, 1993 (Court File No. 92-2111). ... Canada, [1993] 2 C.T.C. 2475 (T.C.C.). The appellant is an obstetrician. ...