Search - 报销 发票日期 消费日期不一致

In addition to any duty or tax that may be payable under this Act or any other statute or law, there shall be imposed, levied and collected a consumption or sales tax of four per cent, on the sale price of all goods (a) produced or manufactured in Canada, payable by the producer or manufacturer at the time of the sale thereof by him; * * * * * 87. Whenever goods are manufactured or produced in Canada under such circumstances or conditions as render it difficult to determine the value thereof for the consumption or sales tax because * * * * * (d) such goods are for use by the manufacturer or producer and not for sale; the Minister may determine the value for the tax under this Act and all such transactions shall for the purposes of this Act be regarded as sales. ... Solicitors for the respondent: Hanson, Dougherty & West. [1] [1931] Ex. ...

Travelling expenses incurred by the appellant are not "travelling expenses * * * in the pursuit of a trade or business "within the meaning of the words used in section 5 (1) (f) of the Act. ... Taxable income is defined in section 3 (d) (ii) of the Act and is said to include the salaries, indemnities or other remuneration of * * * members of Provincial Legislative Councils and Assemblies. ... The Income War Tax Act defines "income" as follows: 3. (1) For the purposes of this Act, "income" means the annual net profit or gain or gratuity * * * and shall include the interest, dividends or profits * * * and also the annual profit or gain from any other source including * * * (d) The' salaries, indemnities or other remunerations of (1) members of the Senate and House of Commons of Canada and officers thereof; (2) members of Provincial Legislative Councils and Assemblies. ...

The words are, Whereas * * * by codicil * * * I appointed * * * additional executors * * * Now I direct that my son * * * shall be paid Five hundred dollars a month in addition to any sum which the courts or other proper authorities may allow him in common with the other executors. ... Solicitors for the appellant: Coffey & McDermott. Solicitor for the respondent: W. ...

  [182‑183] [189]   Cases Cited   By LeBel J.   Distinguished:   R. v. ... Canada (Attorney General), [1998] 1 S.C.R. 841.   Statutes and Regulations Cited   Canadian Charter of Rights and Freedoms, ss. 1  , 7   to 14  , 8  , 9  , 10   (a), (b), 11   (d), 24  , 32  .   ... C‑46, ss. 6(2)  , 7  , 7(3.7)   to 7(3.75)  , (4.1)  , 117.02(1)  , (2)  , 199(2)  , 254(2)   to (4)  , 269.1(1)  , 462  , 487   to 489  , 495(1)  , (2)  . ...

The money borrowed under this line of credit was treated as capital and the interest paid to the bank allowed under sec. 5(1) (b), which provides: 5. (1) "Income" * * * shall * * * be subject to the following exemptions and deductions:— * * * (b) Such reasonable rate of interest on borrowed capital used in the business to earn the income as the Minister in his discretion may-allow * * * No exception is taken to this allowance of interest upon capital by the appellant and it is therefore not an issue in this appeal. ... Moreover, in discussing this case in the Jackson case, Romer L.J., pointed out that in the Farmer case the money was found by the commissioners not to be capital and after reviewing that decision and others in relation thereto, concluded that in each case: * * * it is a question of fact whether the capital money borrowed is or is not capital employed in the trade within the meaning of this subparagraph, and if the Commissioners have decided, as a question of fact, that it is, then this Court cannot interfere. ... If the expenditure is a payment on account of capital it is also disallowed * * * And again: Expenditure to be deductible must be directly related to the earning of income. ...

(Re)   Neutral citation:  2001 SCC 89.   File No.:  27846.   2001:  November 7; 2001:  December 7.   ... P‑21, s. 8  -- Customs Act, R.S.C. 1985, c. 1 (2nd Supp  .), s. 108(1).   ...

Grammatically, this is the way, I think, in which paragraphs (a) and (b) are related to the second member of section 3: and shall include * * * and also the annual profit or gain from any other source including (a) the income from * * * property acquired [Page 342] in the designated ways; “but not the value of” such “property.” ... “Not * * or” has in this context its ordinary meaning “neither * * nor.” ... For the purposes of this Act, “income” means the annual net profit or gain * * *; and shall include * * * and also the annual profit or gain from any other source including * * * (b) the income from but not the proceeds of life insurance policies paid upon the death of the person insured, * * *’ 5. ...

Canada, [2001] 1 S.C.R. 391, 2001 SCC 11   Spire Freezers Ltd., Patrick Gouveia,                                               Appellants John O ’ Neill, Edward Butcher, John Dobrei and Maroje Miloslavic   v.   ... Canada   Neutral citation:   2001 SCC 11.   File No.:  27415.   2000:  November 10; 2001: March 1.   ... Appeal allowed.   Warren J. A. Mitchell, Q.C., and John R. Owen, for the appellants.   ...

ON APPEAL FROM THE FEDERAL COURT OF APPEAL Taxation — Income tax — Deduction of farming losses — Farming, or combination of farming with some other source — Chief source of income- Income Tax Act, R.S.C. 1952, c. 148, as amended, ss. 13, 139(1) (ae). ... A summary of the appellant's income for the years 1960 to 1972 is set out below: [Page 484] Year Office or Employement Investment Business Income Farming Net Income or (Loss) Rentals Net Income or (Loss) 1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970 1971 1972 $11,500.00 $15,600.00 $15,600.00 $15,900.00 $16,200.00 $15,900.00 $15,900.00 $13,500.00 $1,750.00 $17,833.40 $17,309.39 $6,607.04 $22,306.00 — — $300.00 $38.66 $37.84 $1,364.08 $1,193.86 $1,625.43 $8,822.43 $17,048.65 $19,919.72 $7,656.55 $13,384.66 — — — — — — — — $12,500.00 — $(913.68) $17,415.65 — $(1,213.55) $(2,235.28) $(1,718.48) $(1,593.44) $(1,368.64) $(1,684.19) $(885.05) $(8,504.75) $(21,097.46) $(20,810.72) $(7,535.76) $(7,538.42) $(4,038.94) $2,700.00 $(872.00) $(750.00) (1,131.00) — — — — — — — — $(312.10)   In reporting his income for the 1968 and 1969 taxation years the appellant deducted the full amount of the farming losses suffered in those years, $21,097.46 and $20,810.72, respectively. ... Solicitors for the appellant: Birnie & Sturrock, Vancouver. Solicitor for the respondent: D. ...

Canada, 2006 DTC 6639, 2006 SCC 46, [2006] 2 S.C.R. 447                                                    SUPREME COURT OF CANADA     Citation:   Imperial Oil Ltd. v. ... Imperial Oil Limited                                                                                       Respondent   ‑ and ‑   Her Majesty The Queen                                                                                   Appellant   v.   ... C-52, ss. 3(1)  , 14  .   Income Tax Act, R.S.C. 1985, c. 1 (5th Supp  .), ss. 3  , 9  , 18(1)   (b), 20(1)  , 39  , 79  , 80  , 248   “amount”, “principal amount”.   ...