Search - 报销 发票日期 消费日期不一致

John [7], It is not a part of the income * * * No attempt is made to seize or appropriate the income itself. ... The legislature here includes "net profit or gain * * * whether derived from sources in Alberta or elsewhere. ... At page 195 he says: * * * the appellant comes under section 4 of the Taxing Act, being a person residing in Canada, carrying on business therein and his income is thereunder subject to assessment. * * * It is not necessary to inquire into the source from which the revenue is derived, as the tax is a charge imposed by the legislature upon the person, and all his revenues—from whatever source derived—mingle with the rest of the income. ...

Sagaz Industries Canada Inc.   Neutral citation:   2001 SCC 59.   File No.:  27820.   2001:  June 19; 2001:  September 28.   ... III.                Issues   24                 1.    Did the Court of Appeal err in holding Sagaz vicariously liable to Design?   ... Solicitors for the appellants:  Torys, Toronto.    Solicitors for the respondent:  Teplitsky, Colson, Toronto.       ...

. * * * 139. (1) In this Act, * * * (e) "business" includes a profession, calling, trade, manufacture or undertaking of any kind whatsoever and includes an adventure or concern in the nature of trade but does not include an office or employment; The issue in this appeal is as to whether an isolated purchase of shares from the treasury of a corporation and subsequent sale thereof at a profit, not being a part of the business carried on by the purchaser of the shares, or in any way related to it, constitutes an adventure in the nature of trade so as to render such profit liable to income tax. ... Fitzmaurice 2 3, have often been quoted with approval: … the state of a man's mind is as much a fact as the state of his digestion. ... Solicitors for the appellant: McLaws, McLaws, Bancroft, Deyell & Floyd, Calgary. ...

—The statute under which the Secretary-Treasurer proceeded is entitled "The Liquor Exporters' Taxation Act," and the relevant enactments provide that (section 3) any person who now has or keeps or has property rights in * * * liquors for export to any place outside the said province or who in the said province sells or ships liquors to be delivered at any place outside the said province shall pay to the Crown a specified tax, calculated according to the quantity of liquor now or hereafter had or kept within the province * * * or sold or shipped * * * for delivery outside of the province; (section 4), the tax * * * in respect of all liquor had or kept * * * at the time of the passing of this Act shall be paid * * * within one month from the coming in force of the Act, and on all liquor subsequently acquired, kept, sold or shipped as aforesaid within fifteen days from the date when such liquor is acquired, kept, sold or shipped; the tax is to be a first lien and charge upon all the property in the province of any person liable to pay it; and by section 6, in default of payment within the time limited, the tax may be levied by distress upon the goods of the person liable under a warrant signed by the Provincial Secretary-Treasurer, directed to the Sheriff of any county, and the Sheriff * * * shall levy the tax and all costs by sale of the goods * * * of the person in default. ... Woodhouse [53]: the process of certiorari does not apply * * * even though the rate is one which could itself be questioned by certiorari. ... & B. 526. [84] 7 T.R. 270. ...

I‑5, s. 87(1)   (b).                     Taxation — Income tax — Exemptions — Income from property — Interest income earned on term deposits deposited in status Indian’s savings account on reserve — Whether interest income exempt from tax as “personal property of an Indian situated on a reserve” — Income Tax Act, R.S.C. 1985, c. 1 (5 th Supp  .), s. 3  , 9   — Indian Act, R.S.C. 1985, c.  ... Income Tax Act, R.S.C. 1985, c. 1 (5th Supp  .), ss. 3  , 9  , 12(1)   (c), (4)  , 56  , 248(1)   “property”. ... The judgment of McLachlin C.J. and Binnie, Fish, Charron and Cromwell JJ. was delivered by                         Cromwell J. — I.          ...

[Page 420] The Excess Profits Tax Act 1940, S. of C. 1940, c. 32, s. 7(b) provides that the following profits shall not be liable to taxation: "The profits of a profession carried on by an individual * * * if the profits of the profession are dependent wholly or mainly upon his * * * personal qualifications and if in the opinion of the Minister little or no capital is employed; provided that this exemption shall not extend to the profits of a commission agent or person any part of whose business consists in the making of contracts on behalf of others * * * unless the Minister is satisfied that such agent is virtually employed in the position of an employee of one employer in which case the exemption shall apply and in any case the decision of the Minister shall be final and conclusive. ... The following profits shall not be liable to taxation under this Act: (b) the profits of a profession carried on by an individual or by individuals in partnership if the profits of the profession are dependent wholly or mainly upon his or their personal qualifications and if in the opinion of the Minister little or no capital is employed: Provided that this exemption shall not extend to the profits of a commission agent or person any part of whose business consists in the making of contracts on behalf of others or the giving to other persons of advice of a commercial nature in connection with the making of contracts unless the Minister is satisfied that such agent is virtually in the position of an employee of one employer in which case this exemption shall apply and in any case the decision of the Minister shall be final and conclusive * * * Assuming, without deciding, that the appellant's occupation falls within the meaning of the word "profession" as used in this clause, and without passing upon the submission of counsel for the respondent that the opinion of [Page 427] the Minister that little or no capital is employed has not been obtained, I think that this argument cannot prevail. ... Solicitors for the appellant: Raymond, Spencer, Law & Maclnnes. Solicitor for the respondent: R. ...

Carleton University, 2019 SCC 50, [2019] 3 S.C.R. 726       SUPREME COURT OF CANADA   Citation: Threlfall v. ... Paris: Le Robert, 2020, “ jusque ”, “ durant ”. Pineau, Jean, Danielle Burman et Serge Gaudet. ... Overview 111 II.     Analysis 122 A.     The Retirement Plan 122 B.     ...

This caused the condition in s. 87(1)   (a) of the ITA   to be fulfilled.  ... Income Tax Act, R.S.C. 1985, c. 1 (5th Supp  .), ss. 87  , 137(4.3)   (b), 256(1.2)  . ... Issues [23]                           This appeal raises three questions: (1)     Was the Envision amalgamation a qualifying amalgamation under s. 87   of the ITA  ?   ...

. * * * The electrical energy produced by the applicant is not a commodity which is ordinarily used by or sold to its customers until it has been transformed; it exists, prior to such transformation, in a form which is not generally marketable because it is unsuited for the use of most customers. * * * Because it is the transformation in issue that turns the electrical energy into a form that can be used by the customer, this transformation must be considered to be part of the manufacture and production of electricity. ... Parke Davis & Co. [6]). In my opinion, the Board erred in law in construing and applying para.  ... Solicitors for the appellant: Herridge, Tolmie, Gray, Coyne & Blair, Ottawa. ...

—On April 27, 1929, the appellant made a return of his income for the year ending December 31, 1928, which return contained the following entry under Clause 6: Income from Dividends * * * Received from Waterous Limited, Brantford, Ontario, Dominion of Canada Victory Loan Bonds, maturing November 1st, 1983, as dividend declared payable in bonds; these bonds being tax free as to principal and interest. ... The following incomes shall not be liable to taxation hereunder: * * * (i) The income derived from any bonds or other securities of the Dominion of Canada issued exempt from any income tax imposed in pursuance of any legislation enacted by the Parliament of Canada; [Page 410] The appellant contends that he was not liable to taxation for income on the amount of these bonds, and relies upon the following provision, set out in the bond itself, as follows: The obligation represented by this bond and the annexed interest coupons and all payments in discharge thereof are and shall be exempt from taxes—including any income tax—imposed in pursuance of any legislation enacted by the Parliament of Canada. ... Solicitors for the appellant: Henderson & Boddy. Solicitor for the respondent: W. ...