Search - 报销 发票日期 消费日期不一致

…[S]ection 168 provides that: Tax … is payable by the recipient on … the day the consideration for the supply becomes due. ...

Katsikonouris, [1990] 2 S.C.R. 1029 …. See summary under Sched. V, Pt. II, s. 1 – home care service. ...

Bédard J. stated (at para. 64): The Latin maxim " expressio unius est exclusio alterius ", also known as the principle of implied exclusion, states that where the legislator causes a provision to apply to a number of categories but fails to include one that that could easily have been included, one may infer that the legislator intended to exclude that category from the application of the provision. ...

. … The idea that liability for capital tax would accrue in the relevant year regardless of when the tax was assessed… is consistent with the long established principle under the Income Tax Act that liability for tax arises not pursuant to the filing of a return or the issuing of an assessment or reassessment, but rather pursuant to the terms of the Income Tax Act itself [citing The Queen v. ... Riendeau ¸ 91 DTC 5416 (FCA); and subsection 152(3).] ...

See summaries under s. 9 – timing, s. 12(1)(x), and s. 9 – compensation payments. ...

See summaries under s. 12(1)(x), s. 9 – compensation payments, and s. 9 – computation of profit. ...

See summaries under Financial Services and Financial Institutions (GST/HST) Regulations, s. 4(2) and s. 123(1) – financial service – (f.1) and (r.4). ...

" See summary under s. 9 – capital gain v. profit – real estate. ...

MNR, 93 DTC 1473, [1993] 2 CTC 3148 (TCC)-- summary under Regulation 2902 Summary Under Tax Topics- Income Tax Regulations- Regulation 2902 The taxpayer unsuccessfully argued that interest expenses incurred by it to finance the payroll cost of its R & D personnel were not made for the purpose of generating expenses, not income, and therefore were not described in Regulation 2902(a)(c). ... " However, registration and travel costs arising from the attendance of R & D staff at computer software conferences were not denied by Regulation 2902(a)(F). ...

. … If we refer to the definition of that term in this same reference work, we read: Consideration provided by the person who receives a benefit in the synallagmatic contract; reciprocal benefit (perceived as equal) charged to a party to a contract, for example, wages in consideration for work, or the price in consideration for the article sold. ... … We see from reading the agreements.. that the common intention of the parties is that, if the premises are destroyed, disposed of or expropriated, the full amount of the grant, that is, $880,660, shall be reimbursed, prorated according to the number of years remaining. ...