Search - 报销 发票日期 消费日期不一致

The Appellant produced a schedule of shareholder balance repayment (Exhibit A-42) which reads as follow:    BEG               INT                   PRINC                         TOTAL             END DATE               BALANCE       EXP                  PYMT              PAYMENT      BALANCE 01 AUG 96                                                                                                          95,037.71 31 DEC 96           95,037.71          791.98          6,788.41             7,580.39           88,249.30 31 DEC 97           98,249.30       1,764.99          6,788.41             8,553.39           81,460.39 31 DEC 98           81,460.89       1,629.22          6,788.41             8,417.63           74,672.49 31 DEC 99           74,672.49       1,493.45          6,788.41             8,261.86           67,884.08 31 DEC 00           67,884.08       1,357.68          6,788.41             8,146.09           61,095.67 31 DEC 01           61,095.67       1,221.91          6,788.41             8,010.32           54,307.26 31 DEC 02           54,307.26       1,086.15          6,788.41             7,874.55           47,516.86 31 DEC 03           47,518.86          950.38          6,788.41             7,738.78           40,730.45 31 DEC 04           40,730.45          814.61          6,788.41             7,603.02           33,942.04 31 DEC 05           33.942.04          678.84          6,788.41             7,467.25           27,153.63 31 DEC 06           27,153.63          543.07          6,788.41             7,331.48           20,365.22 31 DEC 07           20,365.22          407.30          6,788.41             7,195.71           13,576.82 31 DEC 08           13,576.82          271.54          6,788.41             7,059.94             6,788.41 31 DEC 09             6,788.41          135.77          6,788.41             6,924.16                    0.00                                                 13,146.88        95,037.71         108,184.59 The balance sheet as at December 31, 1997 in regards to the $81,408 loan states: " payable to shareholder, interest bearing no set terms of repayment ". ... Cash payments were made as follow:                              DATE                                       AMOUNT                              June 12, 1998                                  51.40                              June 22, 1998                                  88.00                              September 3, 1998                        100.00                              September 18, 1998                        60.00                              November 6, 1998                        120.00 Only the first payment was satisfactorily explained. [33]     Troy Miller was never employed by the Payor in 1998. The cash payments to him are:                              DATE                                       AMOUNT                              July 16, 1998                                 120.00                              September 3, 1998                         100.00                              September 18, 1998                        60.00 It should be noted that these last two items have been placed in the wrong column of the cash journal by Nelder. ...

The Queen, 2008 TCC 603 (Informal Procedure)       Docket: 2008-1310(IT)I     BETWEEN: PAULO M. ... Woods” Woods J.     Citation: 2008TCC603 Date: 20081105 Dockets: 2008-1310(IT)I     BETWEEN:   PAULO M. ...   [40]     There will be no order as to costs.              Signed at Toronto, Ontario this 5 th day of November 2008.     ...

“B.Paris” Paris J.           Citation: 2012 TCC 434 Date: 20121212 Docket: 2011-2274(IT)G BETWEEN: NORAN WEST DEVELOPMENTS LTD., Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ...   [3]        Noran opposes the respondent’s application.   Factual background   [4]        Noran carries on the business of real estate development. ... The waiver letter read as follows:   Without Prejudice               Waiver of Right of Objection or Appeal               Canada Revenue Agency             Appeals Division, 430-01 Burnaby-Fraser Tax Services Office STC 9755 King George Hwy Surrey BC V3T 5E1   Attn: M. ...

Signed at Toronto, Ontario this 8th day of November 2012.       “J. M. Woods” Woods J.         Citation: 2012 TCC 394 Date: 20121108 Docket: 2012-2088(IT)I   BETWEEN: BILL JORDAN, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... Pentney                                                           Deputy Attorney General of Canada                                                           Ottawa, Ontario           ...

., 2013 TCC 284       Dockets: 2012-3576(EI) 2012-3577(CPP)   BETWEEN: NAVEED BUTT, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent, and   1383016 ONTARIO INC. ... O/A HELP UNLIMITED Intervenor.     REASONS FOR JUDGMENT   Bocock J.   ...   [19]         For these reasons the Appeal is dismissed.              ...

Rip" Rip C.J.         Docket: 2004-4085(IT)G BETWEEN: THE ESTATE OF DAVID G. ... WALSH, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     REASONS FOR ORDER   Rip, C.J ...   [32]          Costs shall be in the cause.     Signed at Ottawa, Canada, this 5th day of June 2009.     ...

Signed at Ottawa, Canada, this 13 th day of January 2012.   “S. D’Arcy” D'Arcy J.             ...   [6]               When exercising its discretion, the Court may consider one or more of the elements listed in subsection 147(3) of the Rules, which reads as follows:   In exercising its discretionary power pursuant to subsection (1) the Court may consider,   (a)       the result of the proceeding,   (b)    the amounts in issue,   (c)      the importance of the issues,   (d)    any offer of settlement made in writing,   (e)     the volume of work,   (f)      the complexity of the issues,   (g)     the conduct of any party that tended to shorten or to lengthen unnecessarily the duration of the proceeding,   (h)     the denial or the neglect or refusal or any party to admit anything that should have been admitted,   (i)       whether any stage in the proceedings was,   (i)      improper, vexatious, or unnecessary, or   (ii)    taken through negligence, mistake or excessive caution,   (j)      any other matter relevant to the question of costs ... Bruce   COUNSEL OF RECORD:          For the Appellant:                             Name:                      Jeffrey Radnoff                               Firm:                     Radnoff Law Offices                                                           Toronto, Ontario          For the Respondent:                    Myles J. ...

., 2007 TCC 453         Docket: 2006-1587(EI) BETWEEN: CYNTHIA PLANT, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent, and   CANADA POST CORPORATION, Intervenor.  ____________________________________________________________________ Appeal heard on July 24, 2007 at Fredericton, New Brunswick   Before: The Honourable Justice Wyman W. ... Webb" Webb, J.           Citation: 2007TCC453 Date: 20070803 Docket: 2006-1587(EI) 2006-1588(CPP)   BETWEEN: CYNTHIA PLANT, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent, and   CANADA POST CORPORATION, Intervenor.       ... Shirreff   COUNSEL OF RECORD:          For the Appellant:                             Name:                                                    Firm:          For the Respondent:                    John H. ...

Masse" Masse D.J.         Citation: 2014 TCC 48 Date: 2014 0213 Docket: 2013-1430(IT)I BETWEEN: WALTER YOURKIN, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ...   [27]         The Appeal is therefore dismissed.   [28]         The Appellant must pay the Respondent’s costs fixed at $625.   ... Masse, Deputy Judge     DATE OF JUDGMENT:                  February 13, 2014     APPEARANCES:   For the Appellant: The Appellant himself Counsel for the Respondent: Lindsay Beelen   COUNSEL OF RECORD:          For the Appellant:                             Name:                     n/a                               Firm:          For the Respondent:                  William F. ...

Miller, J.           Citation: 2007TCC654 Date: 20071026 Docket: 2006-1560(IT)I BETWEEN: SULAM SOLOMON, Appellant, and   HER MAJESTY THE QUEEN, Respondent.         ...   [11]     The appeal is dismissed.          Signed at Toronto, Ontario this 26 th day of October, 2007.     ... The Queen   PLACE OF HEARING:                     Toronto, Ontario   DATE OF HEARING:                       October 5, 2007   REASONS FOR JUDGMENT BY:    The Honourable Justice Valerie Miller   DATE OF JUDGMENT:                    October 26, 2007   APPEARANCES:   For the Appellant: The Appellant himself Counsel for the Respondent: Justin Kutyan   COUNSEL OF RECORD:          For the Appellant:                             Name:                                                    Firm:          For the Respondent:                    John H. ...