Search - 报销 发票日期 消费日期不一致

The following is the entire content of Exhibit R-1: WHEREAS Goldenberg and 739679 are desirous of entering into a joint venture agreement with respect to the purchase and development of lands known as Pond Mills, Blocks K & P (the "Lands"); NOW THEREFORE in consideration of the mutual covenants hereinafter set out and the sum of ONE DOLLAR ($1.00) paid by each of the parties to the other party, the receipt and sufficiency of which is hereby acknowledged, the Parties hereto hereby agree as follows: 1. GOLDENBERG RESPONSIBILITIES Goldenberg shall (a) supply all cash or mortgage funding required to purchase the lands and any interest or fees required which shall be returned to Goldenberg from the sale of the Land; (b) all profits shall be divided equally between 739679 and Goldenberg – 50% each; (c) reimburse 739679 in the sum of $2,500 for preparation of all development plans on completion of the sale transaction; (d) co-operate fully with 739679 in the development and sale of the Lands; 2. 739679 RESPONSIBILITIES 739679 shall (a) prepare all development plans required to develop the Lands; (b) have the first right to sell the semi-detached lots and the Townhouse site at the agreed upon selling price; (c) co-operate fully with Goldenberg in the development and sale of the Lands; 3. ... Gold Prop Investments Ltd. agrees that the cost of the new road from Scenic Drive will be shared equally – 50% by Gold Prop Investments Ltd. and 50% (shared equally) by Goldenberg and 739679. 4. ...

The Respondent has also pleaded in the Reply that if the penalties are not warranted under subsection 163(2) then the penalties for 1991 and 1992 are justified under subsection 163(1), because the Appellant was convicted of failing to report a part of his income for the year 1989. [2] The Appellant, during the years in question, was engaged in a business with his brother Jeff under the name G & H Cabinets. ... The business was incorporated at the beginning of 1990 under the name G & H Cabinets Ltd., and they continued to operate it on the basis of equal ownership. [3] The Appellant's position with respect to the assessments is that he was the person concerned with the operational aspects of the business, and that his brother was responsible for the financial side. ... He later opened his own renovation business, and became a customer of G & H Cabinets Ltd. ...

Submissions of the Appellant [17] Counsel for the Appellant submits that since the Appellant performs no work and receives no pay during the summer break, she cannot be considered as being employed during that period under a contract of service within the meaning of the Employment Insurance Act (" Act "). ... Whether a teacher receives one-twelfth of his annual salary at the end of each month of the year, one-tenth at the end of each of 10 months of the year, or, as in Alberta, one-twelfth at the end of each of nine months and three-twelfths at the end of a 10 th month, if his contract of service continues throughout the year, there has been no "lay-off" or "separation form... employment" giving rise to an "... interruption... in... earnings" and he is receiving his "usual remuneration"; and I do not, therefore, conceive of the circumstances in which s. 158, or some similar provision, is necessary to avoid payment of unemployment benefits to teachers who are not out of work in the ordinary acceptation of that expression. [26] Petts is cited with approval in the Supreme Court of Canada decision in Dick et al. v. ...

Reasons for Judgment Lamarre, J.T.C.C. [1] The appellant is appealing from net worth assessments made by the Minister of National Revenue ("the Minister") under the Income Tax Act ("the Act ") for the 1993, 1994 and 1995 taxation years. ... STATEMENT OF NET WORTH SCHEDULE I------------------------------------------------- December 1992--------------- December 1993-------------- December 1994-------------- December 1995--------------- ASSETS------------ Business assets------------------- Account at credit union #45213 2,156.20 1,096.30 5,059.66 246.57 Business's truck 0.00 0.00 0.00 0.00 Vacuum 0.00-------------- 0.00------------- 13,050.00-------------- 10,440.00-------------- Total business assets $2,156.20-------------- $1,096.30------------- $18,109.66-------------- $10,686.57-------------- Personal assets------------------- Credit union #33351 chequing 0.77 0.17 8.44 349.14 Credit union #33351 savings 859.41 9,530.73 16,788.47 23,691.32 Credit union term savings 0 0 0 25,000.00 Personal cottage 0.00 0.00 0.00 4,800.00 Land associated with cottage 0.00 0.00 30,000.00 30,000.00 Wedding money for cottage 12,000.00--------------- 12,000.00-------------- 0.00-------------- 0.00--------------- Total personal assets $12,860.18-------------- $21,530.90-------------- $46,796.91-------------- $83,840.46-------------- TOTAL ASSETS $15,016.38 $22,627.20 $64,906.57 $94,527.03 STATEMENT OF NET WORTH SCHEDULE II------------------------------------------------- 1992------------- 1993------------- 1994------------- 1995------------- LIABILITIES------------------ Business liabilities----------------------- Bank overdraft 0.00-------------- 0.00-------------- 0.00-------------- 0.00--------------- Total business liabilities 0.00-------------- 0.00-------------- 0.00-------------- 0.00--------------- Personal liabilities 0.00-------------- 0.00-------------- 0.00-------------- 0.00--------------- Total personal liabilities $0.00-------------- $0.00-------------- $0.00-------------- $0.00--------------- TOTAL LIABILITIES $0.00-------------- $0.00-------------- $0.00-------------- $0.00--------------- Net worth 15,016.38-------------- 22,627.20-------------- 64,906.57-------------- 94,527.03-------------- Previous year's net worth 0.00-------------- 15,016.38-------------- 22,627.20-------------- 64,906.57------------- Increase (decrease) in net worth $15,016.38 $7,610.82 $42,279.37 $29,620.46 STATEMENT OF NET WORTH SCHEDULE III------------------------------------------------- 1993------------- 1994------------- 1995------------- Increase (decrease) in net worth 7,610.82 42,279.37 29,620.46 Adjustments for computing total income for tax purposes------------------------------------- Additions: Personal expenses (see Schedule IV) 31,205.90 31,612.73 32,281.52 Tax payment- client 0.00 0.00 0.00 Tax payment 0.00-------------- 0.00-------------- 0.00--------------    Total additions $31,205.90-------------- $31,612.73-------------- $32,281.52-------------- Deductions: Amount received for sale of trailer (father) 0.00 0.00 15,900.00 Sales tax (ON) on sale of trailer 0.00 0.00 1,272.00 Non-taxable portion of capital gain 0.00 0.00 0.00 Tax refund- Jean Drouin 664.55 0.00 0.00 Tax refund- Johanne Laurin 6,594.00 0.00 0.00 GST rebate- Jean Drouin 2,246.75 713.00 713.00 Child tax credit- Ms. ... Laurin 0.00 0.00 0.00 Money received for business association 5,000.00-------------- 6,650.00-------------- 6,650.00-------------- Total deductions $18,563.57-------------- $11,507.00-------------- $28,552.30-------------- Net adjustments $12,642.33-------------- $20,105.73-------------- $3,729.22-------------- Total income calculated on net worth basis $20,253.15-------------- $62,385.10-------------- $33,349.68-------------- Minus: total income reported   - Jean Drouin- Johanne Laurin 9,517.03 3,300.00-------------- 6,833.00 0.00-------------- 8,196.00 0.00-------------- Discrepancy per net worth $7,436.12 $55,552.10 $25,153.68 ANALYSIS OF DISCREPANCY PER NET WORTH SCHEDULE V----------------------------------------------------------------------- 1993------------- 1994------------- 1995------------- Discrepancy per net worth (according to Schedule III) 7,436.12-------------- 55,552.10-------------- 25,153.68-------------- Deduct: known audit adjustments------------------------------------------ Overstated unsupported expenses 9,967.44 12,969.67 11,797.14 Taxable capital gain 0.00 0.00 0.00 Capital cost allowance allowed 0.00--------------- (1,450.00)--------------- (2,610.00)-------------- Total known audit adjustments $9,967.44--------------- $11,519.67--------------- $9,187.14-------------- Unreported business income per net worth $(2,531.32) $44,032.44 $15,966.54 [3] The appellant is contesting the unreported business income per net worth as computed in Schedule V. ...

Reasons for Judgment (Delivered orally from the bench on February 14, 2000, at Montréal, Quebec, and amended at Ottawa, Ontario, on February 25, 2000) Lamarre Proulx, J.T.C.C. [1] This is an appeal in which the issue is whether the reassessment in respect of the 1994 taxation year was mailed on May 14, 1998. [2] Subsections 244(15) and 244(14) of the Income Tax Act (the “ Act”) provide that an assessment is deemed to have been made on the day of mailing of the notice of the assessment. ... Analysis [10] Subsections 244(14) and 244(15) of the Act read as follows: (14) Mailing date — For the purposes of this Act, the day of mailing of any notice or notification described in subsection 149.1(6.3), 152(4) or 166.1(5) or of any notice of assessment shall be presumed to be the date of that notice or notification. (15) Date when assessment made — Where any notice of an assessment has been sent by the Minister as required by this Act, the assessment shall be deemed to have been made on the day of mailing of the notice of the assessment. [11] According to the decision of the Federal Court of Appeal in Aztec Industries Inc. v. ...

Reasons for Judgment Lamarre, J.T.C.C. [1] This is an appeal from an assessment made by the Minister of National Revenue ("Minister") under subsection 15(1) of the Income Tax Act (" Act ") with respect to the appellant's 1992 taxation year. ... SECTION 6: Amounts to be included as income from office or employment. (1) There shall be included in computing the income of a taxpayer for a taxation year as income from an office or employment such of the following amounts as are applicable: (a) Value of benefits. – the value of board, lodging and other benefits of any kind whatever received or enjoyed by him in the year in respect of, in the course of, or by virtue of an office or employment.... ...

shall refer to as the " adjoining land”. Part of the north east quarter which had been sold to third parties was a 20-acre parcel in the north west corner which had been purchased by the Town of Cold Lake for a playground. ... When filing their 1980 income tax returns, each of the appellants reported a capital gain of $571,430 with respect to the sale of the subject land but reduced the gain to nil by deducting a reserve under subsection 40(1) of the Act and the cost of ” replacement property" under subsection 44(1). ... For the years 1977 and 1978, all four appellants filed returns showing (a) no indication that they were engaged in any kind of farming; and (b) a statement of fishing revenue and expenses under the name “Antoine Lefebvre & Sons” allocating the profit or loss from fishing equally among the father and the four appellants. ...

Peter Jennewein, the appellants son, completed the evidence by his testimony. 3.01 The facts are as follows: On September 15, 1986, the respondent issued assessment notice number 581815 (the " assessment") claiming $20,344.70 in income tax from the appellant. ... The appellant lived in the said building from 1979 to 1982 and personally paid the municipal taxes and maintenance costs in spite of the "right of habitation without charge” she had granted by Exhibit 1-1. 3.06 Peter Jennewein's testimony revealed the following facts: — The amount of $47,000 was never paid the appellant in spite of the stipulation of the deed of sale; — Mrs. ...

Also that the controversy concerning what is described in the pleadings as the ” Somerset property" is conceded to the respondent. Disputes remain regarding two residential properties, one of which is on Brunt Road at Nanoose Bay on Vancouver Island (“ Brunt") and the other at 330 Cambridge Street, Nanaimo (Cambridge"). ... Clark & Son Ltd. v. M.N.R. (1957), 18 Tax A.B.C. 196; 57 D.T.C. 567 (T.A.B.); Merrett v. ...

The only matter with which I have jurisdiction to deal in these cases are the amounts that were allegedly owing by N & K Merchandising Ltd., a body corporate, for unpaid income taxes in the amount of $1,043.63 in respect of unremitted deductions of tax and interest under the provisions of subsection 227.1 of the Income Tax Act, R.S.C. 1952, c. 148 (am. ... Insofar as Patricia Noonan is concerned, she was a minority shareholder and director of N & K Merchandising Ltd. ... If she did not know she was a director, she should have known,” is his position, " she had 25% of the shares and she invested $12,500, so it is not reasonable she would not have known who were the directors," according to him. ...