Search - 报销 发票日期 消费日期不一致

Term also refers to administrative proceedings before agencies, tribunals, bureaus, or the like ”... ... Similar definitions are found in Words & Phrases, Legally Defined, 3rd Edition, The Oxford English Dictionary, 2nd Edition, 1989, and The Living Webster, 1972 edition. ... There exist, as was decided by Chief Judge Couture, of the Tax Court of Canada in the reported case of Fancy & Fancy v. ...

He included in income a cash advance of $- 9,266 from the Canadian Wheat Board as well as $1,000 received for custom work; [admitted] (i) the Appellant for the years 1979 to 1987 reported the following losses (profit) from the farming operation: 1979 $2,430.56 1984 $16,085.00 1980 2,054.67 1985 3,414.36 1981 2,585.14 1986 26,998.36 1982 9,356.11 1987 21,958 [admitted] (j) for the years 1983 to 1987 the Appellant reported the following wage income and gross farm income: Wages Gross Farm Income 1983 $40,666.00 $50,817.00 1984 42,075.00 24,574.00 1985 43,203.00 26,823.00 1986 43,785.00 23,715.00 1987 43,859.00 22,462.00 [admitted] (k) the Appellant invested considerable time and effort to become a qualified teacher; [admitted] (I) the Appellant’s chief source of income for the taxation year 1986 as well as for preceding and subsequent taxation years was not farming nor farming combined with some other source but rather this employment as a teacher. ... Historical analysis reads as follows: Income I Expenses July 6, 1989 Expense summary Total farm income 27,227 1985 1986 1987 1988 Average Variable expenses Salaries/wages 0 0 0 0 0 Crop insurance 1,664 977 1,460 1,438 1,385 Fuel/oil/grease 2,105 1,913 2,651 2,008 2,169 Machinery repairs 1,664 3,479 1,637 2,870 2,413 Feeder L/S 0 0 0 0 0 Replacement L/S 0 0 0 0 0 Vet/b reeding Fees 10 20 11 71 28 Feed/concentrate 53 0 56 0 27 Pasture/straw 0 0 0 0 0 Seed/plants 0 0 0 0 0 Chemicals 0 0 0 0 0 Fertilizer 1,882 1,390 104 0 844 Containers & twine 0 0 6 0 2 Custom work 205 175 729 125 309 Trucking/hauling 0 0 0 0 0 Interest (op. loan) 1,509 1,217 0 822 887 Small tools/misc. 224 1,180 312 532 562 9,316 10,351 6,966 7,866 8,625 G.M.R. 0.65 0.56 0.69 0.78 0.68 Fixed expenses Rental payments 0 0 0 0 0 Property taxes 1,532 1,508 1,332 0 1,093 Insurance 0 0 0 0 0 Bldg/fence rep. 445 1,083 1,393 9 733 Auto expense 4,282 3,357 3,780 5,924 4,336 Telephone/hydro 2,855 3,116 2,267 1,022 2,315 Business expense 325 368 1,618 2,888 1,300 Interest (& It) 14,419 20,192 17,990 17,887 17,622 23,858 29,624 28,380 27,730 27,398 Total cash expense 33,174 39,975 35,346 35,596 36,023 Net cash income (6,351) (16,261) (12,886) 316 (8,796) Cheryl off farm 1,519 1,337 962 3,799 1,904 Richard off farm 44,579 45,403 45,292 47,100 45,594 Disposable income 39,747 30,479 33,368 51,215 38,702 Curr/inter princ. 8,000 8,000 8,000 8,300 8,075 Long term princ. 4,600 4,800 5,000 5,448 4,962 Family living cost 24,000 24,000 24,000 24,000 24,000 Total demand 36,600 36,800 37,000 37,748 37,037 Residual 3,147 (6,321) (3,632) 13,467 1,665 Bldg replacement 0 0 0 0 0 Mach. replacement 12,491 13,298 11,016 8,558 11,341 Net farm income (18,842) (29,559) (23,902) (8,242) (20,136) T.C. ...

Indeed, in his last report to the Alberta Department of Highways (Exhibit 16 — February 16, 1984), Mr. Shaske stated at page 4 ”... the deposits located within the taking could not be economically excavated and marketed”. ... Set out below is the letter which the lawyer representing the Alberta Minister of Transportation sent to the appellant's lawyer on February 21, 1984: Further to your telephone discussions of yesterday with Art Hnatiuk, enclosed please find a copy of the Shaske & Associates Ltd., letter of February 16, 1984 updating their opinion as to the value of the granular deposits found on the Bassani Property. ...

(f) In so disposing of the said shares the Appellant realized a taxable capital gain of $565,575.25 calculated as follows: Proceeds on Sale of Shares $1,140,000.00 Less: Cost 982.50 Outlays 7,867.00 Capital Gain $1,131,150.00 Taxable Capital Gain $ 565,575.25 (g) The Appellant failed to report the said taxable capital gain In his T1 Return of Income for the 1984 taxation year. ... I am fully cognizant that Canadian courts have followed the aged pronouncement of Lord Esher in Tuck & Sons v. ... Wilful blindness by someone capable of acting in a responsible manner is not a matter of “ignorance of the law” in its jurisprudential sense — it can amount to gross negligence in appropriate circumstances, see: Patricio v. ...

Marital status, counsel submitted, is a ground of discrimination covered by section 15: Re MacVicar and Superintendent of Family & Child Services et al. (1987), 34 D.L.R. (4th) 488 at pages 497 to 499. ... It is, of course, obvious that legislatures may — and to govern effectively — must treat different individuals and different groups in different ways. ...

In the notice of assessment the respondent explained ”... as the 'child tax credit' may only be claimed by the person receiving family allowance payments, your claim for this credit has been disallowed”. ... This Court has jurisdiction under section 12 of the Tax Court of Canada Act ”... to hear and determine appeals to the Court on matters arising under the Income Tax Act...”. ... In either case, subsection 24(1) of the Charter does not empower the Courts to amend or rewrite invalid legislation in the manner sought by the appellant. [1] If paragraph 122.2(2)(a) is invalid it fails, and in the absence of legislative action to fill the void it cannot be said the appellant is, within the meaning of subsection 122.2(1), ”... an individual who has an eligible child... ...

The Facts The appellant became a licensed stockbroker in early 1965 and was employed in such capacity with Gairdner & Company for about eight years. ... Osler & Company Limited, an investment dealer and worked with that firm as stockbroker and registered representative until 1976. ... The chart below reproduces those data: No. of No. of of No. of Shares Shares Total Total Net Net Year Purchases Purchased Sold Proceeds Gains 1978 97 79,500 70,700 $343,480.00 $ 64,410.19 1979 93 54,400 74,200 453,270.94 123,528.92 1980 93 94,600 73,000 646,265.00 163,025.77 1981 14 21,600 52,400 728,232.94 313,550.59 1982 18 79,000 122,500 482,113.75 5,508.17 Appellant explained that during the initial part of the appeal period and for some time later he was forced to sell because of margin calls, certain family commitments relating to, inter alia, financial assistance given to a brother and the rise in interest rates. ...

During the lifetime of Jean-Marie Fontaine, Pearline made payments to him under the Agreement aggregating $47,357 as follows: May 3, 1977 $ 8,000 January 6, 1978 1,100 January 6, 1978 5,000 January 4, 1979 20,000 Additional payments (dates of which are unknown) $13,257 It is obvious that even during Mr. ... Alan & Co. Ltd. v. El Nasr Export and Import Co., [1972] 2 Q.B. 189 at 213: The principle of waiver is simply this: If one party, by his conduct, leads another to believe that the strict rights arising under the contract will not be insisted upon, intending that the other should act on that belief, and he does act on it, then the first party will not afterwards be allowed to insist on the strict legal rights when it would be inequitable for him to do so: see Plasticmoda Societa per Azioni v. ... Alan & Co. Ltd. v. El Nasr Export and Import Co., supra. Cheshire and Fifoot, Law of Contract, 7th ed. ...

.: — On June 23, 1983 the respondent reassessed the appellant in respect of his 1980 taxation year by adding to his income a taxable capital gain of $1,800 plus recaptured capital cost allowance of $16,104. ... Macferlan (1760), 2 Burr. 1005, put the mater in these words: ”... the gist of this kind of action is that the defendant, upon the circumstances of the case, is obliged by the ties of natural justice and equity to refund the money". ... Rev. 155, at pp. 171-74; Klippert, Unjust Enrichment (Toronto 1983), chapter 7; Goff & Jones, The Law of Restitution, 2nd ed. ...

Although he attempted to portray himself as naive in that regard — for example professing surprise at the amount of the Kuta offer — the fact of the matter is that in 1980 he was quite active in the market. ... He was quite aware of the boom market in real estate and of the fact that prices were rising, stating: I assumed it would go up in price — property, everything at that time could go up in value. ...