Search - 报销 发票日期 消费日期不一致

It prohibits deductions in respect of ”... an outlay, loss or replacement of capital except as expressly permitted by...” ... Paragraph 20(1)(a) of the Act permits the deduction of an ”... amount in respect of the capital cost to the taxpayer of property...” as permitted by the Regulations. ...

The appellants appeal the reassessments of the Minister of National Revenue (the ” Minister”) for the taxation years 1982, 1983, 1984 and 1985. ... It is the appellants’ contention that prior to enactment in 1988 of subsection 256(5.1) which extended the meaning of the expression “ controlled directly or indirectly in any manner whatever" to include direct or indirect influence, de jure control was the only criterion to be used in establishing control of a corporation. ...

LA PARTIE DE DEUXIÈME PART s'engage à payer à la Ville toutes les dépenses (incluant les frais d'administration de la Ville et les intérêts) qui seront encourues suite au déplacement de la rue Pierre Corneille, c'est-à-dire pour le réaménagement des services de la Ville et de la compagnie de téléphone Bell Canada, dans la nouvelle emprise de rue, et la valeur résiduaire des utilités publiques qui seront abandonnées dans l’ancienne rue Pierre Corneille, tel que: 1) la construction de l'égoût 117,000 2) l'abandon de la conduite d'eau et la construction d'une 44,000 nouvelle 3) la construction de conduits souterrains pour l'éclairage 28,300 de rue 4) l'enlèvement du système d'éclairage existant et l’instal- 25,000 lation du nouveau système 5) la construction des trottoirs 53,900 6) la construction du pavage 132,700 7) les installations de la compagnie de téléphone Bell 80,000 Canada De son côté, la Ville reconnaît avoir reçu de LA PARTIE DE DEUXIÈME PART, à l'exécution des présentes, une somme de QUATRE CENT QUATRE-VINGT MILLE NEUF CENTS DOLLARS (480 900 $) en guise de dépôt pour les fins ci-dessus indiquées, DONT QUITTANCE POUR AUTANT. ... LA PARTIE DE DEUXIÈME PART s'engage à faire des travaux d'agrandissement de l'ordre de SIX MILLIONS DE DOLLARS (6 000 000 $) à l'édifice connu sous le nom de Place Versailles, lesquels travaux débuteront au plus tard.... ...

Counsel also referred to Combined Appraisers & Consultants Co. v. ... He relied on the words of Taylor, J. found at page 548, namely: The real estate rental in this appeal need not produce income in order to remain the source of income — even the source of business income. ...

The loans outstanding on these balance sheets were shown as follows: Year Amount of Loan 1976 $206,799 1977 $189,136 1978 $187,350 1979 $120,871 1980 $111,106 1981 $ 50,289 1982 $ 52,226 It is also known that in 1973 the appellant loaned Joe Cohen, Alexander Cole's cousin, $21,000 at ten per cent to assist him in buying into Margate Fashion. ...

Paragraph 6(1)(a) requires an employee to include in his income 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... ... Similarly in Philp, supra, Thurlow, J., referring to Waffle wherein it was held that there was a benefit within the meaning of paragraph 5(1)(a) of the Act (now 6(1)(a)) said at page 339 (D.T.C. 6243): that it ”... was, I think, clearly something of value in an economic sense and was so regarded by the Court". ...

At the culmination of the trial the appellant's counsel conceded that his client did not exercise the degree of care, diligence and skill to prevent Perspectra Inc. (” Perspectra") from failing to remit to the Receiver General of Canada the amounts withheld pursuant to subsection 153(1) of the Act so as to come within the exculpatory provisions of subsection 227.1(3). ... The appellant conceded that he “ probably would have seen the May 24th, 1985 assessment issued against Perspectra; in any event he knew an assessment would be forthcoming due to a shortfall in amounts remitted in 1984. ...

.: — Pursuant to subsection 227(10) of the Income Tax Act ("the Act") the respondent assessed the appellant for $4,118 plus interest and penalties alleged to be payable by the latter under subsection 227.1(1) of the Act. ... M.N.R., [1985] 2 C.T.C. 2336; 85 D.T.C. 619; Lloyd Youngman & Company Inc., Trustee of the Estate of Harold Fraser in bankruptcy v. ...

Hence no bona fide arrangement — indeed no arrangement at all — has been made at the time of the demand loan for its repayment. ...

Hallet & Carey Ltd., [4] Lord Radcliffe wrote, at page 449: In their Lordships' view there is no better way of approaching the interpretation of this Act than to endeavour to appreciate the general object that it serves and to give its words their natural meaning in the light of that object. ... Fast & Sons Distributors Ltd. v. M.N.R., [1982] C.T.C. 2002; 82 D.T.C. 1017; [1984] C.T.C. 626; 84 D.T.C. 6554; [1986] 1 C.T.C. 299; 86 D.T.C. 6106, and Mr. ...