Search - 报销 发票日期 消费日期不一致

It is agreed that Sean Paul Nahirney, son of Paul and Elaine, shall spend and equal portion of time with each parent on the following schedule: Monday / Tuesday with Paul Wednesday / Thursday with Elaine Friday I Sunday alternated between parents Each party is to provide a reasonable notice to the other in the event that schedule changes are required. ...

.: — The appellant realized a capital gain of $41,105 in the fall of 1993 resulting in a taxable capital gain (at 75 per cent) of $30,829. ... (i) For the five (5) year period immediately following the date of purchase of each block of Class “B” shares of GROUP, N x (E-R) 2 (ii) For all years after the initial five (5) year period immediately following the purchase of each block of Class “B” which the EMPLOYEE owns that block of shares or any portion thereof, N x (E — R) Where E Income of GROUP per equivalent fully participating share, before profit sharing and income taxes R Income of GROUP per equivalent fully participating share, retained by GROUP after profit sharing, after pre-tax dividends, but before income taxes N The number of Class “B” of each block owned by the EMPLOYEE The amounts which the appellant described as his three sources of income from the Stanley Group fall within paragraph 2.1. ...

.: — This is a motion brought by the appellant (“the Applicant”) for approval by the Court of a form of special case prepared by its counsel. ... The Notice of Reassessment reads: Leonard Reeves Incorporated Taxation Year 806 Dundas Street 1984 Woodstock, Ontario N4S 1G3 Previous Net Income $255,296.00 Adjustment to Active Business Income Add: Income from sale of Magic Valley Property 1,027,313.00 Less: Reserve per 20(l)(n) 742,405.00 284,908.00 Adjustments to Foreign Investment Income Deduct: Capital Gain reported re: Magic Valley property $ 303,914.00 Taxable Portion 50% 151,957.00 Less: Deemed Investment Income 24,379.98 (127,577.02) Revised Net Income for Tax Purposes 412,626.98 Deduct: Revised Non Capital Losses Carried Forward 30,041.63 Revised Taxable Income $382,585.35 Revised Taxable Income The appellant then served a Notice of Objection on the Minister and the 1989 appeal followed. ...

.: — These appeals were heard together on common evidence at Sudbury, Ontario on November 7, 1995 pursuant to the General Procedure of this Court. ... In computing income for 1989, 1990 and 1991 the Appellants claimed rental losses in the following amounts, namely LOSSES FOR EACH YEAR TOTAL RENTAL LOSSES APPELLANT (50%) 1989 ($9,180.00) ($ 4,590.00) 1990 ($46,800.00) ($23,400.50) 1991 ($45,859.54) ($22,929.77) 2. ...

.: — These Reasons for Judgment are representative of a number of Appellants who A. claimed a capital cost allowance deduction from income tax, under Class 12 of Schedule II to the Income Tax Regulations, of an amount alleged to have been expended by them in the 1981 taxation year for the acquisition of a “certified short production” (referred to as “Reed Travel Library”). ... The producer, Reed Communications Ltd., on a form marked Part A, dated February 15, 1982, and addressed to the Secretary of State, made an APPLICATION FOR CERTIFICATION OF A SHORT FILM/VIDEO respecting “Reed Travel Library — 400 programs- titles attached”. ...

HUGILL — BUSINESS PLAN SUMMARIZED PROJECTED INCOME FROM 1983 TO 1991 1983 1984 1985 1986 1987 PROJECTED INCOME 3000 4500 5000 5000 5000 EXPENSES 1500 1500 1500 1500 1500 INTEREST 12000 12000 12000 12000 0 REPAIRS 0 1500 2500 0 10000 TOTAL EXPENSES 13500 15000 16000 13500 11500 NET PROFIT (LOSS) •10500-10500-11000-8500-6500 CAPITAL EXPENDITURES 10000 1988 1989 1990 1991 PROJECTED INCOME 7000 10000 10000 14000 EXPENSES 1500 1600 1600 2000 INTEREST 0 0 0 0 REPAIRS 10000 5000 3000 3000 TOTAL EXPENSES 11500 6600 4600 5000 NET PROFIT (LOSS) —4500 3400 5400 9000 CAPITAL EXPENDITURES 50000 *40000 * Develop additional lot. ...

He testified that he owns 100 per cent of the issued and outstanding shares of O’Neil & Co. ... In addition to the other liabilities heretofore assumed by Gerald O’Neil, he agrees to assume the following liabilities: (a) A liability in the amount of $30,875 owed by Mary O'Neil to O’Neil & Co. ...

In the White case, Taylor J. stated at page 2574 (D.T.C. 59): As I read that subsection, it would seem to me that the direct responsibility of a director — any director — is to prevent the failure (to deduct or remit), not to attempt to rectify or remedy the failure at a point in time subsequent to the failure itself. ...

., [1991] 1 C.T.C. 2513, 91 D.T.C. 782 (T.C.C.) at page 2514 (D.T.C. 783); Malowitz, supra; May & Baker (Canada) Ltd. v. ... In Curoe, Christie A.C.J.T.C. quoted, with approval, from the judgment of Jackett C.J. in May & Baker (Canada) Ltd., supra, at pages 404-05 (D.L.R. 694-95), as follows: Generally speaking, when a court makes an order or delivers a judgment, in the absence of special provision, it is without authority to review such order or judgment. ...

(b) The timing of the payments is irregular, some coming very close together — by a day or so — others separated by a couple of weeks. ...