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TCC

Alexander v. The King, 2022 TCC 147

The King, 2022 TCC 147 Docket: 2015-3120(IT)G BETWEEN: SHIRLEY ALEXANDER, Appellant, and HIS MAJESTY THE KING, Respondent.   ... “Dominique Lafleur” Lafleur J.     Citation: 2022 TCC 147 Date: 20221122 Docket: 2015-3120(IT)G BETWEEN: SHIRLEY ALEXANDER, Appellant, and HIS MAJESTY THE KING, Respondent. ... R., 2006 TCC 378, at para. 1, and stated that “... once an unqualified undertaking has been given, it is too late to refuse to provide an answer on grounds of relevance...”. 5.2 Undertaking at issue [36] The undertaking given by the Respondent was to provide documents that pertain to the Minister’s decision to allow the cash portion of the alleged donation to Ideas. ...
TCC

Wheeler v. R., 97 DTC 1156, [1997] 2 CTC 2960 (TCC)

The test of expertness is described as follows in The Law of Evidence in Canada: [10] ®. ... The Manual of Oil & Gas Terms defines “discovery” as the drilling of a well to a formation capable of production of oil and/or gas. ... (Canada: CCH Canadian Limited, 1987) at p. 72, para. 610. 3 ^Northern & Central Gas Corp. v. ...
TCC

Robert J. McMynn and Joanne J. McMynn v. Her Majesty the Queen, [1995] 1 CTC 2417, 95 DTC 329

M.N.R., [1964] C.T.C. 175, 64 D.T.C. 5103; O & M Investments Ltd. v. ... & M. Marcus Investments Inc. ("Marcus"). Slavens Real Estate is described in the agreement as "agent". ... Larry of Robins, Appleby, Kotler, Banks & Taub wrote Tridel Corporation. ...
TCC

LBL Holdings Limited v. The King, 2023 TCC 130

The King, 2023 TCC 130 Docket: 2012-4371(GST)G   BETWEEN: LBL HOLDINGS LIMITED, Appellant, and HIS MAJESTY THE KING, Respondent.   ... During 1999 to 2000, the Grandview accounts were generally COD cash before drop. ... Brown testified that TIB B-039R applies regarding sales to Status Indians, and that there are only two criteria that apply sales must be to a Status Indian and the property must be delivered to a reserve. ...
TCC

John C. Wiese v. Her Majesty the Queen, [1995] 2 CTC 2246

The total of those payments over a 12- month period is computed as follows: 12 x $756 = $ 9,072.00 12 x $4,405.26 = 52,863.12 $61.935.12 The evidence is clear on this: NADP issued two cheques each month to FCC, one in the amount of $756 and one in the amount of $4,405.26. ...
TCC

Scott v. MNR, 89 DTC 218, [1989] 1 CTC 2305 (TCC)

Scott used $5,000.00 in savings and borrowed $25,000.00 from the Peel Regional and Municipal Employees Credit Union Limited, which subsequently changed its name to Pace Savings & Credit Union Limited to come up with his $30,000.00. 5. ...
TCC

Miconi v. MNR, 85 DTC 696, [1985] 2 CTC 2457 (TCC)

Mr Miconi's tax returns (and those of Cataract) were prepared by Gordon D Spence, a chartered accountant, with the firm Spence & Baldwin. ...
TCC

Gascho Farms Ltd. v. The Queen, 97 DTC 808, [1997] 1 CTC 2092 (TCC)

.: These appeals were heard at London, Ontario, on October 1, 1996. ...
TCC

Graham v. The Queen, 92 DTC 1012, [1991] 2 CTC 2712 (TCC)

Such evidence is obviously not irrebuttable and in any event the evidence of a departmental official that he has been unable to find something is evidence of just that and nothing more that he has been unable to find it. ...
TCC

Tedmon v. MNR, 91 DTC 962, [1991] 2 CTC 2128 (TCC)

Hewitt was still in Libya when: ”... he signed all the documents connected with the amicable termination of his employment by Oasis Oil and requested a single cash payment out...”. ...

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