Search - 报销 发票日期 消费日期不一致

In reassessing the appellant for the 1991 and 1992 taxation years by notices of reassessment dated August 31, 1994, the Minister added the following reasonable standby charges for an automobile and benefits in respect of the operation of an automobile to the appellant’s income for 1991 and 1992: 1991 1991— Reasonable standby charge $4,422.00 $ 9,648.00 Benefit re auto operation S222LÛÛ Total addition to income $6.643.00 In so reassessing the apellant, the Minister made the following assumptions of fact: (a) the facts hereinbefore stated and admitted; (b) during the 1991 and 1992 taxation years the appellant was the controlling shareholder as well as an employee of Standby Travel Inc. ...

Now gentlemen there is no difference for 1991 though is there, because ’91 just deals with — Mr. ...

The facts 2.01 The uncontested evidence established that the investment in Padome Inc. broke down as follows at paragraph 39(1)(c): 5,000 common shares—Class A $ 5,000 20,700 preferred shares—Class B 20,700 advances 73,547 Total: business investment losses $99,247 Total: deductible business investment losses (A) $66,165 [Translation.] 2.02 According to the respondent, the appellant's summary balance sheet, produced by the trustee, Yvon Delwaide, on August 25, 1988, states a value of zero for the shares of Padome Inc. and does not mention these advances in the amount of $73,547. ...

., also known as Bywin Management 90 (” Bywin"); (b) during the 1989 taxation year the appellant received the amount of $1,533.60 from Bywin; (c) in the 1989 taxation year Bywin conferred a benefit for the use of an apartment with a value of $500 on the appellant in the capacity of an employee (the "benefit"); (d) Bywin prepared a T4 slip for the appellant for the amount of $2,033, which showed a deduction of $168.64 for income tax deducted, Canada Pension Plan contributions of $25.18, and Unemployment Insurance Commission contributions of $39.64; (e) in computing income for the 1989 taxation year the appellant did not include in income the amount of $2,033 from Bywin. ...

Furniture Moves $ 398.75 2. Glass Shower Stall 966.56 3. Renovation Work 750.00 4. ...

The settlement cheque will be made payable to Parioan, Raphael, Courey, Cohen & Houston in Trust. 2. ...

Although he did not enjoy the profits as anticipated in the years under appeal his explanation was clear — namely a matter of competition which he had not anticipated. ...

The letterhead reads: ” RARE ANTIQUE ORIENTAL RUGS Old Master Paintings, Gustave Tasch, 2051 Deer Run Avenue, Burlington, Ontario, Canada L7M 2E7 Phone: (416) 336-2103”. ...

The appellant was employed by Charron Excavation Inc. (' Charron Excavation") as a truck driver during the years in issue. ...

Law The most relevant provisions of the Act are subsections 161(1), 129(1), 129(2) and 152(1) which read: 161(1) Where at any time after the day on or before which a taxpayer is required to pay the remainder of his tax payable under this Part for a taxation year, (a) the amount of his tax payable for the year under this part exceeds (b) the aggregate of all amounts each of which is an amount paid at or before that time on account of his tax payable and applied as at that time by the Minister against the taxpayer's liability for an amount payable under this Part for the year, the person liable to pay the tax shall pay to the Receiver General interest at the prescribed rate on the excess computed for the period during which that excess is outstanding. 129(1) Where a corporation was, at the end of any taxation year, a private corpora* tion and a return of its income for the year has been made within three years from the end of the year, the Minister (a) may, upon mailing the notice of assessment for the year, refund without application therefor an amount (in this Act referred to as its “ dividend refund" for the year) equal to the lesser of (i) /4 of all taxable dividends paid by it in the year on shares of its capital stock, and (ii) its refundable dividend tax on hand at the end of the year; and (b) shall, with all due dispatch, make such a refund after mailing the notice of assessment if application therefore has been made in writing by the corporation within (i) the six-year period referred to in paragraph 152(4)(b), where that paragraph applies, and (ii) the three-year period referred to in paragraph 152(4)(c), in any other case. 129(2) Instead of making a refund that might otherwise be made under subsection (1), the Minister may, where the corporation is liable or about to become liable to make any payment under this Act, apply the amount that would otherwise be refundable to that other liability and notify the corporation of that action. 152(1) This Minister shall, with all due dispatch, examine a taxpayer's return of income for a taxation year, assess the tax for the year, the interest and penalties, if any, payable and determine (a) the amount of refund, if any, to which he may be entitled by virtue of sections 129, 131, 132 or 133 for the year, or (b) the amount of tax, if any, deemed by subsection 119(2), 120(2), 120.1(4), 122.2(1), 127.1(1), 127.2(2), 144(9), 210.2(3) or (4) to have been paid on account of his tax under this Part for the year. ...