Search - 报销 发票日期 消费日期不一致

The services which the Appellant claims were performed by her spouse were set out in her Notice of Objection and are as follows: 1) puts up and takes down signs (open house signs & for sale signs) 2) takes paperwork to clients for signatures 3) delivers flyers to hundreds of homes in Mississauga area on an ongoing basis 4) picks up keys from listing agents for houses I will be showing to my clients and returns the keys 5) picks up cheques from clients, takes them to the bank to get them certified and delivers them to lawyers 6) delivers copies of offers from my clients to the listing agent 7) stamps the listing and sold cards 8) responsible for keeping and updating the files of all Mississauga homes sold and homes newly listed 9) responsible for entertaining my clients as necessary 10) picks up gift baskets from store and delivers them to clients and prospects 11) picks up refreshment for open houses (e.g. donuts, muffins) and delivers them to open house locations 12) delivers Christmas gifts 13) since clients’ children are a great distraction when showing houses, when I pick up the clients, my husband will stay at their house to babysit the children 14) he drives clients to new home sites, he does not represent himself as a real estate agent to the clients and he does not have to have a licence to perform this duty 15) my husband is fluent in Italian, therefore, he accompanies me on all showings for the large Italian population in the area so that he can translate 16) picks up paint, wallpaper and repair items for vacant homes I’ve listed that need repairs done 17) wallpapers, paints and repairs listed homes when necessary 18) for homes listed where the vendor is out of town in order to have the property be presented in an attractive way he cuts and waters the lawn, rakes leaves, etc. 19) has put tar base coating on driveways that were in disrepair. ...

I am relying here on the case law cited above and on the review of the case law on this subject in 1995 Tax Court Practice, McMechan & Bourgard, Carswell, pages 948, 949 and 950: “failure to call witness”. ...

T & N plcHunt v. Carey, (sub. nom. Hunt v. Carey Canada Inc., [1990] 2 S.C.R. 959, [1990] 6 W.W.R. 385. ...

Thill & Associates Inc. (“Thill”) which promoted the sale to Canadians of licenses to sell the course in specified territories in the U.S.A.. ...

. … h) in participating in the Speed Read tax scheme the Appellant did not, at any relevant time carry on business either by himself or through others acting for him or on his behalf. ...

In my view the $45,000 payment cannot be included in the Appellant’s income as 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,...” within the meaning of paragraph 6(1)(a) of the Act because of the decision of the Federal Court of Appeal in R. v. ...

In an earlier certificate dated January 21, 1993 (Exhibit A-1), the same doctor described the effects of the disabling condition as “pain limits mobility — permanent problem”. ...

. • Assessments dated July 15, 1993, for the taxation years 1992 and 1993 for the tax portion including the penalties and interest relating thereto. ...

The company acquired the Malibu Bar & Grill in September 1989 and the Appellant advanced the amount of $100,000 from personal cash reserves of her spouse to the company for the purpose of completing the purchase transaction. ...

He also wrote “Can’t lift 20 #’s & walk at the same time”. On page 1 of the certificate Dr. ...