Search - 报销 发票日期 消费日期不一致

This leads to a further consideration — that of reasonableness. The reasonableness of expenditures is dealt with specifically in section 67 of the Income Tax Act, but it does not exist in a watertight compartment. ...

In so assessing and reassessing the Appellant, the Minister made the following assumptions of fact: Equivalent-to-spouse Amount; (a) in the 1992, 1993 and 1994 taxation years, the Appellant made a claim for equivalent-to-spouse amounts in respect of his brother, Kofi Awuah; (b) in the 1992, 1993 and 1994 taxation years, the Appellant was a married person; (c) in the 1992, 1993 and 1994 taxation years, the Appellant lived with his spouse; (d) the Appellant’s spouse was not living separate and apart from the Appellant at the end of the 1992, 1993 and 1994 taxation years; Tuition Fees & Education Amount Transferred from a Child: (e) in the 1993 taxation year, the Appellant made a claim for tuition fees and education amount transferred from a child in respect of his brother, Ochere B.K. ...

Concurrent Notices of Reassessment were mailed May 17, 1996 to include in income automobile benefits received from the Corporation as follows: 1992 1993 Standby charges $19,231 $19,231 Plus GST 1,258 1,258 Operating cost — 266 Total Benefits $20,489 $20,755 Issue The issue is whether the Appellant was properly assessed to include the benefits in her income for the 1992 and 1993 taxation years. ...

Appeal allowed. 1 * Bankruptcy and Insolvency Law of Canada. Houlden and Morawetz, 3rd edition, Carswell, pages 1-3 and 1-4. 2 Ibid, page 3-9. 3 Subsection 121(1) of the Bankruptcy Act. 4 Paragraph 128(2)(d) and paragraph 128(1)(d) of the Act. 5 ^Subsections 2(1) and 2(2) of the Act. 6 Section 249 of the Act. 7 Section 11 of the Act. 8 ^Cohen v. ...

. /?. [3]. The Laskaris case was decided before section 16.2 was enacted. ...

Evidently they believed that they had reached that level of maturity in 1993 — they were well into their twenties. ...

Teresa Kus, who filled out the appellant’s medical certificate (see Exhibit A-1), described this condition as follows: | TRANSLATION] Idiopathic ventricular tachycardia indicated by rapid palpitations and dizziness, requiring the implantation of an anti-tachycardia pacemaker, which can be activated only in a hospital emergency room, to interrupt the rapid rate under medical supervision. ...

The Minister made the following assumptions of fact: (b) on or about October 10, 1986, the Appellant and a partner entered into an agreement of purchase and sale for the purchase of a real property located at 41-43 John Street, Port Hope, Ontario (the “Property”) at a purchase price of $139,000.00; (c) on December 9, 1986, Port Hope Investments Corporation (the “Corporation”) was incorporated in the Province of Ontario; (d) on January 22, 1987, title to the Property was registered under the Corporation’s name; (f) on May 27, 1987, the Appellant and his spouse borrowed $125,000.00 from the Canadian Imperial Bank of Commerce by way of a first mortgage secured by their principal residence; (g) on September 17, 1987, the Corporation borrowed $150,000.00 from a company, bearing interest at 14% per annum, by way of a second mortgage secured by the Property; (h) on April 7, 1989, the Appellant and his spouse obtained by way of a second mortgage loan on their principal residence from Canadian Imperial Bank of Commerce the sum of $125,000.00 with interest at the rate of 15.25% per annum; (i) on April 14, 1989, the Appellant and a partner purchased an assignment of the second mortgage on the Property for a consideration of $160,938.49; (j) on April 16, 1991, the Property was sold to Canada Fine Art & Frame for $325,000.00; (m) in the 1992, 1993 and 1994 taxation years, the Appellant claimed carrying charges and interest expenses, in the amounts of $10,711.00, $9,862.73 and $9,803.03,... ...

Proposed operation: Cystoscopy + cystometry. 21 He was then treated with a half-tablet of Ditropan three times a day. 4. ...

There is no evidence before me that any amount of sales would produce a profit. 10 Although there was no business plan as such, the appellant did say in 1987 he thought he would hit Emerald in three or four years. 11 With nine years losses, continuous losses staring me in the face, there is just no way that this enterprise can fit into the criteria to say, or for me to say in my reasons, that this is a business. 12 If the enterprise is not a business, then there is no provision in the Act to deduct any expenses, they become what we call “personal expenses”. 13 The Federal Court of Appeal — the highlight of expense cases was dealt with in the Supreme Court of Canada by Chief Justice Dickson in Moldowan v. ...