Search - 报销 发票日期 消费日期不一致

Following this and examining the substance of the transaction involved it is noted that in one of the exhibits filed with the Court the corporation's accountants, Deloitte Haskins & Sells said, speaking of the directors who authorized the allotment,... they realized that they personally would have to hold a significantly larger number of shares than was currently the case in order to maintain their level of ownership and participation in the company. ...

The details of the Respondent's computation are as follows: Original Cost $198,175.00 Less: writedown for inventory having a market value less than original cost (i.e. obsolescence) 7,000.00 Revised inventory 191,175.00 Less: inventory as reported by Appellant 118,457.00 Understatement of inventory and understatement of income $ 72,718.00 (f) [4] the market value of the obsolete items described in the Appellant's inventory as at December 31, 1983, was an amount of not more than $7,000.00. ...

The Minister disallowed the deductions and the taxpayers appealed to the Federal Court — Trial Division. ...

The relevant amounts were: 1981 1982 1963 Disallowed Supervision Expense $25,599 $21,330 $20,272 Disallowed Wages $ 9,520 $11,360 $10,662 He explained his action in respect of the bookkeeper’s wages on the form T7W-C accompanying the notices of assessment as follows: John McDermott's wages have been allocated between Poole's Fish Market and Riverside Fisheries Limited based on revenues. ...

The deductions claimed by the appellant as employment expenses in 1984 were: Travel (42 trips at 300 km 12,600 km x $0.28) $3,528.00 Living Expenses (21 weeks x 5 days 105 days at $22.00) $2,310.00 Rent $1,725.00 Utilities $ 53.73 The respondent's position, both in his reply to notice of appeal and in his submissions, was that: (1) It was not a term of the appellant's contract with his employer that he pay for the expenses he sought to deduct. (2) The expenses were not incurred while travelling in the course of his employment because: (a) They were incurred while working at his employer's place of business in Medicine Hat, and; (b) He was not travelling because he settled in Medicine Hat for approximately five months, and; (c) The expenses in question were personal and living expenses. ...

.: — The present appeals, heard at Regina on September 28, 1987 are from reassessments for the appellant's 1977, 1978 and 1979 taxation years by appeal 83-781, and for the appellant's 1980, 1981 and 1982 taxation years by appeal 85-1351. ...

A “business”, for purposes of the Act, "includes a... trade... or undertaking of any kind whatever and... an adventure or concern in the nature of trade... ” (subsection 248(1)). ...

In the beginning, I had no plan so to speak to sell, that was the question I faced when the people from the Department of Revenue asked me so clearly: — Are you going to sell them this year, are you going to sell them the year after next? ...

EXCHANGE CANADIAN YEAR PERIOD RENTAL FUNDS RATE RATE DOLLARS 1977 1 month $265.00 11 months 300.00 $3,565.00 1.0578 $ 3,771.00 1978 12 months 300.00 3,600.00 1.1399 4,104.00 1979 12 months 290.00* 3,480.00 1.1714 4,076.00 1980 12 months 420.00 5,040.00 1.1710 5,902.00 17,853.00 *The evidence does not explain the amount of $290, although it may be the average of $300 for Property 1 and $280 for Property 3. ...

& S. Properties Ltd. v. The Queen, [1978] C.T.C. 412; 78 D.T.C. 6294, it was determined that a taxpayer may simultaneously be a trader and an investor in the same type of property. ...