Search - 报销 发票日期 消费日期不一致

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. ...

His income tax returns as filed reflect the following income and expenses related to his writings for: Income Expenses Profit (Loss) 1980 $ 797.25 $4,635.00 ($3,837.75) 1981 1,161,11 6,886.25 (5.725.14) 1982 2,756.00 (5,625.00) 1983 2,874.74 2,586.51 288.23 1984 7,744.39 4,934.95 2,809.44 Additional mortgage interest and an increase in the allowance for capital cost seem to account for the increase in expenses between 1980 and 1981, but no specific explanation was offered to the Court regarding the reasons for these increases. ...

., then continues as follows: The Appellant's argument improperly ignores the words “... by virtue of subsection 18(2)...” which operate to exclude from the addition to adjusted cost base called for by paragraph 53(1)(h) any property taxes which were previously paid, but were not deductible for some reason other than subsection 18(2). ...

The statutory definition looks to “... the amount received in the year....” ...

The Queen, [1986] 1 C.T.C. 484; 86 D.T.C. 6244, a decision of the Federal Court — Trial Division, and (2) The Queen v. ...

Rudy Jens stated that because of the extensive borrowing by him from the Bank with respect to the financing of his three aircraft companies, it was suggested to him by the Royal Bank in November 1975 that “... we would now appreciate if you would arrange to obtain term insurance on your life in the amount of $750,000 with either your estate or Mrs. ...

Finally in his propositions of a negative nature, Thorson, P. said, “... a transaction may be an adventure in the nature of trade although the person entering upon it did so without any intention to sell its subject matter at a profit? ...

Justice Collier of the Federal Court — Trial Division, recently reminded us that: But all these cases involving capital gain versus income, or adventure in the nature of trade, must depend on their own particular facts. ...