Search - 报销 发票日期 消费日期不一致

One hired the other to work for the other business during the period in issue. [58] It is highly suspicious that this was a work exchange program and the Court has to look at the evidence “ in toto ” in order to decide whether that is the case. ...

The Appellant is a charity registered under the Excise Tax Act (" Act "). ...

(Exhibit A-30) was registered on the date of supply and this assessment is correct. [17] Subsection 165(1) of the Excise Tax Act (" ETA ") reads: 165(1) Subject to this Part, every recipient of a taxable supply made in Canada shall pay to Her Majesty in right of Canada tax in respect of the supply calculated at the rate of 7% on the value of the consideration for the supply. ...

The following comment on the rule appears in “ The Law of Evidence in Civil Cases ” by Sopinka and Lederman, Butterworth 1974: Although the rule is still referred to with respect to matters other than the admission of secondary evidence of documents, it is rather by way of a rationale for assigning less weight to the evidence tendered than as a reason for its exclusion. ...

Currently, the contribution is equal to the required maximum of ½ of 1% of basic payroll. 6. ... But the Long Term Disability Plan (which is exclusively funded by the employees – 19.11.4) is an insurance plan with The Mutual Life Assurance Company of Canada. ...

., hereinafter referred to as "the Company", for the period August 28, 1997 to August 28, 1998, within the meaning of the Employment Insurance Act, hereinafter referred to as the " Act ". ...

He also admitted that the tables were the determining factor in his recommendations. [25] The work performed by the appellants was excepted from insurable employment under paragraph 3(2)(c) of the Unemployment Insurance Act (“the Act ”). ... Bayside Drive-In Ltd., A-627-96; Ferme Émile Richard & Fils Inc. v. ...

I would point out that that document differs in a few respects from a document found at Tab 1 of Exhibit A-1. [... ... Erich Klein, Revisor [1]            One might add: or is practising an unrelated profession. ...

Western and Richard Western appeal income tax assessments issued against them by the Minister of National Revenue ("Minister") under section 227.1 of the Income Tax Act (" Act ") on the basis that each of them was a director of King Cash Register Systems Ltd. ...

Tottrup, 89 DTC 5489, Strayer J. of the Federal Court–Trial Division stated the following principle: Nor does the Income Tax Act [S.C. 1970-71-72, c. 63] authorize anyone but the taxpayer to challenge a tax assessment. [2] [13] This principle derives from the wording of subsection 169(1) of the Act, which reads as follows: 169. (1) Appeal — Where a taxpayer has served notice of objection to an assessment under section 165, the taxpayer may appeal to the Tax Court of Canada to have the assessment vacated or varied.... [14] That provision refers to a “taxpayer”, which is a term defined in subsection 248(1) of the Act. ... Ducharme, L’administration de la preuve, 2nd ed., Montréal, Wilson & Lafleur, 1995, at page 37. ...