Search - 报销 发票日期 消费日期不一致

For an amount to be included in the income of a recipient as a payment of alimony or other allowance under paragraph 56(1)(b), the following conditions must be fulfilled: (1) The payments must be made either (a) pursuant to a decree, order or judgment of a competent tribunal, or (b) pursuant to a written agreement. (2) The payments must be made " as alimony or other allowance... for the maintenance of the recipient, the children of the marriage, or both”. (3) The amounts must be payable on a periodic basis. (4) At the time the payment is received and throughout the remainder of the year the recipient must be living apart from the spouse or former spouse required to make the payments, and must be separated from the spouse or former spouse as a result of a divorce, a judicial separation or a written separation agreement. ...

The term ” reasonable expectation” is not analogous to "expectation under ideal conditions”. ...

.: — These appeals were heard in Toronto, Ontario on December 12 and 13, 1995 pursuant to the General Procedure of this Court. ...

.: — The appellant is appealing an assessment by the Minister of National Revenue (the “Minister”). ...

.: — This appeal was heard in Vancouver, British Columbia on November 30, 1995 pursuant to the Informal Procedure of this Court. ...

.: — These are appeals concerning the 1988, 1989 and 1990 taxation years of the Appellant. ...

.: — The Appellant is appealing under the Informal Procedure from an income tax assessment by the Minister of National Revenue (Minister) for the 1993 taxation year. ...

.: — The Appellant appeals from the assessment by the Minister of National Revenue (the “Minister”), whereby the Minister disallowed the deduction in the amount of $7,500.00 for the Appellant’s 1992 taxation year in respect of Canadian Exploration Expense (CEE). ...

& Mrs. Lloyd Johnston Deloyd Management U.S. Ltd.” in Regina for an additional assessment of $135,869 as a share of $1,000,000 assessed, to be due December 1, 1989 (Exhibit R-5). ...

.: — This is an application for an order extending time to institute an appeal from an assessment in respect of the applicant’s 1989 taxation year. ...