Search - 报销 发票日期 消费日期不一致

.: — The appellant appeals from assessments by the Minister of National Revenue (the “Minister”), for his 1988, 1989 and 1990 taxation years. ...

.: — In this appeal for the 1992 taxation year, the only issue is whether a certain amount of $15,000 is required to be included in computing the appellant’s income. ...

.: — Mr. Robert Huard, an attorney, did not file income tax returns for the years 1972 to 1982. ...

.: — The issue in this appeal is whether the Appellant is entitled to what is commonly known as the Goods and Services Tax credit granted under section 122.5 of the Income Tax Act with respect to his 1992 and 1993 taxation years. ...

.: — In 1990, Mr. Bertrand lived in a two- bedroom apartment situated in the Byward Market neighbourhood in Ottawa. ...

Thill & Associates Inc. (hereinafter "Thill"). She drew the appellant’s attention to a speed reading scheme available to clients of Thill. ...

The respondent in support of his position on the issue also refers me to four cases, namely: Stewart & Morrison Ltd. v. ...

The same considerations apply here as in Day & Ross Ltd. v. The Queen, [1976] C.T.C. 707, 76 D.T.C. 6433 (F.C.T.D.) and TNT Canada Inc. v. ...

McLachlin (” Harvey") owned until July, 1989 a triplex at 98, 98A and 100 Graham Avenue, Renfrew, Ontario ("Graham Avenue"), two units being rented out and the third being occupied since sometime in 1984 until July 1987 as a principal residence; (b) also in partnership with Harvey acquired land at Hurd's Lake, Ontario ("Hurd's Lake"), built a home thereon, apparently as a principal residence, then converted it to a duplex and rented out one storey, occupying since July 1987 the other storey as a principal residence; (c) operated a tax preparation business ("tax preparation business”); and (d) was a real estate sales representative on a commission basis ("real estate operation"). ...

The appellant testified that although a letter dated May 3, 1988 from the bank addressed to the appellant and his wife stated in paragraph 1 that The deposit may be carried in the names of Ralph & Gwen Tucker or Keyin Technical College Ltd. with the normal supporting documentation being provided. they had no indication that the money could come from anyone but him and his wife. ...