Search - 报销 发票日期 消费日期不一致

Common shares 100.00 Paid to National Bank 213,904.00 Paid by Locke to Cooper re: shortfall 40,000.00 173,904.00 Service charge 235.00 Locke/Cooper equalization Paid by Cooper 173,904.00 Paid by Locke 156,977.00 16,927.00 2 (8,463.50) Legals 3,410.11 Disposal costs Real Estate 37,252.00 37,252.00 Temporary accommodation 786.00 786.00 Moving 6,542.00 6,542.00 Land Transfer 4,432.00 4,432.00 Hook ups & other costs 1.197.39 1,197.39 50,209.39 219,395.00 Mr. ... Assessment — audit — reassessment (L6/R2484/T0/BT0) test_marked_paragraph_end (606) 1.035 0492_4445_4579 The Appellant was assessed for the 1991 taxation year on the basis that he was entitled to a deduction for the ABIL as claimed in his return. ... The ABIL to which the Appellant is entitled, therefore, is properly computed as: 100 shares at $1.00 $ 100.00 each paid to the bank $213,949.18 less recovered from 48,463.50 165,485.68 Locke removal expenses 52,892.84 total 218,478.52 ABIL = 0.75 x $218,478.52 = $163,858.89 This is $689.1 I less than the amount claimed by the Appellant. ...

Applying that formula, and 31 ¢ per kilometre, produces the following estimate of kilometres per year for business use, and estimate of expense: 1991 20,953 $4,330    1992 19,153 $3,958    1993 10,903 $2,253    1994 10,661 $2,203    1995 4,884 $1,009    - to February 28 3,314       $    685    - after February 28 [15]     It is normal for a driving instructor to pick up the students and to take them home after the lesson. ... M.N.R., 70 DTC 6235. [5]           2002 DTC 1272. [6]           2001 DTC 915. [7]           Exhibit R-2, Tab 4. [8]           Exhibit R-2, Tab 6. [9]           Audit Report, supra, pages 20- 21. [10]          Report on Objection, supra, page 4. [11]          Harris v M.N.R., 64 DTC 5332 at 5337 per: Thurlow J. ... Cr.). [12]          supra, n. 4. [13]          I have not overlooked that Mr. ...

There are only six items in dispute; they are set out and highlighted in the following table:     Red Star S & B Adjustment 2006 2007 Husband’s Share (50%) 2006 Husband’s Share (80%) Wife’s Share (20%) Unreported Income   Overstated Expenses   Fuel   Rent/Lease $8,749         $15,627 $6,623         $2,178 $7,686         $8,902 $3117     $7,665     $2,494     $6.132     $623     $1,533     Totals $24,376 $8,801 $16,588 $10,782 $8,626 $2,156   [7]              It cannot be doubted that the Appellants are honest and hard-working people who are doing their best to earn a living in a very competitive and demanding business. ...   [20]         Consequently, both of these appeals are dismissed.       ... Omisade   COUNSEL OF RECORD:          For the Appellant:                             Name:                     n/a                               Firm:          For the Respondent:                  William F. ...

Smith” Smith J.   Citation: 2024 TCC 90 Date: 20240617 Docket: 2021-1679(IT)I BETWEEN: JEAN-MARIE ROBILLARD, Appellant, and HIS MAJESTY THE KING, Respondent.   ... Canada, 1997 2 S.C.R. 336 (“ Hickson Motors ”). Those principles were later summarized by the Federal Court of Appeal in House v. Canada, 2011 FCA 234 (“ House v. Canada ”) as follows: The burden of proof in taxation cases is that of the balance of probabilities. ...

Signed at Ottawa, Canada, this 9th day of February 2004.       “Lucie Lamarre” Lamarre J       Translation certified true on this 31st day of December 2004.       ... The Appellant can therefore request a refund of $59.40 within the time prescribed by section 96 of the Act.             Signed at Ottawa, Canada, this 9th day of February 2004.         “Lucie Lamarre” Lamarre J.       ...

The Queen, 2009 TCC 186 (Informal Procedure)       Docket: 2008-3216(GST)I BETWEEN: ALAN CHAMBERS, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... Signed at Ottawa, Canada, this 9th day of April, 2009.         “G. A. Sheridan” Sheridan, J.               Citation: 2009TCC186 Date: 20090409 Docket: 2008-3216(GST)I BETWEEN: ALAN CHAMBERS, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ...

Signed at Ottawa, Canada, this 8th day of January 2009.       "Réal Favreau" Favreau J.             ... Signed at Ottawa, Canada, this 8th day of January 2009.       "Réal Favreau" Favreau J.               ...

REASONS FOR JUDGMENT Bowie J. [1]      Doris and Kevin Connolly are married to each other. ... Deputy Attorney General of Canada Ottawa, Canada [1]           Wiebe Door Services Ltd. v. ... Sagaz Industries Canada Inc., [2001] 2 S.C.R. 983. [3]           2003FCA50. [4]           S.N.L. 1998 c. ...

The Queen, 2014 TCC 29 (Informal Procedure)         Docket: 2012-912(GST)I BETWEEN: LYLE BRAITHWAITE, Appellant, and   HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________   Appeal heard on common evidence with the appellant’s appeal (2012-911(IT)I) on March 19, 2013, at Nanaimo, British Columbia.   ... Signed at Ottawa, Canada, this 28th day of January 2014.     "Réal Favreau" Favreau J.           ... (denied)   Analysis and Conclusion   [5]              The adjustments to ITCs made by the Canada Revenue Agency (the “CRA”) in respect of the appellant’s 2005 and 2006 taxation years are as follows:       2005   2006   $  $ Advertising — 219.32 Interest 246.40 — Telephone/office/other 385.13 360.51 Travel 286.58 347.23 Motor Vehicles 116.52 75.77 CCA Addition 134.09 —  _________________ Total: $1,168.72 $1,002.83   [6]              The ITC adjustments resulted from adjustments to the appellant’s business expenses for the 2005 and 2006 taxation years. ...

[OFFICIAL ENGLISH TRANSLATION]     AMENDED REASONS FOR JUDGMENT   Lamarre J ... SCHEDULE V — EXEMPT SUPPLIES subsection 123(1)   Part I — Real Property  . . .   6. ...   [37]          As stated at the outset, the respondent concedes the amount of $1,092.62 for the reporting period from October 2004 to December 2004.             ...