Search - 报销 发票日期 消费日期不一致

Ruest.         Table 1: Summary of the Appellant’s rental income and expenses.   ...     [20]     In view of these conclusions, I must dismiss the appeals.     Signed at Ottawa, Canada, this 9th day of July 2007.       “François Angers” Angers J.     ...

Somers Appearances For the Appellant:                      The Appellant himself Counsel for the Respondent:      B. ... ("Port Charlotte") who set the rental rates, and in all other respects controlled the rental of the Property; (admitted) (e)         in addition to a management fee, Port Charlotte charged the Appellant 25% of the gross rental fees received when rented to third parties, and 15% of the gross rental fee when the property was occupied by the Appellant; (admitted) (f)          from 1987 to 1995, the Appellant reported rental income and losses on the Property as follows: (admitted)                                                 Gross Income                Net Loss             1987                             $11,369.00                   ($ 6,075.00)             1988                             $ 8,396.00                    ($ 8, 769.00)             1989                             $11,200.00                   ($ 8,005.00)             1990                             $ 9,350.00                    ($11,018.00)             1991                             $ 9,065.00                    ($ 9,107.00)             1992                             $ 6,925.00                    ($ 8,522.00)             1993                             $ 4,715.00                    ($ 9,708.00)             1994                             $ 7,512.00                    ($10,352.00)             1992 [sic]                     $ 6,195.00                    ($12,112.00); (g)         the Appellant reported rental income, expenses and losses as per Schedule "A", attached; (admitted) (h)         during the 1993, 1994 and 1995 taxation years, the Appellant included in the rental expenses personal and capital expenditures in the amounts of $2,500.00, $2,165.00 and $3,343.00, respectively; (denied) (i)          during the 1993, 1994 and 1995 taxation years, the property was rented for 78 days, 71 days and 82 days, respectively, of which the Appellant occupied the Property for 24 days, 8 days and 30 days, respectively; (denied) (j)          the Appellant had no reasonable expectation of profit from renting the Property during the 1993, 1994 and 1995 taxation years; (denied) (k)         the rental expenses were personal or living expenses of the Appellant; (denied) (l)          at all material times, the Property was used primarily for the personal use or enjoyment of the Appellant. ... Schedule "A", attached to the Reply to the Notice of Appeal, indicates the rental income and expenses for the years 1993, 1994 and 1995 as follows: " Rental Income and Expenses                                                    1993                 1994                 1995 Rental Income                           $ 4,715.00        $ 7,513.30        $ 6,195.00 Property Taxes              $ 1,569.35        $ 1, 628.23       $ 1,154.23 Maintenance and Repairs                 536.09           3,930.69           6,281.52 Interest                                         5,466.79           4,976.36           4,360.85 Insurance                                         288.60              332.31              253.34 Light, Heat, Water                        2,374.34           1,795.66           1,913.72 Advertising                                      780.00              940.00             nil Other Expenses                            3,407.91           4,262.03           4,343.85 Total Rental Expenses                $14,423.08       $17,864.78       $18,307.51 Net Rental Income (Loss)          ($ 9,708.08)      ($10,352.48)     ($12,112.51)" [9]      The interest alone was a major yearly expenditure; the light, heat and water bills were other major expenses. ...

                [6]            This leads to a further consideration — that of reasonableness. ... SCHEDULE 1 STEVEN HISCOCK & JO-ANN ELKE STATEMENT OF INCOME AND LOSSES CLAIMED                                 1994 Revenue Sales                 Wholesale                              10734.12                 Retail                       2399.53                 Tools                       939.12                                                                 14072.77 14072.77 Performance Bonus                 Received                                 642.65                 Paid out                 -28.67                                                                 613.98      613.98                                                                                 14686.75 Cost of Sales                 Beginning Inventory            1585.04                 Product Purchases                13598.89                 Tools Purchases 2400.38                 less: Ending Inventory        -912.94                                                                 16671.37-16671.37 Gross Profit (Loss)                             -1984.62                 Expenses                 Automobile                            525.00                 Business Meetings               1262.77                 Conventions                          665.27                 Entertainment, Promo           767.44                 License, Dues, Subscription               80.30                 Office, Printing, Stationary 142.08                 Postage & Shipping             28.63                 Professional Services           658.05                 Rent (use of home)               558.00                 Repairs & Maintenance       66.19                 Sales Aids & Demos            1028.69                 Telephone                              651.30                 Tools                       1490.82                 Misc.                                       361.63                                                                 8286.17-8286.17 Net Losses 1994                  -10270.80                 Losses Claimed                                 Steven                                     4475                                 Jo-Ann                    4475                                                                                 8950       -10270.80             -1320.79 discrepancy SCHEDULE 2 STEVEN HISCOCK & JO-ANN ELKE STATEMENT OF INCOME AND LOSSES CLAIMED                                 1995 Revenue Sales                 Wholesale                              17633.55                 Retail                       4928.82                 Tools                       2698.18                                                                 25260.55 25260.55 Performance Bonus                 Received                                 965.92                 Paid out                 -56.91                                                                 909.01      909.01                                                                                 26169.56 Cost of Sales                 Beginning Inventory            4365.85                 Product Purchases                23475.61                 Tools Purchases 4457.03                 less: Ending Inventory        -6935.47                                                                 25363.02-25363.02 Gross Profit (Loss)                              806.54                 Expenses                 Automobile                            525.00                 Business Meetings               1522.92                 Conventions                          1304.16                 Entertainment, Promo           349.45                 License, Dues, Subscription               92.51                 Office, Printing, Stationary 0                 Postage & Shipping             0                 Professional Services           299.60                 Rent (use of home)               111.60                 Repairs & Maintenance       81.14                 Sales Aids & Demos            1868.70                 Telephone                              1667.34                 Tools                       1758.85                 Misc.                                      ___ 0___                                                                 9581.27-9581.27 Net Losses 1995                  -8774.73                 Losses Claimed                                 Steven                                     4547                                 Jo-Ann                    4547                                                                                 9094       -8774.73                 319.27 discrepancy SCHEDULE 3 STEVEN HISCOCK & JO-ANN ELKE COMPARISON OF EXPENSES CLAIMED 1994, 1995, 1996, 1997, 1998                 1994        1995        *1996     1997        1998 Expenses Automobile            525.00      525.00 Business Meetings               1262.77    1522.92 Conventions          665.27      1304.16    1121.12 Entertainment, Promo           767.44      349.45      105.55      281.95 License, Dues, Subscription               80.30        92.51        45.00        45.00 Office, Printing, Stationary 142.08      0               8.68          26.22 Postage & Shipping             28.63        0 Professional Services           658.05      299.60                      175.00 Rent (use of home)               558.00      111.60      321.31 Repairs & Maintenance       66.19        81.14 Sales Aids & Demos            1028.69    1868.70 Telephone              651.30      1667.34                    269.40 Interest                                   105.40      151.00 Tools       1490.82    1758.85 Capital Cost Allowance – class 12                     1536.00 Supplies                                                  895.36 Advertising                                                            288.64 Travel                                                      591.56 Misc.       361.63         0          13.20        66.51 Total Expenses      8286.17 9581.27     *            3256.26 2790.64 *1996:    The Appellant did not provide income and expense statements for 1996. [7]            The appellants kept careful books, attended all of the required seminars and spent a good deal of time in the activity. ... Elke's notice of appeal is as follows: [T]he Appellant claimed 50% of the following net business losses from 1991 to 1996 and reported 50% of the net business income for 1997 and 0 in 1998 from the Partnership Activities: TAXATION           GROSS GROSS                  NET YEAR      INCOME                PROFIT EXPENSES            (LOSS) 1991         2,049                                        (3,690) 1992         11,912                                      (10,564) 1993         13,263                                      (9,292) 1994         14,547***               1,288*      8,286        (8,950) 1995         34,428      2,530*      9,581        (9,094) 1996         32,397      **            **            (10,052) 1997         15,453      4,195*      3,256        +469 1998         17,462      3,910        2,790        0 *               revised by the "Tools" amount **            1996 information not provided by the Appellant when requested ***          $10,734 of the $14,547 had zero mark up for potential profit [9]            The simple fact is that the Amway operation as carried on by the appellants and many other people is not in reality a commercial operation involving the sale of household products. ...

Signed at Ottawa, Canada, this 7th day of March, 2008.         "E. ... Rossiter   DATE OF JUDGMENT:                    March 7, 2008   APPEARANCES:   For the Appellant: The Appellant himself     Counsel for the Respondent: Roger Leclaire   COUNSEL OF RECORD:          For the Appellant:                             Name:                                                    Firm:                                                                                        For the Respondent:                    John H. ...

GERRY McCANN TAXATION YEARS 1997 AND 1998 EXPENSES CLAIMED AND DISALLOWED                                                                                                 1997                         1998 Motor vehicle expenses                                                      $    84.10                    $ 28.80 Parking                                                                                   $    30.00                    $ 36.00 Supplies                                                                                $ 120.00                   $ 120.00 Telephone                                                                            $ 330.00                       $ 1,260.00 Capital cost allowance                                                       $ 787.50                       $ 1,344.60 Work space in home                                                               $ 4,838.83              $ 4,685.28 Expenses claimed                                                                     $ 6,190.43                $ 7,474.68 Expenses disallowed                                                               $ 6,190.43              $ 7,474.68 Expenses allowed                                     $            $                                Work space in home expenses claimed: Heat                                                                                                                            $ 3,250.00 Electricity                                                                                  $ 1,000.00 Maintenance                                                                                                        $ 800.00 Property taxes                                                                                                           $ 1,148.22 Rent                                                                                           $32,400.00               $24,750.00 Cable                                                                                    $ 438.00                $ 876.00 Total                                                                                          $33,838.00               $30,824.22 Personal use portion claimed                                               $28,999.17            $26,138.94 Amount claimed                                                                       $ 4,838.83                $ 4,685.28 [7]            The statutory basis of her claim is subsection 8(1) of the Act which reads in part 8(1)          In computing a taxpayer's income for a taxation year from an office or employment, there may be deducted such of the following amounts as are wholly applicable to that source or such part of the following amounts as may reasonably be regarded as applicable thereto:... ... The letter reads Re:           Gerry McCann                 Notices of Objection dated April 4, 2000                 1997 and 1998 Taxation Years                                                          We have reviewed the above objections. ... COURT FILE NO.:                                                 2001-3265(IT)I STYLE OF CAUSE:                                               Between Gerry McCann and                                                                                                 Her Majesty The Queen PLACE OF HEARING:                                         Vancouver, British Columbia DATE OF HEARING:                                           May 8, 2002 REASONS FOR JUDGMENT BY:      The Honourable D.G.H. ...

The Queen, docket 2002-745(IT)I (Informal Procedure)         [OFFICIAL ENGLISH TRANSLATION]   2002-745(IT)I   BETWEEN: ROBERT SÉGUIN, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... Signed at Ottawa, Canada, this 10th day of January 2003.   "Lucie Lamarre" J.T.C.C.         Translation certified true on this 19 th day of February 2004.       Sophie Debbané, Revisor         [OFFICIAL ENGLISH TRANSLATION]   Date: 20030110 Docket: 2002-745(IT)I   BETWEEN: ROBERT SÉGUIN, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ...

Signed at Ottawa, Canada, this 20t h day of Ma y 2008.       "Paul Bédard" Bédard J.     ...   [13]          For these reasons, the appeal is allowed.     Signed at Ottawa, Canada, this 20th day of May, 2008.       "Paul Bédard" Bédard J.               Translation certified true on this 3rd day of July 2008.   ...

The Queen, 2010 TCC 579 (Informal Procedure)         Citation: 2010 TCC 579 Date: 20110110 Docket: 2008-3994(IT)I BETWEEN: ALCIDAS ST-ONGE, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... after auditing the expenses for earning commission income, the Minister disallowed the following amounts relating to the expenses claimed, in computing the appellant’s income:     2003 2004 (i)      advertising $     549   (ii)     salary $  8,000   (iii)    training $     611   (iv)    miscellaneous $  1,515   (v)     insurance $  2,365   (vi)    taxes and permits   $     884   (vii)   vehicles  $  4,610 $  4,299 (viii)  interest $  2,859 $  1,905 (ix)    entertainment expenses $  2,154 $     250 (x)     rent $  5,802 $  3,886 (xi)    travel expenses $  3,189 $  2,283 (xii)   telephone $     305 $     573 (xiii)  commissions     (xiv)  client buy-backs   $  6,500 (xv)   office expenses_______   $  3,181   $32,843 $22,877                                           vi.                         ...   [28]         For these reasons, the appeal is dismissed.     Signed at Ottawa, Canada, this 10th day of January 2011.       ...

Courcy. [27]     In the case at bar, she prepared the following tables: Berthold Duchesne 1993 Éric Duchesne 1993 weeks of salary # of weeks weeks of salary # of weeks February 14 to 20 February 21 to 27 March 14 to 20 April 25 to May 1 May 9 to 15 June 20 to 26 June 27 to July 3 July 25 to 31 August 8 to 14 August 22 to 28 September 5 to 11         $720 720    720    720    720    720    744    720    720    732    720    $7,956 (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) (11) March 7 to 13 April 4 to 24 April 25 to May 1 May 2 to 8 May 16 to June 19 July 4 to 24 July 25 to 31 August 1 to 7 August 15 to 21 August 29 to Sept. 4 September 5 to 11 Sept. 12 to Oct. 2       $150 150    150    150    150    150    150    150    150    150    150       150    $3,300 (1) (3) (1) (1) (5) (3) (1) (1) (1) (1) (1) (3) (22) 1994 1994 weeks of salary # of weeks weeks of salary # of weeks February 14 to 20 February 21 to 27 April 11 to 17 May 8 to 14 June 5 to 11 June 26 to July 2 July 10 to 16 July 31 to August 6 August 14 to 20 August 21 to 27 September 4 to 10 October 2 to 8 720    720    720    720    720    720    720    720    720    720    720    720    $8,640 (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) (12) May 22 to June 4 June 19 to 25 June 26 to July 2 July 3 to 9 July 31 to August 6 August 21 to 27 August 28 to Sept. 3 September 4 to 10 September 18 to 24 October 2 to 8 November 20 to 26       $240 240    240    240    240    240    240    240    240    240       240    $2,880 (2) (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) (12) 1995 1995 weeks of salary # of weeks weeks of salary # of weeks June 14 to 10 June 11 to 17 June 18 to July 1 July 2 to 15 July 16 to 22 July 23 to 29 August 13 to 26 September 10 to 16 September 17 to 23 October 1 to 7 $720 720    720    720    720    720    720    720    720    720         $9,360 (1) (1) (2) (2) (1) (1) (2) (1) (1) (1) (13) April 30 to May 6 May 28 to June 3 June 4 to 10 June 18 to July 2 July 16 to 22 September 17 to 23 September 24 to 30 October 1 to 7 October 8 to 28 November 5 to 18 (1) (1) (1) (2) (1) (1) (1) (1) (3) (2) (14) [28]     On the one hand, the table reveals that the Appellant and his father alternated their work shifts; on the other, it reveals that the Appellant's father earnings were much higher than those of the Appellant. ... She indicated that the determining factors of her recommendations were as follows: ·         the alternating work schedule neither explained nor justified; ·         the number of weeks worked coincided with the number of weeks required to be entitled to unemployment insurance benefits; ·         significant increase in salary; ·         the terms and conditions of payment of wages remained vague. [37]     The burden of proof was on the Appellant. ... ·         Why the alternating work schedule? ·         Why did the work periods coincide with the number of weeks necessary to be entitled to unemployment insurance benefits? ...

Signed at Ottawa, Canada, this 4th day of June 2007.     "Alain Tardif" Tardif J.           ... REASONS FOR JUDGMENTS     Tardif J.     [1]      These appeals pertain to the 1998 taxation year ...