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TCC

Gagné-Lessard Sports Inc. c. La Reine, 2007 TCC 300

La Reine, 2007 TCC 300         Docket: 2004-3730(GST)G BETWEEN: GAGNÉ-LESSARD SPORTS INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent. ... Signed at Ottawa, Canada, this 16th day of July 2007.     "Pierre Archambault"____________________________________ Archambault J.       Translation certified true on this 20th day of February 2008         François Brunet, Revisor           Citation: 2007CCI300 Date: 20070716 Docket: 2004-3730(GST)G BETWEEN: GAGNÉ-LESSARD SPORTS INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ...
TCC

Garber v. The Queen, 2014 DTC 1045 [at at 2812], 2014 TCC 1

Signed at Ottawa, Ontario, this 7th day of January, 2014.     “E.P. Rossiter” Rossiter A.C.J.           ... The table is reproduced from the Appellant’s Final Submissions:   Expenses Claimed as of Final Submissions- Type 1 Partnership- The S/Y Garbo LP-Allan Garber (1/3 interest): [6]   1984       Interest expense on Note #1   $2,166.00 Professional fees   $150.00 Feasibility study $100,000   Production costs and professional fees $120,000   Sales commissions and issue costs $274,000   Linen, cutlery, china and utensils $15,000   Marketing and advertising $60,000                                                    Subtotal: $569,000   1/24 share x 1/3 of a unit            $7,902.78                                                  Total:   $10,218.78       1985       Interest expense on Note #1   $2,166.00 Marketing and advertising $60,000   Commissary Services $90,700   Management Fees $70,000                                                    Subtotal: $220,700   1/24 share x 1/3 of a unit   $3,065.28                                                  Total:   $5,231.28       1986       Interest expense on Note #1   $2,166.00 Charter expenses $12,663   Feasibility study update fee (50%) $25,000   Management fee $7,129   Marketing and advertising costs $60,000   Moorage fees $52,405   Depreciation $139,696                                                    Subtotal: $296,893   1/24 share x 1/3 of a unit   $4,123.51                                                  Total:   $6,289.51       1987       Interest expense on Note #1   $2,166.00 Charter expenses $96,383   Feasibility study update fee (50%) $25,000   Management fee $100,000   Marketing and advertising $60,000   Moorage fees $55,139   Travel, consulting and general research $35,000   Depreciation $118,696                                                    Subtotal: $490,218   1/24 share x 1/3 of a unit   $6,808.58                                                  Total:   $8,974.58       1988       Interest expense on Note #1   $2,166.00 Charter expenses $123,788   Management fees $100,000   Marketing and advertising $64,200   Moorage fees $58,424   Depreciation $100,892                                                    Subtotal: $447,304   1/24 share x 1/3 of a unit   $6,212.55                                                  Total:   $8,378.55   [27]               It should be noted that the amount of the interest expenses claimed by Mr. ... Expenses Claimed as of Final Submissions-Type 2 Partnership-S/Y Midnight Kiss LP-Linda Leckie-Morel: [7]   1985       Interest expense on Note #1   $6,500.00 Professional fees   $250.00           Sales commissions and issue costs $274,000   Production costs and professional fees $120,000   Feasibility study $100,000   Marketing and advertising $60,000   Commissary services $90,700   Office expenses $50,000                                                    Subtotal: $694,700   1/24 share   $28,945.83                                                  Total:   $35,695.83       1986       Interest expense on Note #1   $6,500.00 Marketing and advertising $60,000   International promotion $35,000   Feasibility study update (50%) $25,000   Management fee $100,000                                                    Subtotal: $220,000   1/24 share   $9,166.67                                                  Total:   $15,666.67       1987       Interest expense on Note #1   $6,500.00 Marketing and advertising $60,000   International promotion $40,000   Feasibility study update (50%) $25,000   Management fee $100,000   Consulting fees $35,000                                                    Subtotal: $260,000   1/24 share   $10,833.33                                                  Total:   $17,333.33         1988       Interest expense on Note #1   $6,500.00 Marketing and advertising $64,200   International promotion Management fee $40,000 $100,000                                                    Subtotal: $204,200   1/24 share   $8,508.33                                                  Total:   $15,008.33         3. ...
TCC

Home Depot of Canada Inc. v. The Queen, 2009 TCC 281

      Campbell J. Miller” C. Miller J.       Citation: 2009 TCC 281 Date: 20090526 Docket: 2008-1491(GST)G BETWEEN: HOME DEPOT OF CANADA INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent.       REASONS FOR JUDGMENT   Miller J.   [1]               Home Depot of Canada Inc. ...       Campbell J. Miller” C. Miller J.   CITATION:                                       2009 TCC 281     COURT FILE NO.:                            2008-1491(GST)G     STYLE OF CAUSE:                          HOME DEPOT OF CANADA INC. and HER MAJESTY THE QUEEN     PLACE OF HEARING:                     Toronto, Ontario     DATE OF HEARING:                       April 22, 2009     REASONS FOR JUDGMENT BY:    The Honourable Justice Campbell J. ...
TCC

Hardtke v. The Queen, 2005 TCC 263

Signed at Ottawa, Canada, this 21st day of April 2005.         "Lucie Lamarre" Lamarre, J.           ...   [2]      Section 53 of the Rules reads as follows:   Striking out a Pleading or other Document   53.      ... Marks                      Firm:          For the Respondent:                    John H. ...
TCC

Morisset c. La Reine, 2008 DTC 3864, 2006 TCC 483

La Reine, 2008 DTC 3864, 2006 TCC 483         Docket: 2004-3802(IT)G BETWEEN: DENIS MORISSET, Appellant, and   HER MAJESTY THE QUEEN, Respondent. ... Signed at Ottawa, Canada, this 7th day of September 2006.       "Lucie Lamarre" Lamarre J.   ... I shall set out a few excerpts from this description:             [TRANSLATION]     GENERAL DESCRIPTION OF A CHIROPRACTOR'S AREA OF PRACTICE  ...   4. ...
TCC

Despot v. The Queen, 2008 TCC 281

The Queen, 2008 TCC 281     Docket: 2006‑1823(IT)G   BETWEEN:   LUCIE DESPOT, Appellant, and   HER MAJESTY THE QUEEN, Respondent. ... Signed at Ottawa, Canada, this 8th day of May 2008.         "Gaston Jorré" Jorré J.       ... "Gaston Jorré" Jorré J.               Translation certified true on this 12th day of June 2008.   ...
TCC

Kiperchuk v. The Queen, 2013 DTC 1088 [at at 486], 2013 TCC 60

Signed at Ottawa, Canada, this 22 nd day of March 2013.     “Lucie Lamarre” Lamarre J.           Citation: 2013 TCC 60 Date: 20130322 Docket: 2011-749(IT)G   BETWEEN: Patricia Kiperchuk,   Appellant, And     HER MAJESTY THE QUEEN, Respondent.       ... S.26, s. 50; 1994, c. 27, s. 63 (4).  ...   Payment and enforcement         53. ...
TCC

Lingle v. The Queen, 2009 DTC 1705, 2009 TCC 435, aff'd 2010 DTC 5100 [at 6932], 2010 FCA 152

The Queen, 2009 DTC 1705, 2009 TCC 435, aff'd 2010 DTC 5100 [at 6932], 2010 FCA 152         Docket: 2008-1278(IT)G   BETWEEN: RONALD H. ... “Diane Campbell” Campbell J.         Citation: 2009 TCC 435 Date: 20090909 Docket: 2008-1278(IT)G   BETWEEN: RONALD H. ...   [31]     The appeals are therefore dismissed with costs.   Signed at Summerside, Prince Edward Island this 9th day of September 2009.       ...
TCC

Mudry v. The Queen, 2008 TCC 160

Signed at Ottawa, Canada, this 20th day of March, 2008.         "E. ... Rossiter" Rossiter, J.         Citation: 2008TCC160 Date: 20080320 Docket: 2006-2016(IT)G BETWEEN: PETER MUDRY, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ...
TCC

Andrews v. The Queen, 2005 TCC 246 (Informal Procedure)

Signed at Ottawa, Canada, this 13 th day of April, 2005.     “D.G.H. Bowman” Bowman, C.J.       Citation: 2005TCC246 Date: 20050413 Docket: 2004-916(IT)I BETWEEN: ROSS ANDREWS, A ppellant,   and     HER MAJESTY THE QUEEN, Respondent.       ... Bowman, Chief Justice   DATE OF JUDGMENT:                    April 13, 2005   APPEARANCES:   For the Appellant:: The Appellant himself   Counsel for the Respondent: April Tate       COUNSEL OF RECORD:          For the:             Name:                                                   Firm:            For the Respondent:                    John H. ...

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