Search - 江西农大 毛瑢

The appellant, who worked as a construction contractor for the company, received only $135 instead of $300 in wages per week, the difference constituting a loan to the company at the rate charged by the banks, namely 8 4 to 8V2 %. ...

RENOUF, MERCER & GILLIES Solicitors for the Plaintiff ADDRESS FOR SERVICE 170 Water Street, St John’s TO The Defendant. ...

The appellant has been a sea captain for 17 years and was captain of the M V Charlotte & Rickey, a fishing vessel owned by P A Trawler Limited. ...

Listed below is a breakdown of the above expenses together. with what was disallowed as prepared by the respondent’s officers subsequent to interviews with the appellant and upon checking the appellant’s records: Item Claimed Vouchered Allowed Disallowed 1972 Automobile $1,606.02 $2,965.81 $1,606.02 — Travel 3,300.00 3,514.75 Nil $3,300.00 Entertainment 5,782.64 1,287.01 1,727.16 4,055.49 Books 175.00 Nil Nil 175.00 1973 Automobile 5,166.10 4,081.82 3,061.36 2,104.74 Travel 793.47 368.47 Nil 793.47 Entertainment 6,210.38 3,506.30 1,603.65 4,606.73 Books 275.00 Nil Nil 275.00 Office 1,200.00 Nil Nil 1,200.00 The evidence of the appellant in respect of his claims was far from Satisfactory. ...

Evidence By agreement between the parties the following documents were submitted: Exhibit A-1—Certified Copy of Order in the Supreme Court of Ontario, dated July 24, 1969, between Sarah Ann Richter and Manfred Martin Richter—Registrar’s File No D4496/69 Exhibit A-2—Draft of Motion presented to the Supreme Court of Ontario Exhibit A-3—Certified Copy of Judgment dated May 5, 1970 re Sarah Ann Richter and Manfred Martin Richter—Registrar’s File No D4496/69 Exhibit A-4—Reasons for Judgment in Richter v Richter rendered by Mr Justice Parker at Kitchener, Ontario, on May 5, 1970 Exhibit A-5—Petition for Divorce (Registrar’s File No D35128-1974)— Affidavit of Service issued by the Supreme Court of Ontario on Manfred Martin Richter by Shirley E Lincoln, Deputy Sheriff, Kitchener, on 24 May 1974 Exhibit A-6—Answer by Respondent Manfred Martin Richter by Kruse & Lawson (Barristers) in Supreme Court of Ontario—No D35128/74 Exhibit A-7—Reasons for Judgment in S A Richter and M M Richter by Judge N Douglas Coo of the Supreme Court of Ontario dated October 25, 1976 Exhibit A-8—Decree Nisi (October 25, 1976) issued by Supreme Court of Ontario (D35128/74). ...

Contentions The appellant’s position was that: — The Eagle Street property was acquired and held as a long-term capital investment, as were all other properties held by him. ...

Earlier decisions, notably that of / Weinstein v MNR, [1968] CTC 357; 68 DTC 5232, established that the Minister could make such a determination. ...

Here we have a company with $10 in the bank to meet the following liabilities: Current liabilities $ 1,543.60 Long-term liabilities 69,904.93 Shareholders’ loans 103,125.97 Liability to Texada Towing Co Ltd 53,981.86 Total liabilities $228,556.36 A company with $10 in the bank, no equipment and virtually no working capital to meet liabilities of over $200,000 is not a financially viable operation. ...

On-the other hand, there are two other cases which have been cited and which are well known, the first being Esar v Her Majesty the Queen, [1974] CTC 34; 74 DTC 6062, and the other, the case of E R Squibb & Sons Ltd v MNR, [1973] CTC 120; 73 DTC 5139. ...

The income of the two appellants in the year in question from such employment was — Mr Fred Goring $14,339.51 and Mr Dennis Goring $6,818.02. ...