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Results 51 - 60 of 72 for 皎皎月色落孤星 dramatic box
Scraped CRA Website

ARCHIVED - Performing Artists

Paragraph 8(1)(q) allows a deduction for a taxpayer's expenses paid to earn employment income from an artistic activity that falls into any of the following categories (hereinafter referred to as a “qualifying artistic activity”): (a) creating (but not reproducing) paintings, prints, etchings, drawings, sculptures, or similar works of art; (b) composing a dramatic, musical, or literary work; (c) performing a dramatic or musical work as an actor, dancer, singer, or musician; or (d) an artistic activity in respect of which the taxpayer is a member of a professional artists' association that is certified by the Minister of Canadian Heritage 6. ... The following information relates to that taxation year: Employer A Employer B Total Income received in the year $ 15,000 $ 7,500 $ 22,500 Related expenses paid in the year: Advertising & promotion 400 300 700 Travel* 800 500 1,300 Total $ 1,200 $ 800 $ 2,000 Capital cost allowance on musical instrument deducted under paragraph 8(1)(p) $ 250 $ 100 $ 350 * The taxpayer meets the requirements of paragraph 8(1)(h); consequently, the travel expenses are deductible under that provision. ... Please do not include sensitive personal information in the message box, such as your name, address, Social Insurance Number, personal finances, medical or work history or any other information by which you or anyone else can be identified by your comments or views. ...
TCC

Canadian Bar Insurance Assoc. v. The Queen, docket 96-2202-IT-G

The administrative services which the committee required had been contracted out to Murray Bolger & Associates which carried on business as a benefit plan administrator. [8] Murray Bolger & Associates provided a number of services for the sponsored insurance program of the CBA. ... This joint account is the small box marked "A" at the top centre of Exhibit 5. ... On the evidence the earning of the interest income was not the purpose primary or secondary for which the fund was operated. ...
TCC

800537 Ontario Inc. v. The Queen, 2004 TCC 258

Leon recorded an amount in the box labelled GST on subtotal (hereafter the "GST form"). ... In the Vendor's Acceptance Box on the USA EXPORT form: a)     Mr. ... The differences are fairly dramatic as is obvious from an examination of Appendix B to the ASF. ...
TCC

568864 B.C. Ltd. v. The Queen, 2014 TCC 373

Dennis Fitzpatrick, obtained the actual U.S. patent and on or about January 13, 2006 put it into his firm's safety deposit box and remained in the safety deposit box to date of this appeal. ... Young stated that the drop in construction of houses in the United States lead to a "dramatic" drop in the price of lumber. ... Patent Capitalized cost continuity schedule   Year end   Description   Amount   30-Sep-06   Defunct loan to Interact Wood Products   3,500,00.00   30-Sep-06     Legal costs to secure patent/intellectual property     300,596.92       Total capitalized cost at September 30, 2006     3,800,596.92     30-Sep-07   Legal costs to secure/defend patent   70,460.38       Subtotal   3,871,057.30 T2 sch 8 Class 14   30-Sep-07   Sold to Young Financial Ltd. for $1       Proceeds $1 and terminal loss     Total capitalized cost at September 30, 2007     (3,871,057.30)   30-Sep-08   additional costs paid to lawyer   24,159.00 (24,159.00)                        T2 sch 9 Class 14 addition and terminal loss [75]         Three years later, by agreement dated August 24, 2010 ("Legal Transfer Agreement"), PWC, as Trustee of the Estate of Mr.  ...
Scraped CRA Website

ARCHIVED - Visual Artists and Writers

In particular, paragraph 8(1)(q) allows a deduction for a taxpayer's expenses paid to earn employment income from an artistic activity that falls into any of the following categories (hereinafter referred to as a "qualifying artistic activity"): (a) creating (but not reproducing) paintings, prints, etchings, drawings, sculptures or similar works of art; (b) composing a dramatic, musical or literary work; (c) performing a dramatic or musical work as an actor, dancer, singer or musician; or (d) an artistic activity in respect of which the taxpayer is a member of a professional artists' association that is certified by the Minister of Communications, now the Minister of Canadian Heritage. 20. ... The following information relates to the artist for that taxation year: Employer A Employer B Total Income received in the year $ 15,000 $ 7,500 $ 22,500 ===== ===== ===== Related expenses paid in the year: Advertising & promotion $ 400 $ 300 $ 700 Travel* $ 800 $ 500 $ 1,300------------------------ Total $ 1,200 $ 800 $ 2,000 ===== ===== ===== Capital cost allowance on motor vehicle deducted under paragraph 8(1)(j) $ 350 ===== * The taxpayer meets the requirements of paragraph 8(1)(h); consequently, the travel expenses are deductible under that provision. ... Please do not include sensitive personal information in the message box, such as your name, address, Social Insurance Number, personal finances, medical or work history or any other information by which you or anyone else can be identified by your comments or views. ...
Archived CRA website

ARCHIVED - Visual Artists and Writers

In particular, paragraph 8(1)(q) allows a deduction for a taxpayer's expenses paid to earn employment income from an artistic activity that falls into any of the following categories (hereinafter referred to as a "qualifying artistic activity"): (a) creating (but not reproducing) paintings, prints, etchings, drawings, sculptures or similar works of art; (b) composing a dramatic, musical or literary work; (c) performing a dramatic or musical work as an actor, dancer, singer or musician; or (d) an artistic activity in respect of which the taxpayer is a member of a professional artists' association that is certified by the Minister of Communications, now the Minister of Canadian Heritage. 20. ... The following information relates to the artist for that taxation year: Employer A Employer B Total Income received in the year $ 15,000 $ 7,500 $ 22,500 ===== ===== ===== Related expenses paid in the year: Advertising & promotion $ 400 $ 300 $ 700 Travel* $ 800 $ 500 $ 1,300------------------------ Total $ 1,200 $ 800 $ 2,000 ===== ===== ===== Capital cost allowance on motor vehicle deducted under paragraph 8(1)(j) $ 350 ===== * The taxpayer meets the requirements of paragraph 8(1)(h); consequently, the travel expenses are deductible under that provision. ... Please do not include sensitive personal information in the message box, such as your name, address, Social Insurance Number, personal finances, medical or work history or any other information by which you or anyone else can be identified by your comments or views. ...
TCC

MacDonald v. The Queen, 2012 TCC 123, rev'd 2013 DTC 5091 [at 5982], 2013 FCA 110

MACDONALD, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     REASONS FOR JUDGMENT     Hershfield J.   ... While it is true that the tax treatment for income losses and capital losses are distinct, fundamentally a capital loss can have a dramatic influence on one’s ability to pay. ... Box 7289, Postal Station “A”                                                           Saint John, New Brunswick                                                           E2L 4S6          For the Respondent:                    Myles J. ...
SCC

Little Sisters Book and Art Emporium v. Canada (Minister of Justice), 2000 SCC 69, [2000] 2 SCR 1120

The detentions have had a dramatic, tangible effect on the lives of countless Canadians.  ... The box “Other” is followed by a short line on which the inspector could write one or two words to describe the ground for prohibition, but rarely did so in sufficient detail to be informative.   77                 While these complaints have some substance, they address the statutory scheme as operated by officials rather than the statutory scheme itself.  ... E very book wrongfully prohibited from entering Canada inflicts a wound on our literary and cultural freedoms; every unjustified interference with intellectual freedom to some extent embarrasses our country on the world stage.   247             Aside from such abstract harms, these detentions have had a dramatic, tangible effect on the lives of countless Canadians.  ...
Current CRA website

Employment Expenses 2019

Tom will complete the chart below using the following information for 2019: Monthly lease payment $ 500 Lease payments made for 2019 $ 5,500 Number of days the car was leased in 2019 334 Manufacturer's suggested list price $ 28,000 HST ($35,294 x 15% = $5,294) $ 5,294 HST ($800 x 15% = $120) $ 120 HST ($30,000 x 15% = $4,500) $ 4,500 Total lease charges paid for the vehicle in 2019 $ 5,500 1 Total lease payments deducted for the vehicle before 2019 $ 0 2 Total number of days the vehicle was leased in 2019 and previous years $ 334 3 The manufacturer's list price $ 28,000 4 $35,294 + $5,294 $ 40,588 5 Enter the amount from line 4 or line 5, whichever is more $ 40,588 × 85% $ 34,500 6 ($800 + $120 = $920) x 334 = $ 307,280 ÷ 30 = $ 10,243 line 2 $ 10,243 7 ($30,000 + $4,500 = $34,500) x 5,500 = $ 189,750,000 ÷ 34,500 $ 5,500 8 Tom would enter $5,500 (the lower of the amounts on line 7 and line 8) on line 11 of Form T777. ... Total the expenses in column 3A, and enter the result in the "Total eligible expenses" box of column 3A. ... A taxable allowance will be included in box 40 of your T4 slip. If so, your employer or an authorized officer has to complete Part C. ...
TCC

Choptiany v. The King, 2022 TCC 112

Tso Annette Evans   ORDER UPON hearing the motion brought by the Appellants;   AND UPON hearing what was alleged by the parties;   The motion is allowed in accordance with the attached written reasons, and these appeals are allowed, with costs.   ... The Extent of Audit box is filled in “full scale criminal investigation” and the report described the audit as the “investigation”. ... Canada, “… a consistent pattern of inaction …”. There has certainly been significant delay. ...

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