Search - 赤峰 二中 初中学区划分 2002

  [2]                At the hearing in the Tax Court of Canada, the appellant conceded that the amount of the indebtedness in issue was $57,573 (the “indebtedness”), which arose out of advances made by the appellant to 609574 BC Limited (“609574 BC”) in 2000 and 2001, and the Crown conceded that the indebtedness had become uncollectible in the appellant’s 2002 taxation year ... As a result of these findings, the Tax Court Judge concluded that the appellant was not entitled to a deduction under paragraph 20(1)(p) of the ITA of the amount of the indebtedness that had become uncollectible in its 2002 taxation year ... Nikolaisen, [2002] 2 S.C.R. 235.) Here, the question is largely factual in nature ...

  [7]                During the 2001 and 2002 tax year, there was no federal tax, interest or penalty assessed for those years against the appellant.  As such, the assessments for the 2001 and 2002 tax years were nil assessments ... )     [9]                There is thus no basis for disturbing the findings of the Tax Court that the appeals for the 2001 and 2002 years should be quashed. [10]            The appeal should be dismissed without costs.       ...

  [8]                Between 2000 and 2002, after the tech stock bubble burst, the value of 100935 Canada Inc.’s assets fell significantly ...   [9]                In October 2002, Mr. Mills demanded payment of the Note. 100935 Canada Inc. transferred some assets to Mr. ... Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235 (Housen), are applicable. ...

NADON J.A.                         PELLETIER J.A.   BETWEEN: ANDRÉ LAVERDIÈRE Appellant and MINISTER OF NATIONAL REVENUE Respondent     REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Québec, Quebec, on October 1, 2008) NADON J.A. [1]                The appellant contests a decision by Justice Favreau of the Tax Court of Canada dated January 26, 2007, dismissing the appeal he had filed against the decision by the Minister of Revenue (the Minister), according to which the appellant did not hold insurable employment since he was not an employee during the period in issue, namely April 8, 2002, to August 10, 2002. ...   [5]                The appeal will therefore be dismissed with costs.     ... APPEARANCES:   Eric Le Bel FOR THE APPELLANT   Marie-Claude Landry FOR THE RESPONDENT       SOLICITORS OF RECORD:   Fradette, Gagnon, Têtu, Le Bel, Potvin Chicoutimi, Québec   FOR THE APPELLANT   John H. ...

  [12]            On November 30, 2004, Mr. Cole responded to Ms. Brophy’s letter and indicated, inter alia, There were no transactions during 2002. ... Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235, paragraphs 8 and 10 (Housen)). ...   [44]            This finding led him to inform CCRA that there had been no transactions during 2002 for Hunt River, that “… the amounts that were filed for 2002 were amounts carried forward from 2001” (Transcript 1, p. 97 / Appeal Book, Vol. 2, p. 314) and that “… the company had not been operating since 1999” (ibid ...

BETWEEN:   ARTHUR ROMAN ZINS   Appellant and   HER MAJESTY THE QUEEN   Respondent         Heard at Toronto, Ontario, on October 3, 2007. ...   [3]                The principal argument of Mr. Zins relates to $38,272 that was seized from him in 1998 and paid to certain charities in 2002 and 2003 as the result of a court order in 2002. ... Nikolaisen, [2002] 2 S.C.R. 235). The record discloses no such error.   [7]                Finally, Mr. ...

PELLETIER J.A.                         MALONE J.A.   BETWEEN: JOSEPH MICHAEL SZUCH Appellant and HER MAJESTY THE QUEEN Respondent                 Heard at Saskatoon, Saskatchewan, on November 22, 2006. ... Szuch was required to pay child support for his two children in 2002 by virtue of a court order.  ... No other conclusion is possible on this record. [6]                Accordingly, the appeal for the 2002 taxation year will be dismissed but without costs.   ...

I can only interfere with such findings if they demonstrate a palpable and overriding error on the part of the court below: 2002 SCC 33 "> Housen v. Nikolaisen, 2002 SCC 33 [" Housen "] at paragraph 10. [33]            According to the appellant, the TCC misunderstood the child support payment schedule. ... See supra at paragraph 35. [44]            I can interfere with this finding of mixed fact and law only if it is characterized by a palpable and overriding error. 2002 SCC 33 "> Housen at paragraph 36. ...

  [6]                Mr Ostroff testified before the Tax Court that he had been employed as a sales representative until 2002 when his employer went out of business; he reported net income of $46,486 for that year. He further stated that he had received employment insurance benefits in 2002 and 2003, when he started a paralegal business ... Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 234 at paras. 28 and 36.    [9]                We are not persuaded that the Judge did so err. ...

  [2]                A tax audit showed that for the purposes of calculating his income for the 2002 taxation year, the appellant overvalued the losses resulting from his numerous securities transactions for the 2002 taxation year by an amount of $402,225 ... TRUDEL J.A.   DELIVERED FROM THE BENCH BY:                             TRUDEL J.A.       APPEARANCES:   Gilles Charron SELF‑REPRESENTED   Louis L’Heureux FOR THE RESPONDENT     SOLICITORS OF RECORD:       John H. ...