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The $16,900 was calculated as follows: December 1992 $ 650 1993 taxation year 7,800 1994 taxation year 7,800 January 1995 650 Total $16,900 6. ... The total child care expenses of the parties amounts to $3,333 per month ($2,500 + $833). ...

ZUCAWICH: Right, he filed a net worth statement and Revenue Canada’s--- THE COURT: — and then Judge Goetz gave his decision. ... THE COURT: This Court is prepared to pronounce judgment, or an order at least in relation to Her Majesty the Queen’s notice for an order dismissing the appellant’s action T-2768-91 with costs. *** The statement of claim in this action was filed in the Federal Court in Winnipeg on November 1st, 1991. ...

For example, Article 25.00 — Fringe Benefits makes reference to a number of matters including the provision of “research monies” and funding for “professional development” and allocates the sum of $60,000 for the support of research in each academic year to be distributed amongst the various faculties. ... T.D.). 12 /?. v. Patterson, supra; Betz v. Minister of National Revenue (1987), 87 D.T.C. 5223 (Fed. ...

(Exhibit A-1 — Federal Charter, Supplementary Letters Patent and Registration). ... The Agreement “in form” is that of a loan of $50,000 @ 9% interest with a $5,000 bonus repayable to the appellant and guaranteed by promissory notes. ...

Le Ministre Du Revenu National, [1979] CTC 2021, 79 DTC 5 Roland St-Onge:—L’appel de Raoul Grenier & Frères Ltée est venu devant moi le 15 novembre 1978 à Quebec (Quebec). ... L’appelante a retenu les services de Société de Fiducie du Québec a titre de conseiller et de Lavigne & Marquis comme architectes. 5. ...

L’intimé a produit comme Pièce I-4 une lettre adressée au Ministère du Revenu national par Tibor Jeledi & Co en date du 15 février 1974, et soutient qu’il s’agit-là d’une preuve que l’appelant voulait écarter Attila des services du “joint venture”. Ladite lettre se lit comme suit: Tibor Jeledi & Co. Chartered Accountants—Comptables Agrees 5775 Victoria Ave., Suite 220 Montreal, Quebec H3W 2R4 Feb. 15, 1974. ...

Facts By notarial deed dated December 30, 1971, the appellant and his brothers Denis and Pierre-Paul accepted an offer by their father, Fernand Blais, to sell 165 common shares in Fernand Blais & Fils Ltee (hereinafter referred to as “the company”) for the sum of $300,000 payable in instalments at the rate of $15,000 a year. ... The respondent emphasized that the presentation of evidence determining the value of the shares of Fernand Blais & Fils Ltée clearly rested with the appellants, and it was for them to establish to the satisfaction of the Board by valid evidence that the valuation made by the respondent was erroneous. ...

In these assessments the Minister increased the appellant’s reported income as follows: Year Added to income Penalty 1970 Interest income $322.80 $ 19.26 Interest expenses: Mr Legault 900.00 Mr Giroux 810.00 $2,032.80 1971 Interest income: Mr Andrews 756.88 Mr McGowan 700.00 131.15 Mr Penchèvre 875.00 Realization of profit: McWhiter & Paule Delorme 2,908.50 Loss of debt refused 2,508.50 7,348.88 1971 Interest income Mr McGowan 700.00 Mr Penchevre 1,000.00 1,700.00 141.51 1973 Interest income Mr McGowan 700.00 Mr Penchèvre 1,000.00 Profit realized on sale of land 10,912.57 Recapture of capital cost allowance 5,000.00 17,612.57 1,060.84 1974 Profit realized on the sale of part of lot 151(20) 2,605.33 Profit realized on the sale of part of lot 32 29,124.76 31,730.09 Minus: Taxable capital gain reported 251.25 31,478.84 2,643.92 The Estate of the late J Alzire Tardif appealed from a tax assessment for 1971 in which the Minister increased the reported income by $106,861.69 in “net business income”. ...

. $ 216.54 —Spence Estate 17.04 —Spence-Hughes-Spence 1,004.61 1,238.19 Depreciation —Clinic Buildings 5% $47,990.55 2,399.55 8,068.45 Operating Profit $11,578.11 Less—Reserved For Income Taxes 2,923.47 Net Profit For Year $ 8,654.64 From the above points it may reasonably be concluded that the operation of the appellant could be conducted, in theory at least, by the deposit in the appellant’s bank account of twelve rental cheques from the lessee, and perhaps a thirteenth for the portion of the municipal taxes; and by the issuance of eight cheques from the bank account, one each for municipal taxes, insurance, accounting, Ontario corporation capital tax, three for mortgage interest, and finally one, if necessary, for corporation income tax. ...

The option states:. shall be payable Forty Thousand Dollars ($40,000) in cash or by certified cheque to W H Bosley & Company Limited, agents for the Vendor... ... The concluding paragraph of the option states: THE Purchaser agrees to pay to W H Bosley & Company Limited the commission for its services in the negotiation of this transaction if, as and when the transaction is fully completed. ...