Search - 2002年 抽纸品牌 质量排名

Signed at Ottawa, Canada, this 4th day of July 2002.         "Louise Lamarre Proulx"  J.T.C.C.         ... Signed at Ottawa, Canada, this 4th day of July 2002.         "Louise Lamarre Proulx"  J.T.C.C.           ...

The Queen, 2002 DTC 1228 (TCC) Date: 20011203 Docket: 1999-2987-IT-G BETWEEN: THE ESTATE OF CARL EDWARD MILLER, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... Tax Consequences of Share Redemptions 30.            For tax purposes, the Estate treated the share redemptions described herein as transactions giving rise to capital losses, as follows:                 Construction:         $2,247,624;                 Apartments:           $566,190;and                 Queen:                    $158,843. 31.            ... COUNSEL OF RECORD: For the Appellant:                 Name:                                Keith Trussler, Esq. ...

The Queen, 2002 DTC 1222 (TCC), rev'd 2003 DTC 5225, 2003 FCA 128 Date: 20011130 Docket: 1999-2167-IT-G BETWEEN: TOD T. ... (the "Purchaser"). 10.            The Vendors and the Purchaser dealt at arm's length. 11.           ... 12.            ... The $3,438,699 consideration received by the Appellant for entering into the Non-Competition Agreement was allocated as follows:                                 (i)             Appellant                                               $979,575                                 (ii)            Allwest                        2,193,193                                 (iii)           322597                                                     265,932 16.            ...

The Queen, 2002 DTC 1242 (TCC) Date: 20011214 Docket: 2000-383-IT-G BETWEEN: CATHERINE LOUISE FALLIS, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... Patrick Little Counsel for the Respondent:              Charles Camirand COUNSEL OF RECORD: For the Appellant:                 Name:                H.A. ... No. 194. [3]               49 DTC 491, at page 497. [4]               96 DTC 1225 at page 1229. [5]               99 DTC 5387 (FCA). [6]               92 DTC 6031 (FCA) at 6032 ...

The Queen, 2002 DTC 2050, 2003 TCC 307 (Informal Procedure) Docket: 2002-1682(IT)I BETWEEN: DEBORAH CHAMBERLAIN, Appellant, and HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________ Appeal heard on April 17, 2003 at Kitchener, Ontario. ... REASONS FOR JUDGMENT Bowman, A.C.J. [1]      This appeal is from an assessment for the appellant's 2000 taxation year whereby the Minister of National Revenue denied to the appellant a medical expense tax credit for expenses of $28,574 claimed in respect of the renovation of a house which she purchased. [2]      Subsection 118.2(1) of the Income Tax Act permits a tax credit equal to a percentage of the individual's medical expenses. [3]      Subsection 118.2(2) of the Income Tax Act reads in part: 118.2(2)            For the purposes of subsection (1), a medical expense of an individual is an amount paid... ... The doctor's statement reads foundation repair roof repair / eaves / drainage heating installation patient informs me that her arthritis/recurrent sinusitis/ pain ¹ hip from fracture in 1996 are exacerbated by water in the home [9]      The statement is probably correct as far as it goes. ...

The Queen, 2000 DTC 2372 (TCC), aff'd 2002 DTC 6740, 2001 FCA 393 Date: 20000830 Docket: 98-1324-IT-G BETWEEN: C.W. ... Slonim asserted was "... contrary to the intent of the SR & ED Program". ... This involves a five stage process:                 (a)            the observation of the subject matter of the problem;                 (b)            the formulation of a clear objective;                 (c)the identification and articulation of the technological uncertainty;                 (d)            the formulation of an hypothesis or hypotheses designed to reduce or eliminate the uncertainty;                 (e)            the methodical and systematic testing of the hypotheses. ...

Réal Massé [...] in interview [...] on February 5, 2002, in his counsel’s presence). ... Massé in the presence of his counsel on February 5, 2002, reproduced in the report on an appeal, Exhibit I-2, Volume I, Tab 6, Page 4 in Mario Arès’ case). ... However, in his above-mentioned statement to the appeals officer on February 5, 2002, Mr. ...

[denied]   (xii)              The work was performed from January 2002 to October 2002. ... The same can be said for 2002 ($12,861.12) and 2003 ($59,543.40).   27.               ... His mileage for 2002 was 33,721 km.   54.               Applying the same principles, the deduction should have been $9,075.76 for 2002 and not $7,344.37 as determined by the assessor.   55.               ...

Minister of National Revenue, [1988] 2 CTC 2002, [1992] DTC 1319 Couture, C.J.T.C. ... Purchase Book Profit Cost Depreciation Value Sale Price on Sale Chevrolet Truck $ 649.00 $ 539.87 $109.13 $15,807.96 $15,698.83 Chevrolet Pick-up $ 400.00 $ 303.96 $ 96.04 $ 6,031.80 $ 5,935.76 Chevrolet Pick-up $ 412.50 $ 313.47 $ 99.03 $ 7,111.80 $ 7,012.77 Tool Trailer $3,024.00 $2,775.23 $248.77 $11,797.92 $11,549.15 Office Trailer $1,123.20 $ 853.94 $269.26 $ 6,415.20 $ 6,145.94 The list continues giving the same information. ... What is the line which separates the two classes of cases may be difficult to define, and each case must be considered according to its facts; the question to be determined being — Is the sum of gain that has been made a mere enhancement of value by realising a security, or is it a gain made in an operation of business in carrying out a scheme for profit-making? ...

Facts – motel unit/dwelling   Quantum   [7]      Although the amount claimed in 2002 was $5,400, at the hearing the Appellant only claimed $4,800 in 2002 ($3,600 in rent plus $1,200 in “superintendent and cleaning fees”—see Exhibit A-4). ...   [19]     The Appellant filed (Exhibit A-1) Form T2200 for 2002 and 2003. ... However, after 2002, the choice not to move became a personal choice.   ...