Search - 2002年 抽纸品牌 质量排名

In assessing the Appellant’s 2002 taxation year return, by notice dated April 29, 2003, the moving expenses were allowed.   4.         ... By Notice of Objection received January 19, 2004, the Appellant objected to the 2002 taxation year reassessment.   7.         ... ISSUE TO BE DECIDED   9.         The issue to be decided is whether the Appellant is entitled to deduct moving expenses in excess of the amount allowed by the Minister for the 2002 taxation year.   ...

(denied)   (e)     For the period from December 31, 2000, to December 31, 2003, the net worth audit identified the following unreported income amounts:   Taxation year Additional income     (i)      2001 $35,395     (ii)     2002 $20,247     (iii)    2003 $18,010       $73,652 (denied)   (f)      The details of the unreported income are as follows:     2001 2002 2003         (i)      Rental income – trailer $2,500 (denied)             (ii)     Dividend income   $2,664 (denied)           (iii)    Taxable capital gain   $1,000 (denied)           (iv)    Taxable benefits received from          Chenil Chicoutimi Inc.                        ...   [13]          The Appellant explained that in 2001, 2002 and 2003, he and his wife lodged people suffering from psychiatric or mental problems in their home. ... For the years 2001, 2002 and 2003, he did a complete audit of the banking transactions. ...

Before: The Honourable Justice Lucie Lamarre   Appearances:   For the Appellant: The Appellant himself     Counsel for the Respondent: Vlad Zolia____________________________________________________________________   JUDGMENT             The appeals from the assessments made under the Income Tax Act (" ITA ") for the 2002 and 2003 taxation years are allowed, on the following basis:             For the 2002 taxation year, the amount of undeclared income is $33,000 instead of $55,321;             For the 2003 taxation year, the amount of undeclared income is $15,000 instead of $39,518.             ...   [3]      The appellant deposited $85,586 in his bank account in 2002 and $69,551 in 2003 (Exhibit R‑1) ...   [7]      The appellant declared $29,205 for 2002 and $28,250 for 2003 in filing his tax returns for those years. ...

  [34]     In 2002 the discrepancy between the insurance claimed and the amount allowed related to life insurance that the Appellant had purchased. ... As a result no adjustment is made to the amount for the insurance for 2002.   ... Legal Accounting and Other Professional Fees   [38]     The dispute in relation to the accounting fees related to the amount incurred in 2002. ...

The dates for the offenses range from June 4, 2002 to July 25, 2002. As a result of the Appellant's convictions, he was incarcerated on September 6, 2002 and spent the balance of 2002 in prison. ... When she became pregnant, she took her maternity leave in October 2002 and delivered her child in December 2002. ... Up until 2002 how often would you and Carl eat at restaurants if at all?    ...

A.       FACTS [1]      The Appellant and his former common law spouse, Muriel Jamieson, purchased two rental properties prior to the 1999 taxation year (the properties are hereinafter referred to as the "Rental Properties"). [2]      The Rental Properties were located at the following addresses:           1.        10 Chapel Street, Aylmer, Quebec                    (Note: The Municipality of Aylmeris now part of Gatineau, Quebec.)           2.        205 Wilbrod Street, Ottawa, Ontario [3]      In the 1999 taxation year, the Appellant and Muriel Jamieson ended their common law relationship. [4]      When the Appellant filed his income tax returns for the 2002, 2003 and 2004 taxation years, he claimed net rental losses from the Rental Properties on the following basis:                   Year                  Losses                   2002               $8,335.00                   2003              $11,560.00                   2004               $7,883.00 [5]      By Notices of Reassessment dated January 30, 2006 the Minister of National Revenue (the "Minister") reassessed the Appellant for the 2002, 2003 and 2004 taxation years and disallowed the rental expenses that the Appellant had claimed. B.       ISSUE [6]      The issue is whether the Appellant is entitled to deduct the net rental losses claimed for the 2002, 2003 and 2004 taxation years. ... Jamieson in the 2002, 2003 and 2004 taxation years. [16]     I am also convinced by the evidence and the sworn testimony that the Appellant should be allowed deductions with respect to the interest payments made to Exceed Mortgage Corporation on the second mortgage:                   Year               Interest Payments                   2002                     $6,695.26                   2003                     $5,895.03                   2004                     $6,351.87 (Note: The interest payments are contained in letters from Exceed Mortgage Corporation. ...

For income tax purposes, the Minister reassessed the Company to include the following amounts in its income and to disallow capital cost allowance which it had claimed on a Chevrolet Cavalier:           2002       2003      2004       2005 Unreported Revenue Per Net Worth Analysis   $39,460   $45,010   $30,631   $13,296 Unreported Investment Income   $75,560       Capital Cost Allowance Disallowed       $2,783    $4,732     $3,312 Unreported Revenue Per Shareholder Loan   $32,063     $8,696     Total  $147,083   $56,489   $35,363   $16,608   [6]              With respect to the Excise Tax appeal, the Minister increased the Company’s HST collectible by $10,728.54, $8,922.07, $5,460.89 and $2,860.52 for the periods ending July 31, 2002, July 31, 2003, July 31, 2004 and July 31, 2005 respectively. ... During the period 2002 to 2006, the Company also employed two other mechanics in its business. ... She made adjustments relating to the Shareholder Loan Account for 2002 to 2006 on a factual basis. ...

Milkowski’s underreported income in 2002 was $7,068 and in 2003 was $8,017 and that there are no section 163(2) gross negligence penalties.          ...   [19]     With respect to the 2002 and 2003 taxation years, the underreported income is to be adjusted downwards to $9,424 and $10,690 respectively, Mr.  ...   [20]     There remains the issue of penalties for the 2002 and 2003 taxation years. ...

  [3]      When the Appellant filed his tax returns for 2002, 2003, and 2004 he claimed various expenses in relation to these properties. ...   [22]     As noted above the following is the total amount of the soft costs incurred for business purposes in 2002, 2003 and 2004:     2002 2003 2004 Insurance: $1,538.00 $1,572.00 $1,717.50 Interest: $2,810.00 $2,769.53 $10,432.50 Property Taxes: $1,770.55 $1,515.70 $3,868.40 Utilities: $426.44 $1,516.57 $1,347.34 Total: $6,544.99 $7,373.80 $17,365.74   Soft Costs- 2002   [23]     Counsel for the Respondent had raised the argument that the property taxes for 2002, which were paid at the closing when the properties were acquired, should be added to the cost of the properties as a cost paid to acquire the properties. ... Professional Fees   [31]     The professional fees incurred in 2002 were related to the acquisition of the cottages. ...

The bonuses paid to RREL were $175,000 and $207,000 in 2001 and 2002.   ...   [37]          I find that RREL incurred promotion expenses of $4,608.92 and $2,820 in 2001 and 2002 respectively.   ... In 2002 these items cost RREL $1,115 and it is allowed as a business expense.     ...