Search - 2002年 抽纸品牌 质量排名

APPEARANCES: Julie Patenaude                  Counsel for the appellant Nathalie Lessard                 Counsel for the respondent Also present: Estelle Lagacé                                   Registrar Antoinette Forcione                         Court Reporter          A.S.A.P. Reporting Services Inc. © 2015 200 Elgin Street, Suite 1105 333 Bay Street, Suite 900 Ottawa, Ontario K2P 1L5      Toronto, Ontario M5H 2T4 (613) 564-2727               (416) 861-8720 Ottawa, Ontario--- The hearing began on Monday, January 12, 2015,     at 2:00 p.m. ... She should therefore be qualified as an expert witness in this case.   ...

GOLDEN, Appellants, and   HER MAJESTY THE QUEEN, Respondent.     REASONS FOR ORDERS     Boyle, J ... Conclusion   [55]     The Crown’s motions are allowed.   [56]     Mr.  ... Coles (2000), 51 O.R. (3d) 481 (C.A.), at para. 55, per Goudge J.A., dissenting (approved [2002] 3 S.C.R. 307, 2002 SCC 63)). ...

In computing his income for the relevant taxation years, the appellant sought to deduct losses alleged to have been incurred with respect to car racing activities, as follows: 1978 1979 1979 1980 1980 Income — — — Expenses: Repairs $1,223.28 $ 1,966.00 $ 217.00 Replacement Engine 5,500.00 Replacement Transmission 560.40 Racing fuel 200.00 422.00 350.00 Tires 500.00 192.00 306.00 Travel 392.40 423.00 156.00 Light and Power 160.00 Parts 5,160.00 1,905.00 Gasoline 247.00 229.00 Entry Fees 283.00 150.00 Break and Enter Theft 7,200.00 Insurance Claim (4,965.00) $8,536.18 $10,928.00 $3,313.00 Capital Cost Allowance 1,160.70 2,781.00 1,947.00 Net Loss $9,696.88 $13,709.00 $5,260.00 6. ... Law — Cases at Law — Analysis 4.01 Law The main provisions of the Income Tax Act involved in this case are 3, 9, 18(1)(a), 18(1)(h), and the definition of “personal or living expenses’’ of section 248. ... On page 2002 [1040], Mr Cardin said: I am of the opinion that a person who spends 80% of his salary over the years in acquiring competitive racing cars and the necessary experience to drive them, who invests in a towtruck and trailer, whose declared intention is to race for bigger purses on a full-time basis, and who in fact competed in some 18 or 20 racing competitions in the year pertinent to this appeal, is not merely enjoying a sport or hobby no matter how much pleasure he may derive from this activity. ...

The King, 2024 TCC 135   Docket: 2020-811(IT)G BETWEEN: VAN LIM, Appellant, and HIS MAJESTY THE KING, Respondent.   ... MacPhee” MacPhee J.   Citation: 2024 TCC 135 Date: 20241018 Docket: 2020-811(IT)G BETWEEN: VAN LIM, Appellant, and HIS MAJESTY THE KING, Respondent.   ... Lim transferred his share of the Matrimonial Home, the estimated fair market value of Thi Fusion Restaurant + Bar Ltd. was approximately $500,000. ...

Translation certified true on this 31st day of January 2002. [OFFICIAL ENGLISH TRANSLATION] Erich Klein, Revisor [OFFICIAL ENGLISH TRANSLATION] 98-2653(IT)G BETWEEN: HENRI SIMON, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... Translation certified true on this 31st day of January 2002. Erich Klein, Revisor [OFFICIAL ENGLISH TRANSLATION] 98-2816(IT)G BETWEEN: GILDA SIMON, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... Translation certified true on this 31st day of January 2002. Erich Klein, Revisor [1] According to the annual report (annual report) dated May 6, 1994, that was prepared by Mr. ...

Signed a t Toronto, Canada, this 15th day of Januar y 2025.     “Michae l Ezri” Ezri J.             ... (Toronto: LexisNexis Canada, 2022), § 2.04[4]. 4 Canada Trustco v R, 2005 S CC 44, para 10 and 47. 5 Placer Dome v Ontario (Minister of Finance), 2006 SCC 20 para 23 6 Bell ExpressVu Limited Partnership v R, 2002 SCC 42, para 29. ... He argues tha t the word, « dé p ens é es » in p aragrap h 8(1)(f) (« le s sommes 11 Johnson v R, 2010 TCC 321, para 26. 12 Jones v R, [2002] TCJ No. 338 (TCC), Para 65. 13 Tory (Estate of) v R, 73 DTC 5354 (FC A). 14 W illis (Estate of) v R, 68 DTC 204 (T A B).   ...

., 2008 TCC 170     Docket: 2007-702(EI) BETWEEN: JOSEPH CAMPBELL, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent, and   NATALIE NUSSEY, Intervenor.   ... Signed at Ottawa, Canada, this 28 th day of March 2008.       "Patrick Boyle" Boyle, J.       ... Fliss, [2002] 1 S.C.R. 535, paragraph 63. These are:   1.   The past recollection, must have been recorded in some reliable way.   2.   ...

(d)       at all material times, the Appellant owned three vehicles, and used two of those vehicles for business purposes;          (e)       in the 2000 taxation year, the Appellant owned a VW Passat, a GMC Sierra and a 1998 Honda Accord, and used the GMC Sierra and the Honda Accord for business purposes;          (f)        in the 2001 taxation year, the Appellant owned a Honda Accord, a GMC Sierra and a Subaru Forester, and used the GMC Sierra and the Subaru Forester for business purposes;          (g)       in the 2000 and 2001 taxation years, the business use of the Appellant's vehicles was 97%; [8]      In light of these admissions I have some difficulty in seeing how I can make an adverse finding against the appellant on some of the points that are in issue. ... Minister of National Revenue, 72 DTC 1018, (1971) Tax A.B.C. 1158.       ... The Queen, 2002 DTC 3930, the following observations were made: [8]... ...

The Queen, 2016 TCC 144 (Informal Procedure)     Docket: 2015-533(IT)I   BETWEEN: FARZAD PAKZAD, Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... Canada, [2002] 2. S.C.R. 645; [2002] S.C.J. No (QL). 46. In Stewart, the Court held that the “reasonable expectation of profit” test (“REOP”) for determining if a taxpayer had a source of income from a business could no longer be maintained as a stand-alone independent source test. ... Pursuant to section 67 of the Act, the expense must also be reasonable in all of the circumstances. [71]         The business expenses claimed by the Appellant in respect of the 2010 and 2011 taxation years are as follows:   Real Estate 2010 Fitness 2010 Fitness 2011 Advertising------ Meals and Entertainment $  5,809.33 $ 4,736.98 $   4,947.28 Bad debts $  7,427.00---- Memberships, subscriptions   $    97.97 $       97.08 Insurance---- $      947.16 Office Expenses $  5,379.63 $ 3,379.69 $   4,987.98 Supplies $  1,672.34 $ 1,044.18 $   3,673.65 Professional fees $    341.09-- $     480.81 Rent $  4,800.00 $ 7,200.00-- Maintenance & repairs $  1,053.61 $   838.06 $     315.86 Property taxes---- $  2,197.25 Travel $   5,822.08 $ 3,519.53-- Telephone & utilities $   1,895.31 $ 1,662.48 $  2,403.24 Delivery, freight & expenses $     280.21 $   184.19 $    125.46 Motor vehicle expenses $ 12,585.43 $ 4,203.03 $  9,712.63 CCA $  2,480.18 $  1,937.16 $  1,528.66 Gifts & networking $  2,827.42 $  2,628.34 $  1,836.24 Total $ 52,373.63 $ 31,431.61 $ 33,253.30 [72]         I observe that these are very large expenses for someone who is carrying on business after hours on a part-time basis. ...

Signed at Ottawa, Canada, this 10th day of November 2004.        "François Angers" Angers J.       ... This claim was confirmed in Alain Tremblay's testimony and in his December 23, 2002, affidavit where he states the chain of events. ... Signed at Ottawa, Canada, this 10th day of November 2004.        "François Angers" Angers J.     ...