Search - 2002年 抽纸品牌 质量排名

Baldwin’s farm.   2001   2002   2003 $2,000.00   $2,000.00   $2,500.00   (Transcript p. 43, lines 8-14)   The Appellant said that Mr. ... (See Exhibits R-17 and R-19)   In Exhibit R-19, the credit card charges made by the Appellant regarding food and entertainment (restaurants) show the following charges:   2001   2002   2003 $5,853.82            $8,723.82   $8,008.23   I believe that the Minister was correct in estimating food charges made by the Appellant for the 2002 and 2003 years. ... The amounts reassessed as unreported income by the Minister were as follows:   2001   2002   2003 $41,555.07   $49,214.45   $34,229.71   (See the Reply to the Notice of Appeal)   2.       ...

The following amounts were used in the respective taxation years:   (a)               2000- $273,991; (b)              2001- $343,959; and (c)               2002- $431,946 ...   [18]     Raby maintains that the Appellant made the following Cash Payments to Raby for the use of the Vehicles:   (a)               2000- $31,660; (b)              2001- $48,010; and (c)               2002- $30,160 ... C.                ANALYSIS   [22]     The Minister determined that the Appellant did not incur the Unadjusted Operating Expenses of $54,297 and $7,619 in the respective 2001 and 2002 taxation years ...

Jensen is entitled to a deduction for expenses in excess of the amount allowed for:             (i)      meals and entertainment for 2002;           (ii)      office and supplies for 2002; (iii)             subcontracts/manager contract for 2003; (iv)             supplies for 2003; (v)               advertising and promotion/travel for 2003; (vi)             business tax, fees, etcetera for 2002 and 2003; (vii)           motor vehicle for 2002 and 2003; and (viii)         work space in home for 2001, 2002 and 2003.   ... Office and supplies for 2002   [16]     The Appellant claimed a deduction in the amount of $15,446.44 for office and supplies expenses for the taxation year 2002. ... Motor vehicle for 2002 and 2003   [25]     The evidence presented at trial shows that there was no logbook or documentation backing up the motor vehicle claims for the 2002 and 2003 taxation years. ...

Signed at Calgary, Alberta, this 21st day of October 2002.       "Michael H. ... Signed at Calgary, Alberta, this 21st day of October 2002.           "Michael H. ...

Signed at Ottawa, Canada, this 20 th day of November 2002.         "Lucie Lamarre" J.T.C.C.         ... Signed at Ottawa, Canada, this 20 th day of November 2002.       "Lucie Lamarre" J.T.C.C.       ... Reasons For Judgment     (Delivered orally from the bench on November 5, 2002, at Montréal, Quebec, and revised at Ottawa, Ontario, on November 20, 2002)     Lamarre, J.T.C.C ...

  [9]      When the Appellant filed income tax returns for the Business for 2002 and 2003 he reported the following amounts:               Gross Income Net Income 2002 $26,400.00 $9,665.80 2003 $44,036.74 $8,067.26   [10]     The Minister of National Revenue (the “Minister”) determined that the Appellant failed to report all of the revenue received from the Business. The Minister determined that the Appellant failed to report the following revenue in 2002 and 2003:     Unreported Income 2002 $37,415.00 2003 $ 3,857.00   [11]     When the Appellant filed the income tax returns for the Business he claimed business expenses as noted below. ... It therefore follows that the following amounts should be reduced from the Appellant’s income:     2002 $11,000.00 2003 $  4,000.00 Total: $15,000.00     Expenses   [24]     The Appellant’s agent said that he does not dispute the expenses that the Appellant has been allowed by officials of the CRA in 2002 and 2003.   ...

The Minister accepted an extension on September 17, 2002. [3]      The Minister sent Mr. ... Vigier submitted an application to this Court to extend the time for objecting to the reassessment dated April 8, 2002, for the 2000 taxation year. [4]      Mr. ... Vigier's various addresses:           August 26, 1994             -         12 e avenue, Pointe-aux-Trembles;           August 10, 2002              -         rue Ontario est, Montréal;           September 4, 2002          -         6 e avenue, Pointe-aux-Trembles;           November 21, 2002         -         rue Ontario est, Montréal;           February 19, 2003           -         rue Prince-Arthur, Pointe-aux-Trembles. [5]      Mr. ...

  [2]      In the 2001 and 2002 taxation years, the Appellant was employed by Lordco Parts Ltd. ... (Note: the Appellant received employment insurance benefits in 2001 because she gave birth to a daughter in that year)           2002- 1. ...   [19]     The Appellant said that in 2001 and 2002, she received funds from her “family unit”. ...

They did, however, receive some financial support from the Meadow Lake Tribal Council until August 2002. ... It was during the year 2002 that the appellant applied for, and received, the CCTB under section 122.61 of the Income Tax Act, [1] as well as the National Child Benefit Supplement, the Child Disability Benefit and, in January 2006, the Energy Cost Benefit. ...     [2]           S.C. 1992, c. 48.   [3]           [2002] 4 C.T.C. 2633; aff’d [2004] 5 C.T.C. 98 (F.C.A ...

In calculating the Appellant’s income for reference years 2002 and 2003, the Respondent relied on the income tax returns filed by the Appellant to the Minister of National Revenue for those years.                 The calculations for 2002 and 2003 determined the amount of the supplement to which the Appellant was entitled for the payment periods of July 2003 to June 2004 and July 2004 to June 2005 respectively.                 ... This statement should have been used to calculate the Appellant’s income for reference years 2002 and 2003 for the purposes of calculating the Guaranteed Income Supplement, and the Appellant should have been entitled to a larger supplement as of January 2004.                 ...