Search - 2005年 抽纸品牌 质量排名

The Queen, 2005 TCC 810 Docket: 2004-537(IT)G BETWEEN: JEROME DOWNEY, Appellant, And HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________ Appeal heard on December 2, 2005 at Kamloops, British Columbia Before: The Honourable Justice L.M. ... Rafford__       Revised Value           Land                                                        $71,000.00      $112,000.00           Dwelling                                                   $58,786.00                $80,000.00           Guest Cabin/Storage                                   $1,725.00                  $1,725.00         (no change)           Small Guest Cabin                                  $977.00                     $977.00    (no change)           Barn                                                           $2,209.00                  $2,209.00         (no change)           Steel Bridge                                                $2,550.00                $35,000.00           Pump House                                           $500.00                     $500.00    (no change)           Arch Rib Structure                                  $550.00                     $500.00    (no change)           Miscellaneous                                             $1,000.00                  $1,000.00         (no change)           Timber                                                       $0.00                       $25,000.00           Total                                                      $139,247.00              $258,911.00                                                                        $139,000.00              $259,000.00                                                                           (rounded)                   (rounded) [34]     The Reassessment regarding the benefit received by the Appellant on the transfer of the Property to the Company was issued under subsection 15(1) of the Act. ... CITATION: 2005TCC810 COURT FILE NO.: 2004-537(IT)G STYLE OF CAUSE: Jerome Downey and Her Majesty the Queen PLACE OF HEARING: Kamloops, British Columbia DATE OF HEARING: December 2, 2005 REASONS FOR JUDGMENT BY: The Honourable Justice L.M. ...

La Reine, 2005 TCC 67 Docket: 2000-4822(IT)G BETWEEN: HEXALOG LTD, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... Signed at Ottawa, Canada, this 19th day of January 2005. "P. R. Dussault" Dussault J. ...

Signed at Ottawa, Canada, this 31st day of January 2005. "François Angers" Angers, J. ... Justice François Angers DATE OF JUDGMENT: January 31, 2005 APPEARANCES: For the Appellant: The appellant himself Counsel for the Respondent: Julie David COUNSEL OF RECORD: For the Appellant: Name: Firm: For the Respondent: John H. ...

Signed at Ottawa, Canada, this 26th day of October 2005. "Lucie Lamarre" Lamarre J. ... Since the appellant wished to pursue his appeals, a hearing was called for September 2005. ... Canada, [2005] T.C.J. No. 188, 2005TCC263 (Q.L.)). [76]     For all these reasons, the appeals are dismissed. ...

Signed at Ottawa, Canada, this 30 th day of March, 2005. "R.D. Bell" Bell, J. ... Bell DATE OF JUDGMENT:                     March 30, 2005 APPEARANCES: Counsel for the Appellant: Susan Tataryn and Shelley J. ...

REASONS FOR JUDGMENT Beaubier, J. [1]      These appeals were heard together on common evidence at Brandon, Manitoba, on December 1, 2005. ... By letter dated February 16, 2005, the Appellant appealed to the Minister for a reconsideration of the ruling. 5.                  ... B.        ISSUES TO BE DECIDED 7.                  The issue to be decided is whether the Worker was employed under a contract of service with the Appellant during the period October 1, 2002 to January 6, 2005. ...

”   [4]      In their income tax returns for the 2004 and 2005 taxation years, the Appellants claimed the following rental losses in connection with the apartment in Bosnia:     Loss Claimed on Apartment               2004   2005 Dragica Opacic   $532   $1,862 Milan Opacic   $532   $1,862   [5]      In their income tax returns for the 2004 and 2005 taxation years, the Appellants claimed the following rental losses in connection with the store in Serbia:   Loss Claimed on Store               2004   2005 Dragica Opacic   $946   $1,928 Milan Opacic   $946   $1,928   [6]      In their income tax returns for the 2004 and 2005 taxation years, the Appellants claimed the following business losses in connection with the activities of D-Plus Co.:       2004   2005 Dragica Opacic   $ 5,400   $ 4,998 Milan Opacic   $13,345   $14,256   [7]      By Notices of Reassessment dated November 5, 2007, the Minister of National Revenue (the “Minister”) reassessed the Appellants for the 2004 and 2005 taxation years. ... Import/Export” in the 2004 and 2005 taxation years.   C.      Analysis and Decision   [9]      In the Replies to the Notices of Appeal filed by the Respondent, it was stated that each of the Appellants claimed the following losses for the years indicated:   Dragica Opacic: Store and Apartment Year     Gross Rental Income     Net Rental Losses 2002   $ Nil   $-5,137 2003     633    -4,010 2004     705    -1,478 2005     856    -3,790 2006     532    -4,578 2007     2,720    -2,357     $ 5,446   $-21,350   Milan Opacic: Store and Apartment Year     Gross Rental Income     Net Rental Losses 2002   $ Nil   $-5,137 2003     633    -4,010 2004     705    -1,478 2005     856    -3,790 2006     532    -4,578 2007     2,720    -2,357     $ 5,446   $-21,350   [10]     In the Replies to the Notices of Appeal filed by the Respondent, it was stated that each of the Appellants claimed business losses for the years 2002 through 2007 re the operation of D-Plus Co. ... The Queen, 2005 TCC 13, 2005 D.T.C. 173   The agent noted that Justice Rip (now Chief Justice Rip) allowed the appeal. ...

Signed at Ottawa, Canada, this 2nd day of February, 2005. "C.H. McArthur" McArthur J. ... McArthur DATE OF JUDGMENT: February 2, 2005 APPEARANCES: Agent for the Appellant: H. ...

The Queen, 2005 TCC 421 (Informal Procedure) Docket: 2005-467(IT)I BETWEEN: DANIEL TOMPKINS, Appellant, and HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________ Appeals heard on June 17, 2005 at Edmonton, Alberta Before: The Honourable Justice L.M. ... Signed at Ottawa, Canada, this 14th day of July 2005. "L.M. Little" Little J. ... Signed at Toronto, Canada, this 1st day of September 2005. "L.M. ...

Shelter – other quarters – traveller accommodation   [11]          The Appellant stated that he did not travel in 2004 or 2005 except to attend auctions to purchase cars. ... I accept the Appellant’s testimony that the personal amounts spent on these items was $960 for fuel in 2004, $120 for maintenance and repairs in 2004, $1,260 for fuel in 2005 and $120 for maintenance and repairs in 2005.   ...   [52]          In this case, the unreported income amount, as a percentage of the total revised income amount is only 4% in 2005 and the amounts of unreported income are only $8,768 in 2004 and $6,760 in 2005. ...