Search - considered

The most substantial item among the disallowed expenses that gave rise to penalties is conventions and training expenses, which total $46,282 for the three years. [8] In addition to being substantial, those expenses are totally bizarre: obviously, they could not be considered legitimate in computing professional income. ...

(It also falls within subdivision d and this, I conclude, only provides for greater certainty in terms of the definition of what is income). [5] Income under section 9 is net income and expenses incurred are deductible under section 9. [18] The legal expenses incurred to enforce the pre-existing right are considered current expenses to which the prohibitions in paragraph 18(1)(a) and 18(1)(h) do not apply. ...

The evidence adduced regarding the employment itself need not be considered. [53]          There may be a number of reasons why the discussions that led to the signing of Exhibit I-2 were lengthy and difficult, but what counts as far as third parties are concerned is the notarial act, which is conclusive as to its date, and it is dated June 12, 1995. [54]          Johanne Rioux admitted that she would have liked the act in question to be retroactive to January 1, 1995, but that the appellant would not agree to it. [55]          It is true that under the civil law an agreement of wills can be equivalent to a contract, but this is true only as between the parties and not in respect of third parties such as the Minister of National Revenue. [56]          It is impossible to make uninsurable employment insurable by means of a retroactive clause. [57]          The determination under appeal must therefore be varied so that the appellant's employment is not insurable only from May 25 to June 11, 1995, and is insurable from June 12 to September 22, 1995. ...

The following criteria should be considered: the profit and loss experience in past years, the taxpayer's training, the taxpayer's intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ...

Revenue Canada proposes to settle the present files as follows: Alpha Leather Canada Ltd. 1991 1992 1993 A) Expenses allowed 1) Selling salaries 8,500 10,500 7,041 2) Unrealized foreign exchange loss 122,404 B) Reduction of losses cancelled 417,448 * As discussed, the Notice of Objections for 1990 and 1994 are considered invalid. for the Chief of Appeals Montreal District Office ACCEPTANCE: The undersigned, Mr. ...

Quinton, it appears he considered that the issue of his past income taxes was behind him and that he had no need to worry. [5] The Appellant also submits that she and Mr. ...

There was no reassessment for 2008 because it was considered the year during which the appellant exceeded the $30,000 mark for gross income. ...

Mockler the reason given by the Minister for not reviewing his eligibility for the DTC for 1997 to 2004. [16]         In the Notices of Determination, the Minister included the following paragraph: Only requests for tax years ending in any of the 10 calendar years before the year you make the request can be considered. ...

As the judgment was rendered after April 1997, the date of the judgment is considered to be the commencement date of the judgment, in accordance with the definition of the phrase "commencement date" in subsection 56.1(4) of the Act: 56.1(4) Definitions – The definitions in this subsection apply in this section and section 56. ...

Justice Campell Miller in Torres, he discusses the various indicia that are to be considered, considering the person's education and the amount of the refund, whether there are any flashing red lights or flags, and whether they basically knew what was going on and the magnitude of the advantage to be gained.   ...