Transport Baie-Comeau Inc. v. The Queen, 2008 DTC 2839, 2006 TCC 108 -- text
Babin v. Canada (Customs and Revenue Agency), 2005 DTC 5414, 2005 FC 972 -- text
Bergeron v. The Queen, 2013 DTC 1081 [at at 450], 2013 TCC 13 -- text
Henson v. The Queen, 2014 DTC 1092 [at at 3161], 2014 TCC 43 (Informal Procedure) -- text
Islam v. The Queen, 2013 DTC 1143 [at at 762], 2013 TCC 175 (Informal Procedure) -- text
Transalta Corporation v. Canada, 2012 DTC 5040 [at at 6757], 2012 FCA 20 -- text
Paajanen v. The Queen, 2011 DTC 1229 [at at 1333], 2011 TCC 310 (Informal Procedure) -- text
Mickleborough v. The Queen, 99 DTC 47, [1998] 4 CTC 2584 (TCC) -- text
Hamlyn T.C.J. .
These are appeals for the Appellant’s 1986 and 1987 taxation years.
In computing income for her 1986 taxation year, the Appellant deducted, inter alia, $100,000.00 in cumulative Canadian exploration expense ("CCEE") and $33,333.33 in mining exploration depletion allowance (“MEDA”).
In computing income for her 1987 taxation year, the Appellant deducted, inter alia, $87,638.28 in CCEE and $29,212.76 in MEDA.