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This meant that ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||| |||||||||||||||||| |||||||||||||||||| This was important as |||||||||||||||||||||||||||||||| |||||||||||||||||||||||||||||||| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||| |||||||||||||||||||||||||||||| |||||||||||||||||||||||||||||| Marketing [27] TD and Aeroplan agreed that they would each commit a specific amount of money to marketing each year. ... Thereafter, |||||||||||||||||||||||||||||| ||||||||||||||||||||||||||||||. ... Rasmussen testified TD spent on Aeroplan Miles each month was || || || || |||| |||| the amount that the Agreement required Aeroplan to spend on marketing for the entire year. ...

The Respondent shall be entitled to 80% of her costs.              Signed at Edmundston, New Brunswick, this 16th day of August, 2005.     ... LLOYD STUTERVANT STATEMENT OF NET WORTH AS AT DECEMBER 31, 1995, 1996, 1997, 1998 AND 1999   Notes 1995 1996 1997 1998 1999 ASSETS             CURRENT             Cash 1 1,924.00 31,842.00 57,593.00 75,027.00 25,323.00 Inventory of animals   22,500.00 22,500.00 29,500.00 22,500.00       24,424.00 54,342.00 87,093.00 97,527.00 25,323.00 INVESTMENTS             Shares of private company controlled by Canadians 2 33,825.00 33,825.00 33,825.00 0.00 0.00 Advances 2 76,400.00 81,131.00 74,116.00 0.00 0.00     110,225.00 114,956.00 107,941.00 0.00 0.00 Mortgage receivable                 143,705.00   131,553.00 NON-CURRENT ASSETS             IMMOVABLES             Residence 3 69,000.00 69,000.00 69,000.00 69,000.00 78,000.00 Farm and land 3 204,014.00 204,014.00 204,014.00 204,014.00 300,000.00 MOVABLES             Equipment 3 10,520.00 8,416.00 22,183.00 22,547.00 0.00 Automotive equipment 3 15,000.00 22,000.00 22,000.00 18,500.00 16,000.00     298,534.00 303,430.00 317,197.00 314,061.00 394,000.00     433,183.00 472,728.00 512,231.00 555,293.00 550,876.00 LIABILITIES             NON-CURRENT   0.00 0.00 0.00 0.00 0.00               LONG-TERM DEBT             Mortgage payable   88,777.00 72,046.00 53,295.00 32,775.00 0.00     88,777.00 72,046.00 53,295.00 32,775.00 0.00               NET VALUE   344,406.00 400,682.00 458,936.00 522,518.00 550,876.00                   433,183.00 472,728.00 512,231.00 555,293.00 550,876.00   (The Reasons for Judgment continue on page 9.)     ... LLOYD STUTERVANT EQUIPMENT   DATE Description Serial # Number Unit Total 21-09-94 12 foot tambutone gates   2 225.00 450.00   Tempstone   5 85.00 425.00   Gate 12 foot   11 150.00 1,650.00   Gate 12 foot       185.00             05-02-90 1 case 880 excavation 6201166 1 13,000.00 13,000.00   1 case bull 450 3044491 1 5,000.00 5,000.00             17-10-89 Case pay loader 8208123 1 4,500.00 4,500.00   Belarus 218034 1 4,500.00 4,500.00             16-06-94 Zetor 711-0 Motor 29024 28175 1 15,000.00 15,000.00             16-06-94 Tandem wagon with bale back   1 3,000.00 3,000.00               Claas Unifarm 210 mower 4712202 1 4,300.00 4,300.00               New Holland   1 2,800.00 2,800.00               Claas Round Baler   1 2,900.00 2,900.00             15-03-90 1 Zetor 7245-20 44367 1 20,000.00 20,000.00           ¯¯¯¯¯¯¯¯¯           77,710.00             10-07-95       11,697.79               24-07-95       3,176.03 14,873.82                       92,583.82     [18]     It is indeed this amount that explains the difference between the Appellant's expert's calculations, and the Respondent's auditor's calculations, of the Appellant's net worth at the beginning of 1996. ...

The Queen, 2012 TCC 231 (Informal Procedure)         Docket: 2012-414(IT)I   BETWEEN: TIMOTHY D. ... Signed at Toronto, Ontario this 27th day of June 2012.       “J. M. Woods” Woods J.         ...   [10]          The appeal will be dismissed.          Signed at Toronto, Ontario this 27th day of June 2012.       ...

The King, 2024 TCC 144 Docket: 2018-2728(IT)G BETWEEN: THEODORA DIMOU, Appellant, and HIS MAJESTY THE KING, Respondent.   ... Dimou argued that her gross business income of $114,672, expressed in her 2011 tax income, included HST – and thus should be lower. However, this was disproved through other returns of hers (such as for GST/HST) showing total 2011 business income net of HST as being $117,606 ($22,895.89 + $94,133.56 + $577). [26] Also, Ms. ...

REASONS FOR JUDGMENT Bowie J. [1]      Doris and Kevin Connolly are married to each other. ... Deputy Attorney General of Canada Ottawa, Canada [1]           Wiebe Door Services Ltd. v. ... Sagaz Industries Canada Inc., [2001] 2 S.C.R. 983. [3]           2003FCA50. [4]           S.N.L. 1998 c. ...

Applying that formula, and 31 ¢ per kilometre, produces the following estimate of kilometres per year for business use, and estimate of expense: 1991 20,953 $4,330    1992 19,153 $3,958    1993 10,903 $2,253    1994 10,661 $2,203    1995 4,884 $1,009    - to February 28 3,314       $    685    - after February 28 [15]     It is normal for a driving instructor to pick up the students and to take them home after the lesson. ... M.N.R., 70 DTC 6235. [5]           2002 DTC 1272. [6]           2001 DTC 915. [7]           Exhibit R-2, Tab 4. [8]           Exhibit R-2, Tab 6. [9]           Audit Report, supra, pages 20- 21. [10]          Report on Objection, supra, page 4. [11]          Harris v M.N.R., 64 DTC 5332 at 5337 per: Thurlow J. ... Cr.). [12]          supra, n. 4. [13]          I have not overlooked that Mr. ...

Common shares 100.00 Paid to National Bank 213,904.00 Paid by Locke to Cooper re: shortfall 40,000.00 173,904.00 Service charge 235.00 Locke/Cooper equalization Paid by Cooper 173,904.00 Paid by Locke 156,977.00 16,927.00 2 (8,463.50) Legals 3,410.11 Disposal costs Real Estate 37,252.00 37,252.00 Temporary accommodation 786.00 786.00 Moving 6,542.00 6,542.00 Land Transfer 4,432.00 4,432.00 Hook ups & other costs 1.197.39 1,197.39 50,209.39 219,395.00 Mr. ... Assessment — audit — reassessment (L6/R2484/T0/BT0) test_marked_paragraph_end (606) 1.035 0492_4445_4579 The Appellant was assessed for the 1991 taxation year on the basis that he was entitled to a deduction for the ABIL as claimed in his return. ... The ABIL to which the Appellant is entitled, therefore, is properly computed as: 100 shares at $1.00 $ 100.00 each paid to the bank $213,949.18 less recovered from 48,463.50 165,485.68 Locke removal expenses 52,892.84 total 218,478.52 ABIL = 0.75 x $218,478.52 = $163,858.89 This is $689.1 I less than the amount claimed by the Appellant. ...

Lau, 2004 FCA 10 (“ Lau ”) at paragraphs 3 and 5, R. v. Landry, 2010 FCA 135 (“ Landry ”) at paragraphs 22 and 54 and Guibord v. ... R., 2021 TCC 44 (“ Damis ”). [11] Ibid., paragraph 6. See, also, Bowker at paragraph 31 and Velcro Canada Inc. v. ... R., 2016 ONSC 6982 (“ Deluca ”). [13] Deluca at paragraph 7. [14] Ontario Federation of Anglers and Hunters v. ...

THE QUEEN   PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: October 14, 2015   REASONS FOR JUDGMENT BY: The Honourable Rommel G. Masse, Deputy Judge   DATE OF JUDGMENT: December 1, 2015   APPEARANCES:   For the Appellants: The Appellants themselves Counsel for the Respondent: Tony Cheung COUNSEL OF RECORD:     For the Appellants:       Firm:     For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Canada     ...

“Diane Campbell” Campbell J.           Citation: 2008 TCC 426 Date: 20080730 Docket: 2003-2892(IT)G BETWEEN: DOUGLAS ZELLER AND LEON PAROIAN, TRUSTEES OF THE ESTATE OF MARJORIE ZELLER, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ...   [3]      The sole issue is the FMV of the shares of 701 on October 20, 1998.   ... This error had the impact of increasing the FMV of 701 in the Dunham Report by $503,000 which I will account for in the following summary of adjustments:   Summary of Adjustments and Conclusion:     Appendix A- FMV of 701                                                 Shareholder's Equity as of Oct. 1998         515,000                                     Add:                   FMV of 123- Appendix B     344,918       Convert to CAD @ 1.5461 *     533,277       Less: Book value**       156,456 376,821                                       FMV of 890- Appendix B       3,210,371     Less: Book value***       10 3,210,361                   Adjusted shareholder's equity before income tax considerations     $4,102,182                   Less: Income taxes on capital gains- Appendix F     690,084 Add: Refundable dividend taxes to be recovered- Appendix F   384,573                   Amount available for distribution to shareholder       $3,796,671                   Less: Notional tax liability on distribution to shareholder- Appendix F 402,326                   FMV of shares, en bloc           $3,394,345                   * Exchange Rate per Bank of Canada Review, as per Wise Report       ** Schedule A-4 of Wise Report             *** Schedule A-4 of Wise Report                 Appendix B- FMV of 890 and 123                         FMV of 890                             Normalized maintainable earnings- Appendix C   1,465,120   Multiple applied- Appendix E       5.28                   FMV of 890         $7,735,834                   Pro-rata 50% interest           3,867,917 Less:                 Minority discount- 10% *      -386,792   Marketability discount- 7% **    -270,754                 Pro-rata FMV of 890           $3,210,371                 * 0% in Dunham Report; 15% in Wise Report         ** 3% in Dunham Report; 20% in Wise Report                                       FMV of 123 (USD)                             Normalized maintainable earnings- Appendix D   291,565   Multiple applied- Appendix E       4.55                   FMV of 123         $1,326,621                   Pro-rata 33.3% interest         442,202 Less:                 Minority discount- 15% †      -66,330   Marketability discount- 7% ††    -30,954                 Pro-rata FMV of 123 (USD)         $344,918                 † 0% in Dunham Report; 15% in Wise Report         †† 3% in Dunham Report; 25% in Wise Report           Appendix C- Calculation of maintainable earnings for 890                   1998   1997   1996                     Pre-tax income*       3,149,630   3,056,702   2,431,002                     Adjustments**                   Loss on disposal of capital assets       2,471   904   Miscellaneous income    -80,027  -50,563  -46,577   Foreign exchange    -111,294  -168   1,174   Charitable donation     5,100           Worker's compensation adjustment-115,936           Satellite Expenses        -18,000  -21,000   Sales salaries             30,000   Traffic car allowance        -8,554  -12,000   Rent              -48,000   Bad Debts      -131,000  -40,000  -22,000   ISO 9000          -11,000  -11,000   Dues and fees             13,000   Legal           23,000   10,000                     Adjusted pre-tax income from operations   2,716,473   2,953,888   2,325,503                     Weights         1   1   1                     Indicated pre-tax income- simple average (1996-1998)   2,665,288     Less:  Estimated CAW contract-related expense increases***   79,300                                       $2,585,988     Less: Federal income taxes:                 Income taxes on first $200,000 @ 13.12%   26,240       Balance @ 29.12%         694,800                           Ontario income taxes                 Income taxes on first $200,000 @ 9%   18,000       From $200,000 to $500,000 @19.5%     58,500       Balance @ 15.5%         323,328                         Indicated maintainable after-tax earnings for 890      $ 1,465,120                         * Pre-tax income:   See Schedule B-3 of Wise Report.                         ** Adjustments:     See Schedule B-2 of Wise Report.                         *** CAW contract expenses: See Schedule B-6 of Wise Report             Appendix D- Calculation of maintainable earnings for 123 (USD)                                     1998   1997   1996                     Pre-tax income*       331,920   274,764   561,587                     Adjustments**                   Sundry income    -43,682  -698  -2,216   Loss/gain on foreign exchange           276,158   Sales salaries         80,000       Bad Debts      -69,000  -38,000  -18,000   Audit and consulting             6,000   Office supplies and expenses       15,000                                                                 Adjusted pre-tax income from operations   219,238   331,066   823,529                     Weights         1   1   1                     Indicated pre-tax income- simple average (1996-1998)    $457,944                         Less: Federal income taxes:                 Income taxes on first $50,000 @ 15%   7,500       From $50,000 to $75,000 @25%   6,250       From $75,000 to $100,000 @ 34%   8,500       Balance @ 39%         139,598                           Michigan taxes***:                 Estimated @ 2.3%         4,531                         Indicated maintainable after-tax earnings for 123 (USD)   $291,565                                             * Pre-tax income: See Schedule C-3 of Wise Report.                         ** Adjustments:   See Schedule C-2 of Wise Report.                             *** Based on sum of pre-tax Michigan income; see Schedule C-2 of Wise Report         Appendix E- Calculation of multipliers                         Multiplier for 890                             Risk free rate*       5.38     Equity risk premium**       2.56     Size Risk premium ***     5     Company and industry specific risk†   10                     Discount Rate       22.94     Less:                 Estimated compounded annual growth‡-4                     Capitalization Rate       18.94                     Maintainable earnings multiplier for 890     5.28                   * yield on 10-year Govt of Canada bonds, as per Wise Report     ** Stocks, Bonds, Bills and Inflation 1999 Yearbook-Valuation Edition, Ibbotson Associates, as per     Wise Report             *** Wise Report used 7%; Dunham Report used 3%       † Dunham Report used 8%; Wise Report used 15%       ‡ As per Dunham Report                                           Multiplier for 123                             Risk free rate§       5.14     Equity risk premium¶       5.85     Size Risk premium§§       5     Company and industry specific risk¶¶   10                     Discount Rate       25.99     Less:                 Estimated compounded annual growth-4                     Capitalization Rate       21.99                     Maintainable earnings multiplier for 123     4.55                   § Value Line Selection & Opinion, 30 October 1998, as per Wise Report   ¶ Stocks, Bonds, Bills and Inflation 1999 Yearbook-Valuation Edition, Ibbotson Associates, as per     Wise Report             §§ Wise Report used 7%; Dunham Report used 3%       ¶¶ Dunham Report used 8%; Wise Report used 12.28%           Appendix F- Calculation of capital gains, RDTOH and notional tax                           Estimated Capital Gains                                             123   890   Total                     FMV (CAD)       533,277   3,210,371   3,743,648 Less: ACB of Investments     156,456   10   156,466                     Notional capital gain       376,821   3,210,361   3,587,182 Non-taxable portion @ 25%            -896,796                     Taxable capital gain               $2,690,387                     Estimated income taxes at 25.65%           $690,084                                         Refundable Dividend Tax on Hand                                 Opening balance- 28 Feb. 1998             51,619 Add: Refundable portion of taxable gain- 26.67% of 2,690,387   717,526                     Refundable dividend tax to be recovered           $769,145                     Refundable dividend tax to be recovered, discounted by 50%       $384,573                                         Notional tax liability on Distribution                                 Amount available for distribution- Appendix A       3,796,671 Less:                     Paid-up capital            -2   Capital dividend account as of October 20, 1998       0   Non-taxable portion of capital gain on deemed disposition of investments  -896,796   Retained earnings*            -515,012                     Amount of distribution subject to tax           $2,384,861                     Notional tax liability on distribution @ 16.87%**       $402,326                     *Schedule A-4 of Wise Report; transcript page 1773         **33.74%(personal tax rate on dividends), discounted by 50%           [75]     The appeal is allowed and the assessment is referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with my Reasons and the summary of adjustments. ...