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The Queen, 2007 TCC 694 Court File No. 2002‑3761 (IT)G                                                      TAX COURT OF CANADA         BETWEEN:                                                                            JOAN M. ... JUSTICE PARIS in Courts Administration Service, Courtroom No. 6A, 180 Queen Street West, Toronto, Ontario, on Thursday, October 20, 2005 * * * * *                                                                              APPEARANCES:     Ms. ... The appeal is allowed in part and there will be no order as to costs             I HEREBY CERTIFY THAT I have, to the best of my skill and ability, accurately transcribed              the foregoing interview.                                   ...

Translation certified true on this 26th day of October 2009.   Elizabeth Tan, Translator         Citation: 2009 TCC 411 Date: 20090821 Docket: 2008-2581(EI)   BETWEEN:   QUINCAILLERIE LE FAUBOURG (1990) INC., Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent, and   ANDRÉE ROY, Intervenor.   ... The capital stock in Quincaillerie Le Faubourg (1990) Inc. was held as follows:   Number and Category of Shares Held During the Period in Question     Holder January 4, 2007, to May 2, 2007 May 2, 2007, to July 17, 2007 July 17, 2007, to January 4, 2008   Andrée Roy   25      "A"   50        "AA"   10        "B"   10      "B" 10        "B" 4,800    "C"   4,800  "C" 4,800    "C" 52,000  "F"     52,000  "F" 1,000    "G"     1,000    "G"           Jean-Yves Côté 25       "A" 50        "AA" 10          "B"   10       "B" 10        "B" 4,800     "C"   4,800   "C" 4,800    "C" 52,000   "F"     52,000  "F" 1,000     "G"     1,000    "G"           Rémy Côté 50       "A" 100      "AA" 100       "AA"   200     "C" 200      "C" 200       "C"     1,000   "H" 1,000    "H"         Marie-Claude Côté 200     "C" 200      "C" 100      "AA"       200      "C"   5.       ...   [50]          For all these reasons, the appeal is dismissed.   Signed at Ottawa, Canada, this 21st day of August 2009.       ...

., 2009 TCC 203 Citation:  2009 TCC 203   Dockets: 2006-2196(EI) 2006-2197(CPP)   BETWEEN:   1478399 ONTARIO INC. c/o LARRY KRAUSS,   Appellant, and   THE MINISTER OF NATIONAL REVENUE,   Respondent.       ... Court File Nos. 2006-2196(EI) 2006-2197(CPP)     TAX COURT OF CANADA       BETWEEN:   1478399 ONTARIO INC. c/o LARRY KRAUSS Appellant    - and-       THE MINISTER OF NATIONAL REVENUE Respondent     * * * * * ORAL REASONS HEARD BEFORE JUSTICE WEISMAN in the Courts Administration Service, Federal Judicial Centre, 180 Queen Street West, Toronto, Ontario on Monday, November 24th, 2008   * * * * *     APPEARANCES:   Mr. ... I will close court now until 9:30 tomorrow morning.--- Whereupon the Decision with Reasons concluded.                   ...

The appeals before me deal with the appellant's 2000 and 2001 taxation years, and thus warrants an independent review of the facts and issues. [4]      During the taxation years in question, the appellant's world income was as follows:                                                                              2000                  2001 Superannuation payments                              $            9,241.08            $           9,472.00 Canada Pension Plan ("CPP") payments                    6,929.26                        6,313.00 Old Age Security ("OAS") payments                        5,079.51                      5,232.00 Total                                                            $        21,249.85            $           21,017.00 [5]      As the appellant is a non-resident, the above sources of income are subject to withholding taxes under Part XIII of the Income Tax Act. [2] However, in each of the taxation years in question the appellant made a section 217 election to have his tax liability on these amounts determined instead under Part I of the Act. [6]      Two broad issues arise:            1)      How should the appellant's tax be assessed in the absence of a section 217 election? ... Subsection 217(6) reads as follows: 217(6) In computing the tax payable under Part I for a taxation year by a non-resident who elects under paragraph (2)(b) for the year, there may be deducted the amount determined by the formula A × [(B- C) / B] where A is the amount of tax under Part I that would, but for this subsection, be payable by the person for the year; B is the amount determined under subparagraph (3)(b)(ii) in respect of the person for the year; and C is the amount determined under subparagraph (3)(b)(i) in respect of the person for the year. [30]     In accordance with section 217, the Minister reassessed [9] the appellant for taxes under Part I as follows: [10]                                                                           2000                 2001     Superannuation benefits                                 $           9,241.08            $           9,472.00 CPP payments                                                           6,929.26                        6,313.00 OAS payments                                                        5,079.51                      5,232.00 Net world income per s. 217(3)(b)(ii)             $          21,249.85           $           21,017.00 Part I tax rate                                                         17%                 16% Part I tax                                                       $            3,612.33            $           3,362.72 Non-refundable tax credits per s. 118 [11]                   (1,829.00)                     (1,764.00) Part I tax before s. 217(6) adjustment                         1,783.33                        1,598.72 S. 217(6) adjustment                                              (1,357.00)                     (1,200.00) Sub-total                                                                426.33               398.72 Non-resident surtax (48% of sub-total) [12]               204.67             191.38 Net tax                                                          $        631.00      $        590.10 The subsection 217(6) tax adjustments were calculated as follows:                                                                           2000                  2001 [1] Net world income per s. 217(3)(b)(ii)       $          21,249.85           $           21,017.00 [2] Taxable income per s. 217(3)(b)(i)                    (5,079.51)                     (5,232.00) [3] Sub-total                                                 $          16,170.34            $           15,785.00 Part I tax before s. 217(6) adjustment             $           1,783.33           $           1,598.72 Line [3] divided by line [1]                                       76%                 75% S. 217(6) adjustment (tax attributable                to line [3])                                                 $            1,357.00           $           1,200.00 [31]     For the 2000 and 2001 taxation years the appellant's net tax liability under Part I was $631.00 and $590.10 respectively. ... The following are the appellant's calculations:                                                                           2000                  2001 Superannuation benefits                                 $          9,241.08          $           9,472.00 CPP payments                                                         6,929.26                      6,313.00 Treaty exempt income                                   $          16,170.34            $           15,785.00 Part I tax rate                                                         17%                 16% Part I tax on treaty exempt income [13]               $            2,748.90            $           2,525.60 S. 217(6) adjustment                                              (1,546.21)                     (1,200.00) Net tax on treaty exempt income                    $            1,202.69            $           1,325.60 [33]     According to the appellant, the special credit under subsection 217(6) compensates for only about one-half of the tax levied on his treaty-exempt income. ...

Citation: 2013 TCC 207 Date: 20130621 Docket: 2011-3598(IT)APP     BETWEEN:   JOSEPHINE SICOLI, Applicant,   and     HER MAJESTY THE QUEEN, Respondent.       ... Chronology of Events   Date of Assessment Year Federal Tax Provincial Tax Penalty and Interest Only February 26, 2009 2009     $3,388.82 April 10, 2009 2003     $3,388.82 April 25, 2009 2004     $698.36 May 26, 2009 2002 $5,446.93 $3,431.56 $6,229.84 May 26, 2009 2003 $17,427.18 $9,200.27 $15,795.74 May 26, 2009 2004 $77,741.31 $23,592.79 $50,367.41 May 26, 2009 2005 $55,744.90 $16,956.81 $9,432.17 May 26, 2009 2006 $98,862.41 $39,721.79 $41,789.42 May 26, 2009 2007 $7,778.28 $5,055.89 $2,501.41 May 26, 2009 2008 $7,624.94 $5,108.76 $1,481.37 May 26, 2009       $207.51 May 26, 2009       $75.61 May 26, 2009       $156.99 May 26, 2009       $302.12 May 26, 2009       $160.40 May 26, 2009       $268.79 May 26, 2009 2008     $576.66     TOTAL       $270,625.95     $103,067.87     $136,821.44   [7]      I note that of these 17 Assessments, copies of which are attached as exhibits to an affidavit (“affidavit”) of a Canada Revenue Agency (“CRA”) collection officer (“affiant”), there are ten that I have underlined. ... APPENDIX                                                                 CITATION:                                      2013 TCC 207   COURT FILE NO.:                           2011-3598(IT)APP   STYLE OF CAUSE:                         JOSEPHINE SICOLI AND THE QUEEN   PLACE OF HEARING:                    Edmonton, Alberta                                                                        DATE OF HEARING:                      August 22, 2012   REASONS FOR ORDER BY:          The Honourable Justice J.E. ...

HONARI     EXPENSE 2003   2004 Advertising $25,017 $15,054 Phone $2,417 $2,027 3 rd Party Payments $571 $516 Meals $5,200 $5,200 Supplies $2,400 $2,400 Parking $640 $640               Signed at Ottawa, Canada this 16 th day of February 2012.     ... TACANAY     EXPENSE          2003   2004 Advertising $8,941 $16,022 Phone $      0 $   887 3rd Party Payments $1,020 $1,219 Supplies $1,200 $0               Signed at Ottawa, Canada this 16 th day of February 2012.     ... Sheridan   DATE OF JUDGMENT:                    February 16, 2012   APPEARANCES:   For the Appellants: The Appellants themselves Counsel for the Respondent: Alisa Apostle   COUNSEL OF RECORD:          For the Appellant:                             Name:                                                    Firm:          For the Respondent:                    Myles J. ...

The Queen, 2007 TCC 648 (Informal Procedure) Court File No. 1999‑780(IT)I                                                      TAX COURT OF CANADA   IN RE:   the Income Tax Act       BETWEEN:   BALESH W. ...   * * * * *                                                                          APPEARANCES:     Mr. ... On the basis of all of the evidence that has been presented, the appeal is dismissed.--- Whereupon the proceedings concluded     at 2:10 p.m.                 ...

., 2008 TCC 543       Docket: 2007-2830(EI) BETWEEN: JÉRÔME OUELLET, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent. ... Signed at Ottawa, Canada, this 26th day of September 2008.       "Réal Favreau" Favreau J.   ... Susan Deichert, Reviser         Citation: 2008 TCC 543 Date: 20080926 Docket: 2007-2830(EI) BETWEEN: JÉRÔME OUELLET, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.   ...

Signed at Montréal, Quebec, this 24th day of October 2008.       "Lucie Lamarre" Lamarre J     Translation certified true on this 3rd day of December 2008.   ...   [7]               Here is a summary table of what I have just explained above to establish the additional amounts included by the Minister in the Appellant's income.                2001        2002        2003 Growth in net worth                3,387.98              7,814.91             (6,516.28)             plus       Personal expenses              36,686.29            47,395.01             64,645.91 Total              40,074.27            55,209.92             58,129.63                     less       Deductions (GST + QST received, amount received from brother (2002), tax refunds)                      5,402.50                  11,497.90                     4,137.57 Total taxable family income according to net worth                34,671.77              43,712.02               53,992.06                     less       Reported income       Appellant             (7,031.00)              1,649.00               3,762.00 Spouse              23,056.00            22,880.00             23,760.00 Total taxable income unreported and assessed                18,646.77              19,183.02               26,470.06     [8]               In this summary table, the Appellant contests mainly the amount of personal expenses. ... Signed at Montréal, Quebec, this 24th day of October 2008.       "Lucie Lamarre" Lamarre J                     Translation certified true on this 3rd day of December 2008. ...

The Queen, 2012 TCC 100         Docket: 2008-3858(IT)G   BETWEEN: NIRMALA NAIDU SUGNANAM, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... Signed at Ottawa, Ontario this 29th day of March 2012.       “J. M. Woods” Woods J.                         ... Docket: 2008-3815(IT)I   AND BETWEEN:   ESESSON CANADA INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ...