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Signed at Ottawa, Canada, this 25t h day of Se ptember 2008.     "Alain Tardif" Tardif J.     Translation certified true on this 8th day of January 2009.   Brian McCordick, Translator         Citation: 2008 TCC 484 Date: 20080925 Docket: 2007-3963(EI)   BETWEEN: PEINTURES CYCLONES INC., Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.   ...   [37]          The appeal is allowed.   Signed at Ottawa, Canada, this 25th day of September 2008.             ...

Reply to the Notice of Appeal:   APPENDIX 1   INDIVIDUAL BALANCE SHEET   Philippe Rouleau   S.I.N.:       1995   1996   1997   1998   1999             ASSETS                       Cash on hand, Scotiabank $26.32 $2.28 $7.26 $35.21 $63.20             Fixed assets                       Motorcycle 3,000.00-- 18,000.00 18,000.00             Snowmobile-- 6,800.00 6,800.00 8,000.00             Investment                       Entreprise P. R. enr. 34,596.00 33,633.00 23,418.00 23,971.00 45,940.27  __________________________________________________             TOTAL ASSETS $37,622.32 $33,635.28 $30,225.26 $48,806.21 $72,003.47  __________________________________________________             LIABILITIES                       TOTAL LIABILITIES $- $- $- $- $-  __________________________________________________             EQUITY AS AT DECEMBER 31 37,622.32 33,635.28 30,225.26 48,806.21 72,003.47  __________________________________________________               37,622.32 33,635.28 30,225.26 48,806.21 72,003.47  __________________________________________________             EQUITY INCREASE (DECREASE)   ($3,987.04) ($3,410.02) $18,580.95 $23,197.26    ________________________________________   SUMMARY OF ADJUSTMENTS   Philippe Rouleau   S.I.N.:       1996   1997   1998   1999           Equity at end $33,635.28 $30,225.26 $48,806.21 $72,003.47           Equity at start 37,622.32 33,635.28 30,225.26 48,806.21  ________________________________________           Equity change ($3,987.04) ($3,410.02) $18,580.95 $23,197.26  ________________________________________           ADJUSTMENTS                   Additions                   Personal expenses, exchange of service, individual portion (house, $300/month) $3,600.00 $3,600.00 $3,600.00 $3,600.00           Individual expenses paid by Tourbe P. R. 2,166.45 2,138.84 2,622.48 4,116.29           Business withdrawals 9,749.00 17,193.00 18,610.71 22,201.00           Untraced deposits 1,500.00-- 5,000.00           Untraced deposits (social assistance) 2,435.00---           Loss on disposition of property for individual use, inadmissible pursuant to paragraph 40(2)(g)(iii) 1,500.00-- 1,800.00           Federal and provincial income tax paid- 700.00 1,080.445 4,597.18  ________________________________________   Total additions   $20,950.45   $23,631.84   $25,913.64   $41,314.47  ________________________________________   Notice of Appeal:   INDIVIDUAL BALANCE SHEET     1995 1996 1997 1998 1999 ASSETS                       Short-term assets           Cash on hand $23.62 $2.28 $7.26 $35.21 $63.20 Cash on hand $0.00 $5,276.32 $9,000.00 $3,000.00 $0.00   $23.63 $5,278.60 $9,007.26 $3,035.21 $63.20 Fixed assets           Motorcycle $3,000.00 $0.00 $0.00 $14,400.00 $14,400.00 Snowmobile $0.00 $0.00 $6,800.00 $6,800.00 $8,000.00   $3,000.00 $0.00 $6,800.00 $21,200.00 $22,400.00 Investment           Entreprise P.  ...

The Queen, 2010 TCC 224       Docket: 2007-7465(IT)G BETWEEN: DONALD PELLETIER, Appellant, and   HER MAJESTY THE QUEEN, Respondent. ... The respondent is entitled to her costs.     Signed at Ottawa, Canada, this 13th day of May 2010.       ...   [39]          The respondent is entitled to her expenses.     Signed at Ottawa, Canada, this 13th day of May 2010.       ...

Signed at Ottawa, Canada, this 19th day of January 2009.       "Paul Bédard" Bédard J.       ...   [12]          For these reasons, the appeal is dismissed.       Signed at Ottawa, Canada, this 19th day of January 2009.       "Paul Bédard" Bédard J.           Translation certified true on this 26th day of January 2009.   ...

Signed at Ottawa, Canada, this 13th day of July 2009.         "Gaston Jorré" Jorré J.       ... Signed at Ottawa, Canada, this 13th day of July 2009.         "Gaston Jorré" Jorré J.         ... Signed at Ottawa, Canada, this 13th day of July 2009.           "Gaston Jorré" Jorré J.         ...

The Queen, 2009 TCC 592         Docket: 2004-3393(IT)G BETWEEN: ROBERT M. ... Tanasychuk” Taxing Officer         Citation: 2009 TCC 592 Date: 20091117 Docket: 2004-3393(IT)G BETWEEN: ROBERT M. DAGNON, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   REASONS FOR TAXATION   Barbara Tanasychuk, T.O., T.C.C ...

The Queen, 2008 TCC 587 (Informal Procedure)         Docket: 2007-227(GST)I BETWEEN: J. ... Bella Lewkowicz, Translator         Docket: 2007-4154(IT)I BETWEEN: MATHIEU JOUBERT, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ...       [42]          The appeals are dismissed.   Signed at Montréal, Quebec, this 30th day of October 2008.     ...

  [8]      In filing their income tax returns for the 2003 and 2004 taxation years, the Appellants reported the following rental losses:       2003   2004           Farouk A. ... The following adjustments were made by the Minister:   Farouk A. Albayate     2003 Taxation Year   2004 Taxation Year                           Per Appellant   Audit   Adjustment   Per Appellant   Audit   Adjustment                         Gross Rent $4,200   $4,200   nil   $8,400   $8,400   nil                         Expenses-$22,147  -$5,782   $16,365  -$35,396   $7,899   $27,497                         Net Income (loss)-$17,947  -$1,582      -$26,996   $501                             50/50 split-$8,973  -$791      -$13,498   $251                             Reported by Appellant-$8,973  -$791   $8,182  -$11,669   $251   $11,920   Loretta Albayate     2003 Taxation Year   2004 Taxation Year                           Per Appellant   Audit   Adjustment   Per Appellant   Audit   Adjustment                         Gross Rent $4,200   $4,200   nil   $8,400   $8,400   nil                         Expenses-$22,147  -$5,782   $16,365  -$35,396   $7,899   $27,497                         Net Income (loss)-$17,947  -$1,582      -$26,996   $501                             50/50 split-$8,973  -$791      -$13,498   $251                             Reported by Appellant-$8,973  -$791   $8,182  -$15,327   $251   $15,577   [11]     In revising the rental losses claimed by the Appellants for the 2003 and 2004 taxation years, the Minister adjusted the following expenses:   Farouk A. ... ANALYSIS AND DECISION   (A)     Disallowed Insurance Expense       2003       Farouk A. ...

“Johanne D’Auray” D'Auray J.         Citation: 2011 TCC 373 Date: 20110729 Docket: 2009-250(IT)I BETWEEN: BARB MORRISSEY, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ...       [34]          At trial, the appellant presented a plan of her house. ...     [62]          In all other respects the appeals are dismissed.   [63]          Costs are granted in accordance with the tariff.     ...

Rip" Rip C.J.       Appendix A Provisions of the reply of Sentinel Hill Productions IV Corporation, in its capacity as a designated member of SHAAE (2001) MASTER LIMITED PARTNERSHIP that the appellant wants struck.                                 ... Strother                         CITATION: 2011 TCC 251     COURT FILES NOS.: 2007‑329(IT)G, 2009‑2247(IT)G and 2009‑2248(IT)G     STYLES OF CAUSE: ROBERT STROTHER v. ... Mitchell David Davies         Counsel for the Respondent: John Shipley Robert Carvalho     COUNSEL OF RECORD:           For the Appellant:             Name: Warren J.A. ...