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Signed at Ottawa, Canada, this 26 th day of August, 2010.     “G. A. Sheridan” Sheridan J.           ... Mills claimed a deduction for accounting fees in the amount of $133,215 by submitting 4 invoices detailed as follows:     Invoice Date   Description   Amount     Total   14 May 2002 6  - Monthly accounting fees (January to April 2002)- Preparation of 2001 tax return- GST   $20,000   $8,000 $1,960           $29,960     28 June 2002 7  - Monthly accounting fees (November 2001 to May 2002)- GST   $15,000   $1,050           $16,050     4 April 2003 8  - Planning, Research re: 20(1)(p)- GST   $52,500   $3,675         $56,175     20 April 2003 9  - Preparation of 2002 return for           Mr. ... Mills for his 2002 taxation year, the Minister only allowed $37,450 of the $133,215 claimed, as follows:     Date Invoice   Description   Amount     Total   14 May 2002  - Monthly accounting fees (January to April 2002)- Preparation of 2001 tax return- GST   $20,000   0 $1,400           $21,400     28 June 2002  - Monthly accounting fees (November 2001 to May 2002)- GST   $15,000   $1,050         $16,050     4 April 2003  - Planning, Research re: 20(1)(p)- GST   0   0         0     20 April 2003  - Preparation of 2002 return for Mr. ...

., 2007 TCC 527         Citation: 2007TCC527   2006-2546(EI) 2006-2547(CPP)   BETWEEN:     CARE NURSING AGENCY LTD.,   Appellant,-and-   THE MINISTER OF NATIONAL REVENUE,   Respondent.     ... " N. Weisman " Weisman D.J.     Signed at Toronto, Ontario, this 3rd day of October 2007.                                                                                                    ... Thank you for your assistance.--- Whereupon the hearing concluded at 4:24 p.m.           ...

Signed at Ottawa, Canada, this 15th day of November 2007.       "Alain Tardif" Tardif J.       ...

Signed at Fredericton, New Brunswick, this 13th day of June 2008.         "François Angers" Angers J.             Translation certified true on this 15th day of October 2008.   ... "François Angers" Angers J.           Translation certified true on this 15th day of October 2008.   ...

and   Docket: 2011-3496(IT)I   BIRINGANINE KAYEYE,   Appellant,   and   HER MAJESTY THE QUEEN,   Respondent. ... If it does not, he is not so entitled.   The Afovias   Evidence   [31]         Mr. ... Conclusion   [59]         The appeals are dismissed.   Signed at Ottawa, Canada, this 8th day of November 2012.       ...

., 2008 TCC 628         Dockets: 2008-462(EI) 2008-464(EI) 2008-466(EI) BETWEEN: KARL COICOU, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent. ... Signed at Ottawa, Canada, this 3rd day of December 2008.       "Pierre Archambault" Archambault J.         ... Signed at Ottawa, Canada, this 3rd day of December 2008.     "Pierre Archambault" Archambault J.             ...

Before: The Honourable Justice Gaston Jorré   Appearances:   Counsel for the Appellant: Pierre Robillard     Counsel for the Respondent: Marie-Claude Landry     JUDGMENT           The appeal from the reassessments made under the Income Tax Act for the 1998, 1999 and 2000 taxation years is allowed in accordance with the attached Reasons for Judgment, and the matter is referred back to the Minister of National revenue for reconsideration and reassessments on the basis that:   (a)   the additional income set out in the assessments must be reduced as follows:   1998 1999 2000         Deposits: National Bank $4,892.00 $1,903.00 $1,971.00 Caisse populaire ***1 $724.80 ― ― Caisse populaire ***4 ― ― $4,712.00         Total reduction of additional income   $5,616.80   $1,903.00   $6,683.00   (b)   the amounts subject to the penalty under subsection 163(2) are as follows:   1998 1999 2000       $10,894 $12,381 $26,680, and   (c)   the Appellant's expenses are to be increased by:     1998 1999 2000         Cellular telephone $422.93 $435.22 $354.54 Second line — residential $397.35 $353.00 $350.10           Total increase in expenses   $820.28   $788.22   $704.64             The Minister shall have two-thirds of his costs.             Signed at Ottawa, Canada, this 26th day of February 2009.       "Gaston Jorré" Jorré J.         ... The table takes the adjustments made at the objection stage into account.   1998 1999 2000         Unreported professional fees               National Bank      $4,892 (*)     $1,903 (*)      $1,971 (*) Caisse populaire ***6      $9,890 (*)     $9,450 (*)      $8,696 (*) Caisse populaire ***1    $14,229 (*)     $2,931 (*)      $1,158 (*) Caisse populaire ***4        $21,538 (*)         Disallowed expenses               Meal expenses         $201        $189         $419 Automobile expenses      $3,760     $2,606      $2,392 Utilities      $2,303     $2,243      $1,322 Other expenses      $3,528     $2,745      $3,768         Capital cost allowance      $2,763     $3,673      $4,831         Total adjustments   $41,566   $25,740     $46,095         (*) A penalty was applied to these amounts pursuant to subsection 163(2) of the ITA.   ...

., 2006 TCC 647       Citation: 2006TCC647   2006-1078(EI) 2006-1080(CPP)   BETWEEN: MELANIE CHARLMERS, Appellant,   and   THE MINISTER OF NATIONAL REVENUE,   Respondent.       ... Thank you.--- Whereupon the hearing concluded.                                             ... Donna Sloan                                                                                                                                   ...

Signed at Vancouver, British Columbia, this 8 th day of January 2009.         ... Little” Little J.           Citation:  2009 TCC 12 Date: 20090108 Docket: 2005-1893(GST)I   BETWEEN:   CHRISTINE RABY,   Appellant, and   HER MAJESTY THE QUEEN,   Respondent.   REASONS FOR JUDGMENT   Little J.   A.                FACTS     [1]      This appeal was heard in common evidence with the appeals from the income tax assessments concerning Christine Raby v. the Queen (“ Raby ”) and Aapex Driving Academy Ltd. v. the Queen (“ Aapex ”). ...

The Queen, 2012 TCC 53           Docket: 2009-3634(IT)G BETWEEN: JACQUES POISSON, Appellant, and   HER MAJESTY THE QUEEN, Respondent. ... Signed at Ottawa, Canada, this 20th day of February 2012.     “Johanne D’Auray” D’Auray J.             ... Signed at Ottawa, Canada, this 20th day of February 2012.       “Johanne D’Auray” D’Auray J.             ...