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Sign ed at Ottawa, Canada, this 18th day of May 2007.     " Alain Tardif" Tardif J.       ... The table is on the following page.     DETAILS OF CHANGES MADE TO INCOME       Income determined by RQ before notice of appeal   Reduction of taxable supplies 2006‑10-26 Supporting document (salary deposit) Supporting document (income from an account transfer) 2003   2002   2001 2000 1999 1998 $49,392.99 $42,597.73 $41,721.76 $32,680.55 $41,504.64 $37,968.87                                                 $284.83                      $250.00     $500.00   Reduction of taxable supplies 2007‑01‑31   Supporting document (release of debt by Daniel Brisson)   Supporting document (spouse's income deposited in his account)   Supporting document (income from an account transfer)   Supporting document (income from an account  transfer)   Confirmation by Patrick Patoine of 2 deposits used to reimburse tickets for a show   Supporting document (insurance deposits)   Supporting document (insurance deposits)   Supporting document (reimbursement of tuition paid by Mr. Patoine and reimbursed by Jean Patoine)     Final income determined by RQ                                       $700.00                                   $700.00           $1,077.76           $800.00           $300.00                                   $1,900.00   $1,353.28                                                                                                 $700.00                      __ $3,162.59     $2,000.00    _______ $5,253.28                         $250.00                       0.00                      $500.00   $48,692.99 $39,435.14 $36,468.48 $32,430.55 $41,504.64 $37,468.87   [14]     As regards the second category, expenses, the auditor explained that he redid the analysis using the available documents. ...

The Appellant's proper address for Court purposes is:                                 Unit 2                                 2806 Keefer Avenue                                 Terrace, British Columbia                                 V8G 2L2 [2]            Paragraphs 3 to 11 inclusive of the Amended Reply to the Notice of Appeal read: 3.              ... The Minister reassessed the Appellant by Notices dated 15th March 1994 to disallow: a)              amounts claimed as rental expenses relating to 19 Irving Avenue ("Irving"): Revenue As filed $6,600.00 As revised $5,375.00 Change $(1,225.00) Expenses Property taxes $    921.67 $    746.56 $    175.11 Maintenance 961.90 184.42 777.48 Interest 5,988.11 6,202.46 (214.35) Insurance 528.00 427.68 100.32 Utilities 1,012.31 0.00 1,012.31 Lease payments 4,500.00 0.00 4,500.00 Legal fees 2,226.15 0.00 2,226.15 Terminal loss      0.00    1,530.00 (1,530.00) Total expenses $16,138.14 $ 9,091.12 $ 7,047.02 Loss $(9,538.14) $(3,716.12) $ (5,822.02) b)             all the amounts claimed as renting expenses related to 49 Clarendon Avenue ("Clarendon"): Revenue As filed 4,600.00 Expenses Property taxes $    1,124.07 Maintenance 21,889.97 Interest 12,780.71 Insurance 452.49 Utilities 1,277.24 Lease payments 0.00 Legal Fees 2,769.00 $ 40,293.48 Loss $ (35,693.48) and c)              legal fees claimed against accounting income: 1988 As filed As allowed Change Jim's Special Parts $ 3,023.95 $ 3,023.95 $     0.00 Beasley vs. Graham 4,302.54 0.00 4,302.54 Palermo, et al vs Graham 3,077.54 0.00 3,077.54 Unidentified     143.88       0.00    143.88 $ 10,547.91 $ 3,023.95 $ 7,523.96 1990 As filed Allowed Change McGrath Canada $    415.00 $    415.00 0.00 McGrath Canada 83.50 83.50 0.00 Palermo, et al vs Graham 1,602.60 0.00 1,602.60 Palermo, et al vs Graham     841.70       0.00    841.70 $ 2,942.80 $    498.50 $ 2,444.30 1991 As filed Allowed Change Palermo, et al vs Graham $ 7,500.00 $      0.00 $ 7,500.00 Unidentified     445.00       0.00    445.00 $ 7,945.00 $      0.00 $ 7,945.00 6.              ...

Rip" Rip C.J.           Citation: 2013 TCC 5 Date: 20130110 Docket: 2012-1071(IT)I   BETWEEN:   SUNRISE REALTY INVESTMENTS LIMITED., Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... Ft $19.9 $19.5 $18.6 $31.4 $18.4 $25.0 $42.9 N/A ADJUSTMENT GRID Market Conditions   Location   Lot Size   Other   Net adjustments 0   0   +   0   + 0   0   +   0   + 0   0   +   0   + 0   +  -   0   0 0   +   0   +   + 0   0  -   +   0 0   0  -  -  -     Reconcilliation/Conclusions: Comparable 1 represented an older sale of a larger vacant corner site. ... The building was reported to have been in good condition as of the effective date.                                                 ...

Signed at Ottawa, Canada, this 18th day of June, 2008.       "G. ... Sheridan   DATE OF AMENDED JUDGMENT: June 18, 2008   APPEARANCES:   Agent for the Appellant: Murray Wiseman Counsel for the Respondent: Christa Akey   COUNSEL OF RECORD:          For the Appellant:                             Name:                                                    Firm:          For the Respondent:                    John H. ...

    “ Campbell J. Miller” C. Miller J.       Citation: 2007TCC680 Date: 200711 Docket: 2006-3099(GST)I 2006-3100(IT)I BETWEEN: JACEK MILKOWSKI, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... I have related my adjustments to the CRA’s audit schedules:             Schedule I – Assets           Schedule II – Liabilities           Schedule III – Adjustments           Schedule IV – Personal Expenditures   Deductions from Underreported Income   2001 2002 2003   From Schedule I         Value of vehicle    -$1,200 [1]  -$900  -$8,459 [2] From Schedule II   Difference in net worth arising from  accurate mortgage balances (see Appendix A)      -$3,281     $308     $19 From Schedule III         Ontario supplement-$1,100-$1,100  -$308 Additional family income    -$4,800   From Schedule IV         Food-$2,000-$2,000-$2,000 Shelter (agreed)  -$1,800-$11,544 Household-$1,000-$1,000-$1,000 Clothing-$1,250-$1,250-$1,250 Personal care-$500-$500-$500 Recreation-$1,500-$1,500-$1,500 Education-$500-$500-$500 Tobacco and alcohol Security (agreed) [3]-$500-$2,745-$500-$3,293-$500-$3,660 Gifts Transportation (agreed) Other (agreed)-$500-$1,654-$266-$500-$167-$272-$500 $355-$280   Total-$17,996-$14,974-36,427   Government underreported income $18,940 $24,398 $47,117         Actual underreported income $944 $9,424 $10,690             [17]     The Appellant argued that adjustments should also have been made in the following areas:   1.       ...     “ Campbell J. Miller” C. Miller J.           Appendix “A”     2000 2001 2002 2003   CRA Net Worth $45,276 $53,988 $53,934 $50,268   Increase in mortgage* $12,728 $16,009 $15,513 $15,493   Revised Net Worth $32,548 $37,979 $38,421 $34,725   Less Prior Year   $32,548 $37,979 $38,421   Increase (decrease) in Net Worth   $5,431 $442 ($3,646)     CRA’s Increase in Net Worth     $8,712   ($54)   ($3,665)   Deduction from Net Worth   $3,281 ($388) ($19)               * As agreed by parties.   ...

ALSAMMAN                           Applicant  - and-     HER MAJESTY THE QUEEN Respondent         ORAL REASONS FOR JUDGEMENT GIVEN BY MR. ... I HEREBY CERTIFY THAT I have, to the best of my skill and ability, accurately transcribed              the foregoing interview.                                   Antoinette Forcione, Legal Transcriptionist                                                           ...

[OFFICIAL ENGLISH TRANSLATION]     AMENDED REASONS FOR JUDGMENT   Lamarre J ... SCHEDULE V — EXEMPT SUPPLIES subsection 123(1)   Part I — Real Property  . . .   6. ...   [37]          As stated at the outset, the respondent concedes the amount of $1,092.62 for the reporting period from October 2004 to December 2004.             ...

  [2]      The principle data and the expenses denied by the Minister are set forth in Schedule A of the Reply to the Notice of Appeal, which reads as follows:   Schedule A   Taxation Year 2003     As filed Allowed Reassessed Employment income            Base salary 52,817 0        Commissions  42,314 0        Total employment income      $95,131                 0           Employment expenses      $27,404       $13,547 $13,857                 Items under objection and appeal As filed Disallowed           A. Office expenses            Cabinet 115 115        Printer 549 549        Phone 34 34        Phone connector 57 57        Presentation equipment          1,418          1,418        Total office expenses $2,173 $2,173             As filed Disallowed   B. Seminar and training                    Seminar on real estate sales 2294 2294        Seminar on sales 35 35        Motivational lecture 214 214        Basic HTML course             400             400        Total seminar and training expenses        $2,943         $2,943                   Total amount under appeal $5,116         Position of the Minister:   [3]      The position of the Minister is that the office expenses are capital in nature and the deduction of same is not permitted to the Appellant ...

  [9]      The amounts shown in Schedule 1 may be summarized as follows:     Income Amounts           1997 1998 1999         In the Tax Court $192.65 $33,064.00 $10,486.00         In the Alberta Provincial Court-- $11,984.00 $10,486.00   Expense Amounts           1997 1998 1999         In the Tax Court $46,632.81 $26,140.75 $10,831.22         In the Alberta Provincial Court $19,599.62 $5,693.56--   [10]     On December 14, 2009, counsel for the Appellant filed a Notice of Motion. ...   [13]     In her Factum, counsel for the Respondent said:   …   2.                   ...   …   3.                   … the Appellants have been convicted, in the Provincial Court of Alberta, of criminal charges based on failure to report taxable income. …   …   10.               ...

Simon                Solicitor for the Applicant                  Ms. ... Trisha Egan__________________________________________________________ Recorded by: Drake Recording Services Limited 1592 Oxford Street Halifax, NS   B3H 3Z4 Per:  Trisha Egan                 I N D E X  O F  P R O C E E D I N G S       PAGE NO.       ... (ORAL REASONS)................................ 3                                                                                   PARIS, B. ...