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Docket: 2008-3815(IT)I BETWEEN:   ESESSON CANADA INC. Appellant,   and   HER MAJESTY THE QUEEN,   Respondent.     REASONS FOR JUDGMENT     D'Auray J.     [1]              The appeals of Mr.  ... Conclusion   [69]         Accordingly, the appeal of Esesson is allowed and the matter is referred back to the Minister for reconsideration and reassessment on the basis that the following amounts will be allowed: [6]   ·         $445.24 for motor vehicle expenses; ·         $568.58 for property taxes; ·         $1,711.19 for travel expenses; ·         $3,541.37 for repairs and maintenance; ·         $672.35 for office expenses.   ...

The Queen, 2013 TCC 124 (Informal Procedure)         Docket: 2009-715(IT)I BETWEEN: 371501 B.C. ... Amount (exclusive of GST) Explanation Tax Return Analysis Document Preparation & Tax Advice     Apr. 05-2004     404064   000188   $13,833  - 1/3 of invoice for sale of business   $ 0   $13,833     $ 986     Jun. 01-2004   406037   000189   $ 986     Dec.22-2003   312032   000185   $ 7,893  - compensation- dividends- new classes of shares- taxable income analysis resulting from sale     $5,504   $ 8,255   Jan. 27-2004   401079   000186   $ 4,776   May 30-2004   405071   000187   $ 1,000   Apr. 19-2005   504591     $ 1,500 (of total $5,043)  - tax return- accrual   $1,500   $ 0   [16]         The corresponding invoices issued to 440 and 371 are described in the letter of agreement amongst the parties and referred to in paragraph 2 of these reasons as follows:   Taxation Year 4401214 BC Regarding 371501 BC 2003 Invoice No. 310065 $1,033 $1,033 $1,033 $2,530   Bonus/Compensation Share Subscription Dividends Legal Analysis – Tax Return Invoice No. 310063 $894 $894 $894 $3,280 2004 Invoice No. 404064 1/3 of 41,500=$13,833 Invoice No. 406037 1/3 of $2,956.70=$986   Sale of Business   Sale of Business Invoice No. 404064 1/3 of $41,500=$13,833 Invoice No. 406037 1/3 of $2,956.70=$986 2004 Invoice No. 408555   $1,075 $1,075 $3,103     Bonus/Compensation Dividends Legal Analysis – Tax Return Invoice No. 312032, 401079, 405071 25% of $8,255 * 25% of $8,255 * $5,504 2004 Invoice No. 504595 $1,500 Tax Returns (accrued) Invoice No. 504591 $1,500   *     Invoices Nos. 312032, 401079 and 405071 also include other legal services not relevant to 440's appeal for 2004 ... Orth.   Signed at Ottawa, Canada, this 24th day of April 2013.       "Gerald J. ...

(a)       at all relevant times, the appellant was a cabinet-maker employed by a cabinet-making business; (b)         in 1992, the appellant began building his own cabinet-making shop; he purchased a lot and built a workshop on it; (c)         the appellant admitted that he had started up his operation in order to make up for the periods when he was unemployed; (d)         the appellant started up his operation in January 1993 under the trade name "Ébénisterie Guillaume Enr." and devoted approximately 10 to 12 hours a week to it; (e)         advertising was done by word of mouth and no market study was conducted; (f)          the appellant admitted that his main employment had grown so much that he had had to work overtime since 1993; (g)         he admits that he turned down a number of customers and was unable to ensure that the operation remained profitable because he did not have the time needed to do so; (h)         the appellant had no recovery plan to ensure the profitability of Ébénisterie Guillaume Enr.; (i)          since 1992, Ébénisterie Guillaume Enr. has earned no profit; the net business losses claimed are as follows: 1992 $    4,580 1993 $ 13,989 1994 $ 10,145 1995 $ 10,754 1996 $    9,588 1997 $    7,769 1998 $    6,084 Total $ 62,909 (j)          according to the income tax returns, the statements of income of Ébénisterie Guillaume Enr. contain the following information: Year                       Gross                       Expenses                Losses                    CCA                        Net Income                                                    before CCA                                            Losses 1992                               2                           **                            **                           *                            4,580 1993                       1,299                          **                            **                           *                            13,989 1994                       6,134                          **                            **                           *                            10,145 1995                       7,958                          **                            **                           *                            10,754 1996                       7,980                      12,002                      4,022                        5,566                        9,588 1997                       11,629                      14,477                      2,848                        4,921                        7,769 1998                       10,804                      12,150                      1,346                        4,202                        6,084 *      capital cost allowance for 1992 to 1995 totalled $18,274 **    not available (k)         operating expenses always exceeded gross income; the capital cost allowance increased the operation's losses; (l)          the amounts claimed in respect of business losses are instead personal and living expenses of the appellant; (m)        consequently, the Minister disallowed the appellant the respective amounts of $7,769 and $6,084 claimed by him in respect of net business losses for the taxation years in issue. [3]      In his testimony, the appellant provided a report on the efforts he had made to carry out a project designed to occupy periods of unemployment and to subcontract with his employer at the time. ... Although the phrase "reasonable expectation of profit" is found in the Income Tax Act, S.C. 1970-71-72, c. 63, (the " Act "), its statutory use does not support the broad judicial application to which the phrase has been subjected.    ...

Miller J.         Citation: 2013 TCC 380 Date: 20131202 Docket: 2010-3047(IT)G BETWEEN: MARY KHRISTINE TORRES, Appellant, and   HER MAJESTY THE QUEEN, Respondent,   and   Docket: 2012-258(IT)G   MARY TORRES, Appellant, and   HER MAJESTY THE QUEEN, Respondent,   and   Docket: 2011-4103(IT)G   EVA TORRES, Appellant, and   HER MAJESTY THE QUEEN, Respondent,   and           Docket: 2011-3223(IT)G   MICHAEL McNULTY, Appellant, and   HER MAJESTY THE QUEEN, Respondent,   and   Docket: 2011-3321(IT)G   ANDRE GAUTIER, Appellant, and   HER MAJESTY THE QUEEN, Respondent,   and   Docket: 2010-3044(IT)G   CARROL STRACHAN, Appellant, and   HER MAJESTY THE QUEEN, Respondent,   and             Docket: 2011-4093(IT)G   ANSEL HYATALI, Appellant, and   HER MAJESTY THE QUEEN, Respondent   REASONS FOR JUDGMENT   C. ...   [4]           [1996] 3 S.C.R. 1128.   [5]           2013 TCC 143.   [6]           2011 TCC 75 ...   [7]           2013 TCC 235.   [8]           2012 TCC 211.   [9]           2013 TCC 140.   ...

The respondent is entitled to costs.          Signed at Ottawa, Ontario this 12th day of February 2013.     ... Woods” Woods J.             Citation: 2013 TCC 53 Date: 20130212 Docket: 2008-2571(GST)G     BETWEEN:   GF PARTNERSHIP, Appellant, and     HER MAJESTY THE QUEEN, Respondent.     ... Conclusion   [95]         In the result, the appeal will be dismissed, with costs to the Crown.            ...

The Queen, 2008 TCC 366 (Informal Procedure)         Docket: 2007-4615(GST)I BETWEEN: CLAUDE RICARD, Appellant, and   HER MAJESTY THE QUEEN, Respondent. ... Signed at Ottawa, Canada, this 26th day of June 2008.     "Alain Tardif" Tardif J.   ... Susan Deichert, Reviser         Citation: 2008 TCC 366 Date: 20080626 Docket: 2007-4615(GST)I BETWEEN:   CLAUDE RICARD, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ...

Signed at Ottawa, Canada, this 21st day of May 2009.         "Réal Favreau" Favreau J.         ... Document subsequently found.     March 16, 2000 Mario Désilets, CA Orally           Original 7:45 a.m. resolution not found, possibly destroyed.   ... Signed at Ottawa, Canada, this 21st day of May 2009.       "Réal Favreau" Favreau J.       ...

Signed at Ottawa, Canada, this 10 th day of October 2006.         "Paul Bédard" Bédard J.         Citation: 2006TCC492 Date: 20061010 Docket: 2006-1132(EI) BETWEEN: JANE SHATTLER, Appellant,   and     THE MINISTER OF NATIONAL REVENUE, Respondent.       ...   [20]     For these reasons, the appeal is dismissed.   Signed at Ottawa, Canada, this 10 th day of October 2006.           ...

The Queen, 2008 TCC 527         Citation:  2008 TCC 527   Docket: 2006-1761(IT)G   BETWEEN:   GARY SALZMANN,   Appellant, and   HER MAJESTY THE QUEEN,   Respondent.     ... Court File No. 2006-1761(IT)G     TAX COURT OF CANADA   BETWEEN:   GARY SALZMANN               Appellant- and-   HER MAJESTY THE QUEEN               Respondent     HEARD BEFORE THE HONOURABLE MR. ... This sitting of the Tax Court of Canada is now closed. ‑‑‑ Whereupon the proceedings adjourned     at 9:47 a.m.                       ...

The Queen, 2012 DTC 1045 [at at 2702], 2011 TCC 564         Docket: 2010-3493(IT)G BETWEEN:   GENERAL ELECTRIC CANADA COMPANY, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... Signed at Ottawa, Canada, this 19th day of December 2011.   “Diane Campbell” Campbell J.             ... Docket: 2010-3494(IT)G AND BETWEEN:   GE CAPITAL CANADA FUNDING COMPANY, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ...