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Cork claimed the following amounts as deductions: 1974 1975 1976 Accounting, Legal $ 130.00 $ 100.00 $ 125.00 Automobile* 1,078.97 970.13 2,092.24 Business Tax, Fees, Licence 25.00 "nil" "nil" Fire & Liability Insurance* 33.00 33.00 33.00 Interest, Bank Charges 2.00 6.00 "nil" Postage, Stationery 87.50 122.15 75.79 Rent:* (/6 of total rent paid) 1,169.22 1,180.00 1,274.40 Telephone (business portion) 99.12 141.85 200.13 Subscriptions 26.00 "nil" "nil" Capital Cost Allowance "nil" 400.00 1,341.15 Travelling Expenses (other than automobile) "nil" "nil" 1,114.03 $2,650.81 $2,953.13 $6,255.74 *items under appeal The bulk of automobile expenses claimed was for driving to and from work sites. ... Robertson (Inspector of Taxes), [1952] 2 All E.R. 728 (C.A.), and argues that travel from home to work and return is not travel ”... while away from home in the course of carrying on... business” in the sense of paragraph 18(1)(h). ...

LEBLANC J.A.   BETWEEN: SHENGDI CHEN Appellant and HIS MAJESTY THE KING Respondent Heard at Toronto, Ontario, on June 22, 2023. ... REASONS FOR JUDGMENT OF THE COURT BY: LEBLANC J.A.   Date: 20230622 Docket: A-127-22 Citation: 2023 FCA 146 CORAM: WOODS J.A. ... "René LeBlanc" J.A.   FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-127-22   STYLE OF CAUSE: SHENGDI CHEN v. ...

Income tax — Federal- Foreign Insurance Companies Act, R.S.C. 1985, c. I-13 — 62(l)(b) — Income Tax Act, R.S.C. 1985, c. 1 (5th Supp)- 12(l)(c), 212- The taxpayer was a German corporation which carried on a reinsurance business through a Canadian branch licensed under the Foreign Insurance Companies Act (FICA). ... Richard J.: — This is an appeal pursuant to subsection 175(1) of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) ...

BOIVIN J.A.   Date: 20210510 Docket: A-442-19 Citation: 2021 FCA 88 CORAM: WEBB J.A. ... BOIVIN J.A.   BETWEEN: KAM-PRESS METAL PRODUCTS LTD. Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT WEBB J.A. [1] Kam-Press Metal Products Ltd. ... Drouin Deputy Attorney General of Canada For The Respondent   ...

BOIVIN J.A.   BETWEEN: SIRUS FAMILAMIRI Appellant and HER MAJESTY THE QUEEN Respondent Heard at Vancouver, British Columbia, on March 14, 2016. ... This assertion is without merit. [4]                The alleged agreement is a one-page document, dated January 15, 2002, which was signed only by Ms. ... Pentney Deputy Attorney General of Canada Ottawa, Ontario For The Respondent   ...

DE MONTIGNY J.A.   BETWEEN: JOHN ROBERTSON Appellant And HER MAJESTY THE QUEEN Respondent Heard at Vancouver, British Columbia, on November 28, 2016. ... REASONS FOR JUDGMENT OF THE COURT BY: SCOTT J.A.   Date: 20161128 Docket: A-504-15 Citation: 2016 FCA 303 CORAM: PELLETIER J.A. ... Pentney Deputy Attorney General of Canada For The Respondent HER MAJESTY THE QUEEN   ...

GLEASON J.A.   BETWEEN: CAROLINE M. MCDONALD Appellant and HER MAJESTY THE QUEEN Respondent Heard at Vancouver, British Columbia, on January 25, 2016. ... REASONS FOR JUDGMENT OF THE COURT BY: GLEASON J.A.   Date: 20160125 Docket: A-190-15 Citation: 2016 FCA 23 CORAM: PELLETIER J.A. ... Pentney Deputy Attorney General of Canada Ottawa, Ontario For The Respondent   ...

GLEASON J.A.   Date: 20160127 Docket: A-458-14 Citation: 2016 FCA 29 CORAM: PELLETIER J.A. ... GLEASON J.A.   BETWEEN: MICHELLE POROTTI Appellant and THE MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT DE MONTIGNY J.A. [1]                Ms. ... Pentney Deputy Attorney General of Canada Ottawa, Ontario For The Respondent   ...

GLEASON J.A.   BETWEEN: JOHN WHISSELL Appellant and HER MAJESTY THE QUEEN Respondent Heard at Edmonton, Alberta, on October 18, 2016. ... GLEASON J.A. [1]                The appellant appeals from two judgments of the Tax Court rendered on November 21, 2014. ... Pentney Deputy Attorney General of Canada Edmonton, Alberta FOR THE RESPONDENT   ...

DE MONTIGNY J.A.   BETWEEN: ATTORNEY GENERAL OF CANADA Appellant and RON FINK Respondent Heard at Edmonton, Alberta, on April 25, 2017. ... NEAR J.A.   Date: 20170427 Docket: A-276-16 Citation: 2017 FCA 87 CORAM: STRATAS J.A. ... RON FINK   PLACE OF HEARING: Edmonton, Alberta DATE OF HEARING: April 25, 2017 REASONS FOR JUDGMENT BY: DE MONTIGNY J.A. ...