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The Queen, 2007 TCC 395     Docket: 2003-3999(IT)G BETWEEN: TEMBEC INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... if called during the 12 months ending August 1   1997   $14.00 1998   $13.00 1999   $12.00 2000   $11.50 2001   $11.00 2002   $10.50 2003   $10.00   12.       ...   [45]     Accordingly, the appeals are dismissed, with costs.     Signed at Ottawa, Canada, this 11th day of July 2007.     ...

Rip " Gerald J. Rip                                                                                                Citation: 2005TCC13                                                                                                       Date: 20050105 Docket: 2003-1130(IT)I BETWEEN: ALLAN TANNENBAUM, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... He claimed the following expenses in 1998 and 1999:     1998 1999       Interest $     144.15 $    117.85 Office expenses $  1,335.96 $    645.22 Legal, accounting and other fees $     402.59 $     402.59 Rent $  5,150.60 $  5,257.36 Travel $  3,217.19 $  4,600.18 Telephone and utilities $  7,178.29 $  7,233.99 Business taxes $     846.40 $     846.40 Capital cost allowance $     234.29 $     187.43 Total business expenses $ 18,509.47 $ 19,291.02       Net business income (loss) ($ 18,509.47) ($ 19,291.02)   [12] Interest represented bank charges and bank interest. ... Rip   DATE OF JUDGMENT:                    January 5, 2005   APPEARANCES:   Agent for the Appellant: Gloria Tannenbaum   Counsel for the Respondent: Simon Petit   COUNSEL OF RECORD:          For the Appellant:                      Name:                                                  Firm:          For the Respondent:                    Morris Rosenberg                                                           Deputy Attorney General of Canada                                                           Ottawa, Ontario [1]               Obviously, one cannot deduct the cost of, and deduct capital cost allowance, on the same equipment. ...

The Queen, 2008 TCC 109 (Informal Procedure)         Docket: 2007-1649(IT)I BETWEEN: ESTATE OF GORDON NOIK, Appellant, and   HER MAJESTY THE QUEEN, Respondent.  ____________________________________________________________________ Appeal heard on January  28, 2008, at Toronto, Ontario   By: The Honourable Justice M.A.Mogan   Appearances:   Agent for the Appellant: Murray A. ... Signed at Ottawa, Canada, this 21st day of February, 2008.     “M.A.Mogan” Mogan D.J.         ... Finkelman Counsel for the Respondent: Samantha Hurst   COUNSEL OF RECORD:          For the Appellant:                             Name:                      N/A                               Firm:          For the Respondent:                    John H. ...

Woods” Woods J.     Citation: 2010 TCC 457 Date: 20100901 Docket: 2009-3318(IT)I   BETWEEN:   KAYVON BOGZARAN, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ...         [35]          Each party shall bear their own costs.            ... Woods   DATE OF JUDGMENT:                    September 1, 2010   APPEARANCES:   For the Appellant: The Appellant himself   Counsel for the Respondent: Adam Gotfried Jane Conly (Student-at-law)   COUNSEL OF RECORD:          For the Appellant:                             Name:                      N/A                               Firm:                                For the Respondent:                    Myles J. ...

The Queen, 2008 TCC 411         Docket: 2006-2770(IT)G BETWEEN: THE ESTATE OF HENRI COUPAL, Appellant, and   HER MAJESTY THE QUEEN, Respondent. ... Signed at Ottawa, Canada, this 10th day of July 2008.     “Lucie Lamarre” Lamarre J.         ...

Mogan" Mogan J.           Citation: 2004TCC572 Date: 20040819 Docket: 2003-1939(EI), 2003-1940(EI) 2003-1941(EI), 2003-1942(EI)   BETWEEN:   ACTECH ELECTRICAL LIMITED, GRACE BUNTING, ACTION ELECTRICAL LTD. and BLAKE BUNTING,   Appellants, and   THE MINISTER OF NATIONAL REVENUE,   Respondent.       ... Signed at Ottawa, Canada, this 19th day of August, 2004.       "M.A. ... Mogan   DATE OF JUDGMENT: August 19, 2004   APPEARANCES:   Counsel for the Appellants: Deryk Coward   Counsel for the Respondent: Mark Hesletine   COUNSEL OF RECORD:   For the Appellants:   Name: Deryk Coward   Firm: D'Arcy & Deacon   For the Respondent: Morris Rosenberg Deputy Attorney General of Canada Ottawa, Canada   ...

The Queen, 2013 TCC 165 (Informal Procedure)           Docket: 2012-1320(IT)I   BETWEEN: GITA GOLDSTEIN, Appellant, and   HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________   Appeal heard on December 7, 2012 and January 16, 2013 at Toronto, Ontario   By: The Honourable Justice J.M. ... the parties shall bear their own costs.            Signed at Toronto, Ontario this 21st day of May 2013.     ... Woods” Woods J.     Citation: 2013 TCC 165 Date: 20130521 Docket: 2012-1320(IT)I   BETWEEN:   GITA GOLDSTEIN, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ...

Reasons f or Judgment Watson, D.J.T.C.C. [1]            This appeal was heard under the informal procedure at Montréal, Quebec, on May 4, 2001. [2]            In computing his income for the 1995, 1996 and 1997 taxation years, the appellant claimed the amounts of $9,508, $6,390 and $4,075 respectively as losses from carrying on a business. [3]            By Notices of Reassessment dated January 18, 1999, the Minister of National Revenue (the "Minister") disallowed the amounts of $9,508 and $6,390 previously allowed for the 1995 and 1996 taxation years. [4]            By Notice of Assessment dated March 18, 1999, the Minister disallowed the amount of $4,075 claimed in respect of the 1997 taxation year. [5]            On January 28, 2000, the Minister confirmed the Notices of Reassessment and Assessment dated January 18 and March 18, 1999. [6]            In making and confirming the reassessments, the Minister made the following assumptions of fact in particular: [TRANSLATION] (a)            the appellant has made a career in the Public Service of Canada as a director of various departments within Employment and Immigration Canada in Quebec; (b)            the appellant was also a member of the Royal Canadian Mounted Police for one year; (c)            during the years in issue, the appellant allegedly operated a business the activities of which were as follows: (i)             finding financing and/or taking part in the development of projects in the West Indies, the Caribbean and Africa; (ii)            acting as an intermediary in transactions relating to the import and export of various goods; (iii)           selling land in the Dominican Republic; (d)            the appellant operated his alleged business under the firm name "Info-Caraïbes, Import- Export"; (e)            the appellant established no action plan for that alleged business; (f)             the appellant has very little training in the operations of the alleged business; (g)            since the start of the alleged business in 1990, the appellant has only incurred losses; (h)            since the start of the alleged business, the appellant has invested only $1,413; (i)             there has been no growth in the gross income of the alleged business since 1990; gross income has not changed and remains at zero; (j)             the appellant has devoted very little time to his alleged business; (k)            the appellant had no reasonable expectation of earning a profit in carrying on his alleged business; (l)             in an initial audit, the Minister gave the appellant the benefit of the doubt with respect to a reasonable expectation of earning a profit in carrying on the business for the 1992, 1993 and 1994 taxation years; (m)           the losses claimed in respect of his alleged business constituted personal expenses for the years in issue; (n)            in the alternative, if the Court were to conclude that a business was carried on by the appellant, the audit of the expenses claimed by the appellant during the 1995 and 1996 taxation years yielded the following results: (i)             the legal fees claimed in 1995 and 1996 were disallowed because they were incurred to defend the appellant's reputation; (ii)            the notarial fees claimed in 1995 were disallowed because they were not connected to the appellant's business; (iii)           based on his audit, the Minister revised the business losses for the 1995 and 1996 taxation years and changed them to $1,207 and $1,200 respectively (see Appendices 1 and 2). [7]            At the hearing, the agent for the appellant admitted the facts alleged in subparagraphs (a), (b) and (l) and denied those alleged in the other subparagraphs of paragraph 14 of the Reply to the Notice of Appeal. [8]            The burden of proof is on the appellant. ... Each case stands on its own merits. [9]            Extensive case law has addressed the meaning of the expression "reasonable expectation of profit", including the decisions mentioned below. [10]          In Moldowan v. ... Sophie Debbané, Revisor APPENDIX 1 1995 Re: Info-Caraïbes Import-Export                       Claimed                  Allowed Disallowed Expenses: Rent: 25% of the following expenses:                                $1,823.36                                 $ 614.23 $1,209.13 Snow removal                                                        1               $    0.00                    $    0.00    $    0.00 Loan principal and interest                  2               $5,244.00                                 $    0.00    $5,244.00 Municipal taxes                                                     3               $ 928.70                  $ 928.70 $    0.00 School taxes                                                           4               $ 241.32                  $ 241.32 $    0.00 Heating                                                                   5               $ 496.43                  $ 496.43 $    0.00 Electricity                                                               6               $    0.00                    $ 407.46 $ (407.46) Insurance                                                               7               $ 383.00                                $ 383.00                $    0.00                                                                                                 $7,293.45                                 $2,456.91                 $4,836.54 Professional fees: Legal                                                                       8               $3,193.60                                 $    0.00     $3,193.60 Notarial                                                                   9               $3,745.34                                 $    0.00     $3,745.34 Accounting                                                            10             $1,139.55                               $ 500.00                 $ 639.55                                                                                                 $8,078.49                                 $ 500.00 $7,578.49 Representation: Telecommunications- 90% business               11             $1,001.18                                 $ 278.11 $ 723.07 Office supplies                                                      12             $ 131.05                  $ 131.05 $    0.00 Associations and dues                                        13             $ 207.60                  $ 207.60 $    0.00 CCA on equipment                                               14             $ 90.00                                 $ 90.00                 $    0.00                                                                                                 $1,429.83                                 $ 706.76 $ 723.07 Automobile- 50% for business purposes: CCA Insurance Registration Maintenance and repairs Gas and oil Parking Business loss                                                                        $11,331.68                               $1,820.99                 $9,510.69 Less: rental expenses (home office)                   $ 1,823.36                              $ 614.23                $1,209.13 Business loss reduced by rental expenses                       $ 9,508.32                                $1,206.76                 $8,301.56 APPENDIX 2 1996 Re: Info-Caraïbes Import-Export                       Claimed                  Allowed Disallowed Expenses: Rent: 25% of the following expenses:                                $3,280.64                                 $ 867.83 $2,412.82 Snow removal                                                        1               $ 250.00                                 $    0.00    $ 250.00 Loan principal and interest                  2               $ 9,401.27                                $    0.00    $9,401.27 Municipal taxes                                                     3               $ 1,248.80                                $1,248.80                 $    0.00 School taxes                                                           4               $ 386.42                                 $ 386.42 $    0.00 Heating                                                                   5               $ 967.29                                 $ 967.29 $    0.00 Electricity                                                               6               $ 455.68                                 $ 455.68 $    0.00 Insurance                                                               7               $ 413.11                               $ 413.11                $    0.00                                                                                                 $13,122.57                               $3,471.30                 $9,651.27 Professional fees: Legal                                                                       8               $2,850.00                                 $    0.00    $2,850.00 Notarial                                                                   9               $    0.00                    $    0.00    $    0.00 Accounting                                                            10             $ 600.00                                $    0.00 $ 600.00                                                                                                 $3,450.00                                 $    0.00    $3,450.00 Representation:                                                     11             $ 300.00                  $    0.00    $ 300.00 Telecommunications- 90% business               12             $ 997.90                  $ 277.20 $ 720.70 Office supplies                                                      13             $ 73.16                   $ 73.16 $    0.00 Associations and dues                                        14             $ 79.61                   $ 79.61 $    0.00 CCA on equipment                                               15             $ 72.00                  $    72.00 $    0.00                                                                                                 $ 1,522.67                                 $ 501.97 $ 1,020.70 Automobile- 50% for business purposes:      $1,417.93                                 $ 698.46 $ 719.47 CCA                                                                        16             $1,242.00                                 $ 1,200.00                $ 42.00 Insurance                                                               17             $ 397.95                  $ 397.95 $    0.00 Registration                                                           18             $ 224.00                  $ 224.00 $    0.00 Maintenance and repairs                                     19             $ 371.90                  $ 371.90 $    0.00 Gas and oil                                                             20             $ 550.00                  $ 550.00 $    0.00 Parking                                                                    21             $ 50.00                  $    50.00                 $    0.00                                                                                                 $2,835.85                                 $ 2,793.85                $ 42.00 Business loss                                                                        $9,671.24                                 $ 2,068.26                $7,602.98 Less: rental expenses (home office)                   $3,280.64                               $ 867.83                $2,412.82 Business loss reduced by rental expenses                       $6,390.60                                 $ 1,200.43                $5,190.17 [OFFICIAL ENGLISH TRANSLATION] 2000-1784(IT)I BETWEEN: JEAN-CLAUDE DUFOUR, Appellant, and HER MAJESTY THE QUEEN, Respondent. ...

The Queen, 2011 TCC 347             Docket: 2005-4290(IT)G BETWEEN: ARIZONA LEASING LTD., Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Little” Little J.             Citation: 2011 TCC 347 Date: July 12, 2011 Docket: 2005-4290(IT)G BETWEEN: ARIZONA LEASING LTD., Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... AND BETWEEN: Docket: 2005-4297(IT)G   724190 ALBERTA LTD., Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ...

., 2013 TCC 61         Docket: 2012-2508(EI) BETWEEN: XIAO ZHU ZHANG, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.____________________________________________________________________   Appeal heard on February 8, 2013 at Toronto, Ontario   By: The Honourable Justice J.M. ... Signed at Ottawa, Ontario this 20th day of February 2013.     “J. M. Woods” Woods J.         ... O’Leary   COUNSEL OF RECORD:          For the Appellant:                                                                                                Name:                      n/a                               Firm:                              For the Respondent:                  William F. ...