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TCC

Dubois v. The Queen, docket 2006-2335(IT)I (Informal Procedure)

Signed at Ottawa, Canada, this 13th day of September 2007.       "B. ... Brian McCordick, Translator         Citation: 2007 TCC 461 Date: 20070913 Docket: 2006-2335(IT)I BETWEEN: SUZANNE DUBOIS, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... (c)      Ultimately, the building was not purchased.       (d)      Thus, the operation of the building never commenced.   ...
TCC

Affordable Sign Service Ltd v. The Queen, 2014 TCC 18 (Informal Procedure)

Signed at Ottawa, Ontario this 15 th day of January 2014.       “J.M. Woods” Woods J.       Citation: 2014 TCC 18 Date: 20140115 Docket: 2013-3045(IT)I BETWEEN:   AFFORDABLE SIGN SERVICE LTD., Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ...   [49]         The appeal will be dismissed.            Signed at Ottawa, Ontario this 15 th day of January 2014.       ...
TCC

Kostiuk v. The Queen, 2010 TCC 630 (Informal Procedure)

Signed at Ottawa, Canada, this 6 th day of December, 2010.         “G. ... Sheridan” Sheridan J.       Citation: 2010TCC630 Date: 20101206 Docket: 2010-628(IT)I BETWEEN: PETER KOSTIUK, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ...
TCC

Ballone v. The Queen, 2010 TCC 66

Woods” Woods J.     Citation: 2010 TCC 66 Date: 20100203 Docket: 2008-3184(IT)G BETWEEN:   WILLIAM BALLONE, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ...   [5]      The appellant was the only witness at the hearing.   Background facts   [6]      In the 2003 taxation year, the appellant was a resident of Canada ...   [31]     As success is divided, each party shall bear their own costs.   ...
TCC

Azrak v. The Queen, 2008 TCC 217 (Informal Procedure)

Signed a t Ottawa, Canada, this 28th day of April 2008.      "Paul Bédard" Bédard J.           ... Elizabeth Tan, Translator SCHEDULE "A"   I.  2000 REPORT     DATE OF PURCHASE     TITLE     SHARES     PURCHASE   DATE OF SALE     SALE     PROFIT     LOSS     30 NOV 00   BBD,B   500   11485.50   08 DEC 00   11970.50   485.00     18 SEP 00   INVT   1450   2210.27   19 SEP 00   3168.07   957.80 CA     02 NOV 00   INVT   4000   3331.60   08 NOV 00   3777.45   445.85 US     04 OCT 00   LU   450   13754.35   11 OCT 00   14932.65   1178.30 US     30 OCT 00   LU   700   14160.60   03 NOV 00   15840.11   1679.51 US     08 NOV 00   WCOM   800   14329   08 NOV 00   14470.16   140.81 US     14 NOV 00   WCOM   1000   16279.35   17 NOV 00   16970.08   690.73 US     24 NOV 00   WCOM   1250   19172.85   6 DEC 00   20273.97   1101.12 US     8 DEC 00   WCOM   1250   18319.10   11 DEC 00   19336.50   1017.40 US     12 DEC 00   WCOM   1250   18475.35   14 DEC 00   19727.92 US   1251.77 US     TOTAL   TOTAL     CANADIAN   US       EXCHANGE RATE 1.4852 x   1442.80 CA   7505.49 US     TOTAL     IN CANADIAN   12589.95       Symbols Companies Activities   BBD,B   Bombardier   Aeronautics   INVT   InvestAmerica   Telecommunications network   LU   Lucent Technologies   Telecommunications   WCOM   Worldcom   Telephony and telecommunications   SCHEDULE "B"   I.  2001 REPORT     DATE OF PURCHASE     TITLE     SHARES     PURCHASE   DATE OF SALE     SALE     PROFIT     LOSS     20 DEC 00   BBD,B   520   11703.50   02 JAN 01   12216.50   513.00   05 JAN 01 BBD,B 550 12129.5 22 JAN 01 12730.5 601   8 MAR 01 BBD,B 650 12932 08 MAR 01 13039.50 103.5   27 SEP 01 BBD,B 1000 13479 27 SEP 01 13541 62   23 OCT 01 BBD,B 1000 11289 23 OCT 01 1139 102   02 NOV 01 BBD,B 2000 21060 8 NOV 01 21060 502   10 JUL 01 ERICY 1000 4879.35 US 2 AUG 01 5070.48 US 191.13 US   07 SEP 01 ERICY 1000 4229 US 22 OCT 01 4420.85 US 191.85 US   22 JAN 01 QQQ 750 48780.6 US 23 JAN 01 4982.78 US 402.18 US   06 JUL 01 QQQ 250 11434.35 US 10 JUL 01 11220.27 US   <214.10> US 05 JAN 01 WCOM 1450 21431.35 US 27 DEC 00 21431.35 US 1452.16 US   16 JAN 01 WCOM 1000 21216.85 US 17 JAN 01 21344.93 US 128.08 US   25 MAY 01 WCOM 750 13304.35 US 25 MAY 01 13775.18 US 470.83 US   5 JUN 01 WCOM 750 13266.85 US 6 JUN 01 13312.70 US 45.85 US   27 JUL 01 WCOM 1000 13529.35 US 31 JUL 01 13970.18 US 440.78 US   14 AUG 01 WCOM 1000 13379 16 AUG 01 13620.5 US 241.54 US   30 AUG 01 WCOM 1000 13289 US 30 AUG 01 13370.65 US 80.55 US   31 AUG 01 WCOM 1000 13120 US 10 SEP 01 13220.55 US 91.55 US   29 OCT 01 WCOM 1000 12074 US 29 OCT 01 12120.59 US 46.59 US   21 DEC 01 NT 1000 11925.1 31 DEC 01 12031 106 US   14 JUN 01 AVA 37 DIVIDENT 14 JUN 01 529.33 529.33 US     TOTAL     US RATE          1.5484 x 4204.32 CA CA 1883.50 6509.96                 8393.46     Symbols   Companies Activities BBD,B Bombardier Aeronautics ERICY Ericsson Telephone Telephones QQQ Nasdaq 100 shares Top 100 technology cos. WCOM Worldcom Telephony and telecommunications NT Nortel Networks Telecommunications AVA Avaya Telecom equipment SCHEDULE "C"   I.  2002 REPORT     DATE OF PURCHASE     TITLE     SHARES     PURCHASE   DATE OF SALE     SALE     PROFIT     LOSS     14 JAN 02     BMO   1000   36229   14 JAN 02   36301   72     16 JAN 02     BMO   1000   36069   27 JAN 02   36371   302     12 FEB 02     QQQ   700   24839 US   13 FEB 02   24897.6 US   58.62 US     04 JAN 02     WCOM   1000   14109 US   7 JAN 02   14250.78 US   141.78 US     14 JAN 02     WCOM   2000   26298 US     7 FEB 02   16239 US       <10058> US   12 APR 02     WCOM   1500   8670 US   5 JUL 02   85.98 US       <8584.02> US   TOTAL       US  RATE     1.5704 x       <18642> US <29275> CA                 688.70 CA       LOSS IN 2002   <28586> CA       SCHEDULE "D"   I.  2003 REPORT     DATE OF PURCHASE     TITLE     SHARES     PURCHASE   DATE OF SALE     SALE     PROFIT     LOSS     7 MAR 00     SIKG   1500   1154.50   BANKRUPT         <1154.5>   29 SEP 00     ITMS   3500   3039.50   BANKRUPT         <3039.5>   24 JAN 01     QQQ   400   26985.59 US   11 DEC 03   13015.34 US       <19646> Rate 1.5095   TOTAL                              <23840.52>                         Symbols   Companies Activities   SIKG   Sigmen Gold   Gold mining   ITMS   Micro-Tempus   Software equipment   QQQ   Nasdaq 100 shares   Top 100 technology cos.     ...
TCC

Real Estate Council of Alberta v. M.N.R., 2011 TCC 5

Rowe” Rowe D.J.         Citation: 2011 TCC 5 Date: 20110105 Docket: 2010-384(CPP) BETWEEN: REAL ESTATE COUNCIL OF ALBERTA, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.       ... During the period 2002-2006, inclusive, Council held meetings as follows:   2004 7 2005 6 2006 6   [6]     A quorum of Council is 7. ...   [7]     There are 3 types of Standing Committees:   ·                     Finance only members of Council can sit ...
TCC

Landry v. The Queen, 2011 TCC 245

The Queen, 2011 TCC 245         Docket: 2009-1352(IT)G   BETWEEN:   TERESA ANN LANDRY, Appellant,   and   HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________   Appeal heard on April 26, 2011 at Toronto, Ontario   By: The Honourable Justice Judith Woods   Appearances:   Counsel for the Appellant: James N. ... Woods” Woods J.       Citation: 2011 TCC 245 Date: 20110505 Docket: 2009-1352(IT)G     BETWEEN:   TERESA ANN LANDRY, Appellant,   and   HER MAJESTY THE QUEEN, Respondent.     ...     [49]          The appeal will be dismissed, with costs awarded to the respondent.            ...
TCC

Jones Development Corporation v. The Queen, 2009 TCC 397

Miller, J.         Citation: 2009TCC397 Date: 20090810 Docket: 2006-2798(IT)G BETWEEN: JONES DEVELOPMENT CORPORTION, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ... The Partnership Agreement also assigned each partner a “Proportionate Interest” as follows:   Partner   Proportionate Interest Appellant   60.0% Pocket Bay   21.5% Maureen   10.2% Stephen     8.3%   TOTAL 100%     19.   ... What was the adjusted cost base of the Appellant’s partnership interest at the time the Partnership dissolved in 2003?             ...
TCC

506913 N.B. Ltd v. The Queen, 2012 TCC 210

The Queen, 2012 TCC 210     Docket: 2003-3382(GST)G   BETWEEN: 506913 N.B. ... I did not make any substantive changes.                 Signed at Ottawa, Canada, this 8 th day of June, 2012.     ... D’Arcy” D'Arcy J.         Citation: 2012TCC210 Date: 20120608 Docket: 2003-3382(GST)G BETWEEN: 506913 N.B. ...
TCC

Messar-Splinter v. The Queen, 2012 DTC 1236 [at at 3659], 2012 TCC 72

The Queen, 2012 DTC 1236 [at at 3659], 2012 TCC 72       Docket: 2009-2519(IT)G   BETWEEN: KHEDIDJA MESSAR-SPLINTER, Appellant, and   HER MAJESTY THE QUEEN, Respon dent.   ... Translation certified true on this 24th day of July 2012.       François Brunet, Revisor         Citation: 2012 TCC 72 Date: 20120308 Docket: 2009-2519(IT)G BETWEEN: KHEDIDJA MESSAR-SPLINTER, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Signed at Ottawa, Canada, this 8th day of March 2012.        "Réal Favreau" Favreau J.   ...

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