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      “ Campbell J. Miller” C. Miller J.         Citation: 2008 TCC 525 Date: 20080917 Docket: 2008-557(EI)   BETWEEN:   IRA MARIA MESZAROS, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent, and   MARLENE MCINTYRE, Intervenor.     Docket: 2008-559(EI)   AND BETWEEN:   MURIEL MARLENE MCINTYRE, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent, and   IRA MESZAROS Intervenor.       ...   [7]               Ms. McIntyre had a sign for Hairways, Marlene & Co., indicating she added “& Co.” when Ms. ...

., 2006 TCC 554       Docket: 2005-2759(EI) BETWEEN:   ANDRÉ TREMBLAY, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent. ... Signed at Ottawa, Canada, this 14th day of November, 2006.       “Paul Bédard” Bédard J.   ... [14]     For these reasons, the appeal is dismissed.     Signed at Ottawa, Canada, this 14th day of November 2006.           ...

Signed at New Glasgow, Nova Scotia, this 12 th day of April 2010.       ...

Gillis____________________________________________________________________ ORDER           Having read the written submissions of counsel respecting costs and having conducted two telephone conferences with counsel in discussion thereof, the Appellant is awarded costs in this appeal in the total amount of $526,181.47 made up as follows:           Costs under Schedule II           (a) Court fees- Service of Notice of Appeal $        250.00           (b) Legal fees computed under Schedule II, Tariff B $ 17,150.00           (c) Court reporter charges and transcript costs $        658.92           (d) Transcripts of proceeding held at Tax Court of Canada $     1,408.15           (e) Expert costs $ 25,000.00           (f) Expert witness costs and expenses (i) Charles LeBeau $ 31,000.00 (ii) Cole Valuation Partners Limited $366,000.00           (g) Online database searches, courier services, telecopy charges, stationery charges, and printing/photocopying charges $     4,930.55           Total Costs under Schedule II $446,397.62                           Plus an additional amount, pursuant to section 147 of           the Tax Court of Canada Rules (General Procedure) $ 50,000.00           Total $ 496,397.62           GST on Fees $     4,044.00           GST on Disbursements $ 25,739.85           Total Costs $ 526,181.47 Signed at Ottawa, Canada, this 30 th day of November, 2006. ... Gillis COUNSEL OF RECORD:        For the Appellant:                                            Name:                              Al Meghji                                                           Edwin C. ... Ted Citrome                    Firm:                                Osler, Hoskin & Harcourt        For the Respondent:                     John H. ...

The Queen, 2009 DTC 1312, 2009 TCC 477       Docket: 2007-2678(IT)G BETWEEN:   1143132 ONTARIO LIMITED, Appellant, and   HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________   Appeal heard on May 15, 2008, at Toronto, Ontario.   ... Signed at Ottawa, Canada, this 25 th day of September 2009.         "Gaston Jorré" Jorré J.       ... Schnier     Counsel for the Respondent: Donald G. Gibson   COUNSEL OF RECORD:          For the Appellant:                             Name:                      Paul L. ...

La Reine, 2005 TCC 639         Docket: 2002-3297(IT)G BETWEEN: 2159-2993 QUÉBEC INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent. ... Paris" Paris J.         Translation certified true on this 13th day of March 2009.   ...

The Queen, 2014 DTC 1018 [at at 2615], 2013 TCC 308 (Informal Procedure)       Docket: 2011-2249(IT)I BETWEEN: KEVIN LAVIGNE, Appellant, and   HER MAJESTY THE QUEEN, Respon dent.   ... For the period of July 1 to December 31, 2007, the appellant claimed the following expenses in his 2007 tax return:   (a) Motor vehicle – Volvo XC 90     •        leasing costs = •        fuel = •        maintenance and repairs = •        insurance = •        registration = •        driver's licence = •        car wash = •        parking =   $5,142.36 $2,938.21 $1,442,63 $581.00 $129.00 $109.00 $260.00   $629.60                                Sub-total = $11,231.80   (b) Meals and entertainment = $5,849.45     deductible portion (50%) = $2,924.72   (c) Other expenses (entertainment and gifts) = $4,730.63     deductible portion (50%) = $2,365.31   [9]              The appellant justified the deduction of the expenses described in the preceding paragraph by stating that he wanted to maintain contact with his clients while seeking to open a new Rogers store or acquire one with another Rogers salesperson; according to the appellant, these are steps to start a new business ...   [29]         For these reasons, the appeals are dismissed.     Signed at Ottawa, Canada, this 10th day of October 2013.         ...

Signed at Ottawa, Canada, this 8th day of August 2007.       "B. ... (c)      Ultimately, the building was not purchased.       (d)      Thus, the operation of the building never commenced.   ... Paris   DATE OF JUDGMENT:                    August 8, 2007   APPEARANCES:   For the Appellant: The Appellant herself     Counsel for the Respondent: Sonia Bellerive   COUNSEL OF RECORD:          For the Appellant:                        Name:                                                  Firm:          For the Respondent:                    John H. ...

Of the items outlined in Appellant’s Written Outline of Argument Schedules A and B, the following are no longer in issue in this Appeal: ·                      Community Association for Riding for the Disabled ·                      Sunny View Summer Enrichment Program ·                      Shah Franco Martial Arts ·                      Health Care Supplies (related to incontinence) ·                      Multiple Vitamins ·                      Cottage Accessibility ·                      Walker ·                      Replacement/Repairs to Home ·                      Replacement Clothing ·                      Extra Laundry Costs ·                      Extra Large Bath Sheets ·                      Extra Gas / Hydro ·                      Cleaning Rugs and Furniture ·                      Bendection Meeting (claim withdrawn by appellant) ·                      Ankle & Arm Weights ·                      Medical Investigation Tools (claim withdrawn by appellant) 13. The remaining outstanding expenses (Outstanding Expenses) for which the medical expense tax credit was disallowed related to the following items: ·                      Transportation Costs in 1993 and 1994 ·                      Computer Equipment in 1994 ·                      Wheelchair Games in 1992 ·                      Stimulation in each taxation year under appeal ·                      Books, CDs and Videos in 1994 ·                      Toys and Equipment in 1991, 1992, and 1993. 14. ... My opinion is " no ", which is based on the ordinary everyday, and every person's belief of what a nursing home is. ...

The filing fee of $100 shall be refunded to the Appellant.          Signed at Ottawa, Canada, this 7th day of July, 2009.         ... Sheridan” Sheridan, J.       Citation: 2009TCC360 Date: 20090707 Docket: 2007-1096(IT)I BETWEEN: ROSAMUND LENNOX, Appellant,   and   HER MAJESTY THE QUEEN, Respondent.   ... Signed at Ottawa, Canada, this 7th day of July, 2009.         “G. A. Sheridan” Sheridan, J. ...