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These reasons can be summarized as follows:   1.           The Appellant was not enriched by $3,000, since the payment of the HEAP award was made directly to Andrew.   2.           ... Signed at Ottawa, Canada, this 7th day of March, 2008.       "E. ... Rossiter   DATE OF JUDGMENT:                    March 7, 2008   APPEARANCES:   Counsel for the Appellant: Michel Bourque     Counsel for the Respondent: George Boyd Aitken Roger Leclair   COUNSEL OF RECORD:          For the Appellant:                             Name:                      Michel Bourque                               Firm:                     Burnet, Duckworth & Palmer LLP                                                                    For the Respondent:                    John H. ...

Signed at Ottawa, Canada, this 2nd day of February, 2009.       “E.P. ... Signed at Ottawa, Canada, this 2nd day of February, 2009.     “E.P. Rossiter” Rossiter, A.C.J.     ... I (5 th Supplement) (“ ITA ”).   Facts   1.       Facts Common To All Appeals:   [5]      Mr.  ...

"Diane Campbell" Campbell J.         Citation: 2009 TCC 451   Date: 20090911 Dockets: 2005-4271(IT)G 2005-3409(GST)G      BETWEEN:   THOMAS GERALD (GERRY) LIDDLE,   Appellant, and   HER MAJESTY THE QUEEN,   Respondent.     ...   [40]     For these reasons, the appeals are dismissed with costs.     ... Marie, Ontario   DATES OF HEARING: June 16 & 17, 2009   REASONS FOR JUDGMENT BY: The Honourable Justice Diane Campbell   DATE OF JUDGMENT: September 11, 2009   APPEARANCES:   For the Appellant: The Appellant himself   Counsel for the Respondent: Nicolas Simard   COUNSEL OF RECORD:   For the Appellant:   Name:     Firm:     For the Respondent: John H. ...

Signed at Toronto, Ontario, this 8th day of May 2007.     " Campbell J. Miller" Miller J.           Citation: 2007TCC274 Date: 20070508 Docket: 2006-1306(IT)I BETWEEN: CARLYLE LEBLANC, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... For 2000, he claimed expenses as follows:   GROSS INCOME $0.00     EXPENSES       Interest $323.15 Vehicle expenses $956.23 Office expenses $1,994.76 Telephone, utilities $705.92 Cell phone $83.62 Pager $16.53 Promotional $702.90     Total Expenditures $4,783.11   Business Use of Home       Insurance $123.60 Mortgage Interest $3,112.82 Total $3,236.42   Amount carried forward from previous year $33,129.79 Business use of home available for future $36,366.21     [4]      The Respondent produced a listing of all of Mr. ...

Signed at Ottawa, Canada, this 20th day of June, 2007.         "G. ... Sheridan   DATE OF JUDGMENT:                    June 20, 2007   APPEARANCES:   Agent for the Appellant: Leah Beutler     Counsel for the Respondent: Sharlene Telles-Langdon   COUNSEL OF RECORD:          For the Appellant:                      Name:                                                  Firm:                                                                                                       For the Respondent:                    John H. ...

Rossiter   Appearances:   For the Appellant: The Appellant himself     Counsel for the Respondent: Nimanthika Kaneira     ORDER           Upon hearing a motion by the Respondent for:   1.    ... The Motion is granted and the appeal is dismissed.   2.            There will be no Order as to costs.            ... Facts   [3]    The facts in this matter are straightforward.             1.       ...

Signed at Ottawa, Canada, this 29 th day of April 2011.         “Wyman W. ...

Costs shall be in the cause.   Signed at Ottawa, Canada, this 8 th day of January 2013.       Hogan J.             Citation: 2013 TCC 4 Date: 20130108 Docket: 2011-1404(IT)G BETWEEN: DEVON CANADA CORPORATION, appellant, and   HER MAJESTY THE QUEEN, respondent.     ... Signed at Ottawa, Canada, this 8 th day of January 2013.       Hogan J. ...

The Queen, 2011 TCC 511 (Informal Procedure)         Docket: 2010‑2909(IT)I BETWEEN: DANIEL ROY, Appellant, and   HER MAJESTY THE QUEEN, Respondent. ... Signed at Ottawa, Canada, on this 7th day of November 2011.       "Paul Bédard" Bédard J.     ...   [25]          For these reasons, the appeals are dismissed.     Signed at Ottawa, Canada, this 7th day of November 2011.       ...

The Queen, 2008 TCC 391 (Informal Procedure)       Docket: 2007-3191(IT)I BETWEEN: CÉLINE ST-ANDRÉ, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Signed at Edmundston, New Brunswick this 14th day of July 2008.         " François Angers" Angers J.           Translation certified  true on this 2nd day of September 2008. ...