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La Reine, 2009 TCC 315     Docket: 2008-782(IT)G BETWEEN: JACQUES BILODEAU, Appellant, and   HER MAJESTY THE QUEEN, Respondent. ... Each party shall bear their own costs.   Signed at Ottawa, Canada, this 19th   day of June 2009.   ... [OFFICIAL ENGLISH TRANSLATION]     REASONS FOR JUDGMENT   Lamarre J.   [1]               This is an appeal from the assessments made by the Minister of National Revenue (" Minister ") under the Income Tax Act (" ITA ") for the 2003 and 2004 taxation years. ...

Signed at Ottawa, Canada, this 19 th day of June 2007.     “D.G.H. Bowman” Bowman, C.J.       ... Signed at Ottawa, Canada, this 19 th day of June 2007.       “D.G.H. Bowman” Bowman, C.J.   ... Bowman, Chief Justice   DATE OF ORDER AND REASONS FOR ORDER:   June 19, 2007   APPEARANCES:   Counsel for the Appellant:   Edwin Kroft   Counsel for the Respondent: John Shipley Justine Malone   COUNSEL OF RECORD:     Counsel for the Appellant     Name:   Firm: Edwin G. ...

Signed at Ottawa, Canada, this 26th day of August 2008.       “M.A. Mogan” Mogan D.J.           ... The five assets with the largest book value are as follows:   Inventory of property for sale         $6,589,683   Work in progress          8,262,588   Deferred costs          3,931,884   Mortgages receivable          3,228,779   Capital assets, net        28,809,475   [11]     Mr. ... Mogan     DATE OF JUDGMENT:                    August 26, 2008     APPEARANCES:   Counsel for the Appellant: Gregory Ducharme Counsel for the Respondent: Ronald MacPhee   COUNSEL OF RECORD:          For the Appellant:                             Name:                      Gregory Ducharme                               Firm:                     Wallace Klein Partners in Law LLP          For the Respondent:                    John H. ...

Signed at Montréal, Quebec, this 2nd day of April 2007.     "Réal Favreau" Favreau J.     ... [OFFICIAL ENGLISH TRANSLATION]   REASONS FOR JUDGMENT     Favreau J.   [1]      These appeals were heard on common evidence ...     [17]     Consequently, the appeals are dismissed.     Signed at Montréal, Quebec, this 2nd day of April 2007.       ...

Signed at Ottawa, Canada, this 15 th day of May 2008.       “D.G.H. Bowman” Bowman, C.J.     ...   [5]      It is set out more fully in the letter from the Appeals Division of the Canada Revenue Agency:   Analysis:   1.       ... Bowman,                                                           Chief Justice     DATE OF JUDGMENT &    REASONS FOR JUDGMENT:       May 15, 2008   APPEARANCES:   For the Appellant: The appellant himself     Counsel for the Respondent: Bonnie Boucher     COUNSEL OF RECORD:          For the Appellant:                           Name:                                                  Firm:          For the Respondent:                    John H. ...

Little" Little J.       Citation: 2007TCC 605 Date: 20071015 Docket: 2006-3872(IT)I   BETWEEN:   BRENT CHIN,   Appellant, and   HER MAJESTY THE QUEEN,   Respondent.     REASONS FOR JUDGMENT   Little J.   A.  Facts   [1]      The Appellant and Annie Isabelle Castello (" Isabelle ") were married on August 10, 1986 ... (" Separation Agreement ")  (See Exhibit A-1)   [6]      Paragraph 6 of the Separation Agreement provided as follows:   TEMPORARY SUPPORT   6.  ...

The Queen, 2009 TCC 292 (Informal Procedure)         Docket: 2006-1882(GST)I BETWEEN: 1096288 ONTARIO LIMITED, Appellant, and   HER MAJESTY THE QUEEN, Respondent.  ____________________________________________________________________ Appeal heard on March 12, 2009, at Toronto, Ontario.     ... Signed at Ottawa, Canada, this 29th day of May 2009.     “B.Paris” Paris J.           ... Legislation   [11]          The relevant portions of section 2 of Part 1 of Schedule V of the Act read as follows:   Exempt Supplies   Real Property   2. ...

The Queen, 2014 TCC 249     Docket: 2013-3666(IT)APP BETWEEN: CONNIE O'BYRNE, Appellant, and HER MAJESTY THE QUEEN, Respondent.     ... “Patrick Boyle” Boyle J.       Citation: 2014 TCC 249 Date: 20140812 Docket: 2013-3666(IT)APP BETWEEN: CONNIE O'BYRNE, Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... Pentney Deputy Attorney General of Canada Ottawa, Canada       ...

Signed at Ottawa, Canada, this  13th day of November 2012.         "Robert J. Hogan" Hogan J.         Citation: 2012 TCC 398 Date: 20121113 Docket: 2011-2294(IT)I BETWEEN: WALFRED ERICKSON,   Appellant, and   HER MAJESTY THE QUEEN,   Respondent.       ... Hogan   DATE OF JUDGMENT:                  November 13, 2012   APPEARANCES:   For the Appellant: The Appellant himself Counsel for the Respondent: Zachary Froese   COUNSEL OF RECORD:          For the Appellant:                             Name:                                                   Firm:          For the Respondent:                  Myles J. ...

" Gross income                            $61,234           $57,443 Net income                                $2,227            $2,558; (vii)      On September 30, 1999, the Minister sent the appellant a letter informing him of the Minister's decision to establish the undeclared net business income in the amount of $28,747, $53,719 and $86,975 for the 1995, 1996 and 1997 taxation years respectively and to apply to those amounts the penalty set out in subsection 163(2) of the Act; (viii)     the Minister computed the undeclared business income as follows:                                                            1995                 1996 Income according to proposal $89,981 $111,161 (bank account deposits identified) Declared gross income according to amended tax returns                                 $ 61,234           $ 57,443                         $ 28,747           $ 53,718; (ix)       for the 1997 taxation year, the Minister computed the undeclared business income as follows: Accounts receivable as at April 30, 1997           $ 6,139 Sales invoices                                                    $30,192 Deposits            # 19262            $36,339             # 30194            $ 14,305            $ 50,644                                                                                    $ 86 975; (x)       in a Notice of Reassessment dated December 6, 199[9], the Minister established the following amounts of net income from the operation of the business "Guy Dionne Électricien enr.":                                    1995                 1996                 1997 Net income already assessed          $2,227              $2,558             $2,829 Undeclared income added              $ 28,747            $ 53,718            $86,975 Net income                  $ 30,974            $ 56,276            $ 89,804. (c)         Notice of Reassessments dated June 20, 2001 (i)        at the objection stage, the Minister agreed that the undeclared income should be reduced by the following amounts:                                                            1995                 1996 Net business income assessed                                    $30,974            $56,276 Less:                        Deposits from sources                        other than the business $2,596 $15,432 Deposits already taxed by means of invoices                              $5,787 Bad debts                                              $ 2,687 Revised net business income      $ 28,378            $ 32,370; (ii)         by failing to declare $26,150, $29,812 and $86,975 for the 1995, 1996 and 1997 taxation years respectively, the appellant knowingly or under circumstances amounting to gross negligence made a false statement or omission in the tax returns he filed for those taxation years or he participated in, assented to or acquiesced in the making of that false statement or omission, with the result that the income tax payable according to the information provided in the tax statements filed by the appellant for each of those taxation years was lower than the income tax that would have been payable for each of those taxation years. ...