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The Queen, 2008 TCC 106         Docket: 2006-1596(IT)G BETWEEN: CDSL CANADA LIMITED, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Brian McCordick, Translator         Docket: 2006-1597(IT)G BETWEEN: GROUPE CGI INC. ...   [28]     The appeals are dismissed with costs.   Signed at Ottawa, Canada, this 25th day of February 2008.     ...

Signed at Ottawa, Canada, this 27 th day of July 2010.       "Patrick Boyle" Boyle J.       ... Brant   COUNSEL OF RECORD:          For the appellant:                             Name:                                                    Firm:                              For the respondent:                     Myles J.  ...

Rip" Rip A.C.J.         Citation: 2007TCC415 Date: 20071217 Docket: 2006-2304(GST)I BETWEEN: SLM DIRECT MARKETING LTD., Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ... Signed at Ottawa, Canada, this 17th day of December 2007.         "Gerald J. ... Rip, Associate Chief Justice   DATE OF JUDGMENT:                    December 17, 2007   APPEARANCES:   Agent for the Appellant: Robin Shorn Counsel for the Respondent: Daniel Segal   COUNSEL OF RECORD:          For the Appellant:                             Name:                                                    Firm:          For the Respondent:                    John H. ...

"Diane Campbell" Campbell J.         Citation: 2009 TCC 449 Date: 20090909 Docket: 2007-868(IT)G      BETWEEN:   MARTIN SZLAVY, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     REASONS FOR JUDGMENT     Campbell J.   [1]      These appeals concern the 2000 and 2001 taxation years. ...   [39]     Accordingly, the appeal is allowed without costs.   Signed at Summerside, Prince Edward Island, this 9th day of September 2009.         ...

The Queen, 2010 TCC 50 (Informal Procedure)       Citation: 2010 TCC 50 Date: 20100305 Docket: 2008-1722(GST)I BETWEEN:   CORPORATION OF THE COUNTY OF RENFREW,   Appellant,   and   HER MAJESTY THE QUEEN,   Respondent.       ... There will be no order as to costs.   Signed at Ottawa, Canada, this 5th day of March 2010.       ... Carr Counsel for the Respondent: Julian Malone     COUNSEL OF RECORD:          For the Appellant:                                 Name:                                         Brian R. ...

The Queen, 2013 TCC 44 (Informal Procedure)       Citation: 2013 TCC 44 Date: 20130327 Docket: 2012-3408(GST)I   BETWEEN:   FP NEWSPAPERS INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ... Signed at Ottawa, Canada, this 27th day of March 2013.       “F.J. Pizzitelli” Pizzitelli J.   ... Beck Counsel for the Respondent: Kristian DeJong   COUNSEL OF RECORD:          For the Appellant:                             Name:                     N/A                               Firm:          For the Respondent:                  William F. ...

Signed at Vancouver, British Columbia, this 17th day of May, 2007.       ... MCKELLAR, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   REASONS FOR JUDGMENT   Rossiter, J.   ... Gaynor Roger     Counsel for the Respondent: Margaret Nott   COUNSEL OF RECORD:          For the Appellant:                             Name:                      Barry Wortzman, Q.C.                               ...

Each party shall bear their own costs.          Signed at Toronto, Ontario this 27th day of March 2012.       ... Woods” Woods J.           Citation: 2012 TCC 97 Date: 20120327 Docket: 2011-2079(EI)   BETWEEN: SHIRAZ VIRANI, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.       ...   [21]          Each party shall bear their own costs.            Signed at Toronto, Ontario this 27th day of March 2012.       ...

(Note: to determine whether a taxpayer is carrying on a business in a taxation year we must examine the relevant facts in that particular taxation year.) [12]          We must now determine the expenses that may be deducted by "Timo Enterprises". [13]          I have concluded that the following expenses are deductible in determining the business income of Timo Enterprises: 1997 Taxation Year                                                                                                 Claimed                                   Allowed Home Insurance                                    50%- $ 280.06                       25%- $ 140.03 Property Tax                                                          50%- 1,168.80                       25%-    584.40 Mortgage Interest                                                 50%- 5,048.36                       25%- 2,524.18 Utilities                                                   50%- 1,071.32                       25%-    535.66 Telephone                                                              15%-    115.93                         15%-    115.93 Supplies                                                  100%- 460.17                        100%- 460.17 Office                                                                      100%-    28.75                         100%-    28.75 Capital Cost Allowance                                       732.76                    50%-    366.38                 Amount to be allowed for 1997               $9,204.53                                 $4,755.50 (See Exhibit A-6.) 1998 Taxation Year                                                                                                 Claimed                                   Allowed Property Tax                                                          25%- $1,010.73                      25%-$1,010.73 Mortgage Interest                                                 25%- 2,520.43                       25%- 2,520.43 Utilities                                                   25%- 675.70                         25%- 675.70 Telephone                                                              15%-    63.32                          15%-    63.32 Supplies                                                  100%- 237.71                        100%- 237.71 Capital Cost Allowance                                       968.55                    50%-    484.27 Amount to be allowed for 1998               $5,668.87                                $4,992.16 (See Exhibit A-7.) [14]          The appeals for the 1997 and 1998 taxation years will be allowed to permit the Appellant to deduct the expenses as outlined in paragraph [13] above. ... Little" J.T.C.C.COURT FILE NO.:                                   2002-844(IT)I STYLE OF CAUSE:                                               Timo Puhakka and                                                                                                 Her Majesty the Queen PLACE OF HEARING:                                         Toronto, Ontario DATE OF HEARING:                                           July 23, 2002 REASONS FOR JUDGMENT BY:      The Honourable Judge L.M. Little DATE OF JUDGMENT:                                       September 10, 2002 APPEARANCES: For the Appellant:                                                 The Appellant himself Counsel for the Respondent:              Xenia Proestos (Student-at law) COUNSEL OF RECORD: For the Appellant:                 Name:                                Firm:                  For the Respondent:                             Morris Rosenberg                                                                                 Deputy Attorney General of Canada                                                                                                 Ottawa, Canada 2002-844(IT)I BETWEEN: TIMO PUHAKKA, Appellant, and HER MAJESTY THE QUEEN, Respondent. ...

Signed at Toronto, Ontario this 25 th day of April, 2008.     “J. Woods” Woods J.     Citation: 2008TCC243 Date: 20080425 Docket: 2005-3862(IT)G   BETWEEN:   ALLAN FENWICK, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... I will include this direction as part of the judgment.               Signed at Toronto, Ontario this 25 th day of April, 2008.     ...