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Rip" Rip A.C.J.           Citation: 2008TCC324 Date: 200805 30 Docket: 98-712(IT)G BETWEEN: GLAXOSMITHKLINE INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ... Newcomb 19, 21   Para. 20       N   Read-stands alone.   25.                ... E. 15     Para 10         N   Does not add to read-in.   Nelson 26-43   Paras 18-23,         N Explanation of different transfer pricing methods does not clarify or explain read-in. 44-47   Y   Clarifies read-ins by identifying assumptions that calculations were based on.   ...

Signed at Montréal, Quebec, this 9th day of July 2008.     "Réal Favreau" Favreau J.             ...

Signed at Ottawa, Canada, this 22nd day of October 2010.     "Diane Campbell" Campbell J.           ... Chappell applied this figure to the Appellant’s property and the results were reproduced in a second table at page 17 of the report:   Rental Allocation               Floor Area 100% Rate   Ratio   Rent/Floor Ground Floor   732.21  ft. 2  x $  11.50  /ft. 2 x 100% =  8,420.42 Second Floor   212.16  ft. 2  x $  11.50  /ft. 2 x 50% =  1,219.92 Basement   424.00  ft. 2  x $  11.50  /ft. 2 x 25% =  1,219.00 Total 1,368.37 ft. 2                          10,859.34   [10]          Mr. ...   [17]          The appeals are therefore dismissed, with costs.   Signed at Ottawa, Canada, this 22nd day of October 2010.     ...

Schedule A to                                                                                     Maurice Arnold                                                                                     Reply to Notice of Appeal Rental Income and Expenses                                                                             1994                  1995                  1996             Rental Income                                       $ 6,094.62       $ 1,778.95       $ 3,545.36             Insurance                                               $     256.79        $     258.06        $     256.36             Property Taxes                             1,459.34           1,487.95           1,314.71             Interest                                                     2,807.43           2,642.16           2,539.15             Cable, Water, Park Maintenance              3,741.58           l,693.43           1,804.07             Bank Charges                                              196.69        230.60            Nil             Repairs and Maintenance                          1,837.04            377.48            136.36             Hydro                                                       442.55             576.51            Nil             Housekeeping                                            327.82             377.48             Professional Fees                                        Nil                    Nil                        80.25             Rental Expense                               Nil                     822.03            145.91             Depreciation                                              6,062.00           5,455.80               Nil                Total Rental Expenses                            $17,131.24       $13,921.50       $6,276.81             Net Rental Income (Loss)                      ($10,226.62)    ($12,142.55)     ($2,731.45)             Appellant's Share (50%)                        ($ 5,113.31)    ($ 6,071,27)    ($1,365.72)" [5]      At the hearing, Mr. ... Watson DATE OF JUDGMENT:                     May 2, 2000 APPEARANCES: For the Appellant:                      The Appellant himself Counsel for the Respondent:      Sherry Darvish                                                 Shameem Rashid COUNSEL OF RECORD: For the Appellant: Name:                 Firm:                  For the Respondent:                  Morris Rosenberg                                                 Deputy Attorney General of Canada                                                           Ottawa, Canada COURT FILE NO.:                             1999-3296(IT)I STYLE OF CAUSE:                           Judilee Arnold and H.M.Q. ... Watson DATE OF JUDGMENT:                     May 2, 2000 APPEARANCES: Agent for the Appellant:             Maurice Arnold Counsel for the Respondent:      Sherry Darvish                                                 Shameem Rashid COUNSEL OF RECORD: For the Appellant: Name:                 Firm:                  For the Respondent:                  Morris Rosenberg                                                 Deputy Attorney General of Canada                                                           Ottawa, Canada ...

Signed at Ottawa, Canada, this 4th day of June 2014.     "K. Lyons" Lyons J.         ...   [45]       The appeal is dismissed.              Signed at Ottawa, Canada, this 4th day of June 2014.     ...   [9]                Address for service.   [10]             Exhibit R-5 ...

Signed at Calgary, Alberta, this 21st day of October 2002.           "Michael H. ... Porter" D.J.T.C.C.         2000-3667(EI)   BETWEEN:   BETH MCMORRAN O/A MCMORRAN & ASSOCIATES,   Appellant, and   THE MINISTER OF NATIONAL REVENUE,   Respondent, and   PAULINE BAKKEN, Intervenor.   ... SCOTT, ANNE SEVERSEN, ANN SHAW, THEREZA SLOAN, MICHELLE SMITH, E.             ...

Harvey is entitled to the following additional deductions:   •         $2,000 in home office expenses in each of his 2003 and 2004 taxation years;   •         $1,200 in meals and entertainment in each of his 2003 and 2004 taxation years;   •         $600 in taxi expenses in 2003;   •         $1,200 in parking expenses in 2003;   •         $13,623.70 in vehicle repair expenses in 2004; and   •         $2,575.36 in vehicle lease expenses in 2004.   Signed at Ottawa, Canada, this 26 th day of September 2013.         “David E. ... Davis to be a credible witness.     The Business:   [7]              Mr. ...

The Queen, 2012 TCC 366       Docket: 2010-2038(IT)G   BETWEEN:   LABORATOIRE DU-VAR INC., Appellant,   and   HER MAJESTY THE QUEEN, Respon dent.   ... Trudeau and Louise Nadon, is dismissed, without costs.     Signed a t Ottawa, Canada, this 17th day o f October 2012.           ... François Brunet, Revisor       Citation: 2012 TCC 366 Date: 20121017 Docket: 2010-2038(IT)G   BETWEEN:   LABORATOIRE DU-VAR INC., Appellant,   and   HER MAJESTY THE QUEEN, Respondent.   ...

The Queen, docket 2000-3125(IT)G         [OFFICIAL ENGLISH TRANSLATION]   2000-3125(IT)G   BETWEEN: CAROLINE PELLETIER, Appellant, and   Her Majesty The Queen, Respondent.     ... Sophie Debbané, Revisor             [OFFICIAL ENGLISH TRANSLATION]   2000-3129(IT)G   BETWEEN: LYNE CREVIER, Appellant, and   Her Majesty The Queen, Respondent.     ... Dussault" J.T.C.C.       Translation certified true on this 16th of May 2003.         ...

La Reine, 2007 TCC 759           Docket: 2004-1580(GST)G BETWEEN: 9030-2340 QUÉBEC INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... RATE TAXES OWING RATE TAXES OWING Bottled beers inventory: 960 bottles                   15,768               $3.25                        $51,246.00     3%                 $49,708.62     7%          $3,479.60     7.5%                  $3,989.12 Imported beer (brewers & SAQ)                   1,440             $4.17                        $6,004.80   3%                 $5,824.66   7%           $407.73   7.5%                 $467.43$ Draft beer (glasses) Inventory: 480                   9,122             $2.49                      $22,713.53 (10%) 5% ($20,442.40)             $21,577.85   7%        $1,510.45   7.5%                $1,731.62 Draft beer (half-pitcher) Inventory: 37                      705             $5.91                        $4,165.96 (10%) 5%          ($3,749.90)               $3,957.66    7%           $277.04   7.5%                   $317.60 Draft beer (pitcher) Inventory: 66                   1 250           $10.97              ($ 13,712.50)                    $13,714.69 (10%) 5%        ($ 12,341.25)             $13,028.96   7%           $912.03   7.5%                $1,045.57 Wines ($78,377.15) Kitchen wine: $8,250 Inventory: $2,828.40 Spirits Inventory: $238.75 ($64,877.25)       $67,298.75     $5,355.63     219.25%            (0.00)     350.00%            ($ 142,243.37)                  $147,552.51                ($ 5,355.63)                    $18,744.71 (10%) 5%   (10%) 3%      ($ 128,019.03)           $140,174.88           ($ 4,820.07)             $18,182.36   7%     7%        $9,812.24     $1,272.77   7.5%     7.5%              $11,249.03           $1,459.13   Reconstituted meals   $1,558,914.62                  $1,558, 914.62 (10%) 5%   ($ 1,101,807.16)        $1,480,968.89   7%                 $103,667.82   7.5%                                       $118,847.75   TOTAL             $1, 326,713.09        $1,733,423.89                     $121,339.67                             $139,107.27 G.S.T.DECLARED Q.S.T. ... RATE TAXES OWING RATE TAXES OWING   Bottled beer               1,392             $3.25                  $4,524.00   3%             $4,388.28   7%           $307.18   7.5%                    $352.16 Imported beer (brewers  & SAQ)                  120             $4.17                     $500.40   3%                $485.39   7%             $33.98   7.5%                      $38.95   Draft beer (glasses)               1,084             $2.94                  $3,186.96 (10%) 5%             $3,027.61   7%           $211.93   7.5%                    $242.97 Draft beer (half-pitcher)                    84             $6.95                     $583.80 (10%) 5%                $554.61   7%             $38.82   7.5%                      $44.51 Draft beer (pitcher)                  149           $12.95                  $1,929.55 (10%) 5%             $1,833.07   7%           $128.32   7.5%                    $147.10   Wines    ($853.72)        $3,755.02       243.57%                  $9,146.10 (10%) 5%             $8,688.80   7%           $608.22   7.5%                    $697.28   Spirits           $208.03         (0.00)     350.00%                     $728.11 (10%) 3%                $706.26   7%             $49.44   7.5%                      $56.68   Reconstituted meals      $96,629.96                  $96,629.96   5%           $91,798.46   7%        $6,425.89   7.5%                 $7,366.83 TOTAL               $111,482.48                       $7,803.77                                $8,946.47   $95,870.15 $109,971.58           G.S.T. ...