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., 2008 TCC 562           Citation:  2008 TCC 562   Dockets: 2007-4193(EI); 2007-4196(CPP)   BETWEEN:   10TATION EVENT CATERING INC.,   Appellant, and   THE MINISTER OF NATIONAL REVENUE,   Respondent.     ... ---Whereupon the sitting was concluded at 2:56 p.m.                     I HEREBY CERTIFY THAT I have, to the best    of my skill and ability, accurately recorded    by Shorthand and transcribed therefrom, the               foregoing proceeding.                                                                                           ...

“B.Paris” Paris J.           Citation: 2012 TCC 434 Date: 20121212 Docket: 2011-2274(IT)G BETWEEN: NORAN WEST DEVELOPMENTS LTD., Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ...   [3]        Noran opposes the respondent’s application.   Factual background   [4]        Noran carries on the business of real estate development. ... The waiver letter read as follows:   Without Prejudice               Waiver of Right of Objection or Appeal               Canada Revenue Agency             Appeals Division, 430-01 Burnaby-Fraser Tax Services Office STC 9755 King George Hwy Surrey BC V3T 5E1   Attn: M. ...

The Queen, 2013 TCC 15         Docket: 2010-1002(GST)G BETWEEN: I-D Foods corporation, Appellant, and   HER MAJESTY THE QUEEN, Respondent.  ____________________________________________________________________ Appeal heard on November 13, 2012, at Montreal, Quebec.   ... Signed this 17 th day of January 2013.     “Pierre Archambault” Archambault J.           Citation: 2013 TCC 15 Date: 20130117 Docket: 2010-1002(GST)G BETWEEN: I-D Foods corporation, Appellant, and   HER MAJESTY THE QUEEN, Respondent.         ...

Signed at Calgary, Alberta, this 17th day of September 2003.           ... Porter" Porter, D.J.       Citation:2003TCC521 Date:20030917 Docket: 2003-122(EI) BETWEEN: MARLENE WENTZELL,   Appellant, and   THE MINISTER OF NATIONAL REVENUE,   Respondent.     ...

Signed at Ottawa, Canada, this 3rd day of May 2011.     “B. Paris” Paris J.         ... McNeill                      Firm:              For the Respondent:                            Myles J. ...   [6]           Supra at para. 28.   [7]           2009 FCA 146.   [8]           Supra, at para. 8 ...

Signed at Ottawa, Canada, this 9th day of July 2007.   “Donald G.H. Bowman” Bowman C.J.         ...   [4]      The definition of eligible relocation in section 248 is as follows:   248. (1) Definitions — In this Act,  ...   ... Bowman” Bowman C.J.     Schedule A                 Schedule B     CITATION:                                       2007TCC394   COURT FILE NO.:                            2006-2678(IT)I   STYLE OF CAUSE:                          JOHN NAGY v. ...

Signed at Ottawa, Canada this 29 th day of June 2012.     "J.E. Hershfield"    Hershfield J.       Citation: 2012 TCC 235 Date: 20120629 Dockets: 2005-1631(IT)G 2005-1760(IT)G   BETWEEN:   POTASH CORPORATION OF SASKATCHEWAN INC.,   Appellant, and     HER MAJESTY THE QUEEN, Respondent.       ... Analysis      [45]    My analysis can be dealt with under separate headings:                      A.      ...

"; [[diagram translation: 162454 Canada Inc. 37,5% = 37.5% 62,5% = 62.5% 128065 Canada Inc. autres = others Système de communication Incotel inc. = same]] (j)          A purchase agreement dated May 24, 1991, indicated that "Les systèmes de communication Incotel" would pay $301,500 for the purchase of shares and technology by issuing cheques submitted directly to each shareholder for this purchase. ... Subparagraph (9)(a)(ii) provides the following as a definition of ITCs: " investment tax credit " "investment tax credit of a taxpayer" at the end of a taxation year means the amount, if any, by which the aggregate of (a)         the aggregate of all amounts each of which is the specified percentage of... (ii)         a qualified expenditure made by him in the year,             Subsection (9) defines a qualified expenditure as follows: " qualified expenditure " means an expenditure in respect of scientific research and experimental development made by a taxpayer after March 31, 1977 that qualifies as an expenditure described in paragraph 37(1)(a) or subparagraph 37(1)(b)(i), but does not include...             ...

The Queen, 2014 TCC 29 (Informal Procedure)         Docket: 2012-912(GST)I BETWEEN: LYLE BRAITHWAITE, Appellant, and   HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________   Appeal heard on common evidence with the appellant’s appeal (2012-911(IT)I) on March 19, 2013, at Nanaimo, British Columbia.   ... Signed at Ottawa, Canada, this 28th day of January 2014.     "Réal Favreau" Favreau J.           ... (denied)   Analysis and Conclusion   [5]              The adjustments to ITCs made by the Canada Revenue Agency (the “CRA”) in respect of the appellant’s 2005 and 2006 taxation years are as follows:       2005   2006   $  $ Advertising — 219.32 Interest 246.40 — Telephone/office/other 385.13 360.51 Travel 286.58 347.23 Motor Vehicles 116.52 75.77 CCA Addition 134.09 —  _________________ Total: $1,168.72 $1,002.83   [6]              The ITC adjustments resulted from adjustments to the appellant’s business expenses for the 2005 and 2006 taxation years. ...

The Queen, 2007 TCC 405                                                                                                  Court File No. 2003-22(IT)G                                                                                                                      2003-2023(IT)G                                                     TAX COURT OF CANADA     BETWEEN:                                                            IRFAN S. QADIR                                                                                                                                 Appellant                                                                   - and-                                                 HER MAJESTY THE QUEEN                                                                                                                               Respondent                 JUDGMENT RENDERED BY HONOURABLE MR. ... APPEARANCES   Mr. Thomas McRae                                                                                        for the Appellant     Ms Marie-Therese Boris                                                                              for the Respondent Ms Jenna Clark   Also Present:   Ms Roberta Colombo                                                                                       Court Registrar    Ms Shirley Sereney                                                                                           Court Reporter                                                  A.S.A.P. ...