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The Queen, 2009 TCC 67         Docket: 2005-1757(GST)G BETWEEN: TRAITEMENT DE DÉCHETS JRG INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent. ... "Pierre Archambault" Archambault J.     Translation certified true On this 28th day of June 2009       François Brunet, Reviser       Docket: 2005-1758(GST)I BETWEEN: FERTIGEL INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent. ... [OFFICIAL ENGLISH translation]     REASONS FOR JUDGMENT     Archambault J ...

CITATION: 2010 TCC 373   2006-3464(IT)I   BETWEEN:   W. DAVE SLOMAN,   Appellant,   and   HER MAJESTY THE QUEEN,   Respondent.     ... TAX COURT OF CANADA                      Court Number 2006‑3464(IT)I           BETWEEN:   W. ... Halvorsen, CSR(A)          Court Reporter       Table of Contents                                                PAGE     Submission by Mrs. ...

Signed at Toronto, Ontario, this 23rd day of August 2010.     "Réal Favreau" Favreau J.         ... YETMAN,   Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.     ... Signed at Toronto, Ontario, this 23rd day of August 2010.       “Réal Favreau” Favreau J.                       ...

., 2008 TCC 305         Docket: 2007-771(EI) BETWEEN: 3105822 CANADA INC., Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent. ... Signed at Montréal, Quebec, this 16th day of May 2008.       "Lucie Lamarre" Lamarre J.   ... Susan Deichert, Reviser           Citation: 2008TCC305 Date: 20080516 Docket: 2007-771(EI) BETWEEN: 3105822 CANADA INC., Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.   ...

The Queen, 2008 TCC 121 (Informal Procedure)       Docket: 2007-2584(IT)I BETWEEN: LANDMARK AUTO SALES LTD., Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... Signed at Ottawa, Canada, this 28th day of February, 2008.         "G. ...   [21]     For these reasons, the appeal must be dismissed.            ...

”   [4]      In their income tax returns for the 2004 and 2005 taxation years, the Appellants claimed the following rental losses in connection with the apartment in Bosnia:     Loss Claimed on Apartment               2004   2005 Dragica Opacic   $532   $1,862 Milan Opacic   $532   $1,862   [5]      In their income tax returns for the 2004 and 2005 taxation years, the Appellants claimed the following rental losses in connection with the store in Serbia:   Loss Claimed on Store               2004   2005 Dragica Opacic   $946   $1,928 Milan Opacic   $946   $1,928   [6]      In their income tax returns for the 2004 and 2005 taxation years, the Appellants claimed the following business losses in connection with the activities of D-Plus Co.:       2004   2005 Dragica Opacic   $ 5,400   $ 4,998 Milan Opacic   $13,345   $14,256   [7]      By Notices of Reassessment dated November 5, 2007, the Minister of National Revenue (the “Minister”) reassessed the Appellants for the 2004 and 2005 taxation years. ... Import/Export” in the 2004 and 2005 taxation years.   C.      Analysis and Decision   [9]      In the Replies to the Notices of Appeal filed by the Respondent, it was stated that each of the Appellants claimed the following losses for the years indicated:   Dragica Opacic: Store and Apartment Year     Gross Rental Income     Net Rental Losses 2002   $ Nil   $-5,137 2003     633    -4,010 2004     705    -1,478 2005     856    -3,790 2006     532    -4,578 2007     2,720    -2,357     $ 5,446   $-21,350   Milan Opacic: Store and Apartment Year     Gross Rental Income     Net Rental Losses 2002   $ Nil   $-5,137 2003     633    -4,010 2004     705    -1,478 2005     856    -3,790 2006     532    -4,578 2007     2,720    -2,357     $ 5,446   $-21,350   [10]     In the Replies to the Notices of Appeal filed by the Respondent, it was stated that each of the Appellants claimed business losses for the years 2002 through 2007 re the operation of D-Plus Co. The following business losses were claimed by each Appellant:   Dragica Opacic:   Year     Gross Business Income     Net Business Losses 2002   $ 5,845   $-5,844 2003     207    -4,118 2004     835    -5,400 2005     1,253    -4,998 2006     1,203    -3,225 2007     2,500    -8,259     $ 11,843   $-31,844   Milan Opacic:   Year     Gross Business Income     Net Business Losses 2002   $ Nil   $-8,877 2003     207    -11,414 2004     835    -13,345 2005     1,253    -14,256 2006     16,278    -3,486 2007     2,000    -7,524     $ 20,573   $-58,902   [11]     During the hearing, neither of the Appellants made any comment or produced any evidence to indicate or suggest that the losses shown in paragraphs [9] and [10] were incorrect ...

Each party shall bear their own costs.            Signed at Ottawa, Ontario this 25th day of April 2013.     ...   [22]         The requirement in subparagraph 166.2(5)(b)(ii) is satisfied.             ...

Paris” Paris J.   Translation certified true on this 24th day of January 2008.     ...   [46]    For all these reasons, the appeal is dismissed with costs.     ... Paris” Paris J.     Translation certified true on this 24th day of January 2008.       ...

Signed at Ottawa, Canada, this 17th day of December 2004.     “Louise Lamarre Proulx” Lamarre Proulx J.       ... Translation certified true on this 29th day of July 2005.       Daniela Possamai, Translator       Citation: 2004TCC826 Date: 20041217 Dockets: 2002‑2743(EI), 2002-2744(EI), 2002‑2745(EI), 2002‑2746(EI) and 2002‑3730(EI)   BETWEEN: COMMISSION DE LA CONSTRUCTION DU QUÉBEC, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.           ...  ...   [23]     On March 27, 2000, another letter confirmed the above letter.   ...

Signed at Ottawa, Ontario, this 21st day of December 2005.     "Lucie Lamarre" Lamarre, J.         ... Signed at Ottawa, Ontario, this 21st day of December 2005.         "Lucie Lamarre" Lamarre, J.   ... Mostovac   COUNSEL OF RECORD:          For the Appellant:                    Name:                             James Murphy                    Firm:                               Pearl & Associés          For the Respondent:                    John H. ...