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Woods” Woods J.       Citation: 2009 TCC 373 Date: 20090721 Dockets: 2007-4892(IT)I 2007-4976(IT)I   BETWEEN:   EXIDA.COM LIMITED LIABILITY COMPANY, Appellant, and   HER MAJESTY THE QUEEN, Respondent;   AND BETWEEN:   TONOGA INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... Woods” Woods J.     SCHEDULE A   AGREED STATEMENT OF FACTS- EXIDA   1.                   ... (" Act ").   AGREED STATEMENT OF FACTS- TONOGA   1.                   ...

The Queen, 2010 TCC 442 (Informal Procedure)           Docket: 2009-1545(IT)I BETWEEN: HAGOP HANNA, Appellant, and   HER MAJESTY THE QUEEN, Respon de nt.____________________________________________________________________ [OFFICIAL ENGLISH TRANSLATION]   Appeal heard on May 17, 2010, at Montréal, Quebec.   ... [OFFICIAL ENGLISH TRANSLATION]   REASONS FOR JUDGMENT   Hogan J.   Introduction   [1]               This is an appeal regarding the 2002, 2003, 2004 and 2005 taxation years. ... Hogan   DATE OF JUDGMENT:                    September 7, 2010   APPEARANCES:   For the appellant: The appellant himself     Counsel for the respondent; Antonia Paraherakis   COUN SEL OF RE CORD:          For t he appellant:                        Name:                                                  Firm:          For the respondent:                     Myles J. ...

The Queen, 2007 TCC 478 (Informal Procedure)       Docket: 2007-1145(IT)I BETWEEN: LENORA P. ... Signed at Ottawa, Canada, this 20th day of August, 2007.       "G. ... Sheridan   DATE OF JUDGMENT:                     August 20, 2007   APPEARANCES:   Agent for the Appellant: David Randell     Counsel for the Respondent: Selena Sit   COUNSEL OF RECORD:          For the Appellant:                             Name:                                                                                                          Firm:                                                                                          For the Respondent:                    John H. ...

Signed at Ottawa, Canada, this 11th day of January 2010.     “Pierre Archambault” Archambault J.         ...   [85]          For all these reasons, Dynamex’s appeals are dismissed.         ...

Signed at Vancouver, British Columbia, this 30 th day of November 2009.       ... Little” Little J.         Citation:  2009 TCC 10 Date: 2009 1130 Docket: 2006-215(IT)G   BETWEEN: CHRISTINE RABY, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   AMENDED REASONS FOR JUDGMENT   Little J.     A.                FACTS   [1]      Aapex Driving Academy Ltd. ...

Kaneira                                                                                           for the Respondent     Also Present:   Mr. ... Nethercut                                                                                           Court Registrar                                              A.S.A.P. ... THE REGISTRAR:  This matter is concluded. ‑‑‑ Whereupon concluding the oral reasons for judgment.                         ...

     (4) For the purposes of subsection 118(1), the following rules apply:  ...   ...   [32]         Each party shall bear its own costs.   Signed at Ottawa, Canada, this 27th day of July 2012.       ... Kirvan                                                           Deputy Attorney General of Canada                                                           Ottawa, Canada               ...

WALSH             Appellants  - and-   HER MAJESTY THE QUEEN               Respondent   HEARD BEFORE  THE HONOURABLE MR. ... APPEARANCES:   Mr. Michael Hunziker for the Appellants   Mr. Louis L'Heureux              for the Respondent   Also Present:   Ms Roberta Colombo              Court Registrar Ms Penny Stewart                   Court Reporter   A.S.A.P. ... Penny Stewart, Chartered Shorthand Reporter             ...

Signed at Ottawa, Canada, this 19 th day of December 2013.   “Johanne D’Auray” D’Auray J.       ...   [3]              The respondent filed written representations opposing the appellant’s motion.   2. ... Signed at Ottawa, Canada, this 19 th day of December 2013.       “Johanne D’Auray” D’Auray J.       ...

Help with the English language,                                 6. Attendance in church,                                 7. ... The Appellant agreed that the details of the losses claimed are as follows:                                 1992                                 1993                                 1994                 Revenue                 $ 925.00 $ 775.00      $ 950.00                 Accounting           60.00      60.00        60.00                 Meals & Entertainment       280.00      308.00    377.00                 Motor Vehicle    350.00    401.00      489.00                 Housing & Food                   2,320.00 1,540.00 1,879.00                 Net income (loss)                 $(2,085.00)                 $(1,534.00)                 $(1,855.00)                 Less:                 Personal portion of                               entertainment (20%) $ 56.00                 $ 62.00 $ 189.99                                 Total                 $(2,029.00)                 $(1,427.00)                 $(1,666.00) [8]            The figures for "Housing & Food" expenses were not broken down individually by the appellant in his income tax returns or in evidence. However, Accounting, Meals, Entertainment and Motor Vehicle do not relate to the work space and they are separately deductible, since the Appellant had a reasonable expectation of profit from the business in the years in question. [9]            As a result the Appellant is entitled to a deduction in addition to that already allowed by the Minister of National Revenue, for the years in question which is calculated as follows:                                 1992                                 1993                                 1994                 Accounting           $ 60.00 $ 60.00        $ 60.00                 Meals & Entertainment       280.00      308.00    377.00                 Motor Vehicle    350.00    401.00      489.00                 Subtotal:                 $(690.00)                 $(769.00)                 $(926.00)                 Less:                 Personal portion of                 entertainment (20%) $ 56.00                 $ 62.00 $ 189.00                 Net:      $ 636.00      $ 707.00 $ 737.00 [10]          The loss allowed pursuant to subsection 18(12) and the amount of loss which he is entitled to carry forward pursuant to paragraph 18(12)(c) is calculated as follows:                                 1992                                 1993                                 1994                 Housing & Food $2,320.00                 $1,540.00                 $1,879.00                 Less: Revenue     925.00                 775.00    950.00                 18(12)(c) Amount: $1,405.00                 $ 765.00 $ 929.00 [11]          The appeal is allowed on the foregoing basis. [12]          The appeal is referred to the Minister of National Revenue for reconsideration and reassessment accordingly. ...