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Signed at Ottawa, Canada, this 5th day of December 2008.   “B. Paris” Paris J.       ...     [74]          During the years in issue Ms. Jim lived with her sister on a reserve in North Vancouver.         ...

Signed at Toronto, Ontario, this 23rd day of August 2010.     "Réal Favreau" Favreau J.         Citation: 2010 TCC 292 Date: 20100823 Dockets: 2008-3723(EI) 2008-3721(CPP)   BETWEEN: MARTIN BEAN,   Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.     ... Yetman Counsel for the Respondent: Tanis Halpape   COUNSEL OF RECORD:          For the Appellant:                             Name:                                                    Firm:          For the Respondent:                    Myles J. ...

Q.         All right. Did you do any cleaning around the house? A.         ... Wilson a $5000 radar for his boat; cleaned condominium (said to be in lieu of rent) 1995 ·         same as above ·         March/April: husband and daughter receive green cards Year Indicia for Permanent Home in Canada Indicia Against Permanent Home in Canada 1993 ·         her family rented a home in Windsor ·            did not own home; sold family home in 1992 (in contemplation of moving to U.S.) ·         Appellant visited her family every weekend ·            Family fully intended to emigrate to U.S.; thought they would obtain green cards within a year or so 1994 ·         Same as above ·            Same as above 1995 ·         Same as above ·            husband and daughter obtain green cards: March/April [44]From a review of the above Commentary and the charted indicia, I conclude that it is possible to determine that the Appellant had a permanent home in Canada. ... Vital Interests in Canada 1993 ·         worked in U.S.full-time ·            husband, son and daughter were in Canada ·         carried Michigan driving licence ·         visited Canada almost every weekend ·         switched from Windsor Operating Room Nurses Association to equivalent in Michigan ·         had own phone line in Canada, for purpose of retrieving messages ·         was member of various other American nursing organizations ·         retained Canadian nursing license ·         family visited her often in U.S. ·         sent money to Canada in amount upwards of $8,500 ·         had lots of friends living in Michigan ·         retained Ontario driver's licence ·         attended lots of nurses meeting, et cetera, in Michigan ·         retained and visited Canadian doctor and dentist ·         as of September, had no Canadian property in her name (closed all Canadian bank accounts) ·         was a member of the Ontario Health Insurance Plan ·         had several American credit cards ·         various recreational activities in Michigan, formerly enjoyed in Ontario ·         paid taxes as a U.S. resident 1994 ·         lived on boat in summer; boating forms large part of social life during boating season ·         stored boat in Ontario from winter 1994 to April 1995 1995 ·         same as above ·         March: she and her husband bought property in Ontario for recreational/rental income purposes ·         stored boat in Ontario from November through end of 1995 [49]My conclusion, upon review of these indicia, is that the Appellant had a centre of vital interests in both Canada and the U.S. ...

Rip" Rip C.J.           Citation: 2013 TCC 362 Date: 20131204 Docket: 2010-3729(IT)G BETWEEN: MERRILL CORBIN STRACHAN, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ...   [40]         Mr. Hawkins' updated estimates of values of Northside are:     January 29, 2001 February 22, 2002 December 9, 2004   En bloc value             $ 263,000            $ 334,000              $ 292,000 $ / share                    6,575                   2,904                     2,539   [41]         In his report Mr.  ... The expenses for travel and professional fees should be adjusted as follows:     1999 2000 2001 2002 2003 2004   Travel   $22,000   $30,000   $25,177   $22,000   $15,093   $33,000   Professional Fees [10]   $30,000   $13,004   $33,000   $15,000   $15,000   $10,048   [61]         With respect to the adjusted book value by Mr.  ...

Signed at Ottawa, Canada, this 19 th day of October, 2010.       “G.A. Sheridan” Sheridan J.         Citation: 2010TCC535 Date: 20101019 Docket: 2008-1259(IT)G BETWEEN: CONSTANCE PICKARD, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... Signed at Ottawa, Canada, this 19 th day of October, 2010.       “G.A. ...

This paragraph reads as follows:                    [TRANSLATION] 5.          ... DEC. 643.50 637.00 539.50 578.50 526.50 * 731.50 520.00 520.00 650.00 520.00 520.00 598.00 572.00 565.50 598.00 731.50 √ 572.00 585.00 572.00 520.00 √ √ 434.72 + 114.66 3533-3947 3954 3963 3979 3992 4008 4053-4064-4037 4077 4088 4121 4147 4161 4175 4192 4207 4227 4242 4261 02-04-95 02-18-95 02-19-95 03-04-95 03-18-95 04-01-95 04-15-95 05-13-95 05-27-95 05-01-95 06-10-95 06-24-95 08-05-95 09-02-95 09-16-95 09-30-95 10-14-95 10-28-95 11-11-95 11-25-95 12-09-95 TOTAL 1,676.22 1,209.00 1,105.00 1,291.16 1,258.00 731.50 1,092.00 1,105.00 1,222.00 1,040.00 520.00 $12,977.88 *         LOST STUB                                                    GROSS TOTAL                        $12,977.88 +        BONUS                                                           TOTAL IN DEC ...                     $15,317.38 √           NOT WORKED                                          DIFF ...

Translation certified true on this 9th day of January 2013.     François Brunet, Revisor                                       Appendix 1 UNANIMOUS SHAREHOLDER AGREEMENT (RELEVANT PORTION)     UNANIMOUS AGREEMENT AMONG THE SHAREHOLDERS OF BIOARTIFICIAL GEL TECHNOLOGIES (BAGTECH) INC.   ... Fractions of shares resulting from the changes referred to above will not be taken into account.                                   39 Amendments to the Unanimous Shareholders Agreement [T ranslation]   AMENDMENTS TO THE BIOARTIFICIAL GEL TECHNOLOGIES (BAGTECH) INC. ... Colin Bier is a Director appointed by the Group C Shareholders.               ...

[OFFICIAL ENGLISH TRANSLATION]     REASONS FOR JUDGMENT   Bédard J.     [1]               These are appeals heard on common evidence. ... Fleuriault 1.00 1.00 1.00 1.00 1.00   [illegible] 1983 / 25-05-1999 1.00 1.00 1.00 1.00 1.00   Yamaha ATV YTM 1984 / 21-06-1993 1.00 1.00 1.00 1.00 1.00   Yamaha VX750 1992 / 11-08-2003--- 500.00 500.00   Volks Fox 1987 / 05-12-2000 1.00 1.00 1.00 1.00 1.00   Honda ATV ATC20 1984 / 30-10-2001 1.00 1.00 1.00 1.00 1.00   Acura Integra 1990 / 03-12-2003- 500.00 500.00 500.00 500.00   Hyundai Elantra 1994 / 26-03-2004---- 500.00   Trailer 2003 / 11-08-2003--- 500.00 500.00   Volks Jetta 1986 / 23-04-2001 1.00 1.00 1.00 1.00 1.00   Volks Passat 1993 / 13-03-2004-----   Volks Jetta 1987 / 19-08-1997 1.00 1.00 1.00 1.00 1.00   Volks Jetta 1987 / 18-06-2003---- 500.00   Volks Jetta 1990 / 18-03-1998 1.00 1.00 1.00 1.00 1.00   Volks Jetta 1992 / 10-07-2001 1.00 1.00 1.00 1.00 1.00                 TOTAL PERSONAL ASSETS 474.09 30,960.48 30,792.56 51,044.12 51,928.97     Taxpayer: Denis Quentin                                                    APPENDIX 2                                                                                                                                                 Prepared: July 19/06 Audit period:   01/04/02                 to      31/03/04                                                                                                 Statement- assets                 31/03/2002 31/12/2002 31/03/2003 31/12/2003 31/03/2004 F/T PERSONAL ASSETS                           Personal loan from Louis Valcourt--- 5,000.00 5,000.00   Credit [illegible]-----   Credit card Royal Bank Visa 5.39 (2.35) 96.96 13.44 (2.22)   Credit card National Bank Master 190.93 2.24 45.20 503.65 39.84                 TOTAL PERSONAL ASSETS 196.32 (0.11) 196.21 5,517.09 5,037.62                 Net worth (minus assets) 277.77 30,960.59 30,596.35 45,527.03 46,891.35                 Net worth previous year n/a 277.77 30,960.59 30,596.35 45,527.03                 Increase (decrease) of net worth n/a 30,682.82 (364.24) 14,930.68 1,364.32     Taxpayer: Denis Quentin                                                    APPENDIX 3                                                                                                                                                 Prepared: July 19/06 Audit period:   01/04/02                 to      31/03/04 Calculation of difference in total income using net worth               31/12/2002 31/03/2003 31/12/2003 31/03/2004 F/T             Increase (decrease) of net worth (according to Appendix 2 30,682.82 (364.24) 14,930 1,364.32               Adjustment to total income                       Additions           Personal expenses / $1,000 per month 9,000.00 3,000.00 9,000.00 3,000.00   [illegible] from the company 9117-4508 Qc. Inc. 19,860.22---   Federal income tax 145.70---   Provincial income tax 97.12---   QPP on income 82.30---   EI on income----   Federal tax on employment insurance 176.50---   Provincial tax on employment insurance 92.00---               Total additions 29,453.84 3,000.00 9,000.00 3,000.00               Deductions           Federal tax reimbursement-- 322.05-   Provincial tax reimbursement 69.74- 363.42-   GST credit 241.50 81.25 208.59 63.67   QST credit 257.00- 158.00-               Total deductions 568.24 81.25 1,052.06 63.67               Net adjustments (additions minus deductions) 28,885.60 2,918.75 7,947.94 2,936.33               Total income according to adjusted net worth 59,568.42 2,554.51 22,878.62 4,300.65               Less: Total reported income (line 150)                       Employment insurance from April 1 to December 31 3,058.50---   Canteen income from April 1 to December 31 2,839.00---               Difference in total income according to net worth 53,670.92 2,554.51 22,878.62 4,300.65     CITATION:                                       2009 TCC 461   COURT FILE NO.:                            2008-173(IT)I                                                           2008-174(IT)I   STYLE OF CAUSE:                          DENIS QUENTIN and 9117-4508 QUÉBEC INC. ...

“Johanne D’Auray” D’Auray J.         Citation: 2012 TCC 416 Date: 20121128 Docket: 2010-2002(GST)I BETWEEN: CONSTRUCTION BIAGIO MAIORINO INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ...     [2]              There are three questions in issue:  -        Management fees. ... No costs are awarded.     Signed at Ottawa, Canada, this 28 th day of November 2012.       ...

The Queen, 2012 DTC 1201 [at at 3514], 2012 TCC 238 (Informal Procedure)         Docket: 2011-524(IT)I BETWEEN: VICTOR G.E. ... KREUZ, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       REASONS FOR JUDGMENT   D'Auray J ...     [1]              The issues in this appeal are:   a.                  ...