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Hogan       Citation: 2011 TCC 532 Date: 20111122 Docket: 2010-3405(IT)I   BETWEEN: MYRON C. STOGRIN, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       REASONS FOR JUDGMENT     Hogan J ...  ...   (5) Definitions — The following definitions apply for the purpose of this section.  ...   ...

The Queen, docket 2002-745(IT)I (Informal Procedure)         [OFFICIAL ENGLISH TRANSLATION]   2002-745(IT)I   BETWEEN: ROBERT SÉGUIN, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... Signed at Ottawa, Canada, this 10th day of January 2003.   "Lucie Lamarre" J.T.C.C.         Translation certified true on this 19 th day of February 2004.       Sophie Debbané, Revisor         [OFFICIAL ENGLISH TRANSLATION]   Date: 20030110 Docket: 2002-745(IT)I   BETWEEN: ROBERT SÉGUIN, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ...

Webb” Webb, J.       Citation: 2010TCC576 Date: 20101117 Docket: 2008-2213(IT)G BETWEEN: ENVISION CREDIT UNION, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ... The Amalgamation Agreement provided as follows:   1.1       In this Agreement:   …               (f)         “Effective Time” means the commencement of the Amalgamation Date;   …   2.2       The amalgamation will be effective as and from the Effective Time ... Signed at Halifax, Nova Scotia, this 17 th day of November, 2010.         ...

Chamberlain, Reviser       Citation: 2012 TCC 164 Date: 20120530 Docket: 2011-2152(EI) BETWEEN: FRANCOIS-PHILIPPE CLOUTIER AND JULIE FARLEY, Appellants, and   THE MINISTER OF NATIONAL REVENUE, Respondent, and   CAROLLE LACHANCE, Intervener.   ...   [47]         I therefore conclude that the work at issue was performed as part of a contract of service for the following reasons:   ·         the regularity, continuity and indeterminate duration of the work; ·         the structure, start and end of work decided exclusively by the payer; ·         the caregiver's lack of autonomy; ·         the exclusivity. ...   [65]         For these reasons, the appeal is dismissed.   Signed at Ottawa, Canada, this 30th day of May 2012.     ...

The Queen, 2011 TCC 544 (Informal Procedure)       Docket: 2011-1073(GST)I BETWEEN:   PIERRETTE BARIBEAU, Appellant, and   HER MAJESTY THE QUEEN, Respondent. ... Daniela Possamai, Translator           Docket: 2011-1075(GST)I BETWEEN:   LIBOIRE BEAULIEU, Appellant, and   HER MAJESTY THE QUEEN, Respondent. ... Jalbert for the packs they sought from him.         The examination of Ulric Jalbert   [24]          Although Mr.  ...

Signed at Edmundston, New Brunswick, this 22 nd day of June 2004. « François Angers » Angers, J. ... SCHEDULE "A" Other Employment Expenses 1997 Budrow Tozer Year 1997 Sin: X Apr. 3/00 Oct. 17/00 Expense Claimed Amount Claimed Receipts Supplied Original Reassess Second Reassess Meals & Entertainment $ 7,020.00 $ 5,871.57 $ 1,467.89 $ 1,467.89 Other Accounting & Legal $      241.00 $      241.00 Lodging $11,631.00 $10,170.44 $10,170.44 $10,170.44 Supplies $ 3,113.00 $ 3,111.09 $ 3,111.09 $ 3,111.09 Furniture $ 4,149.00 $ 4,149.00 Wages $ 6,050.00 $ 4,050.00 Taxis & Tolls $ 1,078.65 $ 1,078.65 $ 1,078.65 Liability Insurance $      277.00 $      100.00 $      138.70 $      138.70 Rent $ 1,000.00 Auto Fuel $ 3,132.00 $ 2,663.01 $ 2,663.01 $ 2,663.01 Repairs $      193.77 $      193.77 $      193.77 Insurance $ 2,320.00 $ 2,320.00 $ 2,320.00 $ 2,320.00 $ 5,452.00 $ 5,176.78 $ 5,176.78 Total $38,933.00 $21,143.55 $25,193.55 Allowance to cover expenses included in T4 $750.US or Canadian $57,720.00 Total expenses claimed $38,933.00 Total expenses allowed (Oct. 17/00) $25,193.55 Net Expenses Disallowed $13,739.45 SCHEDULE "B" Other Employment Expenses 1998 Budrow Tozer Year 1998 Sin: X Expense Claimed Amount Claimed Receipts Supplied Original Assess Reassess Meals & Entertainment $ 7,134.00 $13,685.08 $ 3,421.27 $ 3,421.27 Other Accounting & Legal $      138.00 $      138.00 Lodging $15,280.47 $14,936.12 $14,936.12 $14,936.12 Supplies/CellPhone/     Internet $ 4,316.39 $ 3,103.41 $ 2,318.90 $ 2,574.48 Wages $15,800.00 $14,600.00 Taxis & Tolls $ 1,410.00 $ 1,410.00 $ 1,410.00 $ 1,410.00 Liability Insurance $        50.00 $        50.00 $        50.00 Conference registration $      912.50 $      912.50 Rent $ 1,000.00 $38,857.36 $18,715.02 $33,570.60 Auto Fuel/car washes $ 4,930.14 $ 4,574.52 $ 4,930.14 $ 4,930.14 Repairs $     619.16 $      619.16 $      619.16 Insurance $ 2,026.00 $ 2,026.00 $ 2,026.00 $ 2,026.00 License & registration $     104.00 $     104.00 $      104.00 $      104.00 Lease $ 7,800.00 $ 7,225.83 $ 7,225.83 $14,860.14 $14,805.13 $14,905.13 Total $60,851.50 $37,041.42 $51,897.00 Allowance to cover expenses included in T4 $57,720.00 Total expenses claimed $60,851.50 Total expenses allowed (Oct. 17/00) $51,897.00 Net Expenses Disallowed $ 8,954.50 [10]     The Appellant has not taken issue with all the items listed above and they shall remain as assessed by the Minister. ...

The Queen, 2008 DTC 4822, 2008 TCC 335 (Informal Procedure)       Docket: 2007-4004(IT)I   BETWEEN: GHISLAIN LAPLANTE, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Susan Deichert, Reviser   Citation: 2008TCC335 Date: 20080616 Docket: 2007-4004(IT)I   BETWEEN: GHISLAIN LAPLANTE, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ...   [16]          For these reasons, the appeal is dismissed.     Signed at Ottawa, Canada, this 16th day of June 2008.       ...

Signed at Ottawa, Canada, this 6th day of October, 2010.   “E.A. Bowie” Bowie J.             ... Statutory Provisions Relied on are as follows:               …               Canadian Charter of Rights and Freedoms:             s. 7             s. 12             s. 15(1)   I shall deal with each in turn.   ... Signed at Ottawa, Canada, this 6th day of October, 2010.       “E.A. Bowie” Bowie J.     ...

., 2009 TCC 201 Citation:   2009 TCC 201   Docket: 2008-1413(EI); 2008-1414(CPP)   BETWEEN:   ALLA SALMAN,   Appellant, and   THE MINISTER OF NATIONAL REVENUE,   Respondent.       ... Court File Nos. 2008-1413(EI) 2008-1414(CPP)     TAX COURT OF CANADA       BETWEEN:   ALLA SALMAN Appellant    - and-       THE MINISTER OF NATIONAL REVENUE Respondent     * * * * * ORAL REASONS HEARD BEFORE JUSTICE WEISMAN in the Courts Administration Service, Federal Judicial Centre, 180 Queen Street West, Toronto, Ontario on Tuesday, November 25th, 2008   * * * * *     APPEARANCES:   Mr. ... Burtnick   Court Registrar       A.S.A.P. Reporting Services Inc. © (2009)   Suite 1105, 200 Elgin Street     Suite 1800, 130 King Street West Ottawa, Ontario K2P 1L5   Toronto, Ontario M5X 1E3 (613) 564-2727   (416) 861-8720   (ii)     INDEX   PAGE   Decision with Reasons   1     * * * * *                   Toronto, Ontario--- Upon commencing the Decision with Reasons on   Tuesday, November 25, 2008.   ...

Signed at Ottawa, Canada, this 13th day of July 2010.     “C.H. McArthur” McArthur J.               Translation certified true on this 5th day of January 2011.         Erich Klein, Revisor       Citation: 2010 TCC 379 Date: 20100713 Docket: 2009-231(IT)G BETWEEN: EUGÈNE LEDUC, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Signed at Ottawa, Canada, this 13th day of July 2010.     “C.H. McArthur” McArthur J.             ...