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Appellant, and   HER MAJESTY THE QUEEN, Respondent.       REASONS FOR JUDGMENT Miller J ...   …   Beth stated:   …   Well, I still had a say, in old Taber I still had some say as to whether I agreed that we build some new machines. ... McCabe     COUNSEL OF RECORD:          For the Appellant:                             Name:                      Donald Cherniawsky                               Firm:                     Felesky Flynn LLP          For the Respondent:                    John H. ...

[OFFICIAL ENGLISH TRANSLATION]     REASONS FOR JUDGMENT   Archambault J ...   [27]     For these reasons, the appeals of Robin Arsenault Vézina for the taxation years of 2001, 2002 and 2003 are allowed and the assessments of February 14, 2007, are referred back to the Minister for reconsideration and reassessment on the basis that Robin has the right, in the calculation of his income gained or produced from a business, to a deduction of the following amounts:     2001 2002 2003 Accompaniment     1,921.00      2,154.00      3,000.00 Skates             79.00   Psychologist             120.00 Makeup             14.91   Total     1,921.00      2,247.91      3,120.00   The appeal for the year 2000 is dismissed, without costs.     Signed at Ottawa, Canada, this 16th day of November 2007.     “Pierre Archambault” Archambault J.       ...

Webb” Webb J.   Schedule “A”       2006-2996(IT)G     TAX COURT OF CANADA         BETWEEN:   THE TORONTO-DOMINION BANK   Appellant  - and-       HER MAJESTY THE QUEEN   Respondent     AMENDED REPLY     OVERVIEW   In this appeal, the Appellant artificially or unduly created a loss by entering into an elaborate series of transactions (the “Scheme”) that ended with the disposition of a new special class (Class E) of shares of a corporation.  ... Dated at Ottawa, Ontario, this        day of                  200 8.             ...   [78]          Costs of these motions shall be in the cause.          ...

Signed at Ottawa, Canada, this 28th day of February 2007.     Alain Tardif Tardif, J.       Translation certified true on this 5th day of February 2008         François Brunet, Revisor         Citation: 2007TCC90 Date: 20070228 Docket: 2004-2219(IT)G BETWEEN:   LARRY ST-PIERRE, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Signed at Ottawa, Canada, this 28th day of February 2007.       “Alain Tardif” Tardif J.       ...

The Queen, 2012 TCC 397 (Informal Procedure)       Docket: 2011-2684(GST)I BETWEEN: LES CONSTRUCTIONS MARABELLA INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent. ... [OFFICIAL ENGLISH TRANSLATION]     REASONS FOR JUDGMENT   Batiot D.J.   [1]              Mr.  ...   [34]         The appeal is dismissed.     Signed at Montréal, Quebec, this 9th day of November 2012.   ...

Sign ed at Ottawa, Canada, this 12th day of April 2012.     “Réal Favreau” Favreau J.               ... (admitted)   Sale of properties in 2005   34.         During the 2005 taxation year, the appellant disposed of the following 9 properties: (admitted)   ·          501 Du Rubis, Granby ·          498 Du Topaze, Granby ·          200 Paré, Granby ·          206 Paré, Granby ·          212 Paré, Granby ·          201 St-Antoine, Granby ·          298 St-André, Granby ·          596 De La Providence, Granby ·          420 Du Nénuphar, Granby   35.    ... Signed at Ottawa, Canada, this 12th day of April 2012.         “Réal Favreau” Favreau J.             ...

  [5]      In his 2000 and 2001 tax returns, Mr. Nowak had filed statements of business activities for R & R and K & R showing the following amounts of revenue, expenses and net income: R & R       2000   2001   Revenue $133,854 $81,618 Expenses 123,566 70,525   Net Income 10,289 11,194   K & R       2000   2001 Revenue $122,210 $45,040 Expenses 129,008 44,380   Net Income (6,797) 660   [6]      Given Mr. ... However, the overall total of vouchered expenses was lower than the total expenses claimed, by the following amounts for each of the partnerships:       2000            2001   R & R $33,879 $3,186   K & R   32,879   ‑     She proposed to disallow these amounts as expenses of the partnerships. [1]   [9]      Ms. ... Sawh’s analysis of the partnership accounts revealed total unidentified deposits in the following amounts:         2000            2001   R & R $10,978 $8,733   K & R $50,104 $60,700     Ms. ...

" Campbell J. Miller" C. Miller J.         Citation: 2008TCC306 Date: 20080516 Docket: 2005-170(IT)G BETWEEN:   AMERICAN INCOME LIFE INSURANCE COMPANY,   Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ...   [3]           2000 DTC 6169 (F.C.A.).   [4]           61 DTC 1222.   [5]           [2002] T.C.J. ...   [8]           2007 FCA 60. [9]           87 DTC 5312 (F.C.T.D.).   [10]          [1981] S.C.R. 670 ...

The Queen, 2009 TCC 170         Docket: 2007-2726(GST)G BETWEEN: PRESIDENT'S CHOICE BANK, Appellant, and   HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________ Appeal heard on January 15, 2009, at Toronto, Ontario.   ...       « Lucie Lamarre » Lamarre J.         Citation: 2009 TCC 170 Date: 20090409 Docket: 2007-2726(GST)G BETWEEN: PRESIDENT'S CHOICE BANK, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... but does not include  ...   (t)        a prescribed service.   [Emphasis added ...

Signed at Ottawa, Canada, this 19th day of November 2010.   “F.J. Pizzitelli” Pizzitelli J.         ...   [2]               Rule 53 states: [1]   The Court may strike out or expunge all or part of a pleading or other document, with or without leave to amend, on the ground that the pleading or other document,               …   (c) is an abuse of the process of the Court.   ...   [34]          Costs of this motion shall be in the cause.   Signed at Ottawa, Canada, this 19th day of November 2010.   ...