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The Queen, 2009 TCC 348         Docket: 2007-3534(IT)G BETWEEN: RAYMOND PAYETTE, Appellant, and   HER MAJESTY THE QUEEN, Respondent.    ____________________________________________________________________ Appeal heard on December 18, 2008, at Quebec, Quebec.   ... Rip" Rip C.J.           Citation: 2009 TCC 348 Date: 20090717 Docket: 2007-3534(IT)G BETWEEN: RAYMOND PAYETTE, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ...   [4]               The following are the expenses Mr. Payette seeks to deduct and on which he is claiming a SR&ED tax credit and were incurred in 2003, 2004 and 2005, years during which the appellant says he was carrying on a business:       2003   2004   2005     Taxes $     110.00 $        65.00 $         85.00 $        260.00 Intérêts $     423.36 $      723.69 $    2,122.53 $     3,269.58 Frais de bureau $     734.07 $   1,365.45 $    2,375.86 $     4,475.38 Fournitures $ 1,129.23 $      501.65 $    1,267.38 $     2,898.26 Frais juridiques $ 4,011.37 $ 25,040.48 $ 15,927.71 $   54,979.56 Frais de voyages $                $   $       876.36 $        876.36 Ingénierie $     793.65                   $    1,232.22 $     2,025.87   $ 17,201.68 $ 27,696.27 $ 23,887.06 $   68,785.01   [5]               The legal expenses were laid out for the purpose of obtaining the patent ...

The Queen, 2008 TCC 532         Docket: 2007-1882(IT)G BETWEEN: PROPEP INC., Appellant, and   HER MAJESTY THE QUEEN, Respon dent.   ... Translation certified true on this 12th day of May 2009.       François Brunet, Reviser         Citation: 2008 TCC 532 Date: 20081001 Docket: 2007-1882(IT)G BETWEEN: PROPEP INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ...   [47]          Costs to the Appellant.     Signed at Montréal, Quebec, this 1st day of October, 2008.       ...

Signed at Ottawa, Canada, this 2nd day of June 2010.     "L.M. Little" Little, J.         ...   [23]          The appeal is dismissed without costs.   Signed at Ottawa, Canada, this 2nd day of June 2010.     ... Little   DATE OF JUDGMENT:                    June 2, 2010   APPEARANCES:   For the Appellant: The Appellant himself Counsel for the Respondent: Holly Popenia   COUNSEL OF RECORD:          For the Appellant:                             Name:                                                    Firm:          For the Respondent:                    Myles J. ...

The Queen, 2008 TCC 99       Docket: 2006-1214(GST)G   BETWEEN:   LE SYNDICAT DES PRODUCTEURS DE BOIS DE LA GASPÉSIE, Appellant, and   HER MAJESTY THE QUEEN, Respondent. ... Signed at Ottawa, Canada, this 4th day of April 2008.     "François Angers" Angers J.           ... Signed at Ottawa, Canada, this 4th day of April 2008.       "François Angers" Angers J.               ...

La Reine, 2008 DTC 3864, 2006 TCC 483         Docket: 2004-3802(IT)G BETWEEN: DENIS MORISSET, Appellant, and   HER MAJESTY THE QUEEN, Respondent. ... Signed at Ottawa, Canada, this 7th day of September 2006.       "Lucie Lamarre" Lamarre J.   ... I shall set out a few excerpts from this description:             [TRANSLATION]     GENERAL DESCRIPTION OF A CHIROPRACTOR'S AREA OF PRACTICE  ...   4. ...

"eligible relocation" means a relocation of a taxpayer where (a) the relocation occurs to enable the taxpayer (i)       to carry on a business or to be employed at a location in Canada (in section 62 and this subsection referred to as "the new work location"), or (ii) to be a student in full-time attendance enrolled in a program at a post-secondary level at a location of a university, college or other educational institution (in section 62 and in this subsection referred to as "the new work location"), (b)           both the residence at which the taxpayer ordinarily resided before the relocation (in section 62 and this subsection referred to as "the old residence") and the residence at which the taxpayer ordinarily resided after the relocation (in section 62 and this subsection referred to as "the new residence") are in Canada, and (c)            the distance between the old residence and the new work location is not less than 40 kilometres greater than the distance between the new residence and the new work location except that, in applying subsections 6(19) to (23) and section 62 in respect of a relocation of a taxpayer who is absent from but resident in Canada, this definition shall be read without reference to the words "in Canada" in subparagraph (a) (i), and without reference to paragraph (b); [7]            In computing his income for 1998 the Appellant deducted $3,369.11 for moving costs, which he calculated in this way: From Delta B.C. to Fort McMurray Alberta:                 Airfare for 2 persons                                                                                            $ 588.00                 Temporary living expenses near new or old residence                                 15 nights accommodation                                                                       200.00                                 Meals                                                                                                                         210.57                 Cost for cancelling the lease for the old residence                             500.00                 Less reimbursement or allowance not included in income     --                 Total                                                                                                                                        $1,498.57 Fort McMurray Alberta to Delta B.C.:                               Cost for 2 persons travelling by car                                                   $ 452.57                 Accommodation- 5 nights                                                                                    409.77                 Meals                                                                                                                                         112.30                 Temporary living expenses near new or old residence                 15 nights accommodation                                                                       250.00                                 Meals                                                                                                                         245.95                 Cost for cancelling the lease for the old residence                             400.00                 Less reimbursement or allowance not included in income     --                 Total                                                                                                                                        $1,870.54[sic] [8]            It became evident during the Appellant's evidence that these moving expenses were considerably inflated beyond the definition of that expression found in subsection 62(3) of the Act. ... Bowie DATE OF JUDGMENT:                                       October 26, 2001 APPEARANCES: For the Appellant:                                                 The Appellant himself Counsel for the Respondent:              Jasmine Sidhu COUNSEL OF RECORD: For the Appellant:                 Name:                               -- Firm:                -- For the Respondent:                             Morris Rosenberg                                                                 Deputy Attorney General of Canada                                                                                 Ottawa, Canada 2001-1627(IT)I BETWEEN: KENNETH CAVALIER, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... F-7, as amended. [5]               Whalen v. The Queen, 2001 DTC 190 at para. 9. [6]               [1999] 4 C.T.C. 258. [7]               Appellant's written argument, pages 10-11. [8]               [1999] 1 S.C.R. 497. [9]               [1946] S.C.R. 209. [10]             at pages 231-2. [11]             at page 218. [12]             Rennie v. ...

The Queen, 2006 TCC 396 (Informal Procedure)       Docket: 2005-117(IT)I BETWEEN: CHARLES WALTER FENNER, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... Signed at Ottawa, Canada, this 12th day of June, 2006.         "Brent Paris" Paris, J. ... Paris   DATE OF JUDGMENT:                     June 12, 2006   APPEARANCES:   Agent for the Appellant: Enzo Galano   Counsel for the Respondent: Michael Appavoo   COUNSEL OF RECORD:          For the Appellant:                      Name:                                                  Firm:          For the Respondent:                    John H. ...

Signed at Ottawa, Canada, this 3rd day of March 2011.       "Lucie Lamarre" Lamarre J.         Citation: 2011 TCC 136 Date: 20110303 Docket: 2010-2251(IT)I   BETWEEN:   GARY RICHARD, Appellant,   and   HER MAJESTY THE QUEEN, Respondent.     ...   [20] The appeal is dismissed.     Signed at Ottawa, Canada, this 3rd day of March 2011.         ...

Little” Little J.           Citation: 2011 TCC 291 Date: 20110607 Docket: 2010-1587(IT)G BETWEEN: PATRICK NICHOLLS, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ...   [15]          Section 52 of the Rules reads as follows:   Demand for Particulars   52. ... Little   DATE OF ORDER:                           June 7, 2011   APPEARANCES:   For the Appellant: The Appellant himself Counsel for the Respondent: Ricky Tang   COUNSEL OF RECORD:          For the Appellant:                             Name:                                                    Firm:          For the Respondent:                    Myles J. ...

Signed at Ottawa, Canada, this 7th day of August 2008.   “B. Paris” Paris J.       Citation: 2008TCC452 Date: 20080807 Docket: 2003-1855(GST)G   BETWEEN:   ARTISTIC IDEAS INC., Appellant, and     THE MINISTER OF NATIONAL REVENUE,   Respondent.       ... Michael Appavoo (September 5, 6, 7 & 8 2006) Brianna Caryll (September 5, 6, 7 & 8 2006)   COUNSEL OF RECORD:          For the Appellant:                             Name:                      Irving Marks and Shawn Pulver                               Firm:                     Robins, Appleby & Taub                                                           Toronto, Ontario          For the Respondent:                    John H. ...