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9036-9695 Quebec Inc. v. the Queen, 2004 TCC 222 (Informal Procedure)         Docket: 2001‑2769(GST)I BETWEEN: 9036‑9695 QUÉBEC INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... “Alain Tardif” Tardif J.         Translation certified true on this 20 th  day of September 2004.       Shulamit Day, Translator         Citation: 2004TCC222 Date: 20040514 Docket: 2001‑2769(GST)I BETWEEN:   9036‑9695 QUÉBEC INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ...

Signed at Ottawa, Canada, this 11 th day of June 2004.     “François Angers” Angers J.   ... Therefore, the appeals are dismissed.         Signed at Ottawa, Canada, this 11 th day of June 2004.       “François Angers” Angers J.     Certified true translation Colette Dupuis-Beaulne     REFERENCE: 2004TCC402   COURT FILE No.: 2003-1634(EI) and 2003-1636(CPP)   STYLE OF CAUSE: Roger Couturier and the Minister of National Revenue   PLACE OF HEARING: Edmundston, New Brunswick   DATE OF HEARING: April 7, 2004   REASONS FOR JUDGMENT BY: The Honourable Judge Fran çois Angers   DATE OF JUDGMENT: June 11, 2004   APPEARANCES:   For the Appellant: Adrien Fournier   For the Respondent: Claude Lamoureux   COUNSEL OF RECORD:   For the Appellant:   Name:     Firm:     For the Respondent: Morris Rosenberg Deputy Attorney General of Canada Ottawa, Canada     ...

Signed at Ottawa, Canada, this 15 th day of April 2013.       “S. D’Arcy” D'Arcy J.         ...   ·      Ogilvy Renault acted for the Appellant.   ·      Mallesons Stephen Jaques, an Australian law firm, acted for the Appellant ...   ·      Allen & Overy, a UK law firm, acted for BAT with respect to BATI ...

The Queen, 2012 TCC 390 (Informal Procedure)         Docket: 2012-312(IT)I BETWEEN: SUCCESSION OF SUZIE BROUSSEAU, Appellant, and   HER MAJESTY THE QUEEN, Respondent. ...   [13]         The issue is therefore how to compute the ACB.   [14]         The ACB is defined at section 54 of the ITA:   INCOME TAX ACT   Section 54: Definitions.   ...   [29]         For these reasons, the appeal is dismissed.     Signed at Ottawa, Canada, this 7th day of November 2012.     ...

Signed at Ottawa, Canada, this 2nd day of May 2012.         "Patrick Boyle" Boyle J.       ... Nasser was an employee and not an independent contractor.     I. Facts   [3]               Mr.  ... ”   [42]          The appeal is allowed.   Signed at Ottawa, Canada, this 2nd day of May 2012.         ...

., 2005 TCC 703         Citation: 2005TCC703 Date: 20051104 Docket: 2005-816(EI) BETWEEN: DONALD DOYON, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.   ...     [1]      This is an appeal by the Respondent for a decision by which Mr.  ... Signed at Ottawa, Canada, this 4th day of November 2005.       “P. R. ...

O'Connor   Appearances:   Agent for the Appellant: Brian Leigh Atkinson   Counsel for the Respondent: Daniel Bourgeois     Counsel for the Intervenor: Sandra Lee Deseron____________________________________________________________________ JUDGMENT             The appeal is dismissed and the decision of the Minister is confirmed in accordance with the attached Reasons for Judgment.   ... Consequently the appeals are dismissed.   Signed at Ottawa, Canada, this 21st day of December, 2004.         ... O'Connor   DATE OF JUDGMENT: December 21, 2004   APPEARANCES:   Agent for the Appellant: Brian Leigh Atkinson   Counsel for the Respondent: Daniel Bourgeois     Counsel for the Intervenor: Sandra Lee Deseron   COUNSEL OF RECORD:   For the Appellant:   Name:     Firm:     For the Respondent: Morris Rosenberg Deputy Attorney General of Canada Ottawa, Canada     ...

Reasons for Judgment Lamarre, J.T.C.C. [1]            These are appeals from assessments under the Income Tax Act (" Act ") for the appellant's 1991, 1992, 1993 and 1994 taxation years, whereby the Minister of National Revenue ("Minister") disallowed business losses claimed by the appellant. ... In the event that the Court rules that the Activity has a reasonable expectation of profit, the Minister asks that the losses from the Activity be reduced on the basis of the following assumptions:                 (a)            The previously made assumptions made in paragraph 7 herein;                 (b)            the Appellant's travel expenses were incurred to enhance his reputation as a music critic, to establish contacts for future Activity projects and to conduct research on future books;                 (c)           the Appellant's travel expenses are substantially not related to the Activity's current earning process;                 (d)            the Appellant's travel expenses are personal expenses;                 (e)            the Appellant's travel expenses are not reasonable;                 (f)             the Appellant's travel expenses should be restricted to [$1,838.55 in 1991, $1,469.72 in 1992, $737.48 in 1993 and $1,952.25 in 1994]; and                 (g)            the Appellant's Entertainment and Meal expenses for the 1991, 1992, 1993 and 1994 taxation years are personal expenses of the Appellant. [4]            I heard the testimony of the appellant and of Shirley Beaudoin, the Canada Customs and Revenue Agency ("CCRA"), auditor responsible for the appellant's file. [5]            The appellant testified that he has been a teacher of linguistics and musicology at Carleton University in Ottawa since his arrival in Canada in 1968. ... SCHEDULE A INCOME, EXPENSES & LOSSES OF THE ACTIVITY 1991 – 1994 TAXATION YEARS                                                                 1991      1992      1993      1994 INCOME                                                 $ 5,013.00                $ 3,600.00                $ 4,210.00                $ 5,934.00 EXPENSES Books                                                         952.00 1,300.00                 1,690.00                 1,334.00 Meals                                                      1,619.00 1,417.00                    735.00    735.00 Vehicle                                    1,492.00 1,648.00                 1,915.00                 1,116.00 Typewriter                                                 819.00    -               -               - Professional fees                       59.00       300.00    -               150.00 Dry Cleaning                             -               240.00    -               - Telephone                                                 -            2,751.00                    953.00    986.00 Bank Charges                           -                90.00       -                - Travel                                      8,374.00 12,556.00                12,067.00                7,809.00 CCA                                                        1,256.00 2,300.00                 1,990.00                 1,955.00 Total expenses                      14,571.00                22,602.00                19,350.00                14,085.00 Net loss                                  $ 9,558.00                $19,002.00               $15,140.00               $ 8,151.00 SCHEDULE B ANALYSIS OF LOSSES OF THE ACTIVITY 1982 – 1998 TAXATION YEARS AMENDED 00-02-15                                 GROSS YEAR      INCOME                                NET LOSS                             NET INCOME                       1982                            7,835.00                                   3,796.00                                1983                            3,448.00                                   4,916.00 1984                            9,239.00                                   6,388.00 1985                            7,140.00                                10,425.00 1986                            6,045.00                                12,942.00 1987                            9,752.00                                   2,291.00 1988                            7,400.00                                   7,569.00 1989                            4,035.00                                11,989.00 1990                            3,870.00                                10,514.00 1991                            5,013.00                                   9,558.00 1992                            3,600.00                                19,002.00 1993                            4,210.00                                15,140.00 1994                            5,934.00                                   8,151.00 1995                            8,647.00                                                                                1,750.00 1996                            5,452.00                                                                                    598.00 1997                            5,465.00                                     0.00                          0.00 1998                            4,672.00                                2,890.00 Totals                      $101,757.00             $125,571.00             $ 2,348.00 ...

The Queen, 2008 TCC 321 (Informal Procedure)         Docket: 2008-51(IT)I BETWEEN: JULES LÉONARD, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Signed at Ottawa, Canada, this 17th day of June 2008.      "Alain Tardif" Tardif J.   ... Elizabeth Tan, Translator       Citation: 2008TCC321 Date: 20080617 Docket: 2008-51(IT)I BETWEEN: JULES LÉONARD, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ...

Signed at Vancouver, British Columbia, this 1st day of September 2011.       ... Little” Little J.         Citation: 2011 TCC 412 Date: 20110901 Docket: 2009-2462(IT)G BETWEEN: CAROL MILLER, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       REASONS FOR JUDGMENT   Little J.   A.    FACTS   [1]               The Appellant resides in the City of St. ...