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Signed at Ottawa, Canada, this 1st day of March 2011.     “Paul Bédard” Bédard J.     ... [OFFICIAL ENGLISH TRANSLATION]     REASONS FOR JUDGMENT   Bédard J.   [1]               These three appeals were heard on common evidence.   ...     [51]          For these reasons, all of the appeals are dismissed with costs.     ...

La Reine, 2008 DTC 3771, 2007 TCC 569         Docket: 2004-3092(IT)G BETWEEN: 177795 CANADA INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Signed at Ottawa, Canada, this 27th day of September 2007.     “Lucie Lamarre” Lamarre J.       Translation certified true on this 20th day of February 2008.         ...

Signed at Ottawa, Canada, this 18th day of June 2008.       “B. Paris” Paris, J.   ... Signed at Ottawa, Canada, this 18th day of June 2008.       “B. Paris” Paris, J.       Citation: 2008TCC360 Date: 20080618 Dockets: 2003-4396(GST)G 2004-2187(GST)G BETWEEN:   JOHN PAUL REXE, ENGLEBURN SERVICES INC.,   Appellants, and   HER MAJESTY THE QUEEN, Respondent.       ...

Table B Year Dividend Tax Paid by Trust Tax Paid by Riaz Tax Paid by Zainool Total Tax 2000 $2,733,984 $686,160 $29,081 $85,345 $800,586 2001 743,000 66,241 40,674 30,546 137,461 2002   25,400   16,335   0   n/a   16,335 Total   $3,502,384   768,736   69,755 $115,891 $954,382 [7] III. ... Appendix A Table 1 – Summary of Dividends Paid and Resulting Income Taxes (with some dividends passed to Beneficiaries) Year Total dividend Dividend retained in the Trust Income tax paid by the Trust Dividend allocated to Riaz Mamdani Income tax paid by Riaz Mamdani Dividend allocated to Zainool Mamdani Income tax paid by Zainool Mamdani Total income taxes paid by the Beneficiaries and the Trust 2000 $   2,733,984 $   2,333,984 $   686,160 29.40% $   100,000 $   29,081 29.08% $   300,000 $   85,345 28.45% $   800,586 29.28% 2001 743,000 394,642 66,241 16.79% 174,179 40,674 23.25% 174,179 30,546 17.54% 137,461 18.50% 2002 25,400 21,306 16,335 76.67% 4,094- 0.00% 0- 0.00% 16,335 64.31% Total $   3,502,384 $   2,749,932 $   768,736 $   278,273 $   69,755 $   474,179 $ 115,891 $   954,382 [BLANK] [BLANK] [BLANK] 27.95% [BLANK] 25.07% [BLANK] 24.44% [BLANK]   Table 2 – Summary of Dividends Paid and Resulting Income Taxes (assuming all dividends retained in the Trust and no dividends to the Beneficiaries) Year Total dividend, all of which is retained in the Trust Income tax paid by the Trust 2000 $     2,733,984 $   814,066 29.78% 2001 743,000 178,939 24.08% 2002 25,400 6,117 24.08% Total $   3,502,384 $   999,122   [BLANK] [BLANK] 28.53% CITATION: 2020 TCC 93 COURT FILE NO.: 2017-3741(IT)G STYLE OF CAUSE: MAMDANI FAMILY TRUST AND HER MAJESTY THE QUEEN PLACE OF HEARING: Calgary, Alberta DATE OF HEARING: April 23, 2019 REASONS FOR JUDGMENT BY: The Honourable Justice Don R. ... Drouin Deputy Attorney General of Canada Ottawa, Canada     [1]   Income Tax Act, RSC 1985, c. 1 (5th supplement), as amended. [2]   The Queen v. ...

., 2008 TCC 269       Docket: 2007-4910(EI)   BETWEEN:   LES ENTREPRISES CHARLES MAISONNEUVE LTÉE, Appellant, and   MINISTER OF NATIONAL REVENUE, Respondent.   ... Signed at Ottawa, Canada, this 4th day of June 2008.       "Paul Bédard" Bédard J.           ...   [15]          For these reasons, the appeal is dismissed.     Signed at Ottawa, Canada, this 4 th day of June 2008.       ...

Translation certified true On this 15th day of September 2011         François Brunet, Revisor   Docket: 2009-2551(IT)G BETWEEN: SERVICE SANITAIRE FRONTENAC LTÉE, Appellant, and   HER MAJESTY THE QUEEN, Respondent. ... Signed at Ottawa, Canada, this 20th day of June 2011.     “Robert J. Hogan” Hogan J.     ... Hogan   DATE OF JUDGMENT:                       June 20, 2011   APPEARANCES:   Counsel for the appellants:  Philip Nolan Philip Hazeltine     Counsel for the respondent: Anne-Marie Boutin   COUNSEL OF RECORD:          For the appellants:                        Name:                              Philip Nolan                         Firm:                              Lavery, de Billy                                                             Montréal, Quebec          For the respondent:                        Myles J. ...

Miller J.         Citation: 2011TCC271 Date: 20110606 Docket: 2007-3006(IT)G 2007-3007(GST)I BETWEEN: LONG HA, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... The schedule for personal expenditures was calculated using Statistics Canada information to estimate the costs for a single individual. [6]               During the period, the Appellant reported total income as follows:   Taxation Year   1999 2000 2001 2002 2003 2004 Net Rental Income       $1,755 $1,720 $1,717 $1,714 Net Fishing/Business Income   $16,712    4,817     Employment Income          3,800  9,000  11,000 Employment Insurance Benefits $9,499  3,645  4,202   7,020   6,955 Interest Income             219   Total $9,499 $20,357 $5,957 $10,337 $17,956 $19,669   [7]               During the years in issue, the Appellant was a salal picker and a fisherman. ...   [55]          The Respondent was substantially successful in these appeals and she is entitled to her costs.          ...

The Queen, 2011 TCC 142 (Informal Procedure)       Docket: 2010-285(IT)I BETWEEN: JEAN-MICHEL EMOND, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... The table below shows the amounts claimed by the appellant and the amounts the deduction of which was disallowed by the Minister:     2004 2005     Claimed Disallowed Claimed Disallowed   Motor vehicle expenses 12,249 6,853       Legal and accounting fees 100         Meal and drink expenses 1,205     1,402   Parking expenses 235         Loan payment 4,516 4,516       Hotel 437         Flight 757         Vehicle rental 285         Cell phone 1,410         Telephone 631         Passport, visa and insurance   1,800 1,800     Interest fees   1,407 1,406     Miscellaneous   273       Office expenses       2,000   Travel expenses       7,830   Home office expenses   934         Non-taxable allowances received     5,370   4,260 TOTAL   26,242 19,445 11,232 4,260 [4]     The Minister disallowed the deduction of $6,853 in motor vehicle expenses for 2004 on the basis that the appellant used his vehicle for business purposes only 45% of the total time he used his vehicle, not 90% of the time as the appellant claimed. ... "B.Paris" Paris J.     Translation certified true on this 31st day of October 2012 Margarita Gorbounova, Translator CITATION:                                                2011 TCC 142     COURT FILE NO.:                           2010-285(IT)I     STYLE OF CAUSE:                         JEAN-MICHEL EMOND and                                                           HER MAJESTY THE QUEEN     PLACE OF HEARING:                              Montréal, Quebec     DATE OF HEARING:                      November 26, 2010     REASONS FOR JUDGMENT BY:  The Honourable Justice Brent Paris     DATE OF JUDGMENT:                            March 10, 2011     APPEARANCES:   For the appellant: The appellant himself Counsel for the respondent: Gregoire Cadieux     COUNSEL OF RECORD:             For the appellant:                      Name:                   N/A.                      ...

Little   Appearances:     Counsel for the Appellant: J. Herbert Rosner     Counsel for the Respondent: Karen A. ... Signed at Vancouver, British Columbia, this 24th day of August 2007.         ... Little” Little J.         Citation: 2007TCC494 Date: 20070824 Docket: 2005-438(IT)G      BETWEEN: JENNIFER WAUGH, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ...

Signed at Calgary, Alberta, this 16 th day of February 2007.       "Michael H. ... Simons     Counsel for the Respondent: Connie Mah   COUNSEL OF RECORD:          For the Appellant:                             Name:                      Norman W. Simons                               Firm:          For the Respondent:                    John H. ...