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Signed at Ottawa, Canada, this 17 th day of March 2014.           “Robert J. Hogan” Hogan J.         Citation: 2014 TCC 82 Date: 20140317 Docket: 2012-845(IT)I BETWEEN: JIM BRASSARD, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ... Hogan   DATE OF JUDGMENT:                  March 17, 2014   APPEARANCES:   For the Appellant: The Appellant himself Counsel for the Respondent: Gergely Hegedus   COUNSEL OF RECORD:          For the Appellant:                             Name:                                                   Firm:          For the Respondent:                  William F. ...

Signed at Ottawa, Ontario, this 7th day of January, 2014.     “E.P. Rossiter” Rossiter A.C.J.           ... The table is reproduced from the Appellant’s Final Submissions:   Expenses Claimed as of Final Submissions- Type 1 Partnership- The S/Y Garbo LP-Allan Garber (1/3 interest): [6]   1984       Interest expense on Note #1   $2,166.00 Professional fees   $150.00 Feasibility study $100,000   Production costs and professional fees $120,000   Sales commissions and issue costs $274,000   Linen, cutlery, china and utensils $15,000   Marketing and advertising $60,000                                                    Subtotal: $569,000   1/24 share x 1/3 of a unit            $7,902.78                                                  Total:   $10,218.78       1985       Interest expense on Note #1   $2,166.00 Marketing and advertising $60,000   Commissary Services $90,700   Management Fees $70,000                                                    Subtotal: $220,700   1/24 share x 1/3 of a unit   $3,065.28                                                  Total:   $5,231.28       1986       Interest expense on Note #1   $2,166.00 Charter expenses $12,663   Feasibility study update fee (50%) $25,000   Management fee $7,129   Marketing and advertising costs $60,000   Moorage fees $52,405   Depreciation $139,696                                                    Subtotal: $296,893   1/24 share x 1/3 of a unit   $4,123.51                                                  Total:   $6,289.51       1987       Interest expense on Note #1   $2,166.00 Charter expenses $96,383   Feasibility study update fee (50%) $25,000   Management fee $100,000   Marketing and advertising $60,000   Moorage fees $55,139   Travel, consulting and general research $35,000   Depreciation $118,696                                                    Subtotal: $490,218   1/24 share x 1/3 of a unit   $6,808.58                                                  Total:   $8,974.58       1988       Interest expense on Note #1   $2,166.00 Charter expenses $123,788   Management fees $100,000   Marketing and advertising $64,200   Moorage fees $58,424   Depreciation $100,892                                                    Subtotal: $447,304   1/24 share x 1/3 of a unit   $6,212.55                                                  Total:   $8,378.55   [27]               It should be noted that the amount of the interest expenses claimed by Mr. ... Expenses Claimed as of Final Submissions-Type 2 Partnership-S/Y Midnight Kiss LP-Linda Leckie-Morel: [7]   1985       Interest expense on Note #1   $6,500.00 Professional fees   $250.00           Sales commissions and issue costs $274,000   Production costs and professional fees $120,000   Feasibility study $100,000   Marketing and advertising $60,000   Commissary services $90,700   Office expenses $50,000                                                    Subtotal: $694,700   1/24 share   $28,945.83                                                  Total:   $35,695.83       1986       Interest expense on Note #1   $6,500.00 Marketing and advertising $60,000   International promotion $35,000   Feasibility study update (50%) $25,000   Management fee $100,000                                                    Subtotal: $220,000   1/24 share   $9,166.67                                                  Total:   $15,666.67       1987       Interest expense on Note #1   $6,500.00 Marketing and advertising $60,000   International promotion $40,000   Feasibility study update (50%) $25,000   Management fee $100,000   Consulting fees $35,000                                                    Subtotal: $260,000   1/24 share   $10,833.33                                                  Total:   $17,333.33         1988       Interest expense on Note #1   $6,500.00 Marketing and advertising $64,200   International promotion Management fee $40,000 $100,000                                                    Subtotal: $204,200   1/24 share   $8,508.33                                                  Total:   $15,008.33         3. ...

Signed at Ottawa, Canada, this 27 th day of July 2010.       "Patrick Boyle" Boyle J.       ... Brant   COUNSEL OF RECORD:          For the appellant:                             Name:                                                    Firm:                              For the respondent:                     Myles J.  ...

Signed at Ottawa, Canada, this 1st day of September, 2011.     “E.A. Bowie” Bowie J.           ...   [3]           [1998] 3 C.T.C. 2248.   [4]           Ibid., paras. 4-7 ...   [5]           [2002] 2 S.C.R. 645.   [6]           Ibid. para 55.   [7]           2005 SCC 53.   ...

The Queen, 2012 TCC 77       Citation: 2012 TCC 77 Date: 20120314 Docket: 2008-1999(IT)G BETWEEN: JOSÉE OUELLET, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Costs are awarded to the respondent.     Signed at Ottawa, Canada, this 23rd day of March 2012.       “Réal Favreau” Favreau J.             Translation certified true on this 28th day of February 2014.         ...

The Queen, 2013 TCC 345         Docket: 2013-1067(IT)APP BETWEEN:   KRISTIN J. ... Signed at Toronto, Ontario this 30th day of October 2013.     “J. M. Woods” Woods J.         ... STEIN, Applicant, and   HER MAJESTY THE QUEEN, Respondent.     REASONS FOR ORDER   Woods J ...

Signed at Ottawa, Canada, this 20th day of March, 2008.         "E. ... Rossiter" Rossiter, J.         Citation: 2008TCC160 Date: 20080320 Docket: 2006-2016(IT)G BETWEEN: PETER MUDRY, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ...

The Queen, 2009 TCC 507 (Informal Procedure)         Docket: 2009-397(IT)I BETWEEN: ALICE LIPCZAK, Appellant, and   HER MAJESTY THE QUEEN, Respondent.  ____________________________________________________________________ Appeal heard on September 16, 2009, at Toronto, Ontario.   ... Signed at Ottawa, Canada, this 9 th day of October 2009.     "Lucie Lamarre" Lamarre J.         Citation: 2009 TCC 507 Date: 20091009 Docket: 2009-397(IT)I BETWEEN: ALICE LIPCZAK, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ...

., 2011 TCC 385       Docket: 2007-3141 (EI)   BETWEEN: MICHAËL DUMONT, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respon dent.   ... Translation certified true on this 27th day of October 2011.   Elizabeth Tan, Translator       Docket: 2007-3041 (EI)   BETWEEN: MONICA TURCOTTE, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.   ... Analysis   [21]          Subsections 5(2)(i) and 5(3) of the Act state: 5(2)(i) Excluded employment    (2) Insurable employment does not include   …   i.          ...

Woods” Woods J.     Citation: 2010 TCC 66 Date: 20100203 Docket: 2008-3184(IT)G BETWEEN:   WILLIAM BALLONE, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ...   [5]      The appellant was the only witness at the hearing.   Background facts   [6]      In the 2003 taxation year, the appellant was a resident of Canada ...   [31]     As success is divided, each party shall bear their own costs.   ...