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Gibson Boyd, Translator           Citation: 2006TCC329 Date: 20060630 Docket: 2005-859(EI) BETWEEN: MICHEL DESMARAIS, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent,   AND   Docket: 2005-860(EI)   PIERRE DESMARAIS, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.   ...     [28]       Consequently, the appeals are dismissed and the Minister's decisions are confirmed.     Signed at Grand-Barachois (New Brunswick), this 30th day of June 2006.           ...

., 2012 TCC 218         Docket: 2011-2337(EI)   BETWEEN: BRENDA NIGHTINGALE, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent, and   HTV SYSTEMS LTD, Intervenor.____________________________________________________________________   Appeal heard on common evidence with the appeal of Brenda Nightingale (2011-2340(CPP)) on February 7, 2012, at Toronto, Ontario.   ... Signed at Ottawa, Canada, this 22nd day of June 2012.       "Réal Favreau" Favreau J.           ...

Each party shall bear their own costs.            Signed at Toronto, Ontario this 12th day of December 2013.     ... Woods” Woods J.         Citation: 2013 TCC 403 Date: 20131212 Docket: 2013-1128(IT)I BETWEEN:   ARIF SYED, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... Pentney                                                          Deputy Attorney General of Canada                                                           Ottawa, Ontario           ...

Signed at Ottawa, Canada, this 15th day of December 2005.     "Lucie Lamarre" Lamarre, J.           ... "  ...   17.       CCRA also issued other memos dealing with pay equity.              ...   18.       ... Signed at Ottawa, Canada, this 15th day of December 2005.         "Lucie Lamarre" Lamarre, J.   ...

Signed at Toronto, Ontario this 26 th day of January 2011.   “J. M. Woods” Woods J.       ...       [23]          All parties shall bear their own costs.            ... Whitten   Counsel for the Respondent: Jasmeen Mann Laurent Bartleman   For the Intervenor:   The Intervenor himself   COUNSEL OF RECORD:          For the Appellant:                             Name:                      David A. ...

Hogan” Hogan J.     Translation certified true On this 8th day of March 2016 Margarita Gorbounova, Translator       Docket: 2009-3625(GST)G BETWEEN:   CENTRE LES VOYAGES MIRACLE INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent. ... [OFFICIAL ENGLISH TRANSLATION]     REASONS FOR ORDER   Hogan J.   I.       ...   [62]         The disbursements should be taxed in the usual way.       ...

Signed at Ottawa, Canada, this 9th day of May 2007.       “Brent Paris” Paris J.           ... Signed at Ottawa, Canada, this 9th day of May 2007.       “Brent Paris” Paris J.   ... Graham     Counsel for the Respondent: Eric Douglas   COUNSEL OF RECORD:          For the Appellant:                             Name:                      David E. ...

As an employee of the Royal Bank of Canada, I am persuaded that the appellant could have easy access to his banking documents. [38]                       Based on the foregoing, the appellant failed to establish on a balance of probabilities that he was entitled to adjustments other than those described above with respect to his 2011 and 2012 taxation years. [39]                       After taking into account all of the adjustments above, the appellant’s employment and condominium expenses and net rental loss for 2011 and 2012 taxation years are as follows:   2011 $ 2012 $ Employment expenses Professional fees   450.00   450.00 Advertising and promotion 3,234.81 2,434.81 Motor vehicle 946.23 933.91 Meals and entertainment Lodging 1,507.78 1,095.06 1,507.78    541.06 Supplies Other expenses Work space-in-home 467.71 Nil          Nil 7,701.59 467.71 Nil         Nil 6,335.27   2011 $ 2012 $ Condominium expenses     Maintenance and repairs 240.00 168.00 Property taxes 1,590.00 1,607.81 Utilities 1,544.00 1,254.00 Travel Other expenses Nil 3,045.00 6,419.00 Nil 3,044.00 6,073.81     Condominium net rental loss Gross rent Condominium expenses 2011 $       5,933.39 6,419.00 2012 $       4,789.60 (6,073.811) Net rental loss (485.61) (1,284.20) Appellant’s half share (242.80) (642.10)       [40]                       For these reasons, the appeal is allowed and the matter is referred back to the Minister for reconsideration and reassessments in accordance with these reasons. ... Brown and Her Majesty the Queen PLACE OF HEARING: Lethbridge, Alberta DATE OF HEARING: October 16, 2017 REASONS FOR JUDGMENT BY: The Honourable Justice Réal Favreau DATE OF JUDGMENT: November 29, 2017 APPEARANCES:   For the Appellant: The Appellant himself Counsel for the Respondent: Aminollah Sabzevari   COUNSEL OF RECORD: For the Appellant: Name:     Firm:   For the Respondent: Nathalie G. Drouin Deputy Attorney General of Canada Ottawa, Canada       ...

The Queen, 2013 TCC 70 (Informal Procedure)         Docket: 2012-981(IT)I BETWEEN: SCOTT BRANDT, appellant, and   HER MAJESTY THE QUEEN, respondent.____________________________________________________________________   Appeal heard on November 27, 2012, at Toronto, Ontario.   ... Signed at Calgary, Alberta, this 28th day of February 2013.         “Robert J. Hogan” Hogan J.       Citation: 2013 TCC 70 Date: 20130228 Docket: 2012-981(IT)I BETWEEN:   SCOTT BRANDT, appellant, and   HER MAJESTY THE QUEEN, respondent.     ...

Signed at Halifax, Nova Scotia, this 30 th day of January 2012.         ...   [2]               Subsection 169(1) of the Income Tax Act (the “ Act ”) provides as follows:   169 ...