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., Appellant, and HIS MAJESTY THE KING, Respondent.   The Honourable Gabrielle St-Hilaire, Chief Justice   ORDER ON COSTS In accordance with the attached Reasons for Order, the Appellants collectively are awarded costs of $36,518.31, plus disbursements of $1,725.20 for a total of $38,243.51. ... Paragraph 147(3)(b) – amounts in issue [19] The parties disagree on the amounts in issue. ... Neilson   Firm: Felesky Flynn LLP 2610, 10111 – 104 Ave NW Edmonton, Alberta T5J 0J4   For the Respondent: Shalene Curtis-Micallef Deputy Attorney General of Canada Ottawa, Canada   ...

The King, 2025 TCC 65 (Informal Procedure) Docket: 2023-1454(GST)I BETWEEN: FATHIA ALI OSMAN, Appellant, and HIS MAJESTY THE KING, Respondent.   ... Citation: 2025 TCC 65 Date: 20250430 Docket: 2023-1454(GST)I BETWEEN: FATHIA ALI OSMAN, Appellant, and HIS MAJESTY THE KING, Respondent.   ... Le remboursement est égal au montant suivant: h) si la contrepartie totale est de 350 000 $ ou moins, un montant égal à 6 300 $ ou, s’il est inférieur, le montant représentant 36 % du total de la taxe payée par le particulier; i) si la contrepartie totale est supérieure à 350 000 $ mais inférieure à 450 000 $, le montant calculé selon la formule suivante: A × [(450 000 $- B)/100 000 $] où: A représente 6 300 $ ou, s’il est moins élevé, 36 % du total de la taxe payée par le particulier; B la contrepartie totale.   ...

The Queen, 2012 TCC 231 (Informal Procedure)         Docket: 2012-414(IT)I   BETWEEN: TIMOTHY D. ... Signed at Toronto, Ontario this 27th day of June 2012.       “J. M. Woods” Woods J.         ...   [10]          The appeal will be dismissed.          Signed at Toronto, Ontario this 27th day of June 2012.       ...

Signed at Ottawa, Canada, thi s 25th da y o f July 2012.        "Lucie Lamarre" Lamarre J.   ... Elizabeth Tan, Translator         Citation: 2012 TCC 267 Date: 20120725 Docket: 2010-2000(GST)I BETWEEN: Giuseppe cappadoro, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ...   [56]         The appeal is therefore dismissed, with costs for the respondent.     ...

the residence of the employer; 2.      the residence of the employee; 3.      where the employee was paid; 4.      where the work was performed; and 5.      ... Pentney Deputy Attorney General of Canada Ottawa, Canada     ...

This meant that ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||| |||||||||||||||||| |||||||||||||||||| This was important as |||||||||||||||||||||||||||||||| |||||||||||||||||||||||||||||||| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||| |||||||||||||||||||||||||||||| |||||||||||||||||||||||||||||| Marketing [27] TD and Aeroplan agreed that they would each commit a specific amount of money to marketing each year. ... Thereafter, |||||||||||||||||||||||||||||| ||||||||||||||||||||||||||||||. ... Rasmussen testified TD spent on Aeroplan Miles each month was || || || || |||| |||| the amount that the Agreement required Aeroplan to spend on marketing for the entire year. ...

Sommerfeldt” Sommerfeldt J.         Citation: 2017 TCC 85 Date: 20170519 Docket: 2014-2607(IT)G BETWEEN: VICTOR GOREV, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... Kardachov’s alleged repayments to make the Subject Deposits, I have combined Tables 5 and 7, so as to set out a chronological sequence showing the repayments and the deposits in 2007 and 2008, as follows: [67] Table 8       Date Alleged Repayment Subject Deposit     January 4, 2007 $7,000     April 2, 2007   $1,000   April 25, 2007   5,500   August 15, 2007 5,000 4,000   August 19, 2007 6,750     August 20, 2007   4,000   September 6, 2007 4,000 2,300   October 30, 2007 6,250 5,000   Total for 2007 $29,000 $21,800   January 31, 2008 $4,500 $1,000 April 15, 2008   2,500 April 28, 2008 6,000   Date Alleged Repayment Subject Deposit April 29, 2008   4,000 May 3, 2008   1,500 May 12, 2008 5,000 5,000 June 27, 2008 4,000   July 9, 2008 5,000 4,000 August 13, 2008 5,000 4,000 November 25, 2008 5,500_____ Total for 2008 $35,000 $22,000 Mr. ... Sommerfeldt DATE OF JUDGMENT: May 19, 2017   APPEARANCES:   Counsel for the Appellant: David M. ...

The Appellant’s financial results included the following, shown in Canadian dollars: 1999 Year   Revenues $38,876,749 Gross margin $9,396,094 Income from operations $43,377 Other income (no dividend from SII) $24,108 Income before taxes $67,485     2000 Year   Revenues $44,650,187 Gross margin $13,557,642 Income from operations $450,290 Other income (no dividend from SII) $1,988,037 Income before taxes $2,438,237     2001 Year   Revenues $54,440,728 Gross margin $17,431,267 Income from operations ($748,018) Other income (no dividend from SII) $5,560,931 Income before taxes $4,812,913 [110]    In both the 2000 and 2001 taxation years, the marketing fees paid to SII were the largest expense on the Appellant’s income statements. [67] [111]    Paragraphs 54-56 of the Statement of Agreed Facts show that SII’s financial results in 1999, 2000, and 2001 included the following (US$): 1999 Year     Revenue       Marketing fees $755,701 Expenses   ($674,986)   Net Income $80,715       2000 Year     Revenue       Marketing fees $2,850,174   Interest $5,072 Expenses   ($1,453,341)   Net Income $1,401,905       2001 Year     Revenue       Marketing fees $5,236,186   Interest $5,309 Expenses   ($1,847,106)   Net Income $3,394,119 [112]    SII’s pre-tax profits from 1999 to 2001 totalled US$4,876,739 (approximately CAD$7.3 million). [68] [113]    According to its 1999 through 2001 Barbados corporate tax returns, SII paid total income taxes in Barbados of US$121,985, as follows [69]: 1999 $2,086 2000 $35,047 2001 $84,952 TOTAL $121,985 [114]    It is an agreed fact that commencing in April 2000, SII began declaring and paying quarterly dividends to the Appellant as follows, shown in US dollars: 2000 Year     April 24 $75,000   August 15 $675,000   December 15 $600,000   Total $1,350,000 (Cdn $2,011,50)       2001 Year     May 31 $360,000   July 26 $375,000   October 22 $175,000   December 31 $2,525,956   Total $3,435,956 (Cdn $5,299,620) [115]    Mr. ... Csumrik and Longview •          Resale Price method •          Cost Plus method 2. ...   [73]          Transcript, page 1081, lines 1-9. [74]          Exhibit A-2, page 2, paragraphs 1.1(f)(i)(4-15). [75]          Transcript, page 568. [76]          Transcript, page 1038, line 16. [77]          Transcript, page 328, lines 1-7. [78]          Transcript, page 1035, lines 9-10. [79]          Transcript, page 890, line 28 to page 891, line 10. [80]          Transcript, page 323, lines 3-17. [81]          Transcript, page 1074, line 20. [82]          Transcript, page 1123, lines 7-21. [83]          Exhibit A-1, Tabs 34 and 35. [84]          Transcript, page 317, lines 12-17. [85]             Transcript, page 1098, line 22 to page 1099, line 6. [86]          Transcript, page 1126, lines 4-7. [87]          Exhibit A-1, Tabs 34 and 35. [88]          Transcript, page 317, lines 8-10. [89]          Canada v. ...

“Diane Campbell” Campbell J.           Citation: 2008 TCC 426 Date: 20080730 Docket: 2003-2892(IT)G BETWEEN: DOUGLAS ZELLER AND LEON PAROIAN, TRUSTEES OF THE ESTATE OF MARJORIE ZELLER, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ...   [3]      The sole issue is the FMV of the shares of 701 on October 20, 1998.   ... This error had the impact of increasing the FMV of 701 in the Dunham Report by $503,000 which I will account for in the following summary of adjustments:   Summary of Adjustments and Conclusion:     Appendix A- FMV of 701                                                 Shareholder's Equity as of Oct. 1998         515,000                                     Add:                   FMV of 123- Appendix B     344,918       Convert to CAD @ 1.5461 *     533,277       Less: Book value**       156,456 376,821                                       FMV of 890- Appendix B       3,210,371     Less: Book value***       10 3,210,361                   Adjusted shareholder's equity before income tax considerations     $4,102,182                   Less: Income taxes on capital gains- Appendix F     690,084 Add: Refundable dividend taxes to be recovered- Appendix F   384,573                   Amount available for distribution to shareholder       $3,796,671                   Less: Notional tax liability on distribution to shareholder- Appendix F 402,326                   FMV of shares, en bloc           $3,394,345                   * Exchange Rate per Bank of Canada Review, as per Wise Report       ** Schedule A-4 of Wise Report             *** Schedule A-4 of Wise Report                 Appendix B- FMV of 890 and 123                         FMV of 890                             Normalized maintainable earnings- Appendix C   1,465,120   Multiple applied- Appendix E       5.28                   FMV of 890         $7,735,834                   Pro-rata 50% interest           3,867,917 Less:                 Minority discount- 10% *      -386,792   Marketability discount- 7% **    -270,754                 Pro-rata FMV of 890           $3,210,371                 * 0% in Dunham Report; 15% in Wise Report         ** 3% in Dunham Report; 20% in Wise Report                                       FMV of 123 (USD)                             Normalized maintainable earnings- Appendix D   291,565   Multiple applied- Appendix E       4.55                   FMV of 123         $1,326,621                   Pro-rata 33.3% interest         442,202 Less:                 Minority discount- 15% †      -66,330   Marketability discount- 7% ††    -30,954                 Pro-rata FMV of 123 (USD)         $344,918                 † 0% in Dunham Report; 15% in Wise Report         †† 3% in Dunham Report; 25% in Wise Report           Appendix C- Calculation of maintainable earnings for 890                   1998   1997   1996                     Pre-tax income*       3,149,630   3,056,702   2,431,002                     Adjustments**                   Loss on disposal of capital assets       2,471   904   Miscellaneous income    -80,027  -50,563  -46,577   Foreign exchange    -111,294  -168   1,174   Charitable donation     5,100           Worker's compensation adjustment-115,936           Satellite Expenses        -18,000  -21,000   Sales salaries             30,000   Traffic car allowance        -8,554  -12,000   Rent              -48,000   Bad Debts      -131,000  -40,000  -22,000   ISO 9000          -11,000  -11,000   Dues and fees             13,000   Legal           23,000   10,000                     Adjusted pre-tax income from operations   2,716,473   2,953,888   2,325,503                     Weights         1   1   1                     Indicated pre-tax income- simple average (1996-1998)   2,665,288     Less:  Estimated CAW contract-related expense increases***   79,300                                       $2,585,988     Less: Federal income taxes:                 Income taxes on first $200,000 @ 13.12%   26,240       Balance @ 29.12%         694,800                           Ontario income taxes                 Income taxes on first $200,000 @ 9%   18,000       From $200,000 to $500,000 @19.5%     58,500       Balance @ 15.5%         323,328                         Indicated maintainable after-tax earnings for 890      $ 1,465,120                         * Pre-tax income:   See Schedule B-3 of Wise Report.                         ** Adjustments:     See Schedule B-2 of Wise Report.                         *** CAW contract expenses: See Schedule B-6 of Wise Report             Appendix D- Calculation of maintainable earnings for 123 (USD)                                     1998   1997   1996                     Pre-tax income*       331,920   274,764   561,587                     Adjustments**                   Sundry income    -43,682  -698  -2,216   Loss/gain on foreign exchange           276,158   Sales salaries         80,000       Bad Debts      -69,000  -38,000  -18,000   Audit and consulting             6,000   Office supplies and expenses       15,000                                                                 Adjusted pre-tax income from operations   219,238   331,066   823,529                     Weights         1   1   1                     Indicated pre-tax income- simple average (1996-1998)    $457,944                         Less: Federal income taxes:                 Income taxes on first $50,000 @ 15%   7,500       From $50,000 to $75,000 @25%   6,250       From $75,000 to $100,000 @ 34%   8,500       Balance @ 39%         139,598                           Michigan taxes***:                 Estimated @ 2.3%         4,531                         Indicated maintainable after-tax earnings for 123 (USD)   $291,565                                             * Pre-tax income: See Schedule C-3 of Wise Report.                         ** Adjustments:   See Schedule C-2 of Wise Report.                             *** Based on sum of pre-tax Michigan income; see Schedule C-2 of Wise Report         Appendix E- Calculation of multipliers                         Multiplier for 890                             Risk free rate*       5.38     Equity risk premium**       2.56     Size Risk premium ***     5     Company and industry specific risk†   10                     Discount Rate       22.94     Less:                 Estimated compounded annual growth‡-4                     Capitalization Rate       18.94                     Maintainable earnings multiplier for 890     5.28                   * yield on 10-year Govt of Canada bonds, as per Wise Report     ** Stocks, Bonds, Bills and Inflation 1999 Yearbook-Valuation Edition, Ibbotson Associates, as per     Wise Report             *** Wise Report used 7%; Dunham Report used 3%       † Dunham Report used 8%; Wise Report used 15%       ‡ As per Dunham Report                                           Multiplier for 123                             Risk free rate§       5.14     Equity risk premium¶       5.85     Size Risk premium§§       5     Company and industry specific risk¶¶   10                     Discount Rate       25.99     Less:                 Estimated compounded annual growth-4                     Capitalization Rate       21.99                     Maintainable earnings multiplier for 123     4.55                   § Value Line Selection & Opinion, 30 October 1998, as per Wise Report   ¶ Stocks, Bonds, Bills and Inflation 1999 Yearbook-Valuation Edition, Ibbotson Associates, as per     Wise Report             §§ Wise Report used 7%; Dunham Report used 3%       ¶¶ Dunham Report used 8%; Wise Report used 12.28%           Appendix F- Calculation of capital gains, RDTOH and notional tax                           Estimated Capital Gains                                             123   890   Total                     FMV (CAD)       533,277   3,210,371   3,743,648 Less: ACB of Investments     156,456   10   156,466                     Notional capital gain       376,821   3,210,361   3,587,182 Non-taxable portion @ 25%            -896,796                     Taxable capital gain               $2,690,387                     Estimated income taxes at 25.65%           $690,084                                         Refundable Dividend Tax on Hand                                 Opening balance- 28 Feb. 1998             51,619 Add: Refundable portion of taxable gain- 26.67% of 2,690,387   717,526                     Refundable dividend tax to be recovered           $769,145                     Refundable dividend tax to be recovered, discounted by 50%       $384,573                                         Notional tax liability on Distribution                                 Amount available for distribution- Appendix A       3,796,671 Less:                     Paid-up capital            -2   Capital dividend account as of October 20, 1998       0   Non-taxable portion of capital gain on deemed disposition of investments  -896,796   Retained earnings*            -515,012                     Amount of distribution subject to tax           $2,384,861                     Notional tax liability on distribution @ 16.87%**       $402,326                     *Schedule A-4 of Wise Report; transcript page 1773         **33.74%(personal tax rate on dividends), discounted by 50%           [75]     The appeal is allowed and the assessment is referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with my Reasons and the summary of adjustments. ...

Taxpayer   1993 1993 1994 1994 1995 1995 1996 1996 1997 1997 ASSETS                     Personal assets                     CASH                     Cash on hand $100.00 $100.00 $100.00 $100.00  $100.00 $100.00 $100.00 $100.00 $100.00 $100.00                       INVESTMENTS                     Business equity Distribution FH Enr ... Inc. (100%)   ‑   ‑   ‑   ‑   $100.00   $100.00   $100.00   $100.00   $100.00   $100.00 Shares in 9023‑7256 Québec Inc. (50%)   ‑   ‑   ‑   ‑   ‑   ‑   $50.00   $50.00   $50.00   $50.00 Shareholder account of Circuit MH Inc ...   ‑   ‑   ‑   ‑   ‑   ‑   ‑   ‑   $5,000.00   $5,000.00 RRSP ‑ ‑ ‑ ‑ ‑ ‑ ‑ ‑ ‑ ‑                       BANK ACCOUNTS                     Caisse populaire Coaticook #28253   ‑   ‑   ‑   ‑   ‑   ‑   $44.64   $44.64   $44.64   $44.64 National Bank Coaticook #0354602   ‑   ‑   ‑   ‑   $37.93   $37.93   $3.85   $3.85   $51.73   $51.73 Caisse populaire Lennoxville #10241   ‑   ‑   ‑   ‑   ‑   ‑   $20.04   $20.04   $0.80   $0.80 Caisse populaire Lennoxville ET1 #10241   ‑   ‑   ‑   ‑   ‑   ‑   $1,000.00   $1,000.00   $1,045.14   $1,045.14                       CAPITAL PROPERTY                     Lot #3328 ‑ ‑ ‑ ‑ ‑ ‑ $16,434.95 $16,434.95 $16,434.95 $16,434.95 Lot 17E, Range 11, Barford Township   ‑   ‑   ‑   ‑   $1,500.00   $1,500.00   $1,500.00   $1,500.00   $1,500.00   $1,500.00                       OTHER                     Movables $10,000.00 $10,000.00 $10,000.00 $10,000.00 $10,000.00 $10,000.00 $10,000.00 $10,000.00 $10,000.00 $10,000.00 Toyota Xtrac, 1987 ‑ ‑ ‑ ‑ $3,210.00 $3,210.00 ‑ ‑ ‑ ‑ Harley FXRP, 1989 ‑ ‑ ‑ $6,000.00 ‑ ‑ ‑ ‑ ‑ ‑ Harley FXRS, 1991 ‑ ‑ ‑ ‑ $9,000.00 $9,000.00 $9,000.00 $9,000.00 $9,000.00 ‑ GMC Sierra, 1992 (including Distribution)   ‑   ‑   ‑   ‑   ‑   ‑   $12,000.00   $12,000.00   ‑   ‑ Competition Chevrolet truck   ‑   ‑   ‑   ‑   ‑   ‑   ‑   ‑   $1,200.00   $1,200.00 Competition Jeep truck ‑ ‑ ‑ ‑ ‑ ‑ ‑ ‑ $500.00 $500.00                       TOTAL ASSETS $25,613.76 $25,613,76 $32,829,78 $38,829,78 $46,969.95 $46,969.95 $92,832.33 $92,832.33 $101,669.65 $92,669.65                         ANNEX "C"   François Hould   STATEMENT OF ASSETS AND LIABILITIES AS AT DECEMBER 31     1993 1994 1995 1996 1997 ASSETS                       Personal assets           CASH           Cash on hand $100.00 $100.00 $100.00 $100.00 $100.00             INVESTMENTS           Business equity Distribution FH e. 15,513.76 22,724.78 23,022.02     Shares of Circuit M.H. ...