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The appeals before me deal with the appellant's 2000 and 2001 taxation years, and thus warrants an independent review of the facts and issues. [4]      During the taxation years in question, the appellant's world income was as follows:                                                                              2000                  2001 Superannuation payments                              $            9,241.08            $           9,472.00 Canada Pension Plan ("CPP") payments                    6,929.26                        6,313.00 Old Age Security ("OAS") payments                        5,079.51                      5,232.00 Total                                                            $        21,249.85            $           21,017.00 [5]      As the appellant is a non-resident, the above sources of income are subject to withholding taxes under Part XIII of the Income Tax Act. [2] However, in each of the taxation years in question the appellant made a section 217 election to have his tax liability on these amounts determined instead under Part I of the Act. [6]      Two broad issues arise:            1)      How should the appellant's tax be assessed in the absence of a section 217 election? ... Subsection 217(6) reads as follows: 217(6) In computing the tax payable under Part I for a taxation year by a non-resident who elects under paragraph (2)(b) for the year, there may be deducted the amount determined by the formula A × [(B- C) / B] where A is the amount of tax under Part I that would, but for this subsection, be payable by the person for the year; B is the amount determined under subparagraph (3)(b)(ii) in respect of the person for the year; and C is the amount determined under subparagraph (3)(b)(i) in respect of the person for the year. [30]     In accordance with section 217, the Minister reassessed [9] the appellant for taxes under Part I as follows: [10]                                                                           2000                 2001     Superannuation benefits                                 $           9,241.08            $           9,472.00 CPP payments                                                           6,929.26                        6,313.00 OAS payments                                                        5,079.51                      5,232.00 Net world income per s. 217(3)(b)(ii)             $          21,249.85           $           21,017.00 Part I tax rate                                                         17%                 16% Part I tax                                                       $            3,612.33            $           3,362.72 Non-refundable tax credits per s. 118 [11]                   (1,829.00)                     (1,764.00) Part I tax before s. 217(6) adjustment                         1,783.33                        1,598.72 S. 217(6) adjustment                                              (1,357.00)                     (1,200.00) Sub-total                                                                426.33               398.72 Non-resident surtax (48% of sub-total) [12]               204.67             191.38 Net tax                                                          $        631.00      $        590.10 The subsection 217(6) tax adjustments were calculated as follows:                                                                           2000                  2001 [1] Net world income per s. 217(3)(b)(ii)       $          21,249.85           $           21,017.00 [2] Taxable income per s. 217(3)(b)(i)                    (5,079.51)                     (5,232.00) [3] Sub-total                                                 $          16,170.34            $           15,785.00 Part I tax before s. 217(6) adjustment             $           1,783.33           $           1,598.72 Line [3] divided by line [1]                                       76%                 75% S. 217(6) adjustment (tax attributable                to line [3])                                                 $            1,357.00           $           1,200.00 [31]     For the 2000 and 2001 taxation years the appellant's net tax liability under Part I was $631.00 and $590.10 respectively. ... The following are the appellant's calculations:                                                                           2000                  2001 Superannuation benefits                                 $          9,241.08          $           9,472.00 CPP payments                                                         6,929.26                      6,313.00 Treaty exempt income                                   $          16,170.34            $           15,785.00 Part I tax rate                                                         17%                 16% Part I tax on treaty exempt income [13]               $            2,748.90            $           2,525.60 S. 217(6) adjustment                                              (1,546.21)                     (1,200.00) Net tax on treaty exempt income                    $            1,202.69            $           1,325.60 [33]     According to the appellant, the special credit under subsection 217(6) compensates for only about one-half of the tax levied on his treaty-exempt income. ...

Her Majesty the Queen Tax Court of Canada Appeal #2005-4095(IT)I   Summary of disallowed business expenses and adjustments for 2001, 2002 and 2003.   2001 Initial Assessment May13/02 Audit Reassessment Nov. 29/04     Disallowed         Gross business income $  54,710 $  54,710           Less: Cost of goods sold        - purchases     $   n/a- direct wage       n/a $   n/a     n/a     n/a   Gross pofit $  54,710 $ 54,710           Expenses:       Advertising n/a n/a   Fees, licenses, dues 165 165   Delivery, freight n/a n/a   Insurance n/a n/a   Interest 1,266 1,266   Maint. ... June 01/04 Audit Reassmt Nov. 29/04     Disallowed           Gross business income $  29,741 Unchanged $  29,741             Less: Cost of goods sold          - purchases     $   n/a- direct wage       n/a $   n/a     n/a       n/a   Gross pofit $  29,741 Unchanged $ 29,741             Expenses:         Advertising 1,691   1,691   Fees, licenses, dues 256   256   Delivery, freight n/a   n/a   Insurance n/a   n/a   Interest 3,256   1,628 1,628 Maint. & repairs n/a   n/a   Meals & entertain. n/a   n/a   Motor vehicle 5,092   1,414 3,678 Office expenses 1,191   1,191   Legal, acctg, professional fees 858   858   Travel 5,790     5,790 Rent 2,000   2,000   Salaries, wages 568   568   Telephone/utilities 2,788   2,788   Other expenses (training) 5,241     5,241 Capital cost allowance 1,620   1,620   Total expenses $  30,351 Unchanged $ 14,014               Net business income (loss)* $(    616) Unchanged $ 15,720   Non-capital loss carryback from 2003 and applied against income for 2002       $ 12,344     $ 4,822     Note: * Due to rounding, there is a minor difference in the mathematical result.   ...

The accountant for the appellants, who also acted as their agent in the appeals, adjusted the loss as follows:   Net Loss from Operations        2001                                                                            $(55,860.00)   Distribution Jeff Almen Elizabeth Almen Jim Mazurkewich Diane Mazurkewich Total__________             Partnership Wages $ (7,840.00) $(21,280.00) $       - $ (29,120.00)  (58,240.00)   Net Distribution_(28,525.00)  (28,525.00)   (28,525.00)   (28,525.00) (114,100.00)   Net Loss from    Operations   $(20,685.00)    (7,245.00) $ (28,525.00) $      595.00 $(55,860.00) Partner Adjustments $   (6,720.00) $   6,720.00 $ (14,560.00) $  14,560.00 $     -_____     Net Loss from Operations        2002                                                                            $ (44,613.84)   Distribution Jeff Almen Elizabeth Almen Jim Mazurkewich Diane Mazurkewich Total__________             Partnership Work    Credit   $       - $(29,120.00) $       - $ (29,120.00) $(58,240.00)   Net Distribution_(25,713.46)  (25,713.46)   (25,713.46)   (25,713.46) (102,853.84)   Net Loss from    Operations   $(25,713.46) $  3,406.54) $ (25,713.46) $    3,406.54 $(44,613.84) Partner Adjustments $ (14,560.00) $ 14,560.00 $ (14,560.00) $ 14,560.00 $     -_____   [9]      If one takes 2001 as an example and looks at the bottom line (net loss from operations), it will be apparent that the net loss that is being distributed is correct ($55,860.00) but it is not allocated in accordance with the 25% interest of each partner. ... Bowman, Chief Justice     DATE OF JUDGMENT: September 4, 2007   APPEARANCES:   Agent for the Appellants: Bruce Grandfield     Counsel for the Respondent: Brooke Sittler   COUNSEL OF RECORD:   For the Appellant:     Name: Bruce Grandfield & Co.     Firm:       For the Respondent: John H. Sims, Q.C. Deputy Attorney General of Canada Ottawa, Canada     ...

Sign ed at Ottawa, Canada, this 18th day of May 2007.     " Alain Tardif" Tardif J.       ... The table is on the following page.     DETAILS OF CHANGES MADE TO INCOME       Income determined by RQ before notice of appeal   Reduction of taxable supplies 2006‑10-26 Supporting document (salary deposit) Supporting document (income from an account transfer) 2003   2002   2001 2000 1999 1998 $49,392.99 $42,597.73 $41,721.76 $32,680.55 $41,504.64 $37,968.87                                                 $284.83                      $250.00     $500.00   Reduction of taxable supplies 2007‑01‑31   Supporting document (release of debt by Daniel Brisson)   Supporting document (spouse's income deposited in his account)   Supporting document (income from an account transfer)   Supporting document (income from an account  transfer)   Confirmation by Patrick Patoine of 2 deposits used to reimburse tickets for a show   Supporting document (insurance deposits)   Supporting document (insurance deposits)   Supporting document (reimbursement of tuition paid by Mr. Patoine and reimbursed by Jean Patoine)     Final income determined by RQ                                       $700.00                                   $700.00           $1,077.76           $800.00           $300.00                                   $1,900.00   $1,353.28                                                                                                 $700.00                      __ $3,162.59     $2,000.00    _______ $5,253.28                         $250.00                       0.00                      $500.00   $48,692.99 $39,435.14 $36,468.48 $32,430.55 $41,504.64 $37,468.87   [14]     As regards the second category, expenses, the auditor explained that he redid the analysis using the available documents. ...

The Queen, 2003 TCC 460 (Informal Procedure)                                                                                                                                                                                                                                                                                                                                                                                                                                 IN THE TAX COURT OF CANADA   In Re:  The Excise Tax Act       Vancouver, B.C.                                                                                    2003-963(GST)I June 10, 2003                                                                  BETWEEN:                                                     HARLEEN BRAR BALWINDER BRAR                                                                                               Appellant         AND:                                                            HER MAJESTY THE QUEEN                                                                                                                            Respondent                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     REASONS FOR JUDGMENT OF THE                                             HONOURABLE JUDGE D. ... Kettleson, Transcriber     CITATION: 2003TCC460   COURT FILE NO.: 2003-963(GST)I   STYLE OF CAUSE: Harleen K. Brar & Balwinder S. Brar and Her Majesty the Queen   PLACE OF HEARING: Vancouver, British Columbia   DATE OF HEARING: June 10, 2003   REASONS FOR JUDGMENT BY: The Honourable Justice Diane Campbell   DATE OF ORAL JUDGMENT: June 10, 2003   APPEARANCES:   Agent for the Appellant: Balwinder Brar   Counsel for the Respondent: Johanna Russell   COUNSEL OF RECORD:   For the Appellant:   Name:     Firm:     For the Respondent: Morris Rosenberg Deputy Attorney General of Canada Ottawa, Canada   ...

Simon                Solicitor for the Applicant                  Ms. ... Trisha Egan__________________________________________________________ Recorded by: Drake Recording Services Limited 1592 Oxford Street Halifax, NS   B3H 3Z4 Per:  Trisha Egan                 I N D E X  O F  P R O C E E D I N G S       PAGE NO.       ... (ORAL REASONS)................................ 3                                                                                   PARIS, B. ...

The Queen, 2011 TCC 524         Docket: 2009-3634(IT)G BETWEEN: JACQUES POISSON, Appellant, and   HER MAJESTY THE QUEEN, Respondent. ... "Johanne D’Auray" D'Auray J.             Translation certified true on this 22nd day of December 2011.         ...

., 2006 TCC 647       Citation: 2006TCC647   2006-1078(EI) 2006-1080(CPP)   BETWEEN: MELANIE CHARLMERS, Appellant,   and   THE MINISTER OF NATIONAL REVENUE,   Respondent.       ... Thank you.--- Whereupon the hearing concluded.                                             ... Donna Sloan                                                                                                                                   ...

., 2007 TCC 527         Citation: 2007TCC527   2006-2546(EI) 2006-2547(CPP)   BETWEEN:     CARE NURSING AGENCY LTD.,   Appellant,-and-   THE MINISTER OF NATIONAL REVENUE,   Respondent.     ... " N. Weisman " Weisman D.J.     Signed at Toronto, Ontario, this 3rd day of October 2007.                                                                                                    ... Thank you for your assistance.--- Whereupon the hearing concluded at 4:24 p.m.           ...

Before: The Honourable Justice Gaston Jorré   Appearances:   Counsel for the Appellant: Pierre Robillard     Counsel for the Respondent: Marie-Claude Landry     JUDGMENT           The appeal from the reassessments made under the Income Tax Act for the 1998, 1999 and 2000 taxation years is allowed in accordance with the attached Reasons for Judgment, and the matter is referred back to the Minister of National revenue for reconsideration and reassessments on the basis that:   (a)   the additional income set out in the assessments must be reduced as follows:   1998 1999 2000         Deposits: National Bank $4,892.00 $1,903.00 $1,971.00 Caisse populaire ***1 $724.80 ― ― Caisse populaire ***4 ― ― $4,712.00         Total reduction of additional income   $5,616.80   $1,903.00   $6,683.00   (b)   the amounts subject to the penalty under subsection 163(2) are as follows:   1998 1999 2000       $10,894 $12,381 $26,680, and   (c)   the Appellant's expenses are to be increased by:     1998 1999 2000         Cellular telephone $422.93 $435.22 $354.54 Second line — residential $397.35 $353.00 $350.10           Total increase in expenses   $820.28   $788.22   $704.64             The Minister shall have two-thirds of his costs.             Signed at Ottawa, Canada, this 26th day of February 2009.       "Gaston Jorré" Jorré J.         ... The table takes the adjustments made at the objection stage into account.   1998 1999 2000         Unreported professional fees               National Bank      $4,892 (*)     $1,903 (*)      $1,971 (*) Caisse populaire ***6      $9,890 (*)     $9,450 (*)      $8,696 (*) Caisse populaire ***1    $14,229 (*)     $2,931 (*)      $1,158 (*) Caisse populaire ***4        $21,538 (*)         Disallowed expenses               Meal expenses         $201        $189         $419 Automobile expenses      $3,760     $2,606      $2,392 Utilities      $2,303     $2,243      $1,322 Other expenses      $3,528     $2,745      $3,768         Capital cost allowance      $2,763     $3,673      $4,831         Total adjustments   $41,566   $25,740     $46,095         (*) A penalty was applied to these amounts pursuant to subsection 163(2) of the ITA.   ...