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Brian McCordick, Translator       Citation: 2008 TCC 379 Date: 20080916 Docket: 2007-4141(IT)I   BETWEEN: RÉAL BERNIER, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Hogan" Hogan J.                 Translation certified true on this 14th day of November 2008.   ... Hogan   DATE OF JUDGMENT:                        September 16, 2008   APPEARANCES:   For the Appellant: The Appellant himself     Counsel for the Respondent: Sarom Bahk   COUNSEL OF RECORD:          For the Appellant:                    Name:                                                       Firm:                                            For the Respondent:                       John H. ...

Reasons for Judgment Tardif, J.T.C.C. [1]            These are appeals for the 1995, 1996 and 1997 taxation years. The parties agreed to proceed on common evidence. [2]            The issue, which is the same in both cases, is whether the expenses claimed annually in respect of the property in Saint-Donat were incurred by the appellants-to the extent of their respective shares in that property-during the taxation years in issue for the purpose of gaining or producing income from a property or business. [3]            The appellant Marcel Gravel began by admitting a number of paragraphs of the Reply to the Notice of Appeal (the "Reply"), including the following facts: [TRANSLATION] (a)            the property in issue is a condominium located at 40 chemin des Cimes in Saint-Donat, near the mountain at the Mont-Garceau ski resort; (b)            the appellant and his wife are co-owners of the immovable in issue; (c)            the appellant and his wife claimed equal shares of the losses in respect of the property in issue; (d)            the property in issue was purchased on September 15, 1989, for $112,000 with the aid of loans totalling $104,000; (e)            the approximate total area of the condominium is 1,290 square feet divided into seven rooms; (f)             since it was purchased, the condo has only rarely been leased during the period from early March until September of each year; (g)            the operation of the rental property has constantly generated rental losses:                                 (i)             1989                         $2,206 x 2                =               $ 4,412                                 (ii)            1990                         $6,233 x 2                =               $12,466                                 (iii)           1991                         $5,844 x 2                =               $11,688                                 (iv)           1992                         $3,866 x 2                =               $ 7,732                                 (v)            1993                         $3,636 x 2                =               $ 7,272                                 (vi)           1994                         $3,972 x 2                =               $ 7,944                                 (vii)          1995                         $4,326 x 2                =               $ 8,652                                 (viii)         1996                         $3,573 x 2                =               $ 7,146                                 (ix)            1997                         $2,738 x 2                =               $ 5,476 (h)            during the years in issue, the appellant used the condominium for personal purposes. [4]            The evidence consisted of a written text which the appellants had prepared. The document in question was completed and supported by voluminous documentary evidence (Exhibits A-1 to A-14). [5]            Since the evidence adduced by the appellants was presented in the form of a document and that document summarizes very well the essential and fundamental aspects of that evidence, it is appropriate to reproduce its content:                 [TRANSLATION] CONDO No. 40- ST-DONAT REASONABLE EXPECTATION OF PROFIT 1- Factors in favour of the purchase of Condo 40 in 1989: ·          See investment plan; our purpose was primarily to rent the property; limited personal use would be made of it during periods when it was not rented ·          Vitality of the economy in general ·          Growing real estate sector ·          Numerous local tourist attractions:                            - Des Cimes condos built on the slopes of Mont-Garceau                            - Mont-Tremblant Provincial Park less than 10 km away                                - La Réserve ski resort less than 5 km away without any accommodation facilities built near the slopes                            - St-Donat Golf Club less than 5 km away                            - Archambault, Ouareau and Blanc Lakes located around the village                            - numerous restaurants and inns                            - famous Manoir des Laurentides in the heart of the village ·          The enthusiasm and dynamism of the Gestion CondosCimes Inc. sales team of Nicole Ouellet and her spouse Yves Boileau ·          The charisma and people skills of Gestion CondosCimes manager Nicole Ouellet ·          Gestion CondosCimes Inc.'s marketing plan:                            - promotional flyers                            - model of a condo and of the project as a whole                            - presence at specialized leisure activity shows having to do with such things as skiing, snowmobiling, hunting and fishing, and golf                            - involvement in the local chamber of commerce ·          The vitality of the municipality of St-Donat:                            - the Parc des pionniers development, including a dock, boat-launching ramp, beach and playground                            - development of cross-country ski trails, hiking trails and bicycle paths                            - recent construction of a municipal library ·          The dynamism of the St-Donat Chamber of Commerce:                            - organization of a number of recreational and tourist activities such as the Festival of Colours, a fishing tournament, a sailboat regatta, and a snowmobile acceleration race                            - operation of a tourist information bureau open year-round ·          The vitality of the builder of the condos, Les Habitations Con-Bois-Cier Ltée:                            - construction of approximately 35 condo units out of a total of approximately 100 projected units already completed                            - financial involvement in the ski resort to speed up its development                            - plans to build an indoor pool and a tennis court right beside our condo for 1990 ·          The vitality of the Mont-Garceau ski resort:                            - installation of a quad chair lift under way                            - purchase of new artificial-snow-making equipment                            - plan to rebuild the ski chalet for the spring of 1990                            - plan to install lighting for night skiing for the winter of 1991-1992                            - Mont-Garceau is accessible by chair lift ·          Knowledge of Les Habitations Con-Bois-Cier Ltée's development projects because Marcel Gravel was at the time a partner in the consulting firm (Enviro-Tech) working for the developer                 2- Evolution of business over the years:                 1989        -                income: $1,528                                     - losses: $4,412                -                condo purchased on September 16 1990        -                income: $8,080                                     - losses: $12,466-               April: letter from Nicole Ouellet reporting on all rentals for the winter of 1989-1990: average occupancy rate of 34.9% for the first winter of operation-               summer rentals: 18 days including 4 weekends-               rentals for the Festival of Colours: 7 days 1991        -                income: $9,245                                     - losses: $11,688-               winter rentals comparable to previous year-               summer rentals: 26 days including 5 weekends-               rentals for the Festival of Colours: 7 days 1992        -                income: $9,047                                     - losses: $7,732-               winter rentals better than previous year-               April: departure of Nicole Ouellet and her spouse and arrival of Denise Delorme-               summer rentals down: 9 days including 2 weekends-               rentals for the Festival of Colours: 4 days 1993        -                income: $5,625                                     - losses: $7,272-               significant decline in winter and summer rentals-               September: departure of Denise Delorme and arrival of Rolande Delorme of Gestion CondosCimes and Claudette Gauthier from the Mont-Garceau ski resort-               rentals for the Festival of Colours: 4 days 1994        -                income: $5,000                                     - losses: $7,944-               winter rentals stagnant-               no summer rentals-               rentals for the Festival of Colours: 4 days-               meeting with Rolande Delorme in October to look at the possibilities of improving rentals and agreement was revised to reduce management fees from 38% to 30% 1995        -                income: $3,505                                     - losses: $8,652-               winter rentals down-               no summer rentals-               rentals for the Festival of Colours: 4 days-               October: meeting with Gestion CondosCimes representative Claudette Gauthier with a view to imposing an obligation to achieve results 1996        -                income: $3,879                                     - losses: $6,934-               slight increase in winter rentals-               April: Gestion CondosCimes abandons rental service-               no summer or fall rentals-               September: meeting with Francine Richard of the Sutton Group in St-Donat to look at the possibilities of selling the condo: she was not interested unless we were prepared to sell for nearly half the purchase price, that is, approximately $60,000; she had no interest in rentals-               September: meeting with Claudette Gauthier of the Mont-Garceau ski resort to determine her interest in taking over the rental service; since she often received calls for accommodation near the ski slopes, she agreed to take on our condo and we reached an agreement on management fees of 20%-               October: we put "Condo for sale or rent" signs on the condo 1997        -                income: $3,025                                     - losses: $5,490-               winter rentals down-               no summer rentals: 1 weekend through personal efforts-               no fall rentals-               September-October: we spent more time at the condo to meet potential tenants or buyers and put up another "Condo for sale or rent" sign near the access road to the condo-               October: another meeting with Claudette Gauthier at which we agreed that we would continue with her but that we would also make efforts on our own to increase rentals 1998        -                income: $2,700                                     - losses: $6,817-               a single tenant for the period from January 9 to April 12-               rental loss of $2,000 as a result of the cancellation of a reservation for the 1997-1998 Christmas vacation due to poor weather-               March: visit by two real estate brokers from St-Donat to see whether a rental service was available and/or to look at selling the condo: neither was interested in selling the condo because they already had similar units in hand and they were very hard to sell unless owners were prepared to sell for half the purchase price; only one showed a little interest in rentals, but his operating method was complex and rentals were not a priority for him-               no summer or fall rentals-               September: signed an exclusive six-month contract for the sale of the condo with La Capitale River-Nord Inc., Joliette office; no visits to the condo and no offers to purchase resulted from this-               September-October: as we did the previous year, we spent more time at the condo to meet potential tenants or buyers-               October: another meeting with Claudette Gauthier and agreement to continue with her for rental purposes 1999        -                income: $10,535                                  - profits: $267-               significant increase in winter and fall rentals 2000        -                income: $8,110                                     - losses: $1,116-               long-term rental starting January 10 PROJECTIONS 2001        -                income: $9,650                                     - profits: $450-               continued long-term rental from January to October 2002        -                income: $10,750                                  - profits: $1,350 3- Events affecting financial results: Period from 1990 to 1999: (negative factors) ·          High interest rates in the early 1990s ·          Departure of Nicole Ouellet and Yves Boileau in April 1992 ·          Arrival of the new, less dynamic sales team, decline in quality of services and less attention to customer needs ·          Economic recession which started in the early 1990s ·          Decline in the real estate market, more particularly the secondary residence market ·          General decline in tourist traffic in the St-Donat region (e.g., Manoir des Laurentides) ·          Closing of La Réserve ski resort around 1994 ·          Pool and tennis court construction projects not carried out ·          Halt in condo construction around 1993; 100 condo units were initially planned, but the project was finally stopped at 45 units ·          Final withdrawal of developer Les Habitations Con-Bois-Cier Ltée from the condo project and from involvement in the ski resort around 1995 ·          Failure to make planned improvements to the ski resort: the chalet was renovated in stages and not rebuilt, as planned in 1990, and the trails are still not lit ·          Lack of interest of real estate brokers and potential buyers in Des Cimes condos (too many condos for sale and few transactions) ·          Drying up of rentals to snowmobilers as a result of a lack of promotion and stricter condo regulations concerning snowmobile traffic on the site ·          Impossibility of obtaining a list of rental customers from Gestion CondosCimes following their withdrawal from the provision of a rental service Period from 1999 to 2001: (positive factors) ·          Stable and low interest rates ·          Gradual reduction of principal repayable on the mortgage ·          General economic growth and drop in unemployment ·          Recovery of real estate market ·          Reopening of La Réserve ski resort in the fall of 2001 ·          Constant development of our network of contacts and tenants ·          Construction of a road linking St-Donat directly with Mont-Tremblant in 2001, which will result in economic development and the expansion of tourism on an unprecedented scale in the municipality of St-Donat                 4- Conclusion:                 As one can see, a number of factors beyond our control have had a negative effect on our operating results. ...

., 2007 TCC 631         Citation:  2007TCC631   Docket: 2006-3300(CPP)   BETWEEN:   BENTWATER CREATIVE SERVICES INC.,   Appellants, and   THE MINISTER OF NATIONAL REVENUE,   Respondent.     CERTIFICATION OF TRANSCRIPT OF REASONS FOR JUDGMENT     Let the attached certified transcript of my Reasons for Judgment delivered orally from the Bench at Toronto, Ontario, on September 27, 2007, be filed.           ... Weisman, Deputy Judge   DATE OF ORAL JUDGMENT November 3, 2007   APPEARANCES:   Agent for the Appellant: Kathy Hollett   Counsel for the Respondent:   Laurent Bartleman     COUNSEL OF RECORD:   For the Appellant:   Name:   Firm:     For the Respondent: John H. ...

HONARI     EXPENSE 2003   2004 Advertising $25,017 $15,054 Phone $2,417 $2,027 3 rd Party Payments $571 $516 Meals $5,200 $5,200 Supplies $2,400 $2,400 Parking $640 $640               Signed at Ottawa, Canada this 16 th day of February 2012.     ... TACANAY     EXPENSE          2003   2004 Advertising $8,941 $16,022 Phone $      0 $   887 3rd Party Payments $1,020 $1,219 Supplies $1,200 $0               Signed at Ottawa, Canada this 16 th day of February 2012.     ... Sheridan   DATE OF JUDGMENT:                    February 16, 2012   APPEARANCES:   For the Appellants: The Appellants themselves Counsel for the Respondent: Alisa Apostle   COUNSEL OF RECORD:          For the Appellant:                             Name:                                                    Firm:          For the Respondent:                    Myles J. ...

Quinn Projected Rental Income 82 Waterford Crescent 1991 1992 1993 1994 1995 1996 1997 1998 Revenues $14,400 $15,120 $15,876 $16,670 $17,504 $18,379 $19,298 $20,263 Expenses Property Tax     3,700     3,885     4,079     4,283     4,497     4,722     4,958    5,206 Interest 22,038 16,153 14,109 13,602 12,687 11,699 10,632     9,480 Insurance        450        473        497        522        548        575        604        634 Repairs & other        500        525        551        579       608        638        670        704 26,688 21,036 19,236 18,986 18,340 17,634 16,864 16,024 Net income (loss)- $ 12,288-$ 5,916-$ 3,360-$ 2,316-$     836 $      745 $ 2,434 $ 4,239 Robert C. Quinn Revised Rental Projections 82 Waterhouse Crescent 1991 1992 1993 1994 1995 1996 1997 1998 Revenues $13,200 $13,200 $13,860 $14,553 $15,281 $16,045 $16,847 $17,689 Expenses Property Tax     3,700     3,885     4,079     4,283     4,497     4,722     4,958     5,206 Interest 22,038 16,153 14,109 13,602 12,687 11,699 10,632     9,480 Insurance        450        473        497        522        548        575        604        634 Repairs & other        500        525        551        579        608        638        670        704 26,688 21,036 19,236 18,986 18,340 17,634 16,864 16,024 Net income (loss)- $ 13,488-$ 7,836-$ 5,376-$ 4,433-$ 3,059-$ 1,589-$       17 $ 1,665" [13]     In fact the rental income for the years 1991, 1992 and 1993 were respectively $6,600, $13,200 and $6,600. ... PLACE OF HEARING:                      Toronto, Ontario DATE OF HEARING:                        October 10, 1997 REASONS FOR JUDGMENT BY:     The Honourable Deputy Judge J.F. ...

La Reine, 2007 TCC 759           Docket: 2004-1580(GST)G BETWEEN: 9030-2340 QUÉBEC INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... RATE TAXES OWING RATE TAXES OWING Bottled beers inventory: 960 bottles                   15,768               $3.25                        $51,246.00     3%                 $49,708.62     7%          $3,479.60     7.5%                  $3,989.12 Imported beer (brewers & SAQ)                   1,440             $4.17                        $6,004.80   3%                 $5,824.66   7%           $407.73   7.5%                 $467.43$ Draft beer (glasses) Inventory: 480                   9,122             $2.49                      $22,713.53 (10%) 5% ($20,442.40)             $21,577.85   7%        $1,510.45   7.5%                $1,731.62 Draft beer (half-pitcher) Inventory: 37                      705             $5.91                        $4,165.96 (10%) 5%          ($3,749.90)               $3,957.66    7%           $277.04   7.5%                   $317.60 Draft beer (pitcher) Inventory: 66                   1 250           $10.97              ($ 13,712.50)                    $13,714.69 (10%) 5%        ($ 12,341.25)             $13,028.96   7%           $912.03   7.5%                $1,045.57 Wines ($78,377.15) Kitchen wine: $8,250 Inventory: $2,828.40 Spirits Inventory: $238.75 ($64,877.25)       $67,298.75     $5,355.63     219.25%            (0.00)     350.00%            ($ 142,243.37)                  $147,552.51                ($ 5,355.63)                    $18,744.71 (10%) 5%   (10%) 3%      ($ 128,019.03)           $140,174.88           ($ 4,820.07)             $18,182.36   7%     7%        $9,812.24     $1,272.77   7.5%     7.5%              $11,249.03           $1,459.13   Reconstituted meals   $1,558,914.62                  $1,558, 914.62 (10%) 5%   ($ 1,101,807.16)        $1,480,968.89   7%                 $103,667.82   7.5%                                       $118,847.75   TOTAL             $1, 326,713.09        $1,733,423.89                     $121,339.67                             $139,107.27 G.S.T.DECLARED Q.S.T. ... RATE TAXES OWING RATE TAXES OWING   Bottled beer               1,392             $3.25                  $4,524.00   3%             $4,388.28   7%           $307.18   7.5%                    $352.16 Imported beer (brewers  & SAQ)                  120             $4.17                     $500.40   3%                $485.39   7%             $33.98   7.5%                      $38.95   Draft beer (glasses)               1,084             $2.94                  $3,186.96 (10%) 5%             $3,027.61   7%           $211.93   7.5%                    $242.97 Draft beer (half-pitcher)                    84             $6.95                     $583.80 (10%) 5%                $554.61   7%             $38.82   7.5%                      $44.51 Draft beer (pitcher)                  149           $12.95                  $1,929.55 (10%) 5%             $1,833.07   7%           $128.32   7.5%                    $147.10   Wines    ($853.72)        $3,755.02       243.57%                  $9,146.10 (10%) 5%             $8,688.80   7%           $608.22   7.5%                    $697.28   Spirits           $208.03         (0.00)     350.00%                     $728.11 (10%) 3%                $706.26   7%             $49.44   7.5%                      $56.68   Reconstituted meals      $96,629.96                  $96,629.96   5%           $91,798.46   7%        $6,425.89   7.5%                 $7,366.83 TOTAL               $111,482.48                       $7,803.77                                $8,946.47   $95,870.15 $109,971.58           G.S.T. ...

Rip" Rip A.C.J.     Translation certified true on this 31st day of July 2007.       ... Rip" Rip A.C.J.       Translation certified true on this 31st day of July 2007.       ... Rip" Rip A.C.J.       Translation certified true on this 31st day of July 2007.         ...

The Queen, 2007 TCC 761 (Informal Procedure)       Docket: 2006-715(IT)I BETWEEN:   ROBERT PRESTON, Appellant, and   HER MAJESTY THE QUEEN, Respondent.         ... Signed at Ottawa, Canada, this 20 th day of December 2007.       “D.G.H. ...   [3]      Mr. Preston submitted bill of costs as follows:   Cost for this matter by the Appellant.   ...

Signed at Ottawa, Canada, this 19th day of January 2009.       "Paul Bédard" Bédard J.       ...   [12]          For these reasons, the appeal is dismissed.       Signed at Ottawa, Canada, this 19th day of January 2009.       "Paul Bédard" Bédard J.           Translation certified true on this 26th day of January 2009.   ...

The Queen, 2010 TCC 224       Docket: 2007-7465(IT)G BETWEEN: DONALD PELLETIER, Appellant, and   HER MAJESTY THE QUEEN, Respondent. ... The respondent is entitled to her costs.     Signed at Ottawa, Canada, this 13th day of May 2010.       ...   [39]          The respondent is entitled to her expenses.     Signed at Ottawa, Canada, this 13th day of May 2010.       ...