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Translation certified true on this 26th day of October 2009.   Elizabeth Tan, Translator         Citation: 2009 TCC 411 Date: 20090821 Docket: 2008-2581(EI)   BETWEEN:   QUINCAILLERIE LE FAUBOURG (1990) INC., Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent, and   ANDRÉE ROY, Intervenor.   ... The capital stock in Quincaillerie Le Faubourg (1990) Inc. was held as follows:   Number and Category of Shares Held During the Period in Question     Holder January 4, 2007, to May 2, 2007 May 2, 2007, to July 17, 2007 July 17, 2007, to January 4, 2008   Andrée Roy   25      "A"   50        "AA"   10        "B"   10      "B" 10        "B" 4,800    "C"   4,800  "C" 4,800    "C" 52,000  "F"     52,000  "F" 1,000    "G"     1,000    "G"           Jean-Yves Côté 25       "A" 50        "AA" 10          "B"   10       "B" 10        "B" 4,800     "C"   4,800   "C" 4,800    "C" 52,000   "F"     52,000  "F" 1,000     "G"     1,000    "G"           Rémy Côté 50       "A" 100      "AA" 100       "AA"   200     "C" 200      "C" 200       "C"     1,000   "H" 1,000    "H"         Marie-Claude Côté 200     "C" 200      "C" 100      "AA"       200      "C"   5.       ...   [50]          For all these reasons, the appeal is dismissed.   Signed at Ottawa, Canada, this 21st day of August 2009.       ...

O/A EXPERIENCE WORKS,   Appellant, and   THE MINISTER OF NATIONAL REVENUE,   Respondent.       ...   * * * * *       APPEARANCES:   Mr. Davorin Jurovicki                                                                                 for the Appellant   Ms. ... We have a split result, which is quite unusual.--- Whereupon the excerpt concludes.                   ...

The Queen, 2009 TCC 384         Docket: 2005-1869(IT)G BETWEEN: HAYDN PUGH, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Signed at Toronto, Ontario, this 4th day of August 2009.       “B.G. Tanasychuk” Taxing Officer         Citation: 2009TCC384 Date: 20090804 Docket: 2005-1869(IT)G BETWEEN: HAYDN PUGH, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Signed at Toronto, Ontario, this 4th day of August 2009.   “B.G. Tanasychuk” Taxing Officer                     ...

The Queen, 2008 TCC 527         Citation:  2008 TCC 527   Docket: 2006-1761(IT)G   BETWEEN:   GARY SALZMANN,   Appellant, and   HER MAJESTY THE QUEEN,   Respondent.     ... Court File No. 2006-1761(IT)G     TAX COURT OF CANADA   BETWEEN:   GARY SALZMANN               Appellant- and-   HER MAJESTY THE QUEEN               Respondent     HEARD BEFORE THE HONOURABLE MR. ... This sitting of the Tax Court of Canada is now closed. ‑‑‑ Whereupon the proceedings adjourned     at 9:47 a.m.                       ...

Webb   Appearances:   For the Appellant: The Appellant himself Counsel for the Respondent: Marie-Therese Boris and Sharon Lee____________________________________________________________________   JUDGMENT           The appeals from the reassessments made under the Income Tax Act (“ Act ”) for the Appellant’s 2000 and 2001 taxation years are allowed, with costs, and this matter is referred back to the Minister of National Revenue for reconsideration and reassessment on the basis that the Appellant is entitled to the following amounts as deductions under paragraph 8(1)(h.1) of the Act and the following amounts as deductions for capital cost allowance and interest under paragraph 8(1)(j) of the Act for 2000 and 2001:   2000   Vehicle Item Amount Allowed Explorer Maintenance and Repairs $358 + $72 = $430   Insurance $1,142   Licence and Registration $53   Capital Cost Allowance $1,893       Porsche Maintenance and Repairs $51   Insurance $1,164   Licence and Registration $74   Capital Cost Allowance $3,784   Other – CAA $87       Mazda Maintenance and Repairs $299   Insurance $902   Licence and Registration $64   Capital Cost Allowance $3,348       Expedition Maintenance and Repairs $54   Insurance $98   Licence and Registration $16   Capital Cost Allowance $6,471   Interest $199   Other $367       Total:   $20,496   2001   Vehicle Item Amount Allowed Explorer Maintenance and Repairs $11   Insurance $432   Licence and Registration $21   Capital Cost Allowance $0       Porsche Maintenance and Repairs $0   Insurance $547   Licence and Registration $74   Capital Cost Allowance $2,667   Other- CAA $89       Mazda Maintenance and Repairs $105   Insurance $885   Licence and Registration $61   Capital Cost Allowance $2,186       Expedition Maintenance and Repairs $125   Insurance $350   Licence and Registration $74   Capital Cost Allowance $11,065   Interest $2,631   Other $0       Total:   $21,323          Signed at Halifax, Nova Scotia, this 29 th day of April 2008.     ... Webb” Webb J.           Citation: 2008TCC232 Date: 20080429 Docket: 2007-3824(IT)I BETWEEN:   PETER RAGSDALE, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ...   [36]     As a result, the appeal is allowed, with costs, and this matter is referred back to the Minister of National Revenue for reconsideration and reassessment on the basis that the Appellant is entitled to the following amounts as deductions under paragraph 8(1)(h.1) of the Act for 2000 and 2001 and the following amounts as deductions for capital cost allowance and interest under paragraph 8(1)(j) of the Act for 2000 and 2001:   2000   Vehicle Item Amount Allowed Explorer Maintenance and Repairs $358 + $72 = $430   Insurance $1,142   Licence and Registration $53   Capital Cost Allowance $1,893       Porsche Maintenance and Repairs $51   Insurance $1,164   Licence and Registration $74   Capital Cost Allowance $3,784   Other – CAA $87       Mazda Maintenance and Repairs $299   Insurance $902   Licence and Registration $64   Capital Cost Allowance $3,348       Expedition Maintenance and Repairs $54   Insurance $98   Licence and Registration $16   Capital Cost Allowance $6,471   Interest $199   Other $367       Total:   $20,496   2001   Vehicle Item Amount Allowed Explorer Maintenance and Repairs $11   Insurance $432   Licence and Registration $21   Capital Cost Allowance $0       Porsche Maintenance and Repairs $0   Insurance $547   Licence and Registration $74   Capital Cost Allowance $2,667   Other – CAA $89       Mazda Maintenance and Repairs $105   Insurance $885   Licence and Registration $61   Capital Cost Allowance $2,186       Expedition Maintenance and Repairs $125   Insurance $350   Licence and Registration $74   Capital Cost Allowance $11,065   Interest $2,631   Other $0       Total:   $21,323          Signed at Halifax, Nova Scotia, this 29 th day of April 2008.     ...

    “ Campbell J. Miller” C. Miller J.       Citation: 2007TCC680 Date: 200711 Docket: 2006-3099(GST)I 2006-3100(IT)I BETWEEN: JACEK MILKOWSKI, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... I have related my adjustments to the CRA’s audit schedules:             Schedule I – Assets           Schedule II – Liabilities           Schedule III – Adjustments           Schedule IV – Personal Expenditures   Deductions from Underreported Income   2001 2002 2003   From Schedule I         Value of vehicle    -$1,200 [1]  -$900  -$8,459 [2] From Schedule II   Difference in net worth arising from  accurate mortgage balances (see Appendix A)      -$3,281     $308     $19 From Schedule III         Ontario supplement-$1,100-$1,100  -$308 Additional family income    -$4,800   From Schedule IV         Food-$2,000-$2,000-$2,000 Shelter (agreed)  -$1,800-$11,544 Household-$1,000-$1,000-$1,000 Clothing-$1,250-$1,250-$1,250 Personal care-$500-$500-$500 Recreation-$1,500-$1,500-$1,500 Education-$500-$500-$500 Tobacco and alcohol Security (agreed) [3]-$500-$2,745-$500-$3,293-$500-$3,660 Gifts Transportation (agreed) Other (agreed)-$500-$1,654-$266-$500-$167-$272-$500 $355-$280   Total-$17,996-$14,974-36,427   Government underreported income $18,940 $24,398 $47,117         Actual underreported income $944 $9,424 $10,690             [17]     The Appellant argued that adjustments should also have been made in the following areas:   1.       ...     “ Campbell J. Miller” C. Miller J.           Appendix “A”     2000 2001 2002 2003   CRA Net Worth $45,276 $53,988 $53,934 $50,268   Increase in mortgage* $12,728 $16,009 $15,513 $15,493   Revised Net Worth $32,548 $37,979 $38,421 $34,725   Less Prior Year   $32,548 $37,979 $38,421   Increase (decrease) in Net Worth   $5,431 $442 ($3,646)     CRA’s Increase in Net Worth     $8,712   ($54)   ($3,665)   Deduction from Net Worth   $3,281 ($388) ($19)               * As agreed by parties.   ...

The Queen, 2012 TCC 100         Docket: 2008-3858(IT)G   BETWEEN: NIRMALA NAIDU SUGNANAM, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... Signed at Ottawa, Ontario this 29th day of March 2012.       “J. M. Woods” Woods J.                         ... Docket: 2008-3815(IT)I   AND BETWEEN:   ESESSON CANADA INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ...

Signed at Ottawa, Canada, this 6th day of February 2009.     “B.Paris” Paris J.     ...     [25]          For all of these reasons, the appeal is allowed.   Signed at Ottawa, Canada, this 6th day of February 2009.     “B.Paris” Paris J.                     ...

  [...]   DIVISION IV     PROTECTION OF THE ENVIRONMENT   Emission of a contaminant.   20.   ...   [...]   Regulations.   31.  The Government may make regulations to:   [...]   ... ]   [...]   Regulations.   46.  The Government may make regulations to:   [...]   ...

The Appellants are entitled to one set of costs.   Signed at Ottawa, Canada, this 20 th day of September 2011.       ...