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., 2008 TCC 543       Docket: 2007-2830(EI) BETWEEN: JÉRÔME OUELLET, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent. ... Signed at Ottawa, Canada, this 26th day of September 2008.       "Réal Favreau" Favreau J.   ... Susan Deichert, Reviser         Citation: 2008 TCC 543 Date: 20080926 Docket: 2007-2830(EI) BETWEEN: JÉRÔME OUELLET, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.   ...

The remaining subparagraphs are in dispute. [5]      With respect to the amount of the reassessment, the particulars are set forth as described in the Reply as follows:           Reassessed (para. 7)                                               $53,406.18           Amounts assumed in paragraph 8           Mortgage payments (e)                                                     $46,295.44           Net Visa payments, less acknowledged business expenses (f)                                       $12,700.00                                      - 8,314.30                                       $4,385.70                                          $ 4,385.70           Removed from reassessment, subparagraph (g)           Cash payments (h)                                                           $ 2,725.00           Total                                                                                $53,406.14 [6]      Eileen Parker's husband, Reg, testified for a half-day. ... Vienneau were less than half of these monthly rentals. [5]                It is a reasonable inference to draw from these facts that Ms. ... Ducharme. [7]                In view of this conclusion, it is not necessary to address Ms. ...

The Queen, 2010 TCC 564 (Informal Procedure)         Docket: 2009-1687(IT)I 2009-1688(IT)I BETWEEN: CYNTHIA A. ... Miller J.           Citation: 2010TCC564 Date: 20101104 Docket: 2009-1687(IT)I 2009-1688(IT)I BETWEEN: CYNTHIA A. ... Miller J.   SCHEDULE A 2004 Taxation Year Description Submitted Allowed Concede         Gross Sales: 4,200.00   4,200.00 4,200.00         Expenses:       Advertising      100.00-       100.00 Business Tax, Fees    1,400.00-- Insurance    3,576.00 1,435.41    1,435.41 Maintenance & Repairs       850.00-- Motor Vehicle    4,534.00 500.00      500.00 Office    1,200.00- 339.78 Legal, acct.       450.00- 123.05 Property Tax       300.00-- Rent    2,823.00- 840.00 Supplies      500.00- 149.72 Telephone and Utilities    2,280.00- 493.94 [1] Other    1,850.00-   Capital Cost Allowance 10,446.00   271.99 Total Expenses and CCA $30,309.00 $1,935.41 $4,253.89         BUOH- 364.95 * Net Business Income (Loss) $(26,109.00) $1,899.64 $(53.89)         Business Use of Home   @ 15% @ 17% [2] Mortgage Interest     5,039.51 Heat (Direct Energy)   562.93 721.51 Electricity (Epcor)   460.07 1,378.04 Insurance   410.00 410.00 Property Tax   1,000.00 1,281.02 Condo Fees     1,468.80 Subtotal   $2,433.00 $10,298.88 Less Personal Portion   2,068.05 $8,548.07 Total BUOH   $364.95 $1,750.81 BUOH prorated for 10/12 months     *$1,459.01 SCHEDULE B 2005 Taxation Year Description Submitted Allowed Concede         Gross Sales: 3,000.00 3,000.00 3,000.00         Expenses:       Business Tax, Fees 1,208.00-- Fuel 650.00-- Interest 110.00-- Maintenance & Repairs 300.00-- Meals and Entertainment 250.00-- Motor Vehicle 3,504.63 573.00 573.00 Rent-- 840.00 Property Tax 300.00-- Supplies 75.00- 75.00 Telephone and Utilities 1,215.00- 736.75 [3] Other – Home Office 2,745.00-- Capital Cost Allowance 9.987.14- 942.58 Total Expenses and CCA $20,344.75 $573.00 $3,167.33         BUOH- 268.72 * Net Business Income (Loss) $(17,344.77) $2,158.28 $(167.33)         Business Use of Home   @ 15% @ 17% [4] Heat (Direct Energy) 960.00 167.67 626.37 Electricity (Epcor) 1,500.00 203.80 1,185.16 Insurance 420.00 420.00 420.00 Maintenance 500.00-- Property Tax 1,300.00 1,000.00 1,319.00 Other 900.00     Condo Fees     1,468.80 Mortgage Interest [5]       Subtotal   $1,791.47 $5,019.33 Less Personal Portion   1,522.75 $4,166.04 Total BUOH   $268.72 $853.29 BUOH prorated for 5/12 months     *$355.53 CITATION:                                       2010TCC564   COURT FILE NO.:                            2009-1687(IT)I2009-1688(IT)I   STYLE OF CAUSE:                          CYNTHIA A. ...

The Queen, 2009 DTC 1719, 2009 TCC 456                 Citation: 2009 TCC 456 Date: 2009 1119 Docket: 2007-2083(IT)G BETWEEN: RONALD COUTRE, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ... Coutre for consideration of $1,000.00 per lot.   9.         On July 9, 2002, the Minister reassessed the Appellant’s 1998 taxation year to add the amount of $162,640.00 as a benefit in that year, calculated as follows:   Lot A:     Fair market value $73,000.00   Less: consideration paid   (1,000.00)   Add: GST    5,040.00   Subtotal   $77,040.00       Lot B:     Fair market value $81,000.00   Less: consideration paid   (1,000.00)   Add: GST    5,600.00   Subtotal   $85,600.00       TOTAL   $162,640.00   10.       ... On September 5, 2003, the Minister reassessed the Appellant’s 1998 taxation year to decrease the amount of the benefit to $119,840.00, calculated as follows:   Lot A:     Fair market value $73,000.00   Less: consideration paid   (1,000.00)   Add: GST    5,040.00   Subtotal   $77,040.00       Lot B:     Fair market value $81,000.00   Less: consideration paid   (1,000.00)   Add: GST    5,600.00   Subtotal $85,600.00 $85,600.00 Divide by 2 for one-half interest           TOTAL   $119,840.00     12.       ...

There are no costs with respect to either appeal.   Signed at Ottawa, Canada, this 4th day of January 2011.         ... Hogan" Hogan J.       Citation: 2011 TCC 2 Date: 20110104 Docket: 2010-265(IT)I   BETWEEN:   CHRISTOPHER VICKERS,   Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ... Signed at Ottawa, Canada, this 4th day of January 2011.           "Robert J. ...

The Queen, 2013 TCC 196 (Informal Procedure)         Docket: 2012-1676(IT)I BETWEEN: LILY TCHENG, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... In her Statement of Income and Expenses, she claimed the following amounts as business expenses:   Expenses for expanding sales         Vehicle:         Insurance            $984.90     Canadian Tire            $906,84     Toyota           $550.65     Gas         $1,300.00       Total                                 $3,742.39   Shipping costs               $901.66   Travel for expanding sales           Airfare        $1,364.65     Accommodations and meals         $3,700.00     Transportation              $12.56             Total       $5,077.21                                 Professional services fees       $8,000.00   Total expenses   $17,721.26   [12]         The professional services fees of $8,000 mentioned above were supposedly paid to her brother, Li-Han Tcheng, who is also her agent in this matter. ... T5 2010 – CIBC – Corot Street (Exhibit I-1, tab 19)   k.      T5 2010 – Caisse Desjardins – address obscured (Exhibit I-1, tab 19)   l.        ...

., 2003 TCC 605         Docket: 2002-1608(EI) BETWEEN:   ARTISAN EN TUYAUTERIE ET SPÉCIALITÉS EN PLOMBERIE ATS INC.,   Appellant, and   THE MINISTER OF NATIONAL REVENUE,   Respondent. ... Sharon Moren, Translator         Docket: 2002-1609(EI) BETWEEN: NICOLE TREMBLAY,   Appellant, and     THE MINISTER OF NATIONAL REVENUE,   Respondent. ... Somers " Somers, D.J.       Translation certified true on this 22 nd  day of March 2004.       ...

"François Angers" Angers J.   Signed at Edmunston, New Brunswick, this 4th day of August 2009.         Translation certified true on this 25th day of September 2009 Margarita Gorbounova, Translator                             TAX COURT OF CANADA                    RE INCOME TAX ACT                                              2008-2614(IT)I       BETWEEN:          HENRI WITTMANN Appellant    - and-     HER MAJESTY THE QUEEN Respondent   [OFFICIAL ENGLISH TRANSLATION]                                     Held before the Honourable Justice FRANÇOIS ANGERS, Tax Court of Canada, Shawinigan, Quebec, on May 15, 2009.                  --------------------                   REASONS FOR JUDGMENT         APPEARANCES:   HENRI WITTMANN for himself.   Nancy Dagenais for the r espondent.     Registrar/Technician: Nicole Champagne                      RIOPEL, GAGNON, LAROSE & ASSOCIÉS                  215 Saint-Jacques St.                        ...

[OFFICIAL ENGLISH TRANSLATION]     REASONS FOR JUDGMENT   Bédard J.     [1]               These are appeals heard on common evidence. ... Fleuriault 1.00 1.00 1.00 1.00 1.00   [illegible] 1983 / 25-05-1999 1.00 1.00 1.00 1.00 1.00   Yamaha ATV YTM 1984 / 21-06-1993 1.00 1.00 1.00 1.00 1.00   Yamaha VX750 1992 / 11-08-2003--- 500.00 500.00   Volks Fox 1987 / 05-12-2000 1.00 1.00 1.00 1.00 1.00   Honda ATV ATC20 1984 / 30-10-2001 1.00 1.00 1.00 1.00 1.00   Acura Integra 1990 / 03-12-2003- 500.00 500.00 500.00 500.00   Hyundai Elantra 1994 / 26-03-2004---- 500.00   Trailer 2003 / 11-08-2003--- 500.00 500.00   Volks Jetta 1986 / 23-04-2001 1.00 1.00 1.00 1.00 1.00   Volks Passat 1993 / 13-03-2004-----   Volks Jetta 1987 / 19-08-1997 1.00 1.00 1.00 1.00 1.00   Volks Jetta 1987 / 18-06-2003---- 500.00   Volks Jetta 1990 / 18-03-1998 1.00 1.00 1.00 1.00 1.00   Volks Jetta 1992 / 10-07-2001 1.00 1.00 1.00 1.00 1.00                 TOTAL PERSONAL ASSETS 474.09 30,960.48 30,792.56 51,044.12 51,928.97     Taxpayer: Denis Quentin                                                    APPENDIX 2                                                                                                                                                 Prepared: July 19/06 Audit period:   01/04/02                 to      31/03/04                                                                                                 Statement- assets                 31/03/2002 31/12/2002 31/03/2003 31/12/2003 31/03/2004 F/T PERSONAL ASSETS                           Personal loan from Louis Valcourt--- 5,000.00 5,000.00   Credit [illegible]-----   Credit card Royal Bank Visa 5.39 (2.35) 96.96 13.44 (2.22)   Credit card National Bank Master 190.93 2.24 45.20 503.65 39.84                 TOTAL PERSONAL ASSETS 196.32 (0.11) 196.21 5,517.09 5,037.62                 Net worth (minus assets) 277.77 30,960.59 30,596.35 45,527.03 46,891.35                 Net worth previous year n/a 277.77 30,960.59 30,596.35 45,527.03                 Increase (decrease) of net worth n/a 30,682.82 (364.24) 14,930.68 1,364.32     Taxpayer: Denis Quentin                                                    APPENDIX 3                                                                                                                                                 Prepared: July 19/06 Audit period:   01/04/02                 to      31/03/04 Calculation of difference in total income using net worth               31/12/2002 31/03/2003 31/12/2003 31/03/2004 F/T             Increase (decrease) of net worth (according to Appendix 2 30,682.82 (364.24) 14,930 1,364.32               Adjustment to total income                       Additions           Personal expenses / $1,000 per month 9,000.00 3,000.00 9,000.00 3,000.00   [illegible] from the company 9117-4508 Qc. Inc. 19,860.22---   Federal income tax 145.70---   Provincial income tax 97.12---   QPP on income 82.30---   EI on income----   Federal tax on employment insurance 176.50---   Provincial tax on employment insurance 92.00---               Total additions 29,453.84 3,000.00 9,000.00 3,000.00               Deductions           Federal tax reimbursement-- 322.05-   Provincial tax reimbursement 69.74- 363.42-   GST credit 241.50 81.25 208.59 63.67   QST credit 257.00- 158.00-               Total deductions 568.24 81.25 1,052.06 63.67               Net adjustments (additions minus deductions) 28,885.60 2,918.75 7,947.94 2,936.33               Total income according to adjusted net worth 59,568.42 2,554.51 22,878.62 4,300.65               Less: Total reported income (line 150)                       Employment insurance from April 1 to December 31 3,058.50---   Canteen income from April 1 to December 31 2,839.00---               Difference in total income according to net worth 53,670.92 2,554.51 22,878.62 4,300.65     CITATION:                                       2009 TCC 461   COURT FILE NO.:                            2008-173(IT)I                                                           2008-174(IT)I   STYLE OF CAUSE:                          DENIS QUENTIN and 9117-4508 QUÉBEC INC. ...

Miller, J.           Citation: 2009TCC57 Date: 20090126 Docket: 2005-193(IT)G BETWEEN: ANTHONY COMPARELLI, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ... (Employee) Total   15-Dec-01   1999   $2,176.33   $0.00   $0.00   $0.00   $2,176.33   15-Feb-02   2000   2,104.05   0.00   0.00   0.00   2,104.05   15-Feb-02   2001   0.00   0.00   1,550.58   841.00   2,391.58   19-Feb-02   2001   173,332.31   68,388.27   27,253.46   15,206.60   284,180.64         $177,612.69   $68,388.27   $28,804.04   $16,047.60   $290,852.60     Property Claim (ss. 227(4) of the Income Tax Act) re: Unremitted Deductions at Source:   Date of Assessment Tax Year C.P.P. ... (Employer) Penalties And Interest Total   15-Jan-02   1999   $0.00   $0.00   $470.00   $470.00   15-Jan-02   2000   0.00   0.00   218.00   218.00   15-Jan-02   2001   1,550.58   1,177.40   310.00   3,037.98   19-Feb-02   2001   27,253.46   21,289.23   21,070.00   69,612.69       $28,804.04   $22,466.63   $22,068.00   $73,338.67           [25]          On February 21, 2002 the Trustee accepted an offer from Hira to purchase MTS’ tangible assets for $100,000. ...