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      “ Campbell J. Miller” C. Miller J.           Citation: 2009 TCC 134 Date: 20090310 Docket: 2007-1374(GST)G BETWEEN: COSTCO WHOLESALE CANADA LTD., Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ...   …         Section 2.05.               Billing for Costco Membership Fee.   ...   …   ARTICLE III   COMPENSATION TO COSTCO   Section 3.01.               ...

The scheme respecting 89-33 was identical in all relevant aspects to the 88-6D scheme referred to above. [10]     The Appellants each purchased units in 89-33 on the following basis:                                       Number of              Purportedly            Cash                                            Units                  Obliged to Pay          Paid              Willem Vankerk     -    18                    $110,700.00 $20,800.00           Elsbeth Vankerk    -    12                    $73,800.00 $13,800.00 Tax Consequences of 89-33 [11]     89-33 claimed that Esquire Canada issued an invoice in the amount of $1,465,100.00 for the period August 4, 1989 to December 31, 1989. [12]     89-33 reported a loss of $1,478,713.00 for tax purposes for the fiscal period August 4, 1989 to December 31, 1989. Mainstream Productions 90-50 (The Third Partnership) [13]     762039 Ontario Limited operating as Advanced Business Opportunities ("ABO") purported to form a general partnership known as 90-50 ("90-50"). [14]     The Appellants each purchased units in 90-50 on the following basis:                                       Number of              Purportedly            Cash                                            Units                  Obliged to Pay          Paid              Willem Vankerk     -    12                    $90,000.00             $40,575.00           Elsbeth Vankerk    -    12                    $90,000.00              $64,950.00 Tax Consequences of 90-50 [15]     90-50 claimed that Esquire Canada issued an invoice in the amount of $1,740,120.00 for the period September 10, 1990 to December 31, 1990. [16]     90-50 reported a loss of $1,760,353.00 for tax purposes for the fiscal period September 10, 1990 to December 31, 1990. [17]     When the Appellants filed their income tax returns for the taxation years indicated they deducted the following amounts: WILLEM VANKERK Loss Claimed Interest 1988 $153,756.00 $10,838.00 1989 444,522.00 60,598.00 1990 293,388.00 91,422.00 1991 1,308.00 54,660.00 1992 2,592.00 40,995.00 1993--- 44,495.00 1994    3,500.00 40,995.00 1995        -----          40,995.00 $899,066.00 $344,004.00 ELSBETH VANKERK Loss Claimed Interest 1988 $153,756.00 1989 296,682.00 $10,838.00 1990 295,722.00 44,012.00 1991    1,308.00 74,835.00 1992    2,592.00 45,508.00 1993- 34,132.00 1994- 36,631.00 1995        -        34,131.00 $750,060.00 $280,087.00 [18]     The Minister of National Revenue (the "Minister") reassessed the Appellants' taxation years referred to above to deny all of the losses claimed by the Appellants from the three Tax Shelters referred to above and to deny all of the interest that had been claimed by the Appellants. ... The following deductions were claimed:                              Willem Vankerk                                      1989                              $10,838.00                                      1990                              $60,598.00                                      1991                              $91,422.00                                      1992                              $54,660.00                                      1993                              $40,995.00                                      1994                              $44,495.00                                      1995                              $40,995.00                                                                         $344,003.00                              Elsbeth Vankerk                                      1989                              $10,838.00                                      1990                              $44,012.00                                      1991                              $74,835.00                                      1992                              $45,508.00                                      1993                              $34,132.00                                      1994                              $36,631.00                                      1995                              $34,131.00                                                                         $280,087.00 [31]     The interest referred to above was calculated on the so-called promissory notes. ...

    [9]      The parties agreed to proceed on common evidence.   [10]     Jean‑Rock Gagnon testified. ...   [28]     For these reasons, the appeals are dismissed.       Signed at Ottawa, Canada, this 5th day of March 2008.       "Alain Tardif" Tardif J.                       Translation certified true on this 18th day of April 2008.   ...

The Queen, 2012 TCC 366       Docket: 2010-2038(IT)G   BETWEEN:   LABORATOIRE DU-VAR INC., Appellant,   and   HER MAJESTY THE QUEEN, Respon dent.   ... Trudeau and Louise Nadon, is dismissed, without costs.     Signed a t Ottawa, Canada, this 17th day o f October 2012.           ... François Brunet, Revisor       Citation: 2012 TCC 366 Date: 20121017 Docket: 2010-2038(IT)G   BETWEEN:   LABORATOIRE DU-VAR INC., Appellant,   and   HER MAJESTY THE QUEEN, Respondent.   ...

., 2009 TCC 201 Citation:   2009 TCC 201   Docket: 2008-1413(EI); 2008-1414(CPP)   BETWEEN:   ALLA SALMAN,   Appellant, and   THE MINISTER OF NATIONAL REVENUE,   Respondent.       ... Court File Nos. 2008-1413(EI) 2008-1414(CPP)     TAX COURT OF CANADA       BETWEEN:   ALLA SALMAN Appellant    - and-       THE MINISTER OF NATIONAL REVENUE Respondent     * * * * * ORAL REASONS HEARD BEFORE JUSTICE WEISMAN in the Courts Administration Service, Federal Judicial Centre, 180 Queen Street West, Toronto, Ontario on Tuesday, November 25th, 2008   * * * * *     APPEARANCES:   Mr. ... Burtnick   Court Registrar       A.S.A.P. Reporting Services Inc. © (2009)   Suite 1105, 200 Elgin Street     Suite 1800, 130 King Street West Ottawa, Ontario K2P 1L5   Toronto, Ontario M5X 1E3 (613) 564-2727   (416) 861-8720   (ii)     INDEX   PAGE   Decision with Reasons   1     * * * * *                   Toronto, Ontario--- Upon commencing the Decision with Reasons on   Tuesday, November 25, 2008.   ...

REASONS FOR JUDGMENT Tardif, J.T.C.C. [1]      This is an appeal concerning the 1997, 1998 and 1999 taxation years. [2]      The assessments under appeal were made on the basis of the following assumptions of fact:           [TRANSLATION] (a)         the appellant was a full-time professor at the faculty of education at l'Université de Sherbrooke (hereinafter "University") during the entire period in issue; (b)         the appellant's position as a professor entailed four areas of responsibility: teaching, research, participation in university life and community service; (c)                as an employee at l'Université de Sherbrooke, the appellant was generally required to perform the duties of his position at his employer's place of business, l'Université de Sherbrooke; (d)         among other things, the appellant conducted research in the field of ethnomusicology; (e)         in the context of a so-called "business", the appellant collected children's songs and instrumental pieces from various communities around the world and, according to the appellant, [TRANSLATION] "the product consists of records of ethnic children's music the purpose of which is the preservation of a universal heritage and not the making of profit" (see Annex A); (f)          the target markets were libraries, schools, ethnomusicology specialists and families; (g)         the appellant and the publisher, the ARION corporation, have been bound by a contract since May 10, 1993; (h)         under that contract, the appellant assigned to the publisher exclusive rights to the audio recordings of works in the "Chants des enfants du monde" collection for a ten-year period and in return receives royalties, the terms of which are described in the said contract; (i)          promotion and advertising of the records are the responsibility of the ARION record company of Paris, France; (j)          the statement of income and expenses for the appellant's so-called "business" indicates the following amounts:                                                     1997                  1998                  1999 Gross revenue                         $ 3,500             $ 3,900             $ 3,590 Expenses: Advertising                                                             726 Delivery                                                                                        1,631 Fuel                                                300                     60    Maintenance, repairs                       994 Motor vehicles                    278 Office expenses                              286 Supplies                                       1,428                                           395 Honorariums                                    93                     109                    111 Rent                                                                       195 Travel expenses                            4,800                 2,024                 8,088 Translation, studio                                                 1,480                 1,032 Parking                                50 Partial total                              $ 8,229             $ 4,594             $ 11,257 Depreciation                              $ 4,356             $ 5,429             $ 1,141 Total expenses                        $ 12,585            $ 10,023            $ 12,398 Net total                                  ($9,085)            ($6,123)            ($8,807) (k)         the appellant did not receive any grants from the University during the period between 1991 and 1999; (l)          according to the appellant, if the royalty revenues increased to the point of covering or exceeding his research expenses, the University would use the surplus to establish special research funds, and it was clear to him that the salaries received for his research projects would be partly covered by those royalty revenues; (m)        there is an employer-employee relationship between the University and the appellant for the following reasons: ·         the appellant is a salaried employee and his income is divided over 12 months with 26 pay periods; ·         aside from his one month of annual summer vacation, the appellant must inform the University authorities of his non-teaching activities in order to obtain authorization from them to pursue his activities; ·         the dean of the University decides on the appellant's workload; ·         Mario Laforest, the dean of the faculty of education at l'Université de Sherbrooke, indicated in a letter sent to the Minister that the appellant's research in ethnomusicology is an integral part of his work as a professor; ·         the appellant must submit an annual work plan to be approved at a department meeting (approval must be made and forwarded to the appellant by May 25 of each year); ·         no changes to the work description can be made during the year without approval; ·         the appellant must make an annual report to the University authorities concerning all of his research activities; (n)         according to the dean, Mario Laforest, [TRANSLATION] "while Professor Corpataux's work is very important and is highly original, it nonetheless is not traditional in nature, which would make it eligible for funding from the usual research organizations"; (o)         according to the dean, Mario Laforest, [TRANSLATION] "the period of unprecedented budget cuts that Quebec universities have experienced in recent years has ruled out any significant financial support for the work being carried out by this professor. ... For the rest, he had to cover the expenses incurred out of his own pocket"; (p)         the appellant has reported the following business income and losses since the beginning of this research activity: YEAR              GROSS                        TOTAL                        NET                         REVENUES                EXPENSES                 LOSSES 1999                 $    3,590                        $12,397                        ($ 8,807   ) 1998                     3,900                         10,023                         (   6,123   ) 1997                     3,500                         12,585                         (   9,085   ) 1996                     5,000                            8,502                          (   3,502   ) 1995                     5,775                         11,767                         (   5,992   ) 1994                     3,000                            8,946                          (   5,946   ) 1993                       855                          1,986                           (   1,136   ) 1992                     1,300                            3,776                          (   2,476   ) 1991                       850                             1,655                          (      855) Total                $ 27,715                        $ 71,637                        ($43,922) (q)         the appellant did not conduct any market studies to verify his project's profitability and did not produce any specific plan of action to make his research activities profitable; (r)         the appellant failed to demonstrate that the expenses claimed for the years in issue in connection with his research activities were incurred or made in order to turn a profit or with a reasonable expectation of generating an income from them; (s)         the appellant's research work is not one of the artistic activities described in paragraph 8(1)(q) of the Act; (t)          during the 2000 taxation year the appellant received for the first time a $2,400 grant from the faculty of education at l'Université de Sherbrooke. [3]      The appellant admitted all of the facts with the exception of subparagraphs 6(c), 6(l), 6(n) and 6(r), which are reproduced below for better reading: [TRANSLATION] (c)                 as an employee at l'Université de Sherbrooke, the appellant was generally required to perform the duties of his position at his employer's place of business, l'Université de Sherbrooke; (l)          according to the appellant, if the royalty revenues increased to the point of covering or exceeding his research expenses, the University would use the surplus to establish special research funds, and it was clear to him that the salaries received for his research projects would be partly covered by those royalty revenues; (n)         according to the dean, Mario Laforest, [TRANSLATION] "while Professor Corpataux's work is very important and is highly original, it nonetheless is not traditional in nature, which would make it eligible for funding from the usual research organizations"; (r)         the appellant failed to demonstrate that the expenses claimed for the years in issue in connection with his research activities were incurred or made in order to turn a profit or with a reasonable expectation of generating an income from them; [4]      The evidence, comprised of the appellant's testimony, revealed that the content of subparagraphs 6(c) and 6(l) was accurate. [5]      The appellant's explanations convinced the Court that his research and work was highly worthwhile. ... However, since the required information pertains essentially to the responsibilities in the area of research, I will reproduce articles 12.01, 12.03 and 12.06. 12.01    The position of professor entails four areas of responsibility:             (a) teaching;             (b) research;             (c) participation in university life;             (d) community service.                   ... 12.06    A professor's annual workload includes activities in each of the four areas of responsibility indicated in paragraph 12.01.            ... ...

Introduction to collection Total fees: Total GST and QST: Total fees including GST and QST:                 $1 346.15     $ 202.26 $1 548.41       Amount payable immediately upon receipt of this invoice       Invoice No.: 20016                                                                                      December 31, 2002       Jean-Yves Vaillancourt 300 rue Saint-Georges, apartment 600 Saint-Lambert, Que  J4P 3P9     Fee: December 23 to 27, and December 30 to 31, 2002   GST number: 144526142 RT                                             7%                                                                              QST number: 1087758334TQ0001                                 7.5%   Services rendered to: $942.27   $65.96 $1 008.23 $75.62 $1 083.85     FQDI La Fondation québécoise de la déficience intellectuelle 3958 rue Dandurand Montréal, Que  H1X 1P7 Jacques Boily – Director General       Brief description of services rendered: 1. Business development plan   Total fees: Total GST and QST: Total fees including GST and QST:             $942.27     $ 141.58 $1 083.85       Amount payable immediately upon receipt of this invoice [8]      Moreover, in accordance with the Agreement, Mr.  ... Vaillancourt's appeal is dismissed.     Signed at Magog, Quebec, this 27th day of June 2005.       ...

Signed at Ottawa, Canada, this 15th day of November 2007.       "Alain Tardif" Tardif J.       ...

The cumulative excess amount of an individual in respect of registered retirement savings plans at any time in a taxation year is the amount, if any, by which                 (a) the amount of the individual's undeducted RRSP premiums at that time exceeds                 (b) the amount determined by the formula A + B + R + C + D + E                                 where                                 A              is the individual's unused RRSP deduction room at the end of the preceding taxation year,                 B              is the amount, if any, by which (i) the lesser of the RRSP dollar limit for the year and 18% of the individual's earned income (as defined in subsection 146(1)) for the preceding taxation year                                 exceeds the total of all amounts each of which is (ii) the individual's pension adjustment for the preceding taxation year in respect of an employer, or    (iii) a prescribed amount in respect of the individual for the year,                 C              is, where the individual attained 18 years of age in a preceding taxation year, $2,000, and in any other case, nil                 D              is the group RRSP amount in respect of the individual at that time,                 E               is, where the individual attained 18 years of age before 1995, the individual's transitional amount at that time, and in any other case, nil, and                 R              is the individual's total pension adjustment reversal for the year. [3]            In the tax returns for each of these years the appellant himself deducted amounts of $3,285 in 1997 and $2,767 in 1998 in respect of his RRSP. ... SERGE LAROSE CONRIBUTIONS PAID INTO AN RRSP T1-OVP:                                                                                1995 Unused contributions                                          1995-01-01                              $- Plus: Contributions                                                                                 March- December 1995      3,344                                 January- February 1996         -                                                            $ 3,344 Less: Deducted contributions               3,344 Unused contributions                          1995-12-31              $   - T1-OVP:                                                                                1996 Unused contributions                                          1996-01-01                              $- Plus: Contributions                                                                                 March- December 1996      5,289                                 January- February 1997      5,006                                                 $ 10,295 Less: Deducted contributions               3,289 Unused contributions                          1996-12-31              $ 7,006 T1-OVP:                                                                                1997 Unused contributions                                          1997-01-01                              $ 7,006 Plus: Contributions                                                                                 March- December 1997          280                                 January- February 1998         5,000                                                 $ 12,286 Less: Deducted contributions               3,285 Unused contributions                          1997-12-31              $ 9,001 T1-OVP:                                                                                1998 Unused contributions                                          1998-01-01                              $ 9,001 Plus: Contributions                                                                                 March- December 1998        -                                 January- February 1999         -                                                            $ 9,001 Less: Deducted contributions               2,767 Unused contributions                          1998-12-31              $ 6,234 [4]            According to subsection 146(5) of the Act, a taxpayer may deduct RRSP premiums up to a deduction limit. [5]            The RRSP deduction limit is defined in subsection 146(1) as follows: Registered Retirement Savings Plans SECTION 146: Definitions. In this section, " RRSP deduction limit "- "RRSP deduction limit" of a taxpayer for a taxation year means the amount determined by the formula A + B + R- C                                                 where                                                 A              is the taxpayer's unused RRSP deduction room at the end of the preceding taxation year,                                                 B              is the amount, if any, by which                                                                                                                 (a)            the lesser of the RRSP dollar limit for the year and 18% of the taxpayer's earned income for the preceding taxation year exceeds the total of all amounts each of which is                                                 (b)            the taxpayer's pension adjustment for the preceding taxation year in respect of an employer, or                                                 (c)            a prescribed amount in respect of the taxpayer for the year,                                                                                 C            is the taxpayer's net past service pension adjustment for the year, and                                 R            is the taxpayer's total pension adjustment reversal for the year.... [6]            The appellant maintains that the Minister should take all of his income into consideration in computing his "earned income", including a capital gain which he claims to have realized in the course of these years. ...

Signed at Montréal, Quebec, this 9th day of July 2008.     "Réal Favreau" Favreau J.             ...