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Signed at Ottawa, Canada this 17 th day of May 2013.     "Patrick Boyle" Boyle J.       ... Definitions   118.6.(1) For the purposes of sections 63 and 64 and this subdivision,   […] Définitions   118.6.(1) Les définitions qui suivent s'appliquent aux articles 63 et 64 et à la présente sous-section.   ...   [27]         The appeal is allowed, with costs.     Signed at Ottawa, Canada this 17 th day of May 2013.     ...

The Queen, 2003 DTC 2150, 2003 TCC 730 (Informal Procedure)           Citation: 2003TCC730 Date: 20031009 Dossier: 2000-1798(IT)I BETWEEN: ELWIRA SOKOLOWSKI, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ...   $300,000 7492 Janre Estate Development Corp.   $120,000 7425 Armour $  19,000   7495 Re/Max Gateway Realty   $  23,000 7586 Nesrallah   $  53,000 8338 G. Capello $  31,000   6464 Dumont $  16,000   8111 Danilov, Frechette $  20,000     [3]      The losses claimed result from Kiminco's bankruptcy on July 17, 1989 ...

Nethercut                                                                                      Court Registrar                                                A.S.A.P. ... The Court is closed for this day, and will resume tomorrow morning at 9:30.--- Whereupon the hearing was concluded     at 4:32 p.m.           ... Rossiter   DATE OF REASONS FOR JUDGMENT:                             March 7, 2007   APPEARANCES:   Counsel for the Appellant: Mark Greenstein     Counsel for the Respondent: Sonia Akibo-Betts   COUNSEL OF RECORD:          For the Appellant:                      Name:                             Mark Greenstein                      Firm:                               Krol & Krol                                                           Richmond Hill, Ontario               For the Respondent:                     John H. ...

  [17]          The two contracts contain the same description of businesses sold:   [T ranslation]   DESCRIPTION   A business known and operated as " A&W Restaurant" situated:  ...   ... The effect of the resulting corrections and calculations is shown in the appendix.           ... "Gaston Jorré" Jorré J.       Translation certified true on this 8 th day of June 2010.     ...

Signed at Edmundston, New Brunswick, this 22 nd day of June 2004. « François Angers » Angers, J. ... SCHEDULE "A" Other Employment Expenses 1997 Budrow Tozer Year 1997 Sin: X Apr. 3/00 Oct. 17/00 Expense Claimed Amount Claimed Receipts Supplied Original Reassess Second Reassess Meals & Entertainment $ 7,020.00 $ 5,871.57 $ 1,467.89 $ 1,467.89 Other Accounting & Legal $      241.00 $      241.00 Lodging $11,631.00 $10,170.44 $10,170.44 $10,170.44 Supplies $ 3,113.00 $ 3,111.09 $ 3,111.09 $ 3,111.09 Furniture $ 4,149.00 $ 4,149.00 Wages $ 6,050.00 $ 4,050.00 Taxis & Tolls $ 1,078.65 $ 1,078.65 $ 1,078.65 Liability Insurance $      277.00 $      100.00 $      138.70 $      138.70 Rent $ 1,000.00 Auto Fuel $ 3,132.00 $ 2,663.01 $ 2,663.01 $ 2,663.01 Repairs $      193.77 $      193.77 $      193.77 Insurance $ 2,320.00 $ 2,320.00 $ 2,320.00 $ 2,320.00 $ 5,452.00 $ 5,176.78 $ 5,176.78 Total $38,933.00 $21,143.55 $25,193.55 Allowance to cover expenses included in T4 $750.US or Canadian $57,720.00 Total expenses claimed $38,933.00 Total expenses allowed (Oct. 17/00) $25,193.55 Net Expenses Disallowed $13,739.45 SCHEDULE "B" Other Employment Expenses 1998 Budrow Tozer Year 1998 Sin: X Expense Claimed Amount Claimed Receipts Supplied Original Assess Reassess Meals & Entertainment $ 7,134.00 $13,685.08 $ 3,421.27 $ 3,421.27 Other Accounting & Legal $      138.00 $      138.00 Lodging $15,280.47 $14,936.12 $14,936.12 $14,936.12 Supplies/CellPhone/     Internet $ 4,316.39 $ 3,103.41 $ 2,318.90 $ 2,574.48 Wages $15,800.00 $14,600.00 Taxis & Tolls $ 1,410.00 $ 1,410.00 $ 1,410.00 $ 1,410.00 Liability Insurance $        50.00 $        50.00 $        50.00 Conference registration $      912.50 $      912.50 Rent $ 1,000.00 $38,857.36 $18,715.02 $33,570.60 Auto Fuel/car washes $ 4,930.14 $ 4,574.52 $ 4,930.14 $ 4,930.14 Repairs $     619.16 $      619.16 $      619.16 Insurance $ 2,026.00 $ 2,026.00 $ 2,026.00 $ 2,026.00 License & registration $     104.00 $     104.00 $      104.00 $      104.00 Lease $ 7,800.00 $ 7,225.83 $ 7,225.83 $14,860.14 $14,805.13 $14,905.13 Total $60,851.50 $37,041.42 $51,897.00 Allowance to cover expenses included in T4 $57,720.00 Total expenses claimed $60,851.50 Total expenses allowed (Oct. 17/00) $51,897.00 Net Expenses Disallowed $ 8,954.50 [10]     The Appellant has not taken issue with all the items listed above and they shall remain as assessed by the Minister. ...

Miller, J.         Citation: 2010TCC427 Date: 20100908 Docket: 2004-3464(GST)G BETWEEN: IPAX CANADA LIMITED, Appellant, and   HER MAJESTY THE QUEEN, Respondent,     Docket: 2004-4526(IT)G BETWEEN: DOREEN CRAWFORD, Appellant, and   HER MAJESTY THE QUEEN, Respondent,     Docket: 2004-4527(IT)G BETWEEN: GARFIELD CRAWFORD, Appellant, and   HER MAJESTY THE QUEEN, Respondent.           ... Signed at Ottawa, Canada, this 8 th day of September, 2010.       “V.A. ... Schedule A    IPAX CANADA LIMITED                                                                                                                                       Year End:    April 30   Subject:   Calculate re-assessment by correcting the derived sales, including Net Worth T2 adjustments & tax-included vs. tax-extra       YEAR ENDING     05-01-94 to 04-30-95   05-01-95 to 04-30-96 05-01-96 to 04-30-97 05-01-97 to 04-30-98 05-01-98 to 04-30-99 05-01-99 to 04-30-00 05-01-00 to 04-30-01 Gross Revenue – T2 Return: 702,406.00 551,404.00 476,838.00 740,952.00 835,775.00 760,088.00 736,175.00 Gross Revenue after T2 Audit:   17,186.00   43,505.00   35,118.00   52,027.00   53,292.00   56,217.00           & confirmed by Appeals 719,592.00 594,909.00 511,956.00 792,979.00 889,067.00 816,305.00 736,175.00         ** Derived GST Revenue: 590,835.57 497,590.14 392,972.43 358,017.29 571,895.43 549,852.29 538,105.14 Unreported GST Revenue: 128,756.43   97,318.86 118,983.57 434,961.71 317.171.57 266,452.71 198,069.86 * x 7/107 = x 7/107 = x 7/107 = x 7/107 = x 7/107 = x 7/107 = x 7/107 =                     GST Owing:    8,423.32    6,366.65    7,783.97   28,455.44   20,749.54   17,431.49   12,957.84   / 4 quarters / 4 quarters / 4 quarters / 4 quarters / 4 quarters / 4 quarters / 4 quarters Additional GST per quarter:    2,105.83    1,591.66    1,945.99   7,113.86   5,187.39   4,357.87   3,239.46   SUMMARY: Total Additional GST / quarter:  $   25,542.06           TOTAL additional GST:  $ 102,168.25            Total GST Assessment:   $ 105,556.76            Amount Over-Assessed:-$    3,388.51   ** Note:             Revenue for GST purposes was determined by taking the amount identified on the IPAX GST account as “GST Collected” and dividing this figure by 7% to obtain the “derived sales” of the corporation ...

The Queen, 2012 DTC 1140 [at at 3233], 2012 TCC 119 (Informal Procedure)         Docket: 2011-2415(IT)I     BETWEEN:   ALLEN D. ... Signed at Toronto, Ontario this 11th day of April 2012.       “J. M. Woods” Woods J.         ... GALLANT, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     REASONS FOR JUDGMENT     Woods J ...

Signed at Ottawa, Canada, this 13th day of July 2010.     “C.H. McArthur” McArthur J.               Translation certified true on this 5th day of January 2011.         Erich Klein, Revisor       Citation: 2010 TCC 379 Date: 20100713 Docket: 2009-231(IT)G BETWEEN: EUGÈNE LEDUC, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Signed at Ottawa, Canada, this 13th day of July 2010.     “C.H. McArthur” McArthur J.             ...

The Queen, 2012 TCC 312 (Informal Procedure)         Docket: 2011-643(IT)I BETWEEN: LAIRD STEVENS, Appellant, and   HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________   Appeals heard on March 21, 2012, at Montreal, Quebec.   ... Signed at Ottawa, Canada, this 25th day of September 2012.       "Réal Favreau" Favreau J.         ... The details of the travel expenses (as revised during the audit) were as follows:   Travel (revised)           Paris and England             Paris             Return airfare                          $         1,192.04           Accommodation**                            $        10,272.00           Per diem (30 days)                            $         3,000.00                      Total                              $        14,464.04             England             Return airfare                          $            254.94           Accommodation                      $                    0           Per diem (7 days)                     $            700.00                      Total                                        $            954.94             Paris and England                             $        14,464.04                                                           $            954.94                       Grand total                              $        15,418.98                                                    (up from $15,116.98)             **      Accommodation includes:                      Rent                                                  4,800 euros                    Agency fee                                        1,476 euros                    Compulsory insurance                       144 euros                      Total                                                           6,420 euros                      Conversion to Canadian dollars                 x 1.6                    Total in Canadian dollars                 $        10,272                                                           (reduced to $9,180.60 at the hearing)   [8]              The appellant explained that the purpose of his stay in Paris was to conduct research for his book Paradise Lost in which part of the action takes place in Paris. ...

The Queen, 2013 TCC 294 (Informal Procedure)         Docket: 2013-162(IT)I   BETWEEN:   GORDON H. ... Signed at Toronto, Ontario this 20 th day of September 2013.     "Patrick Boyle" Boyle J.         ... GRAHAM, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       REASONS FOR JUDGMENT   Boyle J ...