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Asir Studio from January 1, 2007       to February 1, 2008.                                ... Rowe” Rowe D.J.         Citation: 2010 TCC 230 Date: 20100504 Dockets: 2009-2667(EI) 2009-2668(CPP) BETWEEN: INGE ROECKER OP ASIR STUDIO, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent,   and   SENGSACK TSOI,                    Intervenor.     ... Rowe” Rowe D.J.                                     Appendix A CITATION:                                       2010 TCC 230   COURT FILE NOS.:                         2009-2667(EI); 2009-2668(CPP)   STYLE OF CAUSE:                          INGE ROECKER OP ASIR STUDIO AND THE MINISTER OF NATIONAL REVENUE AND SENGSACK TSOI   PLACE OF HEARING:                     Vancouver, British Columbia   DATE OF HEARING:                       March 19, 2010   REASONS FOR JUDGMENT BY:    The Honourable D.W. ...

Signed at Vancouver, British Columbia, this 3rd day of June 2011.       ... Little” Little J.         Citation: 2011 TCC 287 Date: 20110602 Docket: 2009-2034(IT)I   BETWEEN: PATRICK NICHOLLS, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ... (Emphasis added)     [16]          At paragraph [45], Justice Russell said:   [45]            The CRA did not determine which spouse was entitled to the CCTB payments during the period in dispute. ...

The Queen, docket 1999-3873(IT)G         [OFFICIAL ENGLISH TRANSLATION]   1999-3873(IT)G   BETWEEN: PHILIPPE FILLION, Appellant, and   Her Majesty The Queen, Respondent.   ... Signed at Ottawa, Canada, this 6th day of December 2002.   "Alain Tardif" J.T.C.C.           ... Signed at Ottawa, Canada, this 29th day of October 2002.   "Alain Tardif" J.T.C.C.           ...

Each party shall bear their own costs.            Signed at Ottawa, Ontario this 13th day of September 2013.     ... Woods” Woods J.     Citation: 2013 TCC 285 Date: 20130913 Docket: 2013-931(IT)APP BETWEEN:   MARTHA PALUBJAK, Applicant, and   HER MAJESTY THE QUEEN, Respondent.     ... Woods   DATE OF ORDER:                          September 13, 2013   APPEARANCES:   For the Applicant: The Applicant herself   Counsel for the Respondent: Rita Araujo   COUNSEL OF RECORD:          For the Appellant:                             Name:                     n/a                               Firm:                              For the Respondent:                  William F. ...

Signed at Ottawa, Canada, this 22nd day of May 2007.     "Alain Tardif" Tardif J.             ...

the parties shall bear their own costs.          Signed at Toronto, Ontario this 14th day of February 2012.       ... Woods” Woods J.             Citation: 2012 TCC 52 Date: 20120214 Docket: 2010-2738(IT)I   BETWEEN:   VIDA BRUCE, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ...   [17]          The appeal must therefore be dismissed.   [18]          Mr. ...

The Queen, 2011 DTC 1030 [at at 128], 2010 TCC 482           Docket: 2008-1212(IT)G BETWEEN: Christiane Gagnon, Appellant, and   HER MAJESTY THE QUEEN, Respondent. ... Analysis     ·         Invalid assessment   [15]          According to Ms.  ...     ·         Whether the tax debt includes interest   [16]          Ms.  ...

Reasons for Judgment Lamarre, J.T.C.C. [1]            These are appeals from assessments under the Income Tax Act (" Act ") for the appellant's 1991, 1992, 1993 and 1994 taxation years, whereby the Minister of National Revenue ("Minister") disallowed business losses claimed by the appellant. ... In the event that the Court rules that the Activity has a reasonable expectation of profit, the Minister asks that the losses from the Activity be reduced on the basis of the following assumptions:                 (a)            The previously made assumptions made in paragraph 7 herein;                 (b)            the Appellant's travel expenses were incurred to enhance his reputation as a music critic, to establish contacts for future Activity projects and to conduct research on future books;                 (c)           the Appellant's travel expenses are substantially not related to the Activity's current earning process;                 (d)            the Appellant's travel expenses are personal expenses;                 (e)            the Appellant's travel expenses are not reasonable;                 (f)             the Appellant's travel expenses should be restricted to [$1,838.55 in 1991, $1,469.72 in 1992, $737.48 in 1993 and $1,952.25 in 1994]; and                 (g)            the Appellant's Entertainment and Meal expenses for the 1991, 1992, 1993 and 1994 taxation years are personal expenses of the Appellant. [4]            I heard the testimony of the appellant and of Shirley Beaudoin, the Canada Customs and Revenue Agency ("CCRA"), auditor responsible for the appellant's file. [5]            The appellant testified that he has been a teacher of linguistics and musicology at Carleton University in Ottawa since his arrival in Canada in 1968. ... SCHEDULE A INCOME, EXPENSES & LOSSES OF THE ACTIVITY 1991 – 1994 TAXATION YEARS                                                                 1991      1992      1993      1994 INCOME                                                 $ 5,013.00                $ 3,600.00                $ 4,210.00                $ 5,934.00 EXPENSES Books                                                         952.00 1,300.00                 1,690.00                 1,334.00 Meals                                                      1,619.00 1,417.00                    735.00    735.00 Vehicle                                    1,492.00 1,648.00                 1,915.00                 1,116.00 Typewriter                                                 819.00    -               -               - Professional fees                       59.00       300.00    -               150.00 Dry Cleaning                             -               240.00    -               - Telephone                                                 -            2,751.00                    953.00    986.00 Bank Charges                           -                90.00       -                - Travel                                      8,374.00 12,556.00                12,067.00                7,809.00 CCA                                                        1,256.00 2,300.00                 1,990.00                 1,955.00 Total expenses                      14,571.00                22,602.00                19,350.00                14,085.00 Net loss                                  $ 9,558.00                $19,002.00               $15,140.00               $ 8,151.00 SCHEDULE B ANALYSIS OF LOSSES OF THE ACTIVITY 1982 – 1998 TAXATION YEARS AMENDED 00-02-15                                 GROSS YEAR      INCOME                                NET LOSS                             NET INCOME                       1982                            7,835.00                                   3,796.00                                1983                            3,448.00                                   4,916.00 1984                            9,239.00                                   6,388.00 1985                            7,140.00                                10,425.00 1986                            6,045.00                                12,942.00 1987                            9,752.00                                   2,291.00 1988                            7,400.00                                   7,569.00 1989                            4,035.00                                11,989.00 1990                            3,870.00                                10,514.00 1991                            5,013.00                                   9,558.00 1992                            3,600.00                                19,002.00 1993                            4,210.00                                15,140.00 1994                            5,934.00                                   8,151.00 1995                            8,647.00                                                                                1,750.00 1996                            5,452.00                                                                                    598.00 1997                            5,465.00                                     0.00                          0.00 1998                            4,672.00                                2,890.00 Totals                      $101,757.00             $125,571.00             $ 2,348.00 ...

Before: The Honourable Justice Lucie Lamarre   Appearances:   For the Appellant: The Appellant himself     Counsel for the Respondent: Vlad Zolia____________________________________________________________________   JUDGMENT             The appeals from the assessments made under the Income Tax Act (" ITA ") for the 2002 and 2003 taxation years are allowed, on the following basis:             For the 2002 taxation year, the amount of undeclared income is $33,000 instead of $55,321;             For the 2003 taxation year, the amount of undeclared income is $15,000 instead of $39,518.             ... Signed at Ottawa, Canada, this 30th day of April 2008.       "Lucie Lamarre" Lamarre J.         ... Signed at Ottawa, Canada, this 30th day of April 2008.     "Lucie Lamarre" Lamarre J.         ...

The Queen, 2009 TCC 399         Docket: 2007-3211(IT)G BETWEEN: MARTINE LANDRY, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Hogan" Hogan J.             Translation certified true on this 30th day of September 2009.         ... [OFFICIAL ENGLISH TRANSLATION]     REASONS FOR JUDGMENT   Hogan J.     ...