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Bowman” Bowman, C.J.       Citation: 2005TCC301 Date: 20050428 Docket: 2004-4698(GST)I   BETWEEN: LORRAINE M c DONELL, A ppellant,   and     HER MAJESTY THE QUEEN, Respondent.       ... Andrews West (Township of South Stormont (formerly the Township of Cornwall))   ADJUSTED AS OF:                           August 17, 2001   ADJUSTED SALE PRICE       Sale Price, including GST: 50,000.00     GST calculated at 7.00%: 3,271.03     Credit Vendor:     $46,728.97   DEPOSIT   $1,000.00     REALTY TAXES       Total 2001 total taxes 1,367.38     Adjustment based on 1/3 the cost of current assessed taxes (estimated portion of lands being transferred):     455.79     Vendor has paid: 455.79     Vendor’s share for 228 days: 284.71     Credit Vendor:     171.08   BALANCE DUE ON CLOSING       payable to McDonald Duncan, in trust or as further directed           $45,900.05    ___________     $46,900.05    $46,900.05                      E. ... Counsel for the Respondent:   Rosemary Fincham       COUNSEL OF RECORD:          For the:                      Name:                                                  Firm:          For the Respondent:                    John H. ...

Translation certified true, this 16th day of December, 2009       François Brunet, reviser     Docket: 2006-1101(IT)G BETWEEN: PIERRE MOREL, Appellant, and   HER MAJESTY THE QUEEN, Respondent. ... Translation certified true, this 16th day of December, 2009       François Brunet, reviser                  Docket: 2006-1102(IT)G BETWEEN: JEANNINE GIRARD, Appellant, and   HER MAJESTY THE QUEEN, Respondent. ... Translation certified true, this 16th day of December, 2009       François Brunet, reviser                  Docket: 2006-1108(IT)G BETWEEN: PIERRE BHERER, Appellant, and   HER MAJESTY THE QUEEN, Respondent. ...

The Queen, 2012 DTC 1072 [at at 2836], 2011 TCC 433, aff'd 2013 FCA 176         Docket: 2009-3346(IT)G BETWEEN: INDUSTRIES PERRON INC., Appellant, and   HER MAJESTY THE QUEEN, Respon dent.   ... Translation certified true on this 12th day of January 2012.       François Brunet, Revisor       Citation: 2011 TCC 433 Date: 20111011 Docket: 2009-3346(IT)G BETWEEN: INDUSTRIES PERRON INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... "François Angers" Angers J.         Translation certified true on this 12th day of January 2012.       ...

Signed at Ottawa, Canada, this 22nd day of June 2010.       "Paul Bédard" Bédard J.         ... HENSCHEL, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       REASONS FOR JUDGMENT   Bédard J ...   [5]               The issues to be decided are the following:   1.      ...

“Johanne D’Auray” D’Auray J.             Translation certified true on this 10th day of December 2014.         ... “Johanne D’Auray” D’Auray J.           Translation certified true on this 10th day of December 2014.         ...

Reasons for Judgment Watson, D.J.T.C.C. [1] This appeal was heard in Regina, Saskatchewan on August 5, 1999 under the Informal Procedure. [2] In computing income for the 1993, 1994 and 1995 taxation years, the appellant deducted the amounts of $16,316.63 and $12,438.09 as farm losses for the 1993 and 1994 taxation years respectively and $8,750.00 for 1995 as a farm loss pursuant to subsection 31(1) of the Income Tax Act (the " Act ") as follows:      1993    1994 Income: Canadian Wheat Board Payments: $ 952.24       nil Rebates        339.98       nil Total Income    $ 1,292.22 $     nil Expenses: Forage     $ 401.25 $      nil ContractWork/Seed Cleaning         nil      348.50 Machinery      2,946.71    2,891.35 Motor Vehicle      1,127.44      434.85 Fence Repairs          nil      125.50 Containers/Twine/Bailing Wire         nil      480.07 Small Tools       244.79      324.78 Insurance       412.00         nil Accounting/Legal/Office      128.31      391.63 Telephone/Electricity/Heating     1,681.11    2,281.12 House        579.84         nil Water        67.93         nil Capital Cost Allowance (CCA)    9,434.82    3,366.33 Interest        191.92    1,050.78 Property Taxes      392.73      743.18 Total Expenses: $17,608.85 $12,438.09 Net Loss    ($16,316.63) ($12,438.09)     1995 Income:   ________ Rebates    $ 476.12 Total Income    $ 476.12 Expenses: Pesticides    $    341.71 Machinery      4,396.20 Motor Vehicle      1,044.36 Building and Fence Repairs     1,626.13 Small Tools        32.47 Insurance/NISA ACS       559.00 Accounting/Legal/Office      333.75 Telephone/Electricity/Heating/    1,782.42 Water        113.85 Capital Cost Allowance (CCA)    9,383.96 Interest      2,942.93 Property Taxes      195.88 Total Expenses: $22,752.66 Net Loss    ($22,276.54) Allowable Farm Loss ($ 8,750.00) Restricted Farm Loss ($13,526.54) [3] In reassessing the appellant for these three taxation years, the Minister of National Revenue (the "Minister") disallowed the deduction of these losses, making the following assumptions of fact: "(a) the facts admitted and stated supra: (b) during the 1992, 1993, 1994, 1995 and 1996 taxation years the Appellant was employed on a full-time basis and received employment income for each year as follows: Year Employment Income 1992 $27,480.00 1993    19,278.00 1994    24,519.00 1995    38,609.00 1996    31,813.00 (c) the Appellant carried on the business of farming on a full-time basis up to 1988; (d) in 1988, the Appellant sold a portion of the land on which he was farming and commenced to be employed; (e) the Appellant became bankrupt in 1991; (f) subsequent to the bankruptcy, the Appellant reacquired, for $20,000.0, 40 acres of land previously owned by him and which contained his residence and some surrounding buildings; (g) subsequent to the bankruptcy, the Appellant commenced the activity of growing and baling alfalfa (the "Activity") on that portion of the 40 acres of land that was not covered by the yard site, including the surrounding buildings and corrals; (h) the Appellant reported the following losses from the Activity in the 1991 and 1992 taxation years: TAXATION GROSS NET YEAR INCOME EXPENSES LOSS 1991 $ 687.00 $ 8,087.00 ($ 7,400.00) 1992 4,694.00 18,288.00 (13,594.00) (i) the Appellant reported the following loss from the Activity in the 1996 taxation year: TAXATION GROSS NET YEAR INCOME EXPENSES LOSS 1996 $1,850.00 $5,851.00 ($4,001.00) (j) during the years under appeal, the Appellant did not take any steps or make any plans to develop or expand the Activity, nor has he taken any steps to do so since that time; (k) the amount of land used by the Appellant in the Activity is not large enough in order to allow the Appellant to generate sufficient gross income to cover the expenses incurred; (l) the Appellant did not have a reasonable expectation of profit from the Activity during the 1993, 1994 and 1995 taxation years; (m) the expenses claimed in relation to the Activity were personal or living expenses of the Appellant. ...

The Queen, 2011 TCC 324 (Informal Procedure)         Docket: 2010-945(IT)I BETWEEN: PATRICIA BARCELOUX, Appellant, and   HER MAJESTY THE QUEEN, Respondent. ... Signed at Ottawa, Canada, this 27th day of June 2011.     "Paul Bédard" Bédard J.     ... Signed at Ottawa, Canada, this 27th day of June 2011.       "Paul Bédard" Bédard J.   ...

Sign ed at Ottawa, Canada, this 12th day of April 2012.     “Réal Favreau” Favreau J.               ... (admitted)   Sale of properties in 2005   34.         During the 2005 taxation year, the appellant disposed of the following 9 properties: (admitted)   ·          501 Du Rubis, Granby ·          498 Du Topaze, Granby ·          200 Paré, Granby ·          206 Paré, Granby ·          212 Paré, Granby ·          201 St-Antoine, Granby ·          298 St-André, Granby ·          596 De La Providence, Granby ·          420 Du Nénuphar, Granby   35.    ... Signed at Ottawa, Canada, this 12th day of April 2012.         “Réal Favreau” Favreau J.             ...

    « François Angers » Angers J.         Citation: 2010 TCC 150 Date: 20100422 Docket: 2009-3369(IT)I BETWEEN: PETER PLATIS, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... The breakdown of the expenses is as follows:     2004   2005         $        $ Meals & entertainment (50%) Supplies Parking Motor vehicle expenses Accounting/legal fees Other business expenses Business use of home 5,719 2,707 4,188 8,225 — 11,604 261 2,430 1,543 2,077 7,242 166 19,423 280   [2]               The Minister of National Revenue (the Minister) reassessed the appellant's 2004 and 2005 taxation years and disallowed employment expenses totalling $21,053 and $10,320 for those taxation years respectively. ...   [22]          The appeals are dismissed.     Signed at Ottawa, Canada, this 22nd day of April 2010.         ...

Woods” Woods J.             Citation: 2012 TCC 352 Date: 20121009 Dockets: 2006-2525(IT)G 2006-2902(GST)I     BETWEEN:   GEOFFREY LAST, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ... Income as assessed by the Minister     2000 2001 2002 Car Business $ 39,949.75 $ 73,575.91 $ 314,545.02 Rental Income               69,523.99 ISTO trades –Cap. Gains        601,135.38                                           Income as per the Appellant   2000 2001 2002 Car Business $ 1,003.64 $       nil $   (20,095.79) Rental Income    5,052.80   8,460.29       34,707.90 ISTO trades – Bus. ...