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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. ...

Signed at Ottawa, Canada, this 17th day of December 2004.     “Louise Lamarre Proulx” Lamarre Proulx J.       ... Translation certified true on this 29th day of July 2005.       Daniela Possamai, Translator       Citation: 2004TCC826 Date: 20041217 Dockets: 2002‑2743(EI), 2002-2744(EI), 2002‑2745(EI), 2002‑2746(EI) and 2002‑3730(EI)   BETWEEN: COMMISSION DE LA CONSTRUCTION DU QUÉBEC, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.           ...  ...   [23]     On March 27, 2000, another letter confirmed the above letter.   ...

., 2008 TCC 612         Docket: 2008-1157(EI) BETWEEN: J. B. DESCHAMPS INC., Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.   ... Bella Lewkowicz, Translator           Citation: 2008 TCC 612 Date: 20081219 Docket: 2008-1157(EI) BETWEEN: J.  ...       …   a)       the Appellant’s only shareholder was Corporation Financière J. ...

Woods” Woods J.       Citation: 2011 TCC 121 Date: 20110223 Docket: 2010-3135(IT)I   BETWEEN:   CHERYL LANS, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ...   [27]          The appeal will be dismissed.                Signed at Toronto, Ontario this 23 rd day of February 2011.   ... Woods   DATE OF JUDGMENT:                    February 23, 2011   APPEARANCES:   For the Appellant: The Appellant herself   Counsel for the Respondent: Kristian DeJong   COUNSEL OF RECORD:          For the Appellant:                             Name:                      N/A                               Firm:                                For the Respondent:                    Myles J. ...

The Queen, 2010 TCC 206 (Informal Procedure)         Docket: 2008-3345(IT)I BETWEEN: ÉLIAS JAVIER AYALA, Appellant, and   HER MAJESTY THE QUEEN, Respon dent.   ...   [18]          For these reasons, the appeals must be dismissed.     Signed at Ottawa, Canada, this 15th day of April 2010.        "Réal Favreau" Favreau J.       ...

The Queen, 2011 TCC 436       Docket: 2009-782(IT)G BETWEEN: LARBI ZOUAIMIA, Appellant, and   HER MAJESTY THE QUEEN, Respondent. ... Signed at Ottawa, Canada, this 29th day of September 2011.       "Réal Favreau" Favreau J.     ... Kirvan                                                           Deputy Attorney General of Canada                                                           Ottawa, Canada             ...

"François Angers" Angers J.             Translation certified true on this 5th day of November 2008.   ... [OFFICIAL ENGLISH TRANSLATION]       REASONS FOR JUDGMENT     Angers J ... Signed at Ottawa, Canada, this 13th day of June 2008.       "François Angers" Angers J.           ...

Signed at Ottawa, Canada, this 7th day of October 2008.         "Paul Bédard" Bédard J.           Translation certified true on this 25th day of November 2008.   Brian McCordick, Translator           Citation: 2008 TCC 505 Date: 20081007 Docket: 2006-1130(IT)G   BETWEEN: FRANÇOIS GRAVIL,   Appellant,   and     HER MAJESTY THE QUEEN,   Respondent.   [OFFICIAL ENGLISH TRANSLATION]       REASONS FOR JUDGMENT     Bédard J ...

(the     "Corporation"), which carried on business as     Maestro Pizza Plus ("Maestro"); c)             as the Appellant produced no books and records          for the proper computation of his income for the    relevant taxation years, the Minister employed the          "Net Worth" method of income computation.    ... The consideration and disbursements for the purchase totalling $213,059.63 were paid for with $113,059.63 in cash and funds from a $100,000 mortgage; f)               in 1996, 1997, 1998 and 1999, the Appellant owned a 1990 Chevy Beretta, and in 1997, the     Appellant also purchased a 1997 Chevrolet Blazer       for $36,838; g)             the Appellant deposited money into his daughter's         Toronto-Dominion Bank account, and purchased         guaranteed investment certificates in trust for his daughter as follows: 1996 1997 1998 1999 Bank Balance $9,840.22 $ 3,658.78 $ 1,783.90 $12,540.93 GIC $ 14,096.84 $ 20,200.11 $22,000.00 h)             the Appellant had funds held in his own Toronto-            Dominion Bank account and guaranteed investment certificates in the following amounts:             1996 1997 1998 1999 Bank Balance $14,085.07 $24,458.24 $ 9,891.71 $12,247.91 GIC $10,100.05 $10,000             i)               in 1999, the Appellant had not less than $233,100         in cash; j)               in 1999, the Appellant had controlled substances           (cocaine and cannabis resin) valued at not less than          $17,930; k)             together with his business investments, shareholder        advances, furniture, jewellery and the assets noted         in subparagraphs 6(g) to 6(l) above, the Appellant    had total assets in amounts of not less than         $300,494.56, $381,405.13, $377,654.95 and      $673,284.52 at the end of his taxation years 1996,         1997, 1998 and 1999 respectively, as set out in            Schedule I to the Net Worth Statement attached          hereto as Schedule A; l)               the Appellant had liabilities in the total amounts of          not more than $98,777.96, $80,759.13, $60,887.17 and $39,589.27 at the end of his       taxation years 1996,     1997,    1998 and 1999             respectively, as set out in Schedule II to the Net           Worth Statement attached hereto as Schedule A; m)           the Appellant's net worth at the end of his taxation         years 1996, 1997, 1998 and 1999 were not less          than the amounts of $201,716.60, $300,646.00,         $316,767.78 and $633,695.25 respectively, as set       out in Schedule II to the Net Worth Statement attached hereto as Schedule A; n)             at the end of his taxation years 1997, 1998 and             1999, the Appellant's net worth increased by the        amounts of not less than $98,929.40, $16,121.78    and $316,927.47 respectively from the year       before, as set out in Schedule II to the Net Worth         Statement attached hereto as Schedule A; o)             the Appellant and his household incurred personal         and living expenses in the amounts of not less than         $32,813.45, $31,556.13 and $31,305.40 for the        1997, 1998 and 1999 taxation years respectively,         as set out in Schedule III and IV to the Net Worth         Statement attached hereto as Schedule A; p)             in order to generate the increases to his net worth          after adjustments for personal expenses, income tax payments and refunds, GST credits, child tax       benefits, and his spouse's reported income, the Appellant's income was not less than $129,449.81,       $45,672.96 and $346,773.68 for his taxation years       1997, 1998 and 1999 respectively, as set out in            Schedule III to the New Worth Statement attached      hereto as Schedule A: q)             in filing his returns of income for his 1997, 1998             and 1999 taxation years, the Appellant failed to           report income in amounts of not less than       $114,151.81, $27,412.96 and $322,168.68     respectively (the "unreported income"), as set out     in Schedule III to the Net Worth Statement       attached hereto as Schedule A; r)              the Appellant's unreported income is material and          substantial; and s)              the amounts of additional tax payable based on the        Appellant's unreported income for the 1997, 1998        and 1999 taxation years are $31,535.05, $5,685.57      and $96,892.49 respectively. 11.               ... Chodikoff and Ryan Lay                    Firm:                                Goodman and Carr, LLP        For the Respondent:                     John H. ...

The Queen, 2009 DTC 794, 2009 TCC 229 (Informal Procedure)         Docket: 2008-2117(IT)I BETWEEN: ALANNA D. ... ISZCENKO, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       REASONS FOR JUDGMENT   Hogan J.   ...   [14]    The appeal is allowed without costs.   Signed at Ottawa, Canada, this 27 th day of April 2009.           ...