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In all other respects the motion is dismissed.             There will be no costs on the motion.          ... Margeson” Margeson J.         Citation: 2009TCC123 Date: 20090303 Docket: 2006-3768(GST)G BETWEEN:   1010034 ONTARIO LIMITED, Appellant, and   HER MAJESTY THE QUEEN, Respondent,   Docket: 2006-3769(GST)G AND BETWEEN:   4059654 CANADA LIMITED, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ...   [8]      The motion in that regard is dismissed.   [9]      Both parties have been somewhat successful so there will be no costs on the motions.             ...

The Queen, 2010 TCC 136       Docket: 2008-1554(GST)G BETWEEN:   SOHEIL MANOLI, Appellant, and   HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________ Appeal heard on January 18, 2010, at Montréal, Québec.   ... Signed at Ottawa, Canada, this 5th day of March 2010.       "Robert J. ... Signed at Ottawa, Canada, this 5th day of March 2010.           "Robert J. ...

The total unreported income as assessed by the Minister is detailed as follows: Description                                                                  1989                 1990                 1991 GCI Inc.- s.15(1) appropriation                                   $46,667            $79,999            $ 79,999 Ottawa Sun- s.15(1) appropriation                               $         0             $ 2,500            $ 22,000 Pierre Bourque & Sons Ltd.- s.15(1) appropriation       $         0             $         0             $250,000 Less: Balance in Birkenhead Account on Dec. 31 st        $         0             ($6,444)            ($183,330) Less: Travel Expenses                                                    ($7,164)            $         0             $            0 Total s.15(1) Shareholder Appropriations                 $39,503            $76,056            $168,670 T4 and T4A Income                                                    $ 92,319           $         0             $           0 T5 Income                                                                   $    1,684           $ 1,905            $        781 Total Unreported Income                                           $133,506          $ 77,961           $169,451 [3]    By Notices of Objection filed effective November 17, 1994, the Appellant objected to the assessment of his tax liability for the 1989, 1990 and 1991 taxation years and reassigned for review on February 17, 2003. ... CITATION:                                        2006TCC254 COURT FILE NO.:                             2004-257(IT)G STYLE OF CAUSE:                           PATRICK MACADAM AND HER MAJESTY THE QUEEN PLACE OF HEARING:                      Ottawa, Ontario DATE OF HEARING:                        April 19, 2006 REASONS FOR JUDGMENT BY:     The Honourable Keith Flanigan,                                                           Deputy Judge DATE OF JUDGMENT:                     May 5, 2006 APPEARANCES: For the Appellant: The Appellant himself Counsel for the Respondent: Ifeanyichukwu Nwachukwu COUNSEL OF RECORD:        For the Appellant:                    Name:                                                 Firm:        For the Respondent:                     John H. Sims, Q.C.                                                           Deputy Attorney General of Canada                                                           Ottawa, Canada ...

The Queen, 2011 TCC 142 (Informal Procedure)       Docket: 2010-285(IT)I BETWEEN: JEAN-MICHEL EMOND, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... The table below shows the amounts claimed by the appellant and the amounts the deduction of which was disallowed by the Minister:     2004 2005     Claimed Disallowed Claimed Disallowed   Motor vehicle expenses 12,249 6,853       Legal and accounting fees 100         Meal and drink expenses 1,205     1,402   Parking expenses 235         Loan payment 4,516 4,516       Hotel 437         Flight 757         Vehicle rental 285         Cell phone 1,410         Telephone 631         Passport, visa and insurance   1,800 1,800     Interest fees   1,407 1,406     Miscellaneous   273       Office expenses       2,000   Travel expenses       7,830   Home office expenses   934         Non-taxable allowances received     5,370   4,260 TOTAL   26,242 19,445 11,232 4,260 [4]     The Minister disallowed the deduction of $6,853 in motor vehicle expenses for 2004 on the basis that the appellant used his vehicle for business purposes only 45% of the total time he used his vehicle, not 90% of the time as the appellant claimed. ... "B.Paris" Paris J.     Translation certified true on this 31st day of October 2012 Margarita Gorbounova, Translator CITATION:                                                2011 TCC 142     COURT FILE NO.:                           2010-285(IT)I     STYLE OF CAUSE:                         JEAN-MICHEL EMOND and                                                           HER MAJESTY THE QUEEN     PLACE OF HEARING:                              Montréal, Quebec     DATE OF HEARING:                      November 26, 2010     REASONS FOR JUDGMENT BY:  The Honourable Justice Brent Paris     DATE OF JUDGMENT:                            March 10, 2011     APPEARANCES:   For the appellant: The appellant himself Counsel for the respondent: Gregoire Cadieux     COUNSEL OF RECORD:             For the appellant:                      Name:                   N/A.                      ...

Appeal heard on May 5, 1998, at Montréal, Quebec, by The Honourable Judge Guy Tremblay Appearances For the Appellant:                 The Appellant herself Counsel for the Respondent:      Mounes Ayadi JUDGMENT           The appeal from the assessment made under the Income Tax Act with respect to the 1993 taxation year is dismissed in accordance with the attached Reasons for Judgment. ... They read as follows:          [translation] 3.          In drawing up the July 20, 1995 Notice of Child Tax Benefit, the Minister of National Revenue (''the Minister'') assumed in particular the following facts: (a)         the children for whom the appellant received the child tax benefit for the months from July 1994 to June 1995 were Marylee and Kelly; [admitted] (b)         for the 1993 taxation year, the Minister revised the net income of Guy Plante, the appellant's spouse, from $3,754 to $42,512; [admitted] (c)         for the 1993 taxation year, the appellant's net income was $25,671; [admitted] (d)         for the months from July 1994 to June 1995, with 1993 as the base year, the appellant received a total of $2,491.58 in child tax benefits for her children Marylee and Kelly, paid monthly as follows:                                                                         1994/1995             July 1994                                             $     203.19             August                                                        203.01             September                                                  203.01             October                                                      264.05             November                                                  217.38             December                                                  217.38             January 1995                                              217.38             February                                                    217.38             March                                                        217.38             April                                                           217.38             May                                                           217.38             June                                                             96.66                Total                                                     $ 2,491.58 [admitted] (e)         the Minister adjusted the child tax benefit for the 1993 base year, as in his view the appellant was entitled to $185.50 for the months from July 1994 to June 1995 (approximately $15.15 per month); [admitted] (f)          the balance owing to the Minister on July 20, 1995 was therefore as follows:             Amount received                                               $2,491.58             Less:             Revised amount of child tax benefit             (base year 1993)                                                    185.50             Subtotal                                                             2,306,08             Less:             Amount transferred from             1994 child tax benefit                                                24.76             Balance owing, July 20, 1995                            $ 2,281.32                                                                                     [admitted] 4.          ... In drawing up the July 14, 1995 Notice of Redetermination of the GST credit, the Minister assumed in particular the following facts: (a)         for the 1993 taxation year, the appellant received a total of $608 in GST credits ($152 in each of July 1994, October 1994, January 1995, and April 1995); [admitted] (b)         for the 1993 taxation year, the appellant's net income was $25,671; [admitted] (c)         for the 1993 taxation year, the Minister revised the net income of Guy Plante, the appellant's spouse, from $3,754 to $42,512; [admitted] (d)         because the net family income exceeded $38,080, the Minister therefore revised the GST credits for the 1993 taxation year to zero; [admitted] (e)         the balance owing to the Minister on July 14, 1995 was accordingly as follows:                                                                                     1994/1995             Amount received                                               $608.00             Less:             Revised amount                                                           0                Balance owing to the Minister                $ 608.00                                                                                     [admitted] [6]      In her testimony, the appellant maintained that, during a telephone conversation with one Ms. ...

The Queen, 2010 TCC 367       Docket: 2007-3451(IT)G BETWEEN:   VICTOR CANTORE, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Hogan" Hogan J.     Citation: 2010 TCC 367 Date: 20100714 Docket: 2007-3451(IT)G   BETWEEN:   VICTOR CANTORE, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ... Chouinard ($6,000.00)     Loan — N. Brenhouse   ($15,000.00)   Loan — C. ...

The Queen, 2013 DTC 1072 [at at 390], 2013 TCC 65             Citation: 2013 TCC 65 Date: 2013 0614 Docket: 2009-3477(IT)G   BETWEEN:   RICHARD ALLAN, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ... The Respondent shall be entitled to costs.            This Amended Reasons for Judgment is issued in substitution of the Reasons for Judgment dated February 22, 2013.            ... Farant                               Firm:          For the Respondent:                  William F. ...

Masse" Masse D.J.           Citation: 2013 TCC 247 Date: 20130807 Docket: 2011-538(IT)I   BETWEEN:   MICHEL BOUCHARD, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ...   [23]         For all of the foregoing reasons, this appeal is dismissed.     ... Masse, Deputy Judge   DATE OF JUDGMENT:                  August 7, 2013   APPEARANCES:   For the Appellant: The Appellant himself   Counsel for the Respondent: Valerie Messore   COUNSEL OF RECORD:          For the Appellant:                             Name:                                                   Firm:          For the Respondent:                  William F. ...

Little   Appearances:     Counsel for the Appellant: J. Herbert Rosner     Counsel for the Respondent: Karen A. ... Signed at Vancouver, British Columbia, this 24th day of August 2007.         ... Little” Little J.         Citation: 2007TCC494 Date: 20070824 Docket: 2005-438(IT)G      BETWEEN: JENNIFER WAUGH, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ...

., 2003 TCC 539       [OFFICIAL ENGLISH TRANSLATION]   Docket: 2001-2354(EI) BETWEEN: BENOÎT LIZOTTE, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.     ... Signed at Ottawa, Canada, this 12th day of August 2003.         "J.F. Somers" D.J.T.C.C.       [OFFICIAL ENGLISH TRANSLATION]   Citation: 2003TCC539 Date: 20030812 Docket: 2001-2354(EI)   BETWEEN:   BENOÎT LIZOTTE, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.     ...