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., 2004 TCC 49       Docket: 2000-2453(EI) BETWEEN: SERVICE AGRO MÉCANIQUE INC., Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.   ... Signed at Ottawa, Canada, this 10th day of February 2004.     "François Angers" Angers J.       ...

Signed at Montréal, Quebec, thi s 3rd da y of October 2008.         "Lucie Lamarre" Lamarre J.     ...   [21]          The appeal is dismissed.   Signed at Montréal, Quebec, this 3rd day of October 2008.           "Lucie Lamarre" Lamarre J.             Translation certified true on this 6th day of January 2009.   ...

Signed at Ottawa, Canada, this 25th day of March, 2010.     “C.H. McArthur” McArthur J.         ...   [11]          The Appellant’s agent indicated in Exhibit R-3 that Anibal Zuniga (the Appellant’s father-in-law) gave the Appellant or Maxine the following amounts:   a) 2003        May 26                  $10,000                               June 19                  $10,000                              November 3          $ 6,000   b) 2004        May 7                   $ 2,000                               November 22         $ 7,000   These amounts cannot be reconciled with the $35,000 and $50,000 referred to earlier. ...

The Queen, 2007 TCC 112       Docket: 2002-758(IT)G   BETWEEN:   WILLIAM SITZER,   Appellant, And   HER MAJESTY THE QUEEN,   Respondent.       ... Signed at Ottawa, Canada, this 21st day of February 2007.       "Alan Ritchie" Taxing Officer           Citation: 2007TCC112 Docket: 2002-758(IT)G BETWEEN: WILLIAM SITZER,   Appellant,   and   HER MAJESTY THE QUEEN,   Respondent.     ...   [9]      I am disallowing the disbursements, other than the filing fee, as there is no documentation or evidence whatsoever to support them.     ...

Each party shall bear their own costs.            Signed at Ottawa, Canada this 22 nd day of September 2010.   ... Woods” Woods J.     Citation: 2010 TCC 477 Date: 20100922 Docket: 2008-1109(IT)I   BETWEEN:   JAMES RAGLAN, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... Woods   DATE OF JUDGMENT:                    September 22, 2010   APPEARANCES:   For the Appellant: The Appellant himself   Counsel for the Respondent: Amir Ummat   COUNSEL OF RECORD:          For the Appellant:                             Name:                      N/A                               Firm:                                For the Respondent:                    Myles J. ...

Miller, J.           Citation: 2010TCC349 Date: 20100623 Docket: 2009-3208(IT)I BETWEEN: LEWIS PERELMUTTER, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... The terminal and capital losses are as follows:   Purchase Price     $347,500   + Closing costs          5,081       $352,581       Building 75%         Land 25%             $264, 436         $88,145           Renovations         $    2,709     Mortgage Interest               2,551     Property Taxes                  983     Gas                  584     Hydro                  108     Total Cost:          $271,371                     Sale Price     $361,014 Less:         Real Estate Commission              15,494       Legal Fees                  724       Mortgage Discharge               4,405      20,623       $340,391       Building 75%       Land 25%              $255,293         $85,098           Terminal Loss          $  16,078     Capital Loss           $  3,047     The Appellant’s share of the terminal loss is $8,039 and his share of the capital loss is $1,524 ...   [33]          The appeal is allowed in accordance with these reasons.            ...

Signed at Sherbroo ke, Quebec, this 1st day of October 2012.       “B. Paris” Paris J.     Translation certified true On this 9 th day of January 2012       François Brunet, Revisor         Citation: 2012 TCC 344 Date: 20121001 Docket: 2009-2575(IT)G BETWEEN: CARLO MASSICOLLI, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ...      [24]         On the basis of the information provided by one Ms. ...

Signed a t Ottawa, Canada, this 24th day of Jan uar y 2013.    "Réal Favreau" Favreau J.               Translation certified true on this 30th day of May 2013.         Erich Klein, Revisor         Citation: 2013 TCC 12 Date: 20130124 Docket: 2009-1057(IT)G     BETWEEN: LYRTECH RD INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... Signed at Ottawa, Canada, this 24th day of January 2013.       "Réal Favreau" Favreau J.               ...

Gillis____________________________________________________________________ ORDER           Having read the written submissions of counsel respecting costs and having conducted two telephone conferences with counsel in discussion thereof, the Appellant is awarded costs in this appeal in the total amount of $526,181.47 made up as follows:           Costs under Schedule II           (a) Court fees- Service of Notice of Appeal $        250.00           (b) Legal fees computed under Schedule II, Tariff B $ 17,150.00           (c) Court reporter charges and transcript costs $        658.92           (d) Transcripts of proceeding held at Tax Court of Canada $     1,408.15           (e) Expert costs $ 25,000.00           (f) Expert witness costs and expenses (i) Charles LeBeau $ 31,000.00 (ii) Cole Valuation Partners Limited $366,000.00           (g) Online database searches, courier services, telecopy charges, stationery charges, and printing/photocopying charges $     4,930.55           Total Costs under Schedule II $446,397.62                           Plus an additional amount, pursuant to section 147 of           the Tax Court of Canada Rules (General Procedure) $ 50,000.00           Total $ 496,397.62           GST on Fees $     4,044.00           GST on Disbursements $ 25,739.85           Total Costs $ 526,181.47 Signed at Ottawa, Canada, this 30 th day of November, 2006. ... Gillis COUNSEL OF RECORD:        For the Appellant:                                            Name:                              Al Meghji                                                           Edwin C. ... Ted Citrome                    Firm:                                Osler, Hoskin & Harcourt        For the Respondent:                     John H. ...

The Queen, 2006 TCC 334, 2006 TCC 4         Docket: 2003-3021(IT)G BETWEEN: AXA CANADA INC., Appellant, and   HER MAJESTY THE QUEEN, Respon dent. ... At page 76, the accountants stated the following:   Fairness of Sale to Victoire   • Based on the foregoing, we believe that the agreed upon sale price of $75 million for LGC's 50% interest in Laurentian General is a reasonable price as it represents the mid‑range of our valuation range     • However, as the consideration received is not in cash but rather:       $60 million set off for claim arising from initial 50% purchase     15 million note bearing interest at 7% and repayable in 3 years     $75 million       − we must therefore assess the fairness of this consideration   • Adjustment to initial purchase price (September 30, 1990)   (MM)   − the September 30, 1990 provisions' insufficiency as of June 30, 1993 is   Canadian operations     $ 32     Assumed international       reinsurance   $ 72         $105     − the after‑tax cost is equal to 60% of this amount: $105 x 60% = $63 million     [44]   In response to a question put by Counsel for the Respondent as to where the agreements are mentioned, Mr. ... Belley     Counsel for the Respondent: Richard Gobeil Carole Benoit   COUNSEL OF R ECORD:     For t he Appellant:     Name:   Wilfrid Lefebvre     Firm:   Ogilvy Renault   Montréal, Quebec     For the Respo ndent:   John H. ...